IC 6-9-20
Chapter 20. Vanderburgh County Food and Beverage Tax
IC 6-9-20-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred seventy thousand (170,000) but less than one
hundred eighty thousand (180,000). As added by P.L.83-1985, SEC.1. Amended by P.L.12-1992, SEC.48;
P.L.170-2002, SEC.45.
IC 6-9-20-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.83-1985, SEC.1.
IC 6-9-20-3 Imposition of tax by ordinance
Sec. 3. (a) The fiscal body of the county may adopt an ordinance
to impose an excise tax, known as the county food and beverage tax,
on those transactions described in section 4 of this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), it
shall immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
county food and beverage tax applies to transactions that occur after
the last day of the month that succeeds the month in which the
ordinance was adopted.
(d) Except as provided in subsection (e), if the county fiscal body
determines that the tax under this chapter should be continued in
order to finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related parking
facilities, the tax continues until January 1 of the year following the
year in which the last of the bonds issued to finance improvements
to a county auditorium or auditorium renovation resulting in a new
convention center and related parking facilities, and the last of any
bonds issued to refund those bonds, have been completely paid or
defeased as to both principal and interest. An action to contest the
validity of the determination under this subsection must be instituted
not more than thirty (30) days after the determination.
(e) Notwithstanding subsection (d), if the county fiscal body
determines that the tax under this chapter should be continued to
finance the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena activities, the tax does
not terminate as specified in subsection (d) but continues until
January 1 of the year following the year in which the last of the
bonds issued to finance the acquisition, construction, and equipping
of the arena and other facilities that serve or support the arena
activities, and the last of any bonds issued to refund those bonds,
have been completely paid or defeased as to both principal and
interest. An action to contest the validity of the determination under
this subsection must be instituted not more than thirty (30) days after
the determination. As added by P.L.83-1985, SEC.1. Amended by P.L.28-1993, SEC.11;
P.L.99-1995, SEC.6; P.L.69-1996, SEC.1; P.L.176-2009, SEC.8.
IC 6-9-20-4 Taxable transactions; exemptions
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to any transaction in which
food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by
a retail merchant;
(2) in the county in which the tax is imposed; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include, but are
not limited to, transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a
retail merchant for sale as a single item (other than food that is
only cut, repackaged, or pasteurized by the seller, and eggs,
fish, meat, poultry, and foods containing these raw animal foods
requiring cooking by the consumer as recommended by the
federal Food and Drug Administration in chapter 3, subpart
3-401.11 of its Food Code so as to prevent food borne
illnesses); or
(4) food sold with eating utensils provided by a retail merchant,
including plates, knives, forks, spoons, glasses, cups, napkins,
or straws (for purposes of this subdivision, a plate does not
include a container or packaging used to transport the food).
(c) The county food and beverage tax does not apply to the
furnishing, preparing, or serving of any food or beverage in a
transaction that is exempt, or to the extent exempt, from the state
gross retail tax imposed by IC 6-2.5. As added by P.L.83-1985, SEC.1. Amended by P.L.257-2003,
SEC.34.
IC 6-9-20-5 Rate of tax
Sec. 5. The county food and beverage tax imposed on a food or
beverage transaction described in section 4 of this chapter equals one
percent (1%) of the gross retail income received by the merchant
from the transaction. For purposes of this chapter, the gross retail
income received by the retail merchant from such a transaction does
not include the amount of tax imposed on the transaction under
IC 6-2.5. As added by P.L.83-1985, SEC.1. IC 6-9-20-6 Procedures for imposition, payment, and collection; returns
Sec. 6. The tax that may be imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However,
the return to be filed for the payment of the taxes may be made on
separate returns or may be combined with the return filed for the
payment of the state gross retail tax, as prescribed by the department
of state revenue. As added by P.L.83-1985, SEC.1.
