IC 6-9-2-1 Tax on lodgings; rate; returns; disposition of revenue
Sec. 1. (a) A county having a population of more than four
hundred thousand (400,000) but less than seven hundred thousand
(700,000) that establishes a medical center development agency
pursuant to IC 16-23.5-2 may levy 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 hotel, motel, inn, tourist camp, tourist cabin
or any other place in which rooms, lodgings, or accommodations are
regularly furnished for a consideration.
(b) Such tax shall be at a rate of five percent (5%) on the gross
retail income derived therefrom and shall be in addition to the state
gross retail tax imposed on such persons by law.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and
that the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be
imposed, paid, and collected in exactly the same manner as the state
gross retail tax is imposed, paid, and collected.
(d) All of the provisions of the state gross retail tax (IC 6-2.5)
relating to rights, duties, liabilities, procedures, penalties, definitions,
exemptions, and administration shall be applicable to the imposition
and administration of the tax imposed by this section except to the
extent such provisions are in conflict or inconsistent with the specific
provisions of this chapter or the requirements of the county treasurer.
Specifically and not in limitation of the foregoing sentence, the terms
"person" and "gross retail income" shall have the same meaning in
this section as they have in the state gross retail tax (IC 6-2.5). If the
tax is paid to the department of state revenue, the returns to be filed
for the payment of the tax under this section may be either a separate
return or may be combined with the return filed for the payment of
the state gross retail tax as the department of state revenue may, by
rule, determine.
(e) If the tax is paid to the department of state revenue, the
amounts received from the tax shall be paid by the end of the next
succeeding month by the treasurer of state to the county treasurer
upon warrants issued by the auditor of state. The county treasurer
shall deposit the revenue received under this chapter as provided in
section 2 of this chapter. (Formerly: Acts 1972, P.L.58, SEC.2; Acts 1975, P.L.69, SEC.1.) As
amended by Acts 1981, P.L.11, SEC.39; Acts 1982, P.L.67, SEC.1;
P.L.96-1983, SEC.1; P.L.108-1987, SEC.1; P.L.12-1992, SEC.33;
P.L.67-1997, SEC.2; P.L.2-2007, SEC.130. IC 6-9-2-2 Allocation of revenue
Sec. 2. (a) The revenue received by the county treasurer under this
chapter shall be allocated to the Lake County convention and visitor
bureau, Indiana University-Northwest, Purdue University-Calumet,
municipal public safety departments, municipal physical and
economic development divisions, and the cities and towns in the
county as provided in this section. Subsections (b) through (g) do not
apply to the distribution of revenue received under section 1 of this
chapter from hotels, motels, inns, tourist camps, tourist cabins, and
other lodgings or accommodations built or refurbished after June 30,
1993, that are located in the largest city of the county.
(b) The Lake County convention and visitor bureau shall establish
a convention, tourism, and visitor promotion fund (referred to in this
chapter as the "promotion fund"). The county treasurer shall transfer
to the Lake County convention and visitor bureau for deposit in the
promotion fund thirty-five percent (35%) of the first one million two
hundred thousand dollars ($1,200,000) of revenue received from the
tax imposed under this chapter in each year. The promotion fund
consists of:
(1) money in the promotion fund on June 30, 2005;
(2) revenue deposited in the promotion fund under this
subsection after June 30, 2005; and
(3) investment income earned on the promotion fund's assets.
Money in the bureau's funds may be expended to promote and
encourage conventions, trade shows, special events, recreation, and
visitors. Money may be paid from the promotion fund by claim in the
same manner as municipalities may pay claims under IC 5-11-10-1.6.
(c) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer to Indiana University-Northwest
forty-four and thirty-three hundredths percent (44.33%) of the
revenue received under this chapter for that year to be used as
follows:
(1) Seventy-five percent (75%) of the revenue received under
this subsection may be used only for the university's medical
education programs.
(2) Twenty-five percent (25%) of the revenue received under
this subsection may be used only for the university's allied
health education programs.
(d) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall allocate among the cities and towns throughout
the county nine percent (9%) of the revenue received under this
chapter for that year as follows:
(1) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
ninety thousand (90,000) but less than one hundred five
thousand (105,000).
(2) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
seventy-five thousand (75,000) but less than ninety thousand
(90,000).
(3) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
thirty-two thousand (32,000) but less than thirty-two thousand
eight hundred (32,800).
(4) Seventy percent (70%) of the revenue covered by this
subsection shall be distributed in equal amounts to each town
and each city not receiving a distribution under subdivisions (1)
through (3).
The money distributed under this subsection may be used only for
tourism and economic development projects. The county treasurer
shall make the distributions on or before December 1 of each year.
(e) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer to Purdue University-Calumet nine
percent (9%) of the revenue received under this chapter for that year.
The money received by Purdue University-Calumet may be used by
the university only for nursing education programs.
(f) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer two and sixty-seven hundredths
percent (2.67%) of the revenue received under this chapter for that
year to the following cities:
(1) Fifty percent (50%) of the revenue covered by this
subsection shall be transferred to cities having a population of
more than ninety thousand (90,000) but less than one hundred
five thousand (105,000).
(2) Fifty percent (50%) of the revenue covered by this
subsection shall be transferred to cities having a population of
more than seventy-five thousand (75,000) but less than ninety
thousand (90,000).
Money transferred under this subsection may be used only for
convention facilities located within the city. In addition, the money
may be used only for facility marketing, sales, and public relations
programs. Money transferred under this subsection may not be used
for salaries, facility operating costs, or capital expenditures related
to the convention facilities. The county treasurer shall make the
transfers on or before December 1 of each year.
(g) This subsection applies to the revenue received from the tax
imposed under this chapter in each year that exceeds one million two
hundred thousand dollars ($1,200,000). During each year, the county
treasurer shall distribute money in the promotion fund as follows:
(1) Eighty-five percent (85%) of the revenue covered by this
subsection shall be deposited in the convention, tourism, and
visitor promotion fund. The money deposited in the fund under
this subdivision may be used only for the purposes for which
other money in the fund may be used.
(2) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Purdue University-Calumet. The money
received by Purdue University-Calumet under this subdivision
may be used by the university only for nursing education
programs.
(3) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The
money received by Indiana University-Northwest under this
subdivision may be used only for the university's medical
education programs.
(4) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The
money received by Indiana University-Northwest under this
subdivision may be used only for the university's allied health
education programs.
(h) This subsection applies only to the distribution of revenue
received from the tax imposed under section 1 of this chapter from
hotels, motels, inns, tourist camps, tourist cabins, and other lodgings
or accommodations built or refurbished after June 30, 1993, that are
located in the largest city of the county. During each year, the county
treasurer shall transfer:
(1) seventy-five percent (75%) of the revenues under this
subsection to the department of public safety; and
(2) twenty-five percent (25%) of the revenues under this
subsection to the division of physical and economic
development;
of the largest city of the county.
(i) The Lake County convention and visitor bureau shall assist the
county treasurer, as needed, with the calculation of the amounts that
must be deposited and transferred under this section. As added by Acts 1982, P.L.67, SEC.2. Amended by P.L.96-1983,
SEC.2; P.L.108-1987, SEC.2; P.L.27-1992, SEC.7;
P.L.277-1993(ss), SEC.130; P.L.102-1995, SEC.1; P.L.68-1996,
SEC.1; P.L.170-2002, SEC.30; P.L.168-2005, SEC.1; P.L.223-2007,
SEC.6; P.L.211-2007, SEC.45; P.L.113-2010, SEC.70.
IC 6-9-2-3 Convention and visitor bureau; creation; membership; terms;
organization
Sec. 3. (a) For purposes of this section, the size of a political
subdivision is based on the population determined in the last federal
decennial census.
