IC 6-9 ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL
TAXES
IC 6-9-1
Chapter 1. St. Joseph County Innkeeper's Tax
IC 6-9-1-1 "Board of managers" defined
Sec. 1. As used in this chapter, "board of managers" means the
special funds board of managers created under section 2 of this
chapter. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by P.L.74-1988,
SEC.1.
IC 6-9-1-2 Special funds board of managers; creation in certain counties;
membership; compensation
Sec. 2. (a) In a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), there is hereby created on and after January 1, 1973, a
special funds board of managers.
(b) The board of managers shall be composed of eleven (11)
members as follows:
(1) Six (6) appointed by the mayor of the city having the largest
population in the county, one (1) of whom shall be from the
hotel motel industry.
(2) Three (3) appointed by the mayor of the city having the
second largest population in the county, one (1) of whom may
be from the hotel motel industry.
(3) Two (2) appointed by the board of county commissioners of
such county, one (1) of whom shall be from the hotel motel
industry.
(c) Except for the members first appointed, each member of the
board of managers shall serve for a term of two (2) years
commencing on the fifteenth day of the January following their
appointment and until their successors are appointed and are
qualified.
(d) The two (2) members first appointed by the board of
commissioners shall serve from the date of their appointment
staggered terms as follows:
(1) One (1) to January 15 of the year following the appointment.
(2) One (1) to January 15 of the second year following the
appointment.
(e) Three (3) of the members first appointed by the mayor of the
city having the largest population in the county and the three (3)
members first appointed by the mayor of the city having the second
largest population in the county shall serve from the date of their
appointment as follows:
(1) One (1) appointed by each mayor to January 15 of the year
following the appointment.
(2) Two (2) appointed by each mayor to January 15 of the
second year following their appointment.
(f) The three (3) remaining members first appointed by the mayor
of the city having the largest population in the county shall serve to
January 15 of the second year following their appointment.
(g) At the end of the term of any member of the board of
managers, the person or body making the original appointment may
reappoint such person whose term has expired or appoint a new
member for a full two (2) year term.
(h) If a vacancy occurs in the board of managers during any term,
a successor for the vacancy shall be appointed by the person or body
making the original appointment, and such successor shall serve for
the remainder of the vacated term.
(i) Any member of the board of managers may be removed for
cause by the person or body making the original appointment.
(j) No more than two (2) members of the board of managers
appointed by the mayor of the city with the second largest population
in the county shall be of the same political party. No more than three
(3) of the board of managers appointed by the mayor of the city
having the largest population in the county shall be of the same
political party.
(k) Each member of the board of managers, before entering upon
his duties, shall take and subscribe an oath of office in the usual
form, to be endorsed upon his certificate of appointment, which shall
be promptly filed with the clerk of the circuit court of the county.
Each member of the board of managers must be a resident of the
county during his entire term. Such member shall receive no salary,
but shall be entitled to reimbursement for any expenses necessarily
incurred in the performance of his duties. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1980,
P.L.62, SEC.1; P.L.12-1992, SEC.31.
IC 6-9-1-3 Meetings; election of officers; quorum
Sec. 3. Promptly after the fifteenth day of January of each year,
the board of managers shall hold a meeting for the purpose of
organization. They shall choose one of their members president,
another vice-president, another secretary and another treasurer, who
shall perform the duties pertaining to those offices. Such officers first
so chosen shall serve from the date of their election until their
successors are elected and qualified. The members shall be
authorized to adopt such by-laws, rules and regulations as they may
deem necessary for the proper conduct of their proceedings, the
carrying out of their duties and the safeguarding of the funds and the
property entrusted to their care. A majority of the board of managers
shall constitute a "quorum", and the concurrence of a majority of the
board of managers shall be necessary to authorize any action. (Formerly: Acts 1972, P.L.58, SEC.1.) IC 6-9-1-4 Management of funds
Sec. 4. All funds coming into possession of the board of managers
shall be deposited, held secured or invested and paid in accordance
with the general laws of the state relating to the handling of public
funds. The handling and expenditure of funds coming into possession
of the board of managers shall be subject to audit and supervision by
the state board of accounts. (Formerly: Acts 1972, P.L.58, SEC.1.)