IC 6-9-20-7
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-20-7.5 Payment to county treasurer and Evansville controller
Sec. 7.5. If the county fiscal body has determined to continue the
tax to finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related parking
facilities or to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the amounts received from the taxes imposed under this chapter shall
be paid monthly by the treasurer of state to the county treasurer
under section 8.5 of this chapter or the fiscal officer of the largest
municipality in the county under section 9.5 of this chapter upon
warrants issued by the auditor of state. As added by P.L.99-1995, SEC.8. Amended by P.L.69-1996, SEC.2;
P.L.176-2009, SEC.9.
IC 6-9-20-8
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-20-8.5 Auditorium fund; deposits; use of fund
Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is
continued to finance improvements to the county auditorium or
auditorium renovation resulting in a new convention center and
related parking facilities, the county treasurer shall establish an
auditorium fund.
(b) Except as provided in sections 8.8 and 9.5 of this chapter, the
county treasurer shall deposit in this fund all amounts received under
this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund.
(d) Money in the fund shall be used by the county for the
financing, construction, renovation, improvement, and equipping of
a county auditorium or auditorium renovation resulting in a new
convention center and related parking facilities.
As added by P.L.99-1995, SEC.10. Amended by P.L.69-1996, SEC.3;
P.L.176-2009, SEC.10.
IC 6-9-20-8.7 Bonds, leases, or other obligations; validity
Sec. 8.7. (a) The county may issue bonds, enter into leases, or
incur other obligations to:
(1) pay any costs associated with the financing, construction,
renovation, improvement, and equipping of a county auditorium
or auditorium renovation resulting in a new convention center
and related parking facilities; or
(2) refund bonds issued or other obligations incurred under this
chapter so long as any bonds issued or other obligations
incurred to refund bonds or retire other obligations do not
extend the date that the previous bonds or other obligations will
be completely paid as to principal and interest.
(b) Bonds issued or other obligations incurred under this section:
(1) are payable solely from money provided in this chapter;
(2) must be issued in the manner prescribed by IC 36-2-6-18
through IC 36-2-6-20 before January 1, 2002;
(3) may not have a term that is longer than twenty-five (25)
years after the date construction, renovation, or improvements
on the county auditorium or auditorium renovation resulting in
a new convention center and related parking facilities are
completed; and
(4) may, in the discretion of the county, be sold at a negotiated
sale at a price to be determined by the county or in accordance
with IC 5-1-11 and IC 5-3-1.
(c) Leases entered into under this section:
(1) may be for a term not to exceed twenty-five (25) years;
(2) may provide for payments from revenues under this chapter,
any other revenues available to the county, or any combination
of these sources;
(3) may provide that payments by the county 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 county executive only after
a public hearing at which all interested parties are provided the
opportunity to be heard. After the public hearing, the executive may
approve the execution of the lease on behalf of the county only if the
executive finds that the service to be provided throughout the life of
the lease will serve the public purpose of the county and is in the best
interests of its residents. A lease approved by the executive must also
be approved by an ordinance of the county fiscal body.
(e) An action to contest the validity of bonds issued or leases
entered into under this section must be brought not later than thirty
(30) days after the adoption of a bond ordinance or commissioners'
action approving the execution of the lease. As added by P.L.99-1995, SEC.11. Amended by P.L.85-1995,
SEC.37; P.L.69-1996, SEC.4.
IC 6-9-20-8.8 Arena fund; deposits; use of excess revenue for arena fund
Sec. 8.8. (a) If the tax imposed under section 3 of this chapter is
continued to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the county treasurer shall determine whether there is any food and
beverage tax revenue under this chapter that is not required to be
deposited and held to:
(1) pay any debt service on bonds issued or rentals on leases
entered into by January 1, 2009, for which a pledge of revenues
of the food and beverage tax has been made by the county as set
forth in section 8.7 of this chapter; or
(2) provide for a debt service reserve related to the bonds or
leases described in subdivision (1).