(b) A convention and visitor bureau having fifteen (15) members
is created to promote the development and growth of the convention,
tourism, and visitor industry in the county.
(c) The executives (as defined by IC 36-1-2-5) of the eight (8)
largest municipalities (as defined by IC 36-1-2-11) in the county
shall each appoint one (1) member to the bureau. The legislative
body (as defined in IC 36-1-2-9) of the two (2) largest municipalities
in the county shall each appoint one (1) member to the bureau.
(d) The county council shall appoint two (2) members to the
bureau. One (1) of the appointees must be a resident of the largest
township in the county, and one (1) of the appointees must be a
resident of the second largest township in the county.
(e) The county commissioners shall appoint two (2) members to
the bureau. Each appointee must be a resident of the fifth, sixth,
seventh, eighth, ninth, tenth, or eleventh largest township in the
county. These appointees must be residents of different townships.
(f) The lieutenant governor shall appoint one (1) member to the
bureau.
(g) One (1) of the appointees under subsection (d) and one (1) of
the appointees under subsection (e) must be members of the political
party that received the highest number of votes in the county in the
last preceding election for the office of secretary of state. One (1) of
the appointees under subsection (d) and one (1) of the appointees
under subsection (e) must be members of the political party that
received the second highest number of votes in the county in the
election for that office. No appointee under this section may hold an
elected or appointed political office while serving on the bureau.
(h) In making appointments under this section, the appointing
authority shall give sole consideration to individuals who are
knowledgeable about or employed as executives or managers in at
least one (1) of the following businesses in the county:
(1) Hotel.
(2) Motel.
(3) Restaurant.
(4) Travel.
(5) Transportation.
(6) Convention.
(7) Trade show.
(8) A riverboat licensed under IC 4-33.
(9) Banking.
(10) Real estate.
(11) Construction.
However, an individual employed by a riverboat may not be
appointed under this section unless the individual holds a Level 1
occupational license issued under IC 4-33-8. This subsection does
not apply to board members appointed before July 1, 2007, who are
eligible for reappointment after June 30, 2007.
(i) All terms of office of bureau members begin on July 1.
Members of the bureau serve terms of three (3) years. A member
whose term expires may be reappointed to serve another term. If a
vacancy occurs, the appointing authority shall appoint a qualified
person to serve for the remainder of the term. If an appointment is
not made before July 16 or a vacancy is not filled within thirty (30)
days, the member appointed by the lieutenant governor under
subsection (f) shall appoint a qualified person.
(j) A member of the bureau may be removed for cause by the
member's appointing authority.
(k) Members of the bureau may not receive a salary. However,
bureau members are entitled to reimbursement for necessary
expenses incurred in the performance of their respective duties.
(l) Each bureau member, before entering the member's duties,
shall take an oath of office in the usual form, to be endorsed upon the
member's certificate of appointment and promptly filed with the clerk
of the circuit court of the county.
(m) The bureau shall meet after July 1 each year for the purpose
of organization. The bureau shall elect a chairman from its members.
The bureau shall also elect from its members a vice chairman, a
secretary, and a treasurer. The members serving in those offices shall
perform the duties pertaining to the offices. The first officers chosen
shall serve until their successors are elected and qualified. A majority
of the bureau constitutes a quorum, and the concurrence of a majority
of those present is necessary to authorize any action.
(n) If the county and one (1) or more adjoining counties desire to
establish a joint bureau, the counties shall enter into an agreement
under IC 36-1-7.
(o) Notwithstanding any other law, any bureau member appointed
as of January 1, 2007, is eligible for reappointment. As added by Acts 1982, P.L.67, SEC.3. Amended by P.L.96-1983,
SEC.3; P.L.68-1996, SEC.2; P.L.176-2002, SEC.4; P.L.168-2005,
SEC.2; P.L.223-2007, SEC.7.
IC 6-9-2-4 Powers of bureau
Sec. 4. (a) The bureau may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
bureau considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the
accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals
for funding by corporations qualified under subdivision (6);
(6) after its approval of a proposal, transfer money from the
promotion fund or from the alternate revenue fund to any
Indiana nonprofit corporation to promote and encourage
conventions, trade shows, visitors, or special events in the
county;
(7) require financial or other reports from any corporation that
receives funds under this chapter;
(8) enter into leases under IC 36-1-10 for the construction,
acquisition, and equipping of a visitor center; and
(9) exercise the power of eminent domain to acquire property
to promote and encourage conventions, trade shows, special
events, recreation, and visitors within the county.
(b) All expenses of the bureau shall be paid from funds
established by the bureau. Before September 1 of each year, the
bureau shall prepare a budget for expenditures during the following
year, taking into consideration the recommendations made by a
corporation qualified under subsection (a)(6). A budget prepared
under this section must be submitted to the department of local
government finance and placed on file with the county auditor.
(c) All money in the bureau's funds shall be deposited, held,
secured, invested, and paid in accordance with statutes relating to the
handling of public funds. The handling and expenditure of money in
the bureau's funds are subject to audit and supervision by the state
board of accounts. As added by Acts 1982, P.L.67, SEC.4. Amended by P.L.46-1998,
SEC.1; P.L.168-2005, SEC.3; P.L.223-2007, SEC.8.
IC 6-9-2-4.3 Convention, tourism, and visitor promotion alternate revenue fund
Sec. 4.3. (a) The Lake County convention and visitor bureau shall
establish a convention, tourism, and visitor promotion alternate
revenue fund (referred to in this chapter as the "alternate revenue
fund"). The bureau may deposit in the alternate revenue fund all
money received by the bureau after June 30, 2005, that is not
required to be deposited in the promotion fund under section 2 of this
chapter, including appropriations, gifts, grants, membership dues,
and contributions from any public or private source.
(b) The bureau may, without appropriation by the county council,
expend money from the alternate revenue fund to promote and
encourage conventions, trade shows, visitors, special events, sporting
events, and exhibitions in the county. Money may be paid from the
alternate revenue fund by claim in the same manner as municipalities
may pay claims under IC 5-11-10-1.6.
(c) All money in the alternate revenue fund shall be deposited,
held, secured, invested, and paid in accordance with statutes relating
to the handling of public funds. The handling and expenditure of
money in the alternate revenue fund is subject to audit and
supervision by the state board of accounts.
(d) Money derived from the taxes imposed under IC 4-33-12 and
IC 4-33-13 may not be transferred to the alternate revenue fund. As added by P.L.168-2005, SEC.4.
IC 6-9-2-4.5 Visitor center funding; allocation from promotion fund and
alternate revenue fund
Sec. 4.5. The bureau may enter into an agreement under which
amounts deposited in, or to be deposited in, the promotion fund or
the alternate revenue fund, or both, are pledged to payment of
obligations, including leases entered into under IC 36-1-10, issued to
finance the construction, acquisition, and equipping of a visitor
center to promote and encourage conventions, trade shows, special
events, recreation, and visitors within the county.
As added by P.L.46-1998, SEC.2. Amended by P.L.168-2005, SEC.5.
IC 6-9-2-4.7 Issuance of bonds; negotiation and sale; leases
Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or
incur other obligations to:
(1) pay the costs incurred in the financing, construction,
acquisition, and equipping of a visitor center to promote and
encourage conventions, trade shows, special events, recreation,
and visitors within the county;
(2) reimburse itself or any nonprofit corporation for any money
advanced to pay those costs; or
(3) refund bonds issued or other obligations incurred under this
chapter.
(b) Bonds issued or obligations incurred under this section:
(1) are payable solely from the money provided in this chapter;
(2) may, in the discretion of the bureau, be sold at a negotiated
sale or under IC 5-1-11 and IC 5-3-1; and
(3) must be authorized by a resolution of the bureau.
