Indiana § 6-9-41-15 City food and beverage tax receipts fund; requirement to develop a
written plan for use of funds; requirement to spend money in the fund
in accordance with written plan

Indiana Statutes

§ 6-9-41-15 — City food and beverage tax receipts fund; requirement to develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan

Indiana § 6-9-41-15

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 41Monroe County Food and Beverage Tax

This text of Indiana § 6-9-41-15 (City food and beverage tax receipts fund; requirement to develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-9-41-15 (2026).

Text

(a)Money deposited in the city food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center, a conference center, or related tourism or economic development projects.

(b)The city must develop a written plan before December 1 of each year that includes the:

(1)proposed use of funds under subsection (a) for the upcoming calendar year;

(2)detailed use of funds under subsection (a) in the current and prior calendar years; and

(3)fund balance as of January 1 of the current calendar year. The written plan described in this subsection must be submitted to the state board of accounts and be made available on the department's computer gateway within thirty (30) days of submission.

(c)The city must spend the money in the city f

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(a) Money deposited in the city food and
beverage tax receipts fund may be used only to finance, refinance,
construct, operate, or maintain a convention center, a conference
center, or related tourism or economic development projects.
(b) The city must develop a written plan before December 1 of each
year that includes the:
(1) proposed use of funds under subsection (a) for the upcoming
calendar year;
(2) detailed use of funds under subsection (a) in the current and
prior calendar years; and
(3) fund balance as of January 1 of the current calendar year.
The written plan described in this subsection must be submitted to the
state board of accounts and be made available on the department's
computer gateway within thirty (30) days of submission.
(c) The city must spend the money in the city food and beverage tax
receipts fund in accordance with the written plan required by
subsection (b). If no funds have been expended from the city food and
beverage tax receipts fund in accordance with the written plan required
by subsection (b) before July 1, 2025, then section 15.5 of this chapter
applies.