(b) Before the twentieth day of each month, the county treasurer
shall determine whether there is excess food and beverage tax
revenue under subsection (a) and by the last day of that month
transfer the excess food and beverage tax revenue to the fiscal officer
of the most populated municipality in the county. The municipal
fiscal officer shall deposit the excess food and beverage tax revenue
in a municipal arena fund. Any money earned from the investment of
money in the municipal arena fund becomes a part of the municipal
arena fund. Money in the municipal arena fund shall be used by the
most populated municipality in the county for financing the
acquisition, construction, and equipping of an arena and other
facilities that serve or support the arena activities. This money shall
be retained in the municipal arena fund until applied or transferred
to another fund pledged to the payment of debt service on bonds, rent
on leases, or other obligations incurred to finance the facilities. As added by P.L.176-2009, SEC.11.
IC 6-9-20-8.9 Arena fund; deposits; use of fund for arena financing
Sec. 8.9. (a) If the tax imposed under section 3 of this chapter is
continued to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the most populated municipality in the county may issue bonds, enter
into leases, or incur other obligations to:
(1) pay any costs associated with the financing, acquisition,
construction, and equipping of the arena and other facilities that
serve or support the arena activities; or
(2) refund bonds issued or other obligations incurred under this
chapter so long as any bonds issued or other obligations
incurred to refund bonds or retire other obligations do not
extend the date when the previous bonds or other obligations
will be completely paid as to principal and interest.
(b) Bonds issued or other obligations incurred under this section:
(1) are payable from money provided in this chapter, any other
revenues available to the municipality, or any combination of
these sources;
(2) must be issued in the manner prescribed by IC 36-4-6-19
through IC 36-4-6-20;
(3) may not have a term ending more than thirty (30) years after
the first February 1 following the date on which construction of
the arena and other facilities that serve or support the arena
activities is estimated to be completed;
(4) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality reasonably
expects to pay the debt service from funds other than property
taxes that are exempt from the levy limitations of IC 6-1.1-18.5
(even if the municipality has pledged to levy property taxes to
pay the debt service if those other funds are insufficient); and
(5) may, in the discretion of the municipality, be sold at a
negotiated sale at a price to be determined by the municipality
or in accordance with IC 5-1-11 and IC 5-3-1.
(c) Leases entered into under this section:
(1) may be for a term ending not later than thirty (30) years
after the first February 1 following the date on which
construction of the arena and other facilities that serve or
support the arena activities is estimated to be completed;
(2) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality reasonably
expects to pay the lease rentals from funds other than property
taxes that are exempt from the levy limitations of IC 6-1.1-18.5
(even if the municipality has pledged to levy property taxes to
pay the lease rentals if those other funds are insufficient);
(3) may provide for payments from revenues under this chapter,
any other revenues available to the municipality, or any
combination of these sources;
(4) may provide that payments by the municipality 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;
(5) must be based upon the value of the facilities leased; and
(6) may not create a debt of the municipality for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the municipal executive after
a public hearing of the municipal fiscal body at which all interested
parties are provided the opportunity to be heard. After the public
hearing, the municipal executive may approve the execution of the
lease on behalf of the municipality only if:
(1) the municipal executive finds that the service to be provided
throughout the life of the lease will serve the public purpose of
the municipality and is in the best interests of its residents; and
(2) the lease is approved by an ordinance of the municipal fiscal
body.
(e) An action to contest the validity of bonds issued or leases
entered into under this section must be brought not later than thirty
(30) days after the adoption of a bond ordinance or the municipal
executive's action approving the execution of the lease.
(f) Notwithstanding the provisions of this chapter or any other
law, instead of issuing bonds, entering into leases, or incurring
obligations in whole or in part under this chapter, the most populated
municipality in the county may cause bonds to be issued, leases to be
entered into, or obligations to be incurred under this subsection to
finance the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena. The bonds, leases, or
obligations:
(1) must be issued, entered into, or incurred by any special
taxing district, agency, department, or instrumentality of or in
the municipality, under any other law by which bonds may be
issued, leases may be entered into, or obligations incurred;
(2) must be payable from money provided under this chapter,
from any other revenues available to the municipality or any
special taxing district, agency, department, or instrumentality of
or in the municipality, or any combination of these sources;
(3) must have a term ending not later than thirty (30) years after
the first February 1 following the date on which construction of
the arena and other facilities that serve or support the arena
activities is estimated to be completed; and
(4) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality, special taxing
district, agency, department, or instrumentality of or in the
municipality reasonably expects to pay the debt service or lease
rentals from funds other than property taxes that are exempt
from the levy limitations of IC 6-1.1-18.5 (even if the
municipality or any special taxing district, agency, department,
or instrumentality of or in the municipality has pledged to levy
property taxes to pay the debt service or lease rentals if those
other funds are insufficient). As added by P.L.176-2009, SEC.12.