(c) Leases entered into under this section:
(1) may be for a term not to exceed fifty (50) years;
(2) may provide for payments from revenues under this chapter,
any other revenues available to the bureau, or any combination
of these sources;
(3) may provide that payments by the bureau to the lessor are
required only to the extent and only for the time that the lessor
is able to provide the leased facilities in accordance with the
lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the county for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the bureau only after a public
hearing:
(1) for which notice has been given in accordance with
IC 5-3-1; and
(2) at which all interested parties are provided the opportunity
to be heard.
(e) After the public hearing, the bureau may approve the
execution of the lease only if the bureau finds that the services to be
provided throughout the life of the lease will serve the public
purposes for which the bureau was created and that the execution of
the lease is in the best interests of the residents of the county.
(f) Upon execution of a lease under this section, the bureau shall
publish notice of the execution of the lease in accordance with
IC 5-3-1.
(g) An action to contest the validity of bonds issued or leases
entered into under this section must be brought within thirty (30)
days after the adoption of a bond resolution or notice of the
execution and approval of the lease, as the case may be. As added by P.L.46-1998, SEC.3. IC 6-9-2-4.9 State covenant on bond payments
Sec. 4.9. With respect to:
(1) bonds, leases, or other obligations to which the bureau has
pledged revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the bureau and the purchasers
or owners of the bonds or other obligations described in this section
that this chapter will not be repealed or amended in any manner that
will adversely affect the collection of the tax imposed under this
chapter or the money deposited in the promotion fund or the alternate
revenue fund as long as the principal of or interest on any bonds, or
the lease rentals due under any lease, are unpaid. As added by P.L.46-1998, SEC.4. Amended by P.L.168-2005, SEC.6.
IC 6-9-2-5 Violations
Sec. 5. (a) A member of the convention and visitor bureau created
under section 3 of this chapter or the economic development
authority created under section 7 of this chapter who knowingly:
(1) approves the transfer of money to any person or corporation
not qualified under law for that transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
(b) A person who receives a transfer of money under this chapter
and knowingly uses that money for any purpose not permitted under
this chapter commits a Class D felony. As added by Acts 1982, P.L.67, SEC.5. Amended by P.L.96-1983,
SEC.4.
IC 6-9-2-5.5 Public purpose of visitor center
Sec. 5.5. The financing of the construction, acquisition, and
equipping of a visitor center to promote and encourage conventions,
trade shows, special events, recreation, and visitors within the county
serves a public purpose and is of benefit to the general welfare of the
county by encouraging investment, job creation and retention, and
economic growth and diversity. As added by P.L.46-1998, SEC.5.
IC 6-9-2-6
Repealed
(Repealed by P.L.108-1987, SEC.18.)
IC 6-9-2-7
Repealed
(Repealed by P.L.27-1992, SEC.31.)
IC 6-9-2-8
Repealed
(Repealed by P.L.27-1992, SEC.31.)
IC 6-9-2-9 Annual report regarding disposition of money collected; remedies
for failure to provide legislative body with sufficient information;
resolution
Sec. 9. (a) The legislative body of a county that imposes a tax
under section 1 of this chapter shall annually prepare a report
concerning the disbursement and use of the money collected under
this chapter during the preceding calendar year. The report shall be
prepared before March 15 each year and shall be made available to
the public.
(b) If in any year an entity receiving money under this chapter
fails to provide the county legislative body with sufficient
information, as reasonably requested by the county legislative body:
(1) for the county legislative body to comply with this section;
and
(2) before the date specified by the county legislative body;
the county legislative body may direct the county treasurer by
resolution to stop deposits and transfers under this chapter to the
entity. When an entity provides the information that is the subject of
the resolution, the county legislative body shall as soon as
practicable direct the county treasurer, by resolution, to resume
making deposits and transfers to the entity, including any deposits
and transfers that would otherwise have been made to the entity
during the time that deposits and transfers were stopped under this
subsection. A copy of a resolution adopted under this subsection
must be distributed to the county treasurer and the entity that is the
subject of the resolution within ten (10) business days after the
resolution is adopted. The county treasurer shall comply with a
resolution adopted under this subsection. As added by P.L.27-1992, SEC.8. Amended by P.L.102-1995, SEC.2;
P.L.223-2007, SEC.9.
IC 6-9-2-10 Insurance benefits for convention and visitors bureau employees
Sec. 10. Employees of the convention and visitor bureau created
by section 3 of this chapter may participate in the group health
insurance, disability insurance, and life insurance programs
established:
(1) by the county government of the county described in section
1 of this chapter; and
(2) for the employees of the convention and visitor bureau. As added by P.L.168-2005, SEC.7.
IC 6-9-2-11 Bureau treated as a political subdivision for certain purposes
Sec. 11. The bureau created under section 3 of this chapter is a
political subdivision for purposes of IC 34-13-3. As added by P.L.223-2007, SEC.10.
IC 6-9-2-1 Tax on lodgings; rate; returns; disposition of revenue
Sec. 1. (a) A county having a population of more than four
hundred thousand (400,000) but less than seven hundred thousand
(700,000) that establishes a medical center development agency
pursuant to IC 16-23.5-2 may levy 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 hotel, motel, inn, tourist camp, tourist cabin
or any other place in which rooms, lodgings, or accommodations are
regularly furnished for a consideration.
(b) Such tax shall be at a rate of five percent (5%) on the gross
retail income derived therefrom and shall be in addition to the state
gross retail tax imposed on such persons by law.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and
that the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be
imposed, paid, and collected in exactly the same manner as the state
gross retail tax is imposed, paid, and collected.
(d) All of the provisions of the state gross retail tax (IC 6-2.5)
relating to rights, duties, liabilities, procedures, penalties, definitions,
exemptions, and administration shall be applicable to the imposition
and administration of the tax imposed by this section except to the
extent such provisions are in conflict or inconsistent with the specific
provisions of this chapter or the requirements of the county treasurer.
Specifically and not in limitation of the foregoing sentence, the terms
"person" and "gross retail income" shall have the same meaning in
this section as they have in the state gross retail tax (IC 6-2.5). If the
tax is paid to the department of state revenue, the returns to be filed
for the payment of the tax under this section may be either a separate
return or may be combined with the return filed for the payment of
the state gross retail tax as the department of state revenue may, by
rule, determine.
(e) If the tax is paid to the department of state revenue, the
amounts received from the tax shall be paid by the end of the next
succeeding month by the treasurer of state to the county treasurer
upon warrants issued by the auditor of state. The county treasurer
shall deposit the revenue received under this chapter as provided in
section 2 of this chapter. (Formerly: Acts 1972, P.L.58, SEC.2; Acts 1975, P.L.69, SEC.1.) As
amended by Acts 1981, P.L.11, SEC.39; Acts 1982, P.L.67, SEC.1;
P.L.96-1983, SEC.1; P.L.108-1987, SEC.1; P.L.12-1992, SEC.33;
P.L.67-1997, SEC.2; P.L.2-2007, SEC.130. IC 6-9-2-2 Allocation of revenue
Sec. 2. (a) The revenue received by the county treasurer under this
chapter shall be allocated to the Lake County convention and visitor
bureau, Indiana University-Northwest, Purdue University-Calumet,
municipal public safety departments, municipal physical and
economic development divisions, and the cities and towns in the
county as provided in this section. Subsections (b) through (g) do not
apply to the distribution of revenue received under section 1 of this
chapter from hotels, motels, inns, tourist camps, tourist cabins, and
other lodgings or accommodations built or refurbished after June 30,
1993, that are located in the largest city of the county.
