IC 4-33-12.5
    Chapter 12.5. Distribution of Admissions Tax Revenue to CertainMunicipalities

IC 4-33-12.5-1
"Construction"
    Sec. 1. As used in this chapter, "construction" has the meaning setforth in IC 8-14-1-1(4).
As added by P.L.214-2005, SEC.5.

IC 4-33-12.5-2
"Eligible municipalities"
    Sec. 2. As used in this chapter, "eligible municipalities" means thefollowing cities and towns located in Lake County:
        (1) Cedar Lake.
        (2) Crown Point.
        (3) Dyer.
        (4) Griffith.
        (5) Highland.
        (6) Hobart.
        (7) Lake Station.
        (8) Lowell.
        (9) Merrillville.
        (10) Munster.
        (11) New Chicago.
        (12) St. John.
        (13) Schererville.
        (14) Schneider.
        (15) Winfield.
        (16) Whiting.
As added by P.L.214-2005, SEC.5.

IC 4-33-12.5-3
"Highways"
    Sec. 3. As used in this chapter, "highways" has the meaning setforth in IC 8-14-1-1(3).
As added by P.L.214-2005, SEC.5.

IC 4-33-12.5-4
"Maintenance"
    Sec. 4. As used in this chapter, "maintenance" has the meaning setforth in IC 8-14-1-1(6).
As added by P.L.214-2005, SEC.5.

IC 4-33-12.5-5
"Reconstruction"
    Sec. 5. As used in this chapter, "reconstruction" has the meaningset forth in IC 8-14-1-1(5).
As added by P.L.214-2005, SEC.5.
IC 4-33-12.5-6
Revenue allocation and distribution
    Sec. 6. (a) The county described in IC 4-33-12-6(d) shalldistribute twenty-five percent (25%) of the:
        (1) admissions tax revenue received by the county underIC 4-33-12-6(d)(2); and
        (2) supplemental distributions received under IC 4-33-13-5(g);
to the eligible municipalities.
    (b) The amount that shall be distributed by the county to eacheligible municipality under subsection (a) is based on the eligiblemunicipality's proportionate share of the total population of alleligible municipalities. The most current certified census informationavailable shall be used to determine an eligible municipality'sproportionate share under this subsection. The determination ofproportionate shares under this subsection shall be modified underthe following conditions:
        (1) The certification from any decennial census completed bythe United States Bureau of the Census.
        (2) Submission by one (1) or more eligible municipalities of acertified special census commissioned by an eligiblemunicipality and performed by the United States Bureau of theCensus.
    (c) If proportionate shares are modified under subsection (b),distribution to eligible municipalities shall change with the:
        (1) payments beginning April 1 of the year following thecertification of a special census under subsection (b)(2); and
        (2) the next quarterly payment following the certification of adecennial census under subsection (b)(1).
As added by P.L.214-2005, SEC.5.

IC 4-33-12.5-7
Revenue distribution dates
    Sec. 7. The county shall make payments under this chapterdirectly to each eligible municipality. The county shall makepayments to the eligible municipalities not more than thirty (30) daysafter the county receives the quarterly distribution of admission taxrevenue under IC 4-33-12-6 or the supplemental distributionsreceived under IC 4-33-13-5(g) from the state.
As added by P.L.214-2005, SEC.5.

IC 4-33-12.5-8
Distributions received; use of money
    Sec. 8. An eligible municipality may use money received from thecounty under this chapter only for the following infrastructureimprovements:
        (1) Construction, reconstruction, repair, maintenance, oiling,and sprinkling of highways and curbs.
        (2) Separation of the grades of crossing of highways andrailroads.
        (3) Engineering, land acquisition, construction, resurfacing,

maintenance, restoration, and rehabilitation of both local andarterial road and street systems.
        (4) Payment of principal and interest on bonds sold primarily tofinance road, street, or thoroughfare projects.
        (5) Local costs required to undertake a recreational or reservoirroad project under IC 8-23-5.
        (6) Construction, equipment, remodeling, extension, repair, andbetterment of structures, including the following:
            (A) Sanitary sewers and sanitary sewer tap-ins.
            (B) Sidewalks.
            (C) Curbs.
            (D) Streets.
            (E) Alleys.
            (F) Pedestrian-ways or malls set aside entirely, partly, orduring restricted hours, for pedestrian traffic rather thanvehicular traffic.
            (G) Other paved public places.
            (H) Parking facilities.
            (I) Lighting.
            (J) Electric signals.
            (K) Landscaping, including trees, shrubbery, flowers, grass,fountains, benches, statues, floodlighting, gas lighting, andstructures of a decorative, an educational, or a historicalnature.
        (7) Sewage works, including the following:
            (A) Sewage treatment plants.
            (B) Intercepting sewers.
            (C) Main sewers.
            (D) Submain sewers.
            (E) Local sewers.
            (F) Lateral sewers.
            (G) Outfall sewers.
            (H) Storm sewers.
            (I) Force mains.
            (J) Pumping stations.
            (K) Ejector stations.
            (L) Any other structures necessary or useful for thecollection, treatment, purification, and sanitary disposal ofthe liquid waste, solid waste, sewage, storm drainage, andother drainage of a municipality.
As added by P.L.214-2005, SEC.5.