IC 6-9-20-9 Bonds, leases, or other obligations; covenants of general assembly
Sec. 9. With respect to bonds, leases, or other obligations for
which a pledge of revenues of the food and beverage tax imposed
under this chapter has been made by the county as set forth in section
8.7 or 8.9 of this chapter, and bonds issued by a lessor that are
payable from lease rentals, the general assembly covenants with the
county, the most populated municipality in the county, and the
purchasers or owners of the bonds or other obligations described in
this subdivision that this chapter will not be repealed or amended in
any manner that will adversely affect the imposition or collection of
the food and beverage tax imposed by this chapter as long as the
principal of any bonds, the interest on any bonds, or the lease rentals
due under any lease are unpaid. As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.12;
P.L.176-2009, SEC.13.
IC 6-9-20-9.5 Arena fund; deposits; use of fund for arena financing
Sec. 9.5. If:
(1) the county treasurer has certified to the treasurer of state
that:
(A) the last of the bonds issued to finance the improvements
to a county auditorium or auditorium renovation resulting in
a new convention center and related parking facilities; and
(B) the last of any bonds issued to refund the bonds referred
to in clause (A);
have been completely paid or defeased as to both principal and
interest; and
(2) the county fiscal body has made a determination to continue
the tax to finance the acquisition, construction, and equipping
of an arena and other facilities that serve or support the arena
activities;
the amounts received from the taxes imposed under this chapter shall
be paid monthly by the treasurer of state to the fiscal officer of the
most populated municipality in the county upon warrants issued by
the auditor of state. The fiscal officer shall deposit any amounts
received under this section in the municipal arena fund. As added by P.L.176-2009, SEC.14.
IC 6-9-20-10
Repealed
(Repealed by P.L.99-1995, SEC.14.)
IC 6-9-20-11 County auditorium or auditorium renovation; financing and
purpose
Sec. 11. The financing of:
(1) improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related
parking facilities; and
(2) the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena activities;
serves a public purpose and is of benefit to the general welfare of the
county by enhancing cultural activities and improving the quality of
life in the county and encouraging investment, economic growth, and
diversity. As added by P.L.99-1995, SEC.13. Amended by P.L.69-1996, SEC.5;
P.L.176-2009, SEC.15.
IC 6-9-20
Chapter 20. Vanderburgh County Food and Beverage Tax
IC 6-9-20-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred seventy thousand (170,000) but less than one
hundred eighty thousand (180,000). As added by P.L.83-1985, SEC.1. Amended by P.L.12-1992, SEC.48;
P.L.170-2002, SEC.45.
IC 6-9-20-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.83-1985, SEC.1.
IC 6-9-20-3 Imposition of tax by ordinance
Sec. 3. (a) The fiscal body of the county may adopt an ordinance
to impose an excise tax, known as the county food and beverage tax,
on those transactions described in section 4 of this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), it
shall immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
county food and beverage tax applies to transactions that occur after
the last day of the month that succeeds the month in which the
ordinance was adopted.
(d) Except as provided in subsection (e), if the county fiscal body
determines that the tax under this chapter should be continued in
order to finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related parking
facilities, the tax continues until January 1 of the year following the
year in which the last of the bonds issued to finance improvements
to a county auditorium or auditorium renovation resulting in a new
convention center and related parking facilities, and the last of any
bonds issued to refund those bonds, have been completely paid or
defeased as to both principal and interest. An action to contest the
validity of the determination under this subsection must be instituted
not more than thirty (30) days after the determination.