(b) The Lake County convention and visitor bureau shall establish
a convention, tourism, and visitor promotion fund (referred to in this
chapter as the "promotion fund"). The county treasurer shall transfer
to the Lake County convention and visitor bureau for deposit in the
promotion fund thirty-five percent (35%) of the first one million two
hundred thousand dollars ($1,200,000) of revenue received from the
tax imposed under this chapter in each year. The promotion fund
consists of:
(1) money in the promotion fund on June 30, 2005;
(2) revenue deposited in the promotion fund under this
subsection after June 30, 2005; and
(3) investment income earned on the promotion fund's assets.
Money in the bureau's funds may be expended to promote and
encourage conventions, trade shows, special events, recreation, and
visitors. Money may be paid from the promotion fund by claim in the
same manner as municipalities may pay claims under IC 5-11-10-1.6.
(c) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer to Indiana University-Northwest
forty-four and thirty-three hundredths percent (44.33%) of the
revenue received under this chapter for that year to be used as
follows:
(1) Seventy-five percent (75%) of the revenue received under
this subsection may be used only for the university's medical
education programs.
(2) Twenty-five percent (25%) of the revenue received under
this subsection may be used only for the university's allied
health education programs.
(d) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall allocate among the cities and towns throughout
the county nine percent (9%) of the revenue received under this
chapter for that year as follows:
(1) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
ninety thousand (90,000) but less than one hundred five
thousand (105,000).
(2) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
seventy-five thousand (75,000) but less than ninety thousand
(90,000).
(3) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
thirty-two thousand (32,000) but less than thirty-two thousand
eight hundred (32,800).
(4) Seventy percent (70%) of the revenue covered by this
subsection shall be distributed in equal amounts to each town
and each city not receiving a distribution under subdivisions (1)
through (3).
The money distributed under this subsection may be used only for
tourism and economic development projects. The county treasurer
shall make the distributions on or before December 1 of each year.
(e) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer to Purdue University-Calumet nine
percent (9%) of the revenue received under this chapter for that year.
The money received by Purdue University-Calumet may be used by
the university only for nursing education programs.
(f) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer two and sixty-seven hundredths
percent (2.67%) of the revenue received under this chapter for that
year to the following cities:
(1) Fifty percent (50%) of the revenue covered by this
subsection shall be transferred to cities having a population of
more than ninety thousand (90,000) but less than one hundred
five thousand (105,000).
(2) Fifty percent (50%) of the revenue covered by this
subsection shall be transferred to cities having a population of
more than seventy-five thousand (75,000) but less than ninety
thousand (90,000).
Money transferred under this subsection may be used only for
convention facilities located within the city. In addition, the money
may be used only for facility marketing, sales, and public relations
programs. Money transferred under this subsection may not be used
for salaries, facility operating costs, or capital expenditures related
to the convention facilities. The county treasurer shall make the
transfers on or before December 1 of each year.
(g) This subsection applies to the revenue received from the tax
imposed under this chapter in each year that exceeds one million two
hundred thousand dollars ($1,200,000). During each year, the county
treasurer shall distribute money in the promotion fund as follows:
(1) Eighty-five percent (85%) of the revenue covered by this
subsection shall be deposited in the convention, tourism, and
visitor promotion fund. The money deposited in the fund under
this subdivision may be used only for the purposes for which
other money in the fund may be used.
(2) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Purdue University-Calumet. The money
received by Purdue University-Calumet under this subdivision
may be used by the university only for nursing education
programs.
(3) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The
money received by Indiana University-Northwest under this
subdivision may be used only for the university's medical
education programs.
(4) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The
money received by Indiana University-Northwest under this
subdivision may be used only for the university's allied health
education programs.
(h) This subsection applies only to the distribution of revenue
received from the tax imposed under section 1 of this chapter from
hotels, motels, inns, tourist camps, tourist cabins, and other lodgings
or accommodations built or refurbished after June 30, 1993, that are
located in the largest city of the county. During each year, the county
treasurer shall transfer:
(1) seventy-five percent (75%) of the revenues under this
subsection to the department of public safety; and
(2) twenty-five percent (25%) of the revenues under this
subsection to the division of physical and economic
development;
of the largest city of the county.
(i) The Lake County convention and visitor bureau shall assist the
county treasurer, as needed, with the calculation of the amounts that
must be deposited and transferred under this section. As added by Acts 1982, P.L.67, SEC.2. Amended by P.L.96-1983,
SEC.2; P.L.108-1987, SEC.2; P.L.27-1992, SEC.7;
P.L.277-1993(ss), SEC.130; P.L.102-1995, SEC.1; P.L.68-1996,
SEC.1; P.L.170-2002, SEC.30; P.L.168-2005, SEC.1; P.L.223-2007,
SEC.6; P.L.211-2007, SEC.45; P.L.113-2010, SEC.70.
IC 6-9-2-3 Convention and visitor bureau; creation; membership; terms;
organization
Sec. 3. (a) For purposes of this section, the size of a political
subdivision is based on the population determined in the last federal
decennial census.
(b) A convention and visitor bureau having fifteen (15) members
is created to promote the development and growth of the convention,
tourism, and visitor industry in the county.
(c) The executives (as defined by IC 36-1-2-5) of the eight (8)
largest municipalities (as defined by IC 36-1-2-11) in the county
shall each appoint one (1) member to the bureau. The legislative
body (as defined in IC 36-1-2-9) of the two (2) largest municipalities
in the county shall each appoint one (1) member to the bureau.
(d) The county council shall appoint two (2) members to the
bureau. One (1) of the appointees must be a resident of the largest
township in the county, and one (1) of the appointees must be a
resident of the second largest township in the county.
(e) The county commissioners shall appoint two (2) members to
the bureau. Each appointee must be a resident of the fifth, sixth,
seventh, eighth, ninth, tenth, or eleventh largest township in the
county. These appointees must be residents of different townships.
(f) The lieutenant governor shall appoint one (1) member to the
bureau.
(g) One (1) of the appointees under subsection (d) and one (1) of
the appointees under subsection (e) must be members of the political
party that received the highest number of votes in the county in the
last preceding election for the office of secretary of state. One (1) of
the appointees under subsection (d) and one (1) of the appointees
under subsection (e) must be members of the political party that
received the second highest number of votes in the county in the
election for that office. No appointee under this section may hold an
elected or appointed political office while serving on the bureau.
(h) In making appointments under this section, the appointing
authority shall give sole consideration to individuals who are
knowledgeable about or employed as executives or managers in at
least one (1) of the following businesses in the county:
(1) Hotel.
(2) Motel.
(3) Restaurant.
(4) Travel.
(5) Transportation.
(6) Convention.
(7) Trade show.
(8) A riverboat licensed under IC 4-33.
(9) Banking.
(10) Real estate.
(11) Construction.
However, an individual employed by a riverboat may not be
appointed under this section unless the individual holds a Level 1
occupational license issued under IC 4-33-8. This subsection does
not apply to board members appointed before July 1, 2007, who are
eligible for reappointment after June 30, 2007.
(i) All terms of office of bureau members begin on July 1.
Members of the bureau serve terms of three (3) years. A member
whose term expires may be reappointed to serve another term. If a
vacancy occurs, the appointing authority shall appoint a qualified
person to serve for the remainder of the term. If an appointment is
not made before July 16 or a vacancy is not filled within thirty (30)
days, the member appointed by the lieutenant governor under
subsection (f) shall appoint a qualified person.
(j) A member of the bureau may be removed for cause by the
member's appointing authority.
(k) Members of the bureau may not receive a salary. However,
bureau members are entitled to reimbursement for necessary
expenses incurred in the performance of their respective duties.