IC 6-9-1-5 Tax levy; rate; payment and collection; exemption
Sec. 5. (a) In a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), there shall be levied each year a tax on every person
engaged in the business of renting or furnishing, for periods of less
than thirty (30) days, any room or rooms, lodgings, or
accommodations in any commercial hotel, motel, inn, tourist camp,
or tourist cabin. Such tax shall be at the rate of six percent (6%) on
the gross income derived from lodging income only and shall be in
addition to the state gross retail tax imposed on such persons by
IC 6-2.5. The tax shall be reported on forms approved by the county
treasurer, and shall be paid quarterly to the county treasurer not more
than twenty (20) days after the end of the quarter in which the tax is
collected. All provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, exemptions, and definitions apply
to the imposition of the tax imposed by this section except as
otherwise provided by this chapter, and except that the county
treasurer, and not the department of state revenue, is responsible for
administration of the tax. All provisions of IC 6-8.1 apply to the
county treasurer with respect to the tax imposed by this section in the
same manner that they apply to the department of state revenue with
respect to the other listed taxes under IC 6-8.1-1-1.
(b) The tax imposed under subsection (a) does not apply to the
renting or furnishing of rooms, lodgings, or accommodations to a
person for a period of thirty (30) days or more. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1977,
P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5;
P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1.
IC 6-9-1-6 Convention and exhibition center fund
Sec. 6. (a) As used in this section, "fund" refers to the convention
and exhibition center fund.
(b) As used in this section, "primary capital improvement" means
a capital improvement in the nature of a convention and exhibition
center for which the majority of the money deposited in the fund in
calendar year 1993 was used.
(c) The tax revenues collected by the county treasurer under
section 5 of this chapter shall be deposited quarterly in the
convention and exhibition center fund.
(d) Money in the fund shall be expended by the board of managers
to:
(1) finance, construct, improve, equip, operate, promote, and
maintain any capital improvement in the nature of a convention
and exhibition center;
(2) renovate, equip, operate, and maintain any existing structure
which may be used as a convention and exhibition center;
(3) refund bonds issued for a purpose described in subdivisions
(1) through (2), make lease payments incurred, or retire bonds
issued to finance, construct, improve, or equip a capital project
described in this section;
(4) promote tourism; or
(5) any other purpose described in this section.
(e) The board of managers shall expend money in the fund that is
not used to operate a facility or make payments under a lease
agreement in the following order of priority:
(1) First, to preserve and enhance the physical condition and
economic competitiveness of the primary capital improvement,
including the establishment of reasonable reserves.
(2) Second, for capital improvements to support, supplement, or
enhance the utilization of the primary capital improvement and
for tourism promotion. However, the capital improvements to
which this subdivision applies must be managed directly or
ultimately by the governing body of the primary capital
improvement.
(f) The board of managers is authorized to enter into lease
arrangements with governmental or private agencies for the purpose
of using the facilities for convention, civic, or exhibition activities.
The convention and exhibition center fund may be obligated by the
board of managers and used for the purpose of paying any amount
agreed upon in said lease agreement with governmental or private
agencies.
(g) With respect to obligations to refund or retire bonds or loans
issued or make lease payments incurred for a purpose described in
this section, the general assembly covenants with the holders of these
obligations that:
(1) this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of the
portion of the tax imposed under this chapter that is authorized
to be expended for an obligation; and
(2) this chapter will not be amended in any manner that will
change the purpose for which the revenues from the tax
imposed under this chapter;
as long as the payment of any of those obligations is outstanding. (Formerly: Acts 1972, P.L.58, SEC.1; Acts 1975, P.L.197, SEC.13.)
As amended by Acts 1980, P.L.62, SEC.2; P.L.97-1983, SEC.6;
P.L.49-1994, SEC.2.
IC 6-9-1-7 Proposed budget; approval
Sec. 7. The board of managers shall prepare a proposed budget for
each calendar year covering its projected operating expenses, its
estimated income, and reasonable reserves. At the same time, the
board shall prepare a report on the cost effectiveness of expenditures
for operating subsidies and promotion programs and submit the
report with the proposed budget. The board of managers shall submit
its proposed budget to the county council. The county council shall
review the board's proposed budget, and the county council shall
either approve, increase, or decrease the board's proposed budget.
However, the county council may not increase or decrease the
board's proposed budget unless two-thirds (2/3) of the members of
the county council vote in favor of the increase or decrease. The
board's proposed budget as approved, increased, or decreased by the
county council is the board's budget for the calendar year. The board
of managers may not make an expenditure which is not provided for
in the budget as approved, increased, or decreased by the county
council, unless the additional expenditure is approved by the county
council. As added by Acts 1977, P.L.91, SEC.2. Amended by P.L.49-1994,
SEC.3.