(e) Notwithstanding subsection (d), if the county fiscal body
determines that the tax under this chapter should be continued to
finance the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena activities, the tax does
not terminate as specified in subsection (d) but continues until
January 1 of the year following the year in which the last of the
bonds issued to finance the acquisition, construction, and equipping
of the arena and other facilities that serve or support the arena
activities, and the last of any bonds issued to refund those bonds,
have been completely paid or defeased as to both principal and
interest. An action to contest the validity of the determination under
this subsection must be instituted not more than thirty (30) days after
the determination. As added by P.L.83-1985, SEC.1. Amended by P.L.28-1993, SEC.11;
P.L.99-1995, SEC.6; P.L.69-1996, SEC.1; P.L.176-2009, SEC.8.
IC 6-9-20-4 Taxable transactions; exemptions
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to any transaction in which
food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by
a retail merchant;
(2) in the county in which the tax is imposed; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include, but are
not limited to, transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a
retail merchant for sale as a single item (other than food that is
only cut, repackaged, or pasteurized by the seller, and eggs,
fish, meat, poultry, and foods containing these raw animal foods
requiring cooking by the consumer as recommended by the
federal Food and Drug Administration in chapter 3, subpart
3-401.11 of its Food Code so as to prevent food borne
illnesses); or
(4) food sold with eating utensils provided by a retail merchant,
including plates, knives, forks, spoons, glasses, cups, napkins,
or straws (for purposes of this subdivision, a plate does not
include a container or packaging used to transport the food).
(c) The county food and beverage tax does not apply to the
furnishing, preparing, or serving of any food or beverage in a
transaction that is exempt, or to the extent exempt, from the state
gross retail tax imposed by IC 6-2.5. As added by P.L.83-1985, SEC.1. Amended by P.L.257-2003,
SEC.34.
IC 6-9-20-5 Rate of tax
Sec. 5. The county food and beverage tax imposed on a food or
beverage transaction described in section 4 of this chapter equals one
percent (1%) of the gross retail income received by the merchant
from the transaction. For purposes of this chapter, the gross retail
income received by the retail merchant from such a transaction does
not include the amount of tax imposed on the transaction under
IC 6-2.5. As added by P.L.83-1985, SEC.1. IC 6-9-20-6 Procedures for imposition, payment, and collection; returns
Sec. 6. The tax that may be imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However,
the return to be filed for the payment of the taxes may be made on
separate returns or may be combined with the return filed for the
payment of the state gross retail tax, as prescribed by the department
of state revenue. As added by P.L.83-1985, SEC.1.
IC 6-9-20-7
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-20-7.5 Payment to county treasurer and Evansville controller
Sec. 7.5. If the county fiscal body has determined to continue the
tax to finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related parking
facilities or to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the amounts received from the taxes imposed under this chapter shall
be paid monthly by the treasurer of state to the county treasurer
under section 8.5 of this chapter or the fiscal officer of the largest
municipality in the county under section 9.5 of this chapter upon
warrants issued by the auditor of state. As added by P.L.99-1995, SEC.8. Amended by P.L.69-1996, SEC.2;
P.L.176-2009, SEC.9.
IC 6-9-20-8
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-20-8.5 Auditorium fund; deposits; use of fund
Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is
continued to finance improvements to the county auditorium or
auditorium renovation resulting in a new convention center and
related parking facilities, the county treasurer shall establish an
auditorium fund.
(b) Except as provided in sections 8.8 and 9.5 of this chapter, the
county treasurer shall deposit in this fund all amounts received under
this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund.
(d) Money in the fund shall be used by the county for the
financing, construction, renovation, improvement, and equipping of
a county auditorium or auditorium renovation resulting in a new
convention center and related parking facilities.
As added by P.L.99-1995, SEC.10. Amended by P.L.69-1996, SEC.3;
P.L.176-2009, SEC.10.