(l) Each bureau member, before entering the member's duties,
shall take an oath of office in the usual form, to be endorsed upon the
member's certificate of appointment and promptly filed with the clerk
of the circuit court of the county.
(m) The bureau shall meet after July 1 each year for the purpose
of organization. The bureau shall elect a chairman from its members.
The bureau shall also elect from its members a vice chairman, a
secretary, and a treasurer. The members serving in those offices shall
perform the duties pertaining to the offices. The first officers chosen
shall serve until their successors are elected and qualified. A majority
of the bureau constitutes a quorum, and the concurrence of a majority
of those present is necessary to authorize any action.
(n) If the county and one (1) or more adjoining counties desire to
establish a joint bureau, the counties shall enter into an agreement
under IC 36-1-7.
(o) Notwithstanding any other law, any bureau member appointed
as of January 1, 2007, is eligible for reappointment. As added by Acts 1982, P.L.67, SEC.3. Amended by P.L.96-1983,
SEC.3; P.L.68-1996, SEC.2; P.L.176-2002, SEC.4; P.L.168-2005,
SEC.2; P.L.223-2007, SEC.7.
IC 6-9-2-4 Powers of bureau
Sec. 4. (a) The bureau may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
bureau considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the
accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals
for funding by corporations qualified under subdivision (6);
(6) after its approval of a proposal, transfer money from the
promotion fund or from the alternate revenue fund to any
Indiana nonprofit corporation to promote and encourage
conventions, trade shows, visitors, or special events in the
county;
(7) require financial or other reports from any corporation that
receives funds under this chapter;
(8) enter into leases under IC 36-1-10 for the construction,
acquisition, and equipping of a visitor center; and
(9) exercise the power of eminent domain to acquire property
to promote and encourage conventions, trade shows, special
events, recreation, and visitors within the county.
(b) All expenses of the bureau shall be paid from funds
established by the bureau. Before September 1 of each year, the
bureau shall prepare a budget for expenditures during the following
year, taking into consideration the recommendations made by a
corporation qualified under subsection (a)(6). A budget prepared
under this section must be submitted to the department of local
government finance and placed on file with the county auditor.
(c) All money in the bureau's funds shall be deposited, held,
secured, invested, and paid in accordance with statutes relating to the
handling of public funds. The handling and expenditure of money in
the bureau's funds are subject to audit and supervision by the state
board of accounts. As added by Acts 1982, P.L.67, SEC.4. Amended by P.L.46-1998,
SEC.1; P.L.168-2005, SEC.3; P.L.223-2007, SEC.8.
IC 6-9-2-4.3 Convention, tourism, and visitor promotion alternate revenue fund
Sec. 4.3. (a) The Lake County convention and visitor bureau shall
establish a convention, tourism, and visitor promotion alternate
revenue fund (referred to in this chapter as the "alternate revenue
fund"). The bureau may deposit in the alternate revenue fund all
money received by the bureau after June 30, 2005, that is not
required to be deposited in the promotion fund under section 2 of this
chapter, including appropriations, gifts, grants, membership dues,
and contributions from any public or private source.
(b) The bureau may, without appropriation by the county council,
expend money from the alternate revenue fund to promote and
encourage conventions, trade shows, visitors, special events, sporting
events, and exhibitions in the county. Money may be paid from the
alternate revenue fund by claim in the same manner as municipalities
may pay claims under IC 5-11-10-1.6.
(c) All money in the alternate revenue fund shall be deposited,
held, secured, invested, and paid in accordance with statutes relating
to the handling of public funds. The handling and expenditure of
money in the alternate revenue fund is subject to audit and
supervision by the state board of accounts.
(d) Money derived from the taxes imposed under IC 4-33-12 and
IC 4-33-13 may not be transferred to the alternate revenue fund. As added by P.L.168-2005, SEC.4.
IC 6-9-2-4.5 Visitor center funding; allocation from promotion fund and
alternate revenue fund
Sec. 4.5. The bureau may enter into an agreement under which
amounts deposited in, or to be deposited in, the promotion fund or
the alternate revenue fund, or both, are pledged to payment of
obligations, including leases entered into under IC 36-1-10, issued to
finance the construction, acquisition, and equipping of a visitor
center to promote and encourage conventions, trade shows, special
events, recreation, and visitors within the county.
As added by P.L.46-1998, SEC.2. Amended by P.L.168-2005, SEC.5.
IC 6-9-2-4.7 Issuance of bonds; negotiation and sale; leases
Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or
incur other obligations to:
(1) pay the costs incurred in the financing, construction,
acquisition, and equipping of a visitor center to promote and
encourage conventions, trade shows, special events, recreation,
and visitors within the county;
(2) reimburse itself or any nonprofit corporation for any money
advanced to pay those costs; or
(3) refund bonds issued or other obligations incurred under this
chapter.
(b) Bonds issued or obligations incurred under this section:
(1) are payable solely from the money provided in this chapter;
(2) may, in the discretion of the bureau, be sold at a negotiated
sale or under IC 5-1-11 and IC 5-3-1; and
(3) must be authorized by a resolution of the bureau.
(c) Leases entered into under this section:
(1) may be for a term not to exceed fifty (50) years;
(2) may provide for payments from revenues under this chapter,
any other revenues available to the bureau, or any combination
of these sources;
(3) may provide that payments by the bureau to the lessor are
required only to the extent and only for the time that the lessor
is able to provide the leased facilities in accordance with the
lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the county for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the bureau only after a public
hearing:
(1) for which notice has been given in accordance with
IC 5-3-1; and
(2) at which all interested parties are provided the opportunity
to be heard.
(e) After the public hearing, the bureau may approve the
execution of the lease only if the bureau finds that the services to be
provided throughout the life of the lease will serve the public
purposes for which the bureau was created and that the execution of
the lease is in the best interests of the residents of the county.
(f) Upon execution of a lease under this section, the bureau shall
publish notice of the execution of the lease in accordance with
IC 5-3-1.
(g) An action to contest the validity of bonds issued or leases
entered into under this section must be brought within thirty (30)
days after the adoption of a bond resolution or notice of the
execution and approval of the lease, as the case may be. As added by P.L.46-1998, SEC.3. IC 6-9-2-4.9 State covenant on bond payments
Sec. 4.9. With respect to:
(1) bonds, leases, or other obligations to which the bureau has
pledged revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the bureau and the purchasers
or owners of the bonds or other obligations described in this section
that this chapter will not be repealed or amended in any manner that
will adversely affect the collection of the tax imposed under this
chapter or the money deposited in the promotion fund or the alternate
revenue fund as long as the principal of or interest on any bonds, or
the lease rentals due under any lease, are unpaid. As added by P.L.46-1998, SEC.4. Amended by P.L.168-2005, SEC.6.
IC 6-9-2-5 Violations
Sec. 5. (a) A member of the convention and visitor bureau created
under section 3 of this chapter or the economic development
authority created under section 7 of this chapter who knowingly:
(1) approves the transfer of money to any person or corporation
not qualified under law for that transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
(b) A person who receives a transfer of money under this chapter
and knowingly uses that money for any purpose not permitted under
this chapter commits a Class D felony. As added by Acts 1982, P.L.67, SEC.5. Amended by P.L.96-1983,
SEC.4.
IC 6-9-2-5.5 Public purpose of visitor center
Sec. 5.5. The financing of the construction, acquisition, and
equipping of a visitor center to promote and encourage conventions,
trade shows, special events, recreation, and visitors within the county
serves a public purpose and is of benefit to the general welfare of the
county by encouraging investment, job creation and retention, and
economic growth and diversity. As added by P.L.46-1998, SEC.5.