IC 6-9 ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL
TAXES
IC 6-9-1
Chapter 1. St. Joseph County Innkeeper's Tax
IC 6-9-1-1 "Board of managers" defined
Sec. 1. As used in this chapter, "board of managers" means the
special funds board of managers created under section 2 of this
chapter. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by P.L.74-1988,
SEC.1.
IC 6-9-1-2 Special funds board of managers; creation in certain counties;
membership; compensation
Sec. 2. (a) In a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), there is hereby created on and after January 1, 1973, a
special funds board of managers.
(b) The board of managers shall be composed of eleven (11)
members as follows:
(1) Six (6) appointed by the mayor of the city having the largest
population in the county, one (1) of whom shall be from the
hotel motel industry.
(2) Three (3) appointed by the mayor of the city having the
second largest population in the county, one (1) of whom may
be from the hotel motel industry.
(3) Two (2) appointed by the board of county commissioners of
such county, one (1) of whom shall be from the hotel motel
industry.
(c) Except for the members first appointed, each member of the
board of managers shall serve for a term of two (2) years
commencing on the fifteenth day of the January following their
appointment and until their successors are appointed and are
qualified.
(d) The two (2) members first appointed by the board of
commissioners shall serve from the date of their appointment
staggered terms as follows:
(1) One (1) to January 15 of the year following the appointment.
(2) One (1) to January 15 of the second year following the
appointment.
(e) Three (3) of the members first appointed by the mayor of the
city having the largest population in the county and the three (3)
members first appointed by the mayor of the city having the second
largest population in the county shall serve from the date of their
appointment as follows:
(1) One (1) appointed by each mayor to January 15 of the year
following the appointment.
(2) Two (2) appointed by each mayor to January 15 of the
second year following their appointment.
(f) The three (3) remaining members first appointed by the mayor
of the city having the largest population in the county shall serve to
January 15 of the second year following their appointment.
(g) At the end of the term of any member of the board of
managers, the person or body making the original appointment may
reappoint such person whose term has expired or appoint a new
member for a full two (2) year term.
(h) If a vacancy occurs in the board of managers during any term,
a successor for the vacancy shall be appointed by the person or body
making the original appointment, and such successor shall serve for
the remainder of the vacated term.
(i) Any member of the board of managers may be removed for
cause by the person or body making the original appointment.
(j) No more than two (2) members of the board of managers
appointed by the mayor of the city with the second largest population
in the county shall be of the same political party. No more than three
(3) of the board of managers appointed by the mayor of the city
having the largest population in the county shall be of the same
political party.
(k) Each member of the board of managers, before entering upon
his duties, shall take and subscribe an oath of office in the usual
form, to be endorsed upon his certificate of appointment, which shall
be promptly filed with the clerk of the circuit court of the county.
Each member of the board of managers must be a resident of the
county during his entire term. Such member shall receive no salary,
but shall be entitled to reimbursement for any expenses necessarily
incurred in the performance of his duties. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1980,
P.L.62, SEC.1; P.L.12-1992, SEC.31.
IC 6-9-1-3 Meetings; election of officers; quorum
Sec. 3. Promptly after the fifteenth day of January of each year,
the board of managers shall hold a meeting for the purpose of
organization. They shall choose one of their members president,
another vice-president, another secretary and another treasurer, who
shall perform the duties pertaining to those offices. Such officers first
so chosen shall serve from the date of their election until their
successors are elected and qualified. The members shall be
authorized to adopt such by-laws, rules and regulations as they may
deem necessary for the proper conduct of their proceedings, the
carrying out of their duties and the safeguarding of the funds and the
property entrusted to their care. A majority of the board of managers
shall constitute a "quorum", and the concurrence of a majority of the
board of managers shall be necessary to authorize any action. (Formerly: Acts 1972, P.L.58, SEC.1.) IC 6-9-1-4 Management of funds
Sec. 4. All funds coming into possession of the board of managers
shall be deposited, held secured or invested and paid in accordance
with the general laws of the state relating to the handling of public
funds. The handling and expenditure of funds coming into possession
of the board of managers shall be subject to audit and supervision by
the state board of accounts. (Formerly: Acts 1972, P.L.58, SEC.1.)
