§ 6-9-76-5 — Convention, visitor, and tourism promotion fund

Indiana § 6-9-76-5

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 76: Switzerland County Innkeeper's Tax

Text

(a) The county treasurer shall establish a
convention, visitor, and tourism promotion fund. The county treasurer
shall deposit in this fund all amounts the county treasurer receives
under section 3 of this chapter that are attributable to a rate that does
not exceed five percent (5%).
(b) The county auditor shall issue a warrant directing the county
treasurer to transfer money from the convention, visitor, and tourism
promotion fund to the treasurer of the commission established under
section 7 of this chapter if the commission submits a written request for
the transfer.
(c) Money in a convention, visitor, and tourism promotion fund, or
money transferred from such a fund under subsection (b), may be
expended to promote and encourage conventions, visitors, and tourism
within the county. Expenditures may include, but are not limited to,
expenditures for advertising, promotional activities, trade shows,
special events, and recreation.
(d) If before July 1, 2025, the county issued a bond with a pledge of
revenues from the tax imposed under IC 6-9-18-3, the county shall
continue to expend money from the fund for that purpose until the bond
is paid.

Legislative History

As added by P.L.230-2025, SEC.125.