IC 6-9-2-6
Repealed
(Repealed by P.L.108-1987, SEC.18.)
IC 6-9-2-7
Repealed
(Repealed by P.L.27-1992, SEC.31.)
IC 6-9-2-8
Repealed
(Repealed by P.L.27-1992, SEC.31.)
IC 6-9-2-9 Annual report regarding disposition of money collected; remedies
for failure to provide legislative body with sufficient information;
resolution
Sec. 9. (a) The legislative body of a county that imposes a tax
under section 1 of this chapter shall annually prepare a report
concerning the disbursement and use of the money collected under
this chapter during the preceding calendar year. The report shall be
prepared before March 15 each year and shall be made available to
the public.
(b) If in any year an entity receiving money under this chapter
fails to provide the county legislative body with sufficient
information, as reasonably requested by the county legislative body:
(1) for the county legislative body to comply with this section;
and
(2) before the date specified by the county legislative body;
the county legislative body may direct the county treasurer by
resolution to stop deposits and transfers under this chapter to the
entity. When an entity provides the information that is the subject of
the resolution, the county legislative body shall as soon as
practicable direct the county treasurer, by resolution, to resume
making deposits and transfers to the entity, including any deposits
and transfers that would otherwise have been made to the entity
during the time that deposits and transfers were stopped under this
subsection. A copy of a resolution adopted under this subsection
must be distributed to the county treasurer and the entity that is the
subject of the resolution within ten (10) business days after the
resolution is adopted. The county treasurer shall comply with a
resolution adopted under this subsection. As added by P.L.27-1992, SEC.8. Amended by P.L.102-1995, SEC.2;
P.L.223-2007, SEC.9.
IC 6-9-2-10 Insurance benefits for convention and visitors bureau employees
Sec. 10. Employees of the convention and visitor bureau created
by section 3 of this chapter may participate in the group health
insurance, disability insurance, and life insurance programs
established:
(1) by the county government of the county described in section
1 of this chapter; and
(2) for the employees of the convention and visitor bureau. As added by P.L.168-2005, SEC.7.
IC 6-9-2-11 Bureau treated as a political subdivision for certain purposes
Sec. 11. The bureau created under section 3 of this chapter is a
political subdivision for purposes of IC 34-13-3. As added by P.L.223-2007, SEC.10.
IC 6-9-2-1 Tax on lodgings; rate; returns; disposition of revenue
Sec. 1. (a) A county having a population of more than four
hundred thousand (400,000) but less than seven hundred thousand
(700,000) that establishes a medical center development agency
pursuant to IC 16-23.5-2 may levy 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 hotel, motel, inn, tourist camp, tourist cabin
or any other place in which rooms, lodgings, or accommodations are
regularly furnished for a consideration.
(b) Such tax shall be at a rate of five percent (5%) on the gross
retail income derived therefrom and shall be in addition to the state
gross retail tax imposed on such persons by law.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and
that the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be
imposed, paid, and collected in exactly the same manner as the state
gross retail tax is imposed, paid, and collected.
(d) All of the provisions of the state gross retail tax (IC 6-2.5)
relating to rights, duties, liabilities, procedures, penalties, definitions,
exemptions, and administration shall be applicable to the imposition
and administration of the tax imposed by this section except to the
extent such provisions are in conflict or inconsistent with the specific
provisions of this chapter or the requirements of the county treasurer.
Specifically and not in limitation of the foregoing sentence, the terms
"person" and "gross retail income" shall have the same meaning in
this section as they have in the state gross retail tax (IC 6-2.5). If the
tax is paid to the department of state revenue, the returns to be filed
for the payment of the tax under this section may be either a separate
return or may be combined with the return filed for the payment of
the state gross retail tax as the department of state revenue may, by
rule, determine.
(e) If the tax is paid to the department of state revenue, the
amounts received from the tax shall be paid by the end of the next
succeeding month by the treasurer of state to the county treasurer
upon warrants issued by the auditor of state. The county treasurer
shall deposit the revenue received under this chapter as provided in
section 2 of this chapter. (Formerly: Acts 1972, P.L.58, SEC.2; Acts 1975, P.L.69, SEC.1.) As
amended by Acts 1981, P.L.11, SEC.39; Acts 1982, P.L.67, SEC.1;
P.L.96-1983, SEC.1; P.L.108-1987, SEC.1; P.L.12-1992, SEC.33;
P.L.67-1997, SEC.2; P.L.2-2007, SEC.130. IC 6-9-2-2 Allocation of revenue
Sec. 2. (a) The revenue received by the county treasurer under this
chapter shall be allocated to the Lake County convention and visitor
bureau, Indiana University-Northwest, Purdue University-Calumet,
municipal public safety departments, municipal physical and
economic development divisions, and the cities and towns in the
county as provided in this section. Subsections (b) through (g) do not
apply to the distribution of revenue received under section 1 of this
chapter from hotels, motels, inns, tourist camps, tourist cabins, and
other lodgings or accommodations built or refurbished after June 30,
1993, that are located in the largest city of the county.
(b) The Lake County convention and visitor bureau shall establish
a convention, tourism, and visitor promotion fund (referred to in this
chapter as the "promotion fund"). The county treasurer shall transfer
to the Lake County convention and visitor bureau for deposit in the
promotion fund thirty-five percent (35%) of the first one million two
hundred thousand dollars ($1,200,000) of revenue received from the
tax imposed under this chapter in each year. The promotion fund
consists of:
(1) money in the promotion fund on June 30, 2005;
(2) revenue deposited in the promotion fund under this
subsection after June 30, 2005; and
(3) investment income earned on the promotion fund's assets.
Money in the bureau's funds may be expended to promote and
encourage conventions, trade shows, special events, recreation, and
visitors. Money may be paid from the promotion fund by claim in the
same manner as municipalities may pay claims under IC 5-11-10-1.6.
(c) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer to Indiana University-Northwest
forty-four and thirty-three hundredths percent (44.33%) of the
revenue received under this chapter for that year to be used as
follows:
(1) Seventy-five percent (75%) of the revenue received under
this subsection may be used only for the university's medical
education programs.
(2) Twenty-five percent (25%) of the revenue received under
this subsection may be used only for the university's allied
health education programs.
(d) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall allocate among the cities and towns throughout
the county nine percent (9%) of the revenue received under this
chapter for that year as follows:
(1) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
ninety thousand (90,000) but less than one hundred five
thousand (105,000).
(2) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
seventy-five thousand (75,000) but less than ninety thousand
(90,000).
(3) Ten percent (10%) of the revenue covered by this subsection
shall be distributed to cities having a population of more than
thirty-two thousand (32,000) but less than thirty-two thousand
eight hundred (32,800).
(4) Seventy percent (70%) of the revenue covered by this
subsection shall be distributed in equal amounts to each town
and each city not receiving a distribution under subdivisions (1)
through (3).
The money distributed under this subsection may be used only for
tourism and economic development projects. The county treasurer
shall make the distributions on or before December 1 of each year.
(e) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer to Purdue University-Calumet nine
percent (9%) of the revenue received under this chapter for that year.
The money received by Purdue University-Calumet may be used by
the university only for nursing education programs.
(f) This subsection applies to the first one million two hundred
thousand dollars ($1,200,000) of revenue received from the tax
imposed under this chapter in each year. During each year, the
county treasurer shall transfer two and sixty-seven hundredths
percent (2.67%) of the revenue received under this chapter for that
year to the following cities:
(1) Fifty percent (50%) of the revenue covered by this
subsection shall be transferred to cities having a population of
more than ninety thousand (90,000) but less than one hundred
five thousand (105,000).