IC 6-9-1-5 Tax levy; rate; payment and collection; exemption
Sec. 5. (a) In a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), there shall be levied each year a tax on every person
engaged in the business of renting or furnishing, for periods of less
than thirty (30) days, any room or rooms, lodgings, or
accommodations in any commercial hotel, motel, inn, tourist camp,
or tourist cabin. Such tax shall be at the rate of six percent (6%) on
the gross income derived from lodging income only and shall be in
addition to the state gross retail tax imposed on such persons by
IC 6-2.5. The tax shall be reported on forms approved by the county
treasurer, and shall be paid quarterly to the county treasurer not more
than twenty (20) days after the end of the quarter in which the tax is
collected. All provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, exemptions, and definitions apply
to the imposition of the tax imposed by this section except as
otherwise provided by this chapter, and except that the county
treasurer, and not the department of state revenue, is responsible for
administration of the tax. All provisions of IC 6-8.1 apply to the
county treasurer with respect to the tax imposed by this section in the
same manner that they apply to the department of state revenue with
respect to the other listed taxes under IC 6-8.1-1-1.
(b) The tax imposed under subsection (a) does not apply to the
renting or furnishing of rooms, lodgings, or accommodations to a
person for a period of thirty (30) days or more. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1977,
P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5;
P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1.
IC 6-9-1-6 Convention and exhibition center fund
Sec. 6. (a) As used in this section, "fund" refers to the convention
and exhibition center fund.
(b) As used in this section, "primary capital improvement" means
a capital improvement in the nature of a convention and exhibition
center for which the majority of the money deposited in the fund in
calendar year 1993 was used.
(c) The tax revenues collected by the county treasurer under
section 5 of this chapter shall be deposited quarterly in the
convention and exhibition center fund.
(d) Money in the fund shall be expended by the board of managers
to:
(1) finance, construct, improve, equip, operate, promote, and
maintain any capital improvement in the nature of a convention
and exhibition center;
(2) renovate, equip, operate, and maintain any existing structure
which may be used as a convention and exhibition center;
(3) refund bonds issued for a purpose described in subdivisions
(1) through (2), make lease payments incurred, or retire bonds
issued to finance, construct, improve, or equip a capital project
described in this section;
(4) promote tourism; or
(5) any other purpose described in this section.
(e) The board of managers shall expend money in the fund that is
not used to operate a facility or make payments under a lease
agreement in the following order of priority:
(1) First, to preserve and enhance the physical condition and
economic competitiveness of the primary capital improvement,
including the establishment of reasonable reserves.
(2) Second, for capital improvements to support, supplement, or
enhance the utilization of the primary capital improvement and
for tourism promotion. However, the capital improvements to
which this subdivision applies must be managed directly or
ultimately by the governing body of the primary capital
improvement.
(f) The board of managers is authorized to enter into lease
arrangements with governmental or private agencies for the purpose
of using the facilities for convention, civic, or exhibition activities.
The convention and exhibition center fund may be obligated by the
board of managers and used for the purpose of paying any amount
agreed upon in said lease agreement with governmental or private
agencies.
(g) With respect to obligations to refund or retire bonds or loans
issued or make lease payments incurred for a purpose described in
this section, the general assembly covenants with the holders of these
obligations that:
(1) this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of the
portion of the tax imposed under this chapter that is authorized
to be expended for an obligation; and
(2) this chapter will not be amended in any manner that will
change the purpose for which the revenues from the tax
imposed under this chapter;
as long as the payment of any of those obligations is outstanding. (Formerly: Acts 1972, P.L.58, SEC.1; Acts 1975, P.L.197, SEC.13.)
As amended by Acts 1980, P.L.62, SEC.2; P.L.97-1983, SEC.6;
P.L.49-1994, SEC.2.
IC 6-9-1-7 Proposed budget; approval
Sec. 7. The board of managers shall prepare a proposed budget for
each calendar year covering its projected operating expenses, its
estimated income, and reasonable reserves. At the same time, the
board shall prepare a report on the cost effectiveness of expenditures
for operating subsidies and promotion programs and submit the
report with the proposed budget. The board of managers shall submit
its proposed budget to the county council. The county council shall
review the board's proposed budget, and the county council shall
either approve, increase, or decrease the board's proposed budget.
However, the county council may not increase or decrease the
board's proposed budget unless two-thirds (2/3) of the members of
the county council vote in favor of the increase or decrease. The
board's proposed budget as approved, increased, or decreased by the
county council is the board's budget for the calendar year. The board
of managers may not make an expenditure which is not provided for
in the budget as approved, increased, or decreased by the county
council, unless the additional expenditure is approved by the county
council. As added by Acts 1977, P.L.91, SEC.2. Amended by P.L.49-1994,
SEC.3.
IC 6-9 ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL
TAXES
IC 6-9-1
Chapter 1. St. Joseph County Innkeeper's Tax
IC 6-9-1-1 "Board of managers" defined
Sec. 1. As used in this chapter, "board of managers" means the
special funds board of managers created under section 2 of this
chapter. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by P.L.74-1988,
SEC.1.
IC 6-9-1-2 Special funds board of managers; creation in certain counties;
membership; compensation
Sec. 2. (a) In a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), there is hereby created on and after January 1, 1973, a
special funds board of managers.
(b) The board of managers shall be composed of eleven (11)
members as follows:
(1) Six (6) appointed by the mayor of the city having the largest
population in the county, one (1) of whom shall be from the
hotel motel industry.
(2) Three (3) appointed by the mayor of the city having the
second largest population in the county, one (1) of whom may
be from the hotel motel industry.
(3) Two (2) appointed by the board of county commissioners of
such county, one (1) of whom shall be from the hotel motel
industry.
(c) Except for the members first appointed, each member of the
board of managers shall serve for a term of two (2) years
commencing on the fifteenth day of the January following their
appointment and until their successors are appointed and are
qualified.
(d) The two (2) members first appointed by the board of
commissioners shall serve from the date of their appointment
staggered terms as follows:
(1) One (1) to January 15 of the year following the appointment.
(2) One (1) to January 15 of the second year following the
appointment.
(e) Three (3) of the members first appointed by the mayor of the
city having the largest population in the county and the three (3)
members first appointed by the mayor of the city having the second
largest population in the county shall serve from the date of their
appointment as follows:
(1) One (1) appointed by each mayor to January 15 of the year
following the appointment.
(2) Two (2) appointed by each mayor to January 15 of the
second year following their appointment.
(f) The three (3) remaining members first appointed by the mayor
of the city having the largest population in the county shall serve to
January 15 of the second year following their appointment.
(g) At the end of the term of any member of the board of
managers, the person or body making the original appointment may
reappoint such person whose term has expired or appoint a new
member for a full two (2) year term.
(h) If a vacancy occurs in the board of managers during any term,
a successor for the vacancy shall be appointed by the person or body
making the original appointment, and such successor shall serve for
the remainder of the vacated term.
(i) Any member of the board of managers may be removed for
cause by the person or body making the original appointment.
(j) No more than two (2) members of the board of managers
appointed by the mayor of the city with the second largest population
in the county shall be of the same political party. No more than three
(3) of the board of managers appointed by the mayor of the city
having the largest population in the county shall be of the same
political party.
(k) Each member of the board of managers, before entering upon
his duties, shall take and subscribe an oath of office in the usual
form, to be endorsed upon his certificate of appointment, which shall
be promptly filed with the clerk of the circuit court of the county.
Each member of the board of managers must be a resident of the
county during his entire term. Such member shall receive no salary,
but shall be entitled to reimbursement for any expenses necessarily
incurred in the performance of his duties. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1980,
P.L.62, SEC.1; P.L.12-1992, SEC.31.
IC 6-9-1-3 Meetings; election of officers; quorum
Sec. 3. Promptly after the fifteenth day of January of each year,
the board of managers shall hold a meeting for the purpose of
organization. They shall choose one of their members president,
another vice-president, another secretary and another treasurer, who
shall perform the duties pertaining to those offices. Such officers first
so chosen shall serve from the date of their election until their
successors are elected and qualified. The members shall be
authorized to adopt such by-laws, rules and regulations as they may
deem necessary for the proper conduct of their proceedings, the
carrying out of their duties and the safeguarding of the funds and the
property entrusted to their care. A majority of the board of managers
shall constitute a "quorum", and the concurrence of a majority of the
board of managers shall be necessary to authorize any action. (Formerly: Acts 1972, P.L.58, SEC.1.) IC 6-9-1-4 Management of funds
Sec. 4. All funds coming into possession of the board of managers
shall be deposited, held secured or invested and paid in accordance
with the general laws of the state relating to the handling of public
funds. The handling and expenditure of funds coming into possession
of the board of managers shall be subject to audit and supervision by
the state board of accounts. (Formerly: Acts 1972, P.L.58, SEC.1.)