(2) Fifty percent (50%) of the revenue covered by this
subsection shall be transferred to cities having a population of
more than seventy-five thousand (75,000) but less than ninety
thousand (90,000).
Money transferred under this subsection may be used only for
convention facilities located within the city. In addition, the money
may be used only for facility marketing, sales, and public relations
programs. Money transferred under this subsection may not be used
for salaries, facility operating costs, or capital expenditures related
to the convention facilities. The county treasurer shall make the
transfers on or before December 1 of each year.
(g) This subsection applies to the revenue received from the tax
imposed under this chapter in each year that exceeds one million two
hundred thousand dollars ($1,200,000). During each year, the county
treasurer shall distribute money in the promotion fund as follows:
(1) Eighty-five percent (85%) of the revenue covered by this
subsection shall be deposited in the convention, tourism, and
visitor promotion fund. The money deposited in the fund under
this subdivision may be used only for the purposes for which
other money in the fund may be used.
(2) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Purdue University-Calumet. The money
received by Purdue University-Calumet under this subdivision
may be used by the university only for nursing education
programs.
(3) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The
money received by Indiana University-Northwest under this
subdivision may be used only for the university's medical
education programs.
(4) Five percent (5%) of the revenue covered by this subsection
shall be transferred to Indiana University-Northwest. The
money received by Indiana University-Northwest under this
subdivision may be used only for the university's allied health
education programs.
(h) This subsection applies only to the distribution of revenue
received from the tax imposed under section 1 of this chapter from
hotels, motels, inns, tourist camps, tourist cabins, and other lodgings
or accommodations built or refurbished after June 30, 1993, that are
located in the largest city of the county. During each year, the county
treasurer shall transfer:
(1) seventy-five percent (75%) of the revenues under this
subsection to the department of public safety; and
(2) twenty-five percent (25%) of the revenues under this
subsection to the division of physical and economic
development;
of the largest city of the county.
(i) The Lake County convention and visitor bureau shall assist the
county treasurer, as needed, with the calculation of the amounts that
must be deposited and transferred under this section. As added by Acts 1982, P.L.67, SEC.2. Amended by P.L.96-1983,
SEC.2; P.L.108-1987, SEC.2; P.L.27-1992, SEC.7;
P.L.277-1993(ss), SEC.130; P.L.102-1995, SEC.1; P.L.68-1996,
SEC.1; P.L.170-2002, SEC.30; P.L.168-2005, SEC.1; P.L.223-2007,
SEC.6; P.L.211-2007, SEC.45; P.L.113-2010, SEC.70.
IC 6-9-2-3 Convention and visitor bureau; creation; membership; terms;
organization
Sec. 3. (a) For purposes of this section, the size of a political
subdivision is based on the population determined in the last federal
decennial census.
(b) A convention and visitor bureau having fifteen (15) members
is created to promote the development and growth of the convention,
tourism, and visitor industry in the county.
(c) The executives (as defined by IC 36-1-2-5) of the eight (8)
largest municipalities (as defined by IC 36-1-2-11) in the county
shall each appoint one (1) member to the bureau. The legislative
body (as defined in IC 36-1-2-9) of the two (2) largest municipalities
in the county shall each appoint one (1) member to the bureau.
(d) The county council shall appoint two (2) members to the
bureau. One (1) of the appointees must be a resident of the largest
township in the county, and one (1) of the appointees must be a
resident of the second largest township in the county.
(e) The county commissioners shall appoint two (2) members to
the bureau. Each appointee must be a resident of the fifth, sixth,
seventh, eighth, ninth, tenth, or eleventh largest township in the
county. These appointees must be residents of different townships.
(f) The lieutenant governor shall appoint one (1) member to the
bureau.
(g) One (1) of the appointees under subsection (d) and one (1) of
the appointees under subsection (e) must be members of the political
party that received the highest number of votes in the county in the
last preceding election for the office of secretary of state. One (1) of
the appointees under subsection (d) and one (1) of the appointees
under subsection (e) must be members of the political party that
received the second highest number of votes in the county in the
election for that office. No appointee under this section may hold an
elected or appointed political office while serving on the bureau.
(h) In making appointments under this section, the appointing
authority shall give sole consideration to individuals who are
knowledgeable about or employed as executives or managers in at
least one (1) of the following businesses in the county:
(1) Hotel.
(2) Motel.
(3) Restaurant.
(4) Travel.
(5) Transportation.
(6) Convention.
(7) Trade show.
(8) A riverboat licensed under IC 4-33.
(9) Banking.
(10) Real estate.
(11) Construction.
However, an individual employed by a riverboat may not be
appointed under this section unless the individual holds a Level 1
occupational license issued under IC 4-33-8. This subsection does
not apply to board members appointed before July 1, 2007, who are
eligible for reappointment after June 30, 2007.
(i) All terms of office of bureau members begin on July 1.
Members of the bureau serve terms of three (3) years. A member
whose term expires may be reappointed to serve another term. If a
vacancy occurs, the appointing authority shall appoint a qualified
person to serve for the remainder of the term. If an appointment is
not made before July 16 or a vacancy is not filled within thirty (30)
days, the member appointed by the lieutenant governor under
subsection (f) shall appoint a qualified person.
(j) A member of the bureau may be removed for cause by the
member's appointing authority.
(k) Members of the bureau may not receive a salary. However,
bureau members are entitled to reimbursement for necessary
expenses incurred in the performance of their respective duties.
(l) Each bureau member, before entering the member's duties,
shall take an oath of office in the usual form, to be endorsed upon the
member's certificate of appointment and promptly filed with the clerk
of the circuit court of the county.
(m) The bureau shall meet after July 1 each year for the purpose
of organization. The bureau shall elect a chairman from its members.
The bureau shall also elect from its members a vice chairman, a
secretary, and a treasurer. The members serving in those offices shall
perform the duties pertaining to the offices. The first officers chosen
shall serve until their successors are elected and qualified. A majority
of the bureau constitutes a quorum, and the concurrence of a majority
of those present is necessary to authorize any action.
(n) If the county and one (1) or more adjoining counties desire to
establish a joint bureau, the counties shall enter into an agreement
under IC 36-1-7.
(o) Notwithstanding any other law, any bureau member appointed
as of January 1, 2007, is eligible for reappointment. As added by Acts 1982, P.L.67, SEC.3. Amended by P.L.96-1983,
SEC.3; P.L.68-1996, SEC.2; P.L.176-2002, SEC.4; P.L.168-2005,
SEC.2; P.L.223-2007, SEC.7.
IC 6-9-2-4 Powers of bureau
Sec. 4. (a) The bureau may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
bureau considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the
accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals
for funding by corporations qualified under subdivision (6);
(6) after its approval of a proposal, transfer money from the
promotion fund or from the alternate revenue fund to any
Indiana nonprofit corporation to promote and encourage
conventions, trade shows, visitors, or special events in the
county;
(7) require financial or other reports from any corporation that
receives funds under this chapter;
(8) enter into leases under IC 36-1-10 for the construction,
acquisition, and equipping of a visitor center; and
(9) exercise the power of eminent domain to acquire property
to promote and encourage conventions, trade shows, special
events, recreation, and visitors within the county.
(b) All expenses of the bureau shall be paid from funds
established by the bureau. Before September 1 of each year, the
bureau shall prepare a budget for expenditures during the following
year, taking into consideration the recommendations made by a
corporation qualified under subsection (a)(6). A budget prepared
under this section must be submitted to the department of local
government finance and placed on file with the county auditor.