IC 6-9-1-5 Tax levy; rate; payment and collection; exemption
Sec. 5. (a) In a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), there shall be levied each year a tax on every person
engaged in the business of renting or furnishing, for periods of less
than thirty (30) days, any room or rooms, lodgings, or
accommodations in any commercial hotel, motel, inn, tourist camp,
or tourist cabin. Such tax shall be at the rate of six percent (6%) on
the gross income derived from lodging income only and shall be in
addition to the state gross retail tax imposed on such persons by
IC 6-2.5. The tax shall be reported on forms approved by the county
treasurer, and shall be paid quarterly to the county treasurer not more
than twenty (20) days after the end of the quarter in which the tax is
collected. All provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, exemptions, and definitions apply
to the imposition of the tax imposed by this section except as
otherwise provided by this chapter, and except that the county
treasurer, and not the department of state revenue, is responsible for
administration of the tax. All provisions of IC 6-8.1 apply to the
county treasurer with respect to the tax imposed by this section in the
same manner that they apply to the department of state revenue with
respect to the other listed taxes under IC 6-8.1-1-1.
(b) The tax imposed under subsection (a) does not apply to the
renting or furnishing of rooms, lodgings, or accommodations to a
person for a period of thirty (30) days or more. (Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1977,
P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5;
P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1.
IC 6-9-1-6 Convention and exhibition center fund
Sec. 6. (a) As used in this section, "fund" refers to the convention
and exhibition center fund.
(b) As used in this section, "primary capital improvement" means
a capital improvement in the nature of a convention and exhibition
center for which the majority of the money deposited in the fund in
calendar year 1993 was used.
(c) The tax revenues collected by the county treasurer under
section 5 of this chapter shall be deposited quarterly in the
convention and exhibition center fund.
(d) Money in the fund shall be expended by the board of managers
to:
(1) finance, construct, improve, equip, operate, promote, and
maintain any capital improvement in the nature of a convention
and exhibition center;
(2) renovate, equip, operate, and maintain any existing structure
which may be used as a convention and exhibition center;
(3) refund bonds issued for a purpose described in subdivisions
(1) through (2), make lease payments incurred, or retire bonds
issued to finance, construct, improve, or equip a capital project
described in this section;
(4) promote tourism; or
(5) any other purpose described in this section.
(e) The board of managers shall expend money in the fund that is
not used to operate a facility or make payments under a lease
agreement in the following order of priority:
(1) First, to preserve and enhance the physical condition and
economic competitiveness of the primary capital improvement,
including the establishment of reasonable reserves.
(2) Second, for capital improvements to support, supplement, or
enhance the utilization of the primary capital improvement and
for tourism promotion. However, the capital improvements to
which this subdivision applies must be managed directly or
ultimately by the governing body of the primary capital
improvement.
(f) The board of managers is authorized to enter into lease
arrangements with governmental or private agencies for the purpose
of using the facilities for convention, civic, or exhibition activities.
The convention and exhibition center fund may be obligated by the
board of managers and used for the purpose of paying any amount
agreed upon in said lease agreement with governmental or private
agencies.
(g) With respect to obligations to refund or retire bonds or loans
issued or make lease payments incurred for a purpose described in
this section, the general assembly covenants with the holders of these
obligations that:
(1) this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of the
portion of the tax imposed under this chapter that is authorized
to be expended for an obligation; and
(2) this chapter will not be amended in any manner that will
change the purpose for which the revenues from the tax
imposed under this chapter;
as long as the payment of any of those obligations is outstanding. (Formerly: Acts 1972, P.L.58, SEC.1; Acts 1975, P.L.197, SEC.13.)
As amended by Acts 1980, P.L.62, SEC.2; P.L.97-1983, SEC.6;
P.L.49-1994, SEC.2.
IC 6-9-1-7 Proposed budget; approval
Sec. 7. The board of managers shall prepare a proposed budget for
each calendar year covering its projected operating expenses, its
estimated income, and reasonable reserves. At the same time, the
board shall prepare a report on the cost effectiveness of expenditures
for operating subsidies and promotion programs and submit the
report with the proposed budget. The board of managers shall submit
its proposed budget to the county council. The county council shall
review the board's proposed budget, and the county council shall
either approve, increase, or decrease the board's proposed budget.
However, the county council may not increase or decrease the
board's proposed budget unless two-thirds (2/3) of the members of
the county council vote in favor of the increase or decrease. The
board's proposed budget as approved, increased, or decreased by the
county council is the board's budget for the calendar year. The board
of managers may not make an expenditure which is not provided for
in the budget as approved, increased, or decreased by the county
council, unless the additional expenditure is approved by the county
council. As added by Acts 1977, P.L.91, SEC.2. Amended by P.L.49-1994,
SEC.3.