(c) All money in the bureau's funds shall be deposited, held,
secured, invested, and paid in accordance with statutes relating to the
handling of public funds. The handling and expenditure of money in
the bureau's funds are subject to audit and supervision by the state
board of accounts. As added by Acts 1982, P.L.67, SEC.4. Amended by P.L.46-1998,
SEC.1; P.L.168-2005, SEC.3; P.L.223-2007, SEC.8.
IC 6-9-2-4.3 Convention, tourism, and visitor promotion alternate revenue fund
Sec. 4.3. (a) The Lake County convention and visitor bureau shall
establish a convention, tourism, and visitor promotion alternate
revenue fund (referred to in this chapter as the "alternate revenue
fund"). The bureau may deposit in the alternate revenue fund all
money received by the bureau after June 30, 2005, that is not
required to be deposited in the promotion fund under section 2 of this
chapter, including appropriations, gifts, grants, membership dues,
and contributions from any public or private source.
(b) The bureau may, without appropriation by the county council,
expend money from the alternate revenue fund to promote and
encourage conventions, trade shows, visitors, special events, sporting
events, and exhibitions in the county. Money may be paid from the
alternate revenue fund by claim in the same manner as municipalities
may pay claims under IC 5-11-10-1.6.
(c) All money in the alternate revenue fund shall be deposited,
held, secured, invested, and paid in accordance with statutes relating
to the handling of public funds. The handling and expenditure of
money in the alternate revenue fund is subject to audit and
supervision by the state board of accounts.
(d) Money derived from the taxes imposed under IC 4-33-12 and
IC 4-33-13 may not be transferred to the alternate revenue fund. As added by P.L.168-2005, SEC.4.
IC 6-9-2-4.5 Visitor center funding; allocation from promotion fund and
alternate revenue fund
Sec. 4.5. The bureau may enter into an agreement under which
amounts deposited in, or to be deposited in, the promotion fund or
the alternate revenue fund, or both, are pledged to payment of
obligations, including leases entered into under IC 36-1-10, issued to
finance the construction, acquisition, and equipping of a visitor
center to promote and encourage conventions, trade shows, special
events, recreation, and visitors within the county.
As added by P.L.46-1998, SEC.2. Amended by P.L.168-2005, SEC.5.
IC 6-9-2-4.7 Issuance of bonds; negotiation and sale; leases
Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or
incur other obligations to:
(1) pay the costs incurred in the financing, construction,
acquisition, and equipping of a visitor center to promote and
encourage conventions, trade shows, special events, recreation,
and visitors within the county;
(2) reimburse itself or any nonprofit corporation for any money
advanced to pay those costs; or
(3) refund bonds issued or other obligations incurred under this
chapter.
(b) Bonds issued or obligations incurred under this section:
(1) are payable solely from the money provided in this chapter;
(2) may, in the discretion of the bureau, be sold at a negotiated
sale or under IC 5-1-11 and IC 5-3-1; and
(3) must be authorized by a resolution of the bureau.
(c) Leases entered into under this section:
(1) may be for a term not to exceed fifty (50) years;
(2) may provide for payments from revenues under this chapter,
any other revenues available to the bureau, or any combination
of these sources;
(3) may provide that payments by the bureau to the lessor are
required only to the extent and only for the time that the lessor
is able to provide the leased facilities in accordance with the
lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the county for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the bureau only after a public
hearing:
(1) for which notice has been given in accordance with
IC 5-3-1; and
(2) at which all interested parties are provided the opportunity
to be heard.
(e) After the public hearing, the bureau may approve the
execution of the lease only if the bureau finds that the services to be
provided throughout the life of the lease will serve the public
purposes for which the bureau was created and that the execution of
the lease is in the best interests of the residents of the county.
(f) Upon execution of a lease under this section, the bureau shall
publish notice of the execution of the lease in accordance with
IC 5-3-1.
(g) An action to contest the validity of bonds issued or leases
entered into under this section must be brought within thirty (30)
days after the adoption of a bond resolution or notice of the
execution and approval of the lease, as the case may be. As added by P.L.46-1998, SEC.3. IC 6-9-2-4.9 State covenant on bond payments
Sec. 4.9. With respect to:
(1) bonds, leases, or other obligations to which the bureau has
pledged revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the bureau and the purchasers
or owners of the bonds or other obligations described in this section
that this chapter will not be repealed or amended in any manner that
will adversely affect the collection of the tax imposed under this
chapter or the money deposited in the promotion fund or the alternate
revenue fund as long as the principal of or interest on any bonds, or
the lease rentals due under any lease, are unpaid. As added by P.L.46-1998, SEC.4. Amended by P.L.168-2005, SEC.6.
IC 6-9-2-5 Violations
Sec. 5. (a) A member of the convention and visitor bureau created
under section 3 of this chapter or the economic development
authority created under section 7 of this chapter who knowingly:
(1) approves the transfer of money to any person or corporation
not qualified under law for that transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
(b) A person who receives a transfer of money under this chapter
and knowingly uses that money for any purpose not permitted under
this chapter commits a Class D felony. As added by Acts 1982, P.L.67, SEC.5. Amended by P.L.96-1983,
SEC.4.
IC 6-9-2-5.5 Public purpose of visitor center
Sec. 5.5. The financing of the construction, acquisition, and
equipping of a visitor center to promote and encourage conventions,
trade shows, special events, recreation, and visitors within the county
serves a public purpose and is of benefit to the general welfare of the
county by encouraging investment, job creation and retention, and
economic growth and diversity. As added by P.L.46-1998, SEC.5.
IC 6-9-2-6
Repealed
(Repealed by P.L.108-1987, SEC.18.)
IC 6-9-2-7
Repealed
(Repealed by P.L.27-1992, SEC.31.)
IC 6-9-2-8
Repealed
(Repealed by P.L.27-1992, SEC.31.)
IC 6-9-2-9 Annual report regarding disposition of money collected; remedies
for failure to provide legislative body with sufficient information;
resolution
Sec. 9. (a) The legislative body of a county that imposes a tax
under section 1 of this chapter shall annually prepare a report
concerning the disbursement and use of the money collected under
this chapter during the preceding calendar year. The report shall be
prepared before March 15 each year and shall be made available to
the public.
(b) If in any year an entity receiving money under this chapter
fails to provide the county legislative body with sufficient
information, as reasonably requested by the county legislative body:
(1) for the county legislative body to comply with this section;
and
(2) before the date specified by the county legislative body;
the county legislative body may direct the county treasurer by
resolution to stop deposits and transfers under this chapter to the
entity. When an entity provides the information that is the subject of
the resolution, the county legislative body shall as soon as
practicable direct the county treasurer, by resolution, to resume
making deposits and transfers to the entity, including any deposits
and transfers that would otherwise have been made to the entity
during the time that deposits and transfers were stopped under this
subsection. A copy of a resolution adopted under this subsection
must be distributed to the county treasurer and the entity that is the
subject of the resolution within ten (10) business days after the
resolution is adopted. The county treasurer shall comply with a
resolution adopted under this subsection. As added by P.L.27-1992, SEC.8. Amended by P.L.102-1995, SEC.2;
P.L.223-2007, SEC.9.
IC 6-9-2-10 Insurance benefits for convention and visitors bureau employees
Sec. 10. Employees of the convention and visitor bureau created
by section 3 of this chapter may participate in the group health
insurance, disability insurance, and life insurance programs
established:
(1) by the county government of the county described in section
1 of this chapter; and
(2) for the employees of the convention and visitor bureau. As added by P.L.168-2005, SEC.7.
IC 6-9-2-11 Bureau treated as a political subdivision for certain purposes
Sec. 11. The bureau created under section 3 of this chapter is a
political subdivision for purposes of IC 34-13-3. As added by P.L.223-2007, SEC.10.