IC 6-9-20-8.7 Bonds, leases, or other obligations; validity
Sec. 8.7. (a) The county may issue bonds, enter into leases, or
incur other obligations to:
(1) pay any costs associated with the financing, construction,
renovation, improvement, and equipping of a county auditorium
or auditorium renovation resulting in a new convention center
and related parking facilities; or
(2) refund bonds issued or other obligations incurred under this
chapter so long as any bonds issued or other obligations
incurred to refund bonds or retire other obligations do not
extend the date that the previous bonds or other obligations will
be completely paid as to principal and interest.
(b) Bonds issued or other obligations incurred under this section:
(1) are payable solely from money provided in this chapter;
(2) must be issued in the manner prescribed by IC 36-2-6-18
through IC 36-2-6-20 before January 1, 2002;
(3) may not have a term that is longer than twenty-five (25)
years after the date construction, renovation, or improvements
on the county auditorium or auditorium renovation resulting in
a new convention center and related parking facilities are
completed; and
(4) may, in the discretion of the county, be sold at a negotiated
sale at a price to be determined by the county or in accordance
with IC 5-1-11 and IC 5-3-1.
(c) Leases entered into under this section:
(1) may be for a term not to exceed twenty-five (25) years;
(2) may provide for payments from revenues under this chapter,
any other revenues available to the county, or any combination
of these sources;
(3) may provide that payments by the county 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 county executive only after
a public hearing at which all interested parties are provided the
opportunity to be heard. After the public hearing, the executive may
approve the execution of the lease on behalf of the county only if the
executive finds that the service to be provided throughout the life of
the lease will serve the public purpose of the county and is in the best
interests of its residents. A lease approved by the executive must also
be approved by an ordinance of the county fiscal body.
(e) An action to contest the validity of bonds issued or leases
entered into under this section must be brought not later than thirty
(30) days after the adoption of a bond ordinance or commissioners'
action approving the execution of the lease. As added by P.L.99-1995, SEC.11. Amended by P.L.85-1995,
SEC.37; P.L.69-1996, SEC.4.
IC 6-9-20-8.8 Arena fund; deposits; use of excess revenue for arena fund
Sec. 8.8. (a) If the tax imposed under section 3 of this chapter is
continued to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the county treasurer shall determine whether there is any food and
beverage tax revenue under this chapter that is not required to be
deposited and held to:
(1) pay any debt service on bonds issued or rentals on leases
entered into by January 1, 2009, for which a pledge of revenues
of the food and beverage tax has been made by the county as set
forth in section 8.7 of this chapter; or
(2) provide for a debt service reserve related to the bonds or
leases described in subdivision (1).
(b) Before the twentieth day of each month, the county treasurer
shall determine whether there is excess food and beverage tax
revenue under subsection (a) and by the last day of that month
transfer the excess food and beverage tax revenue to the fiscal officer
of the most populated municipality in the county. The municipal
fiscal officer shall deposit the excess food and beverage tax revenue
in a municipal arena fund. Any money earned from the investment of
money in the municipal arena fund becomes a part of the municipal
arena fund. Money in the municipal arena fund shall be used by the
most populated municipality in the county for financing the
acquisition, construction, and equipping of an arena and other
facilities that serve or support the arena activities. This money shall
be retained in the municipal arena fund until applied or transferred
to another fund pledged to the payment of debt service on bonds, rent
on leases, or other obligations incurred to finance the facilities. As added by P.L.176-2009, SEC.11.
IC 6-9-20-8.9 Arena fund; deposits; use of fund for arena financing
Sec. 8.9. (a) If the tax imposed under section 3 of this chapter is
continued to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the most populated municipality in the county may issue bonds, enter
into leases, or incur other obligations to:
(1) pay any costs associated with the financing, acquisition,
construction, and equipping of the arena and other facilities that
serve or support the arena activities; or
(2) refund bonds issued or other obligations incurred under this
chapter so long as any bonds issued or other obligations
incurred to refund bonds or retire other obligations do not
extend the date when the previous bonds or other obligations
will be completely paid as to principal and interest.
(b) Bonds issued or other obligations incurred under this section:
(1) are payable from money provided in this chapter, any other
revenues available to the municipality, or any combination of
these sources;
(2) must be issued in the manner prescribed by IC 36-4-6-19
through IC 36-4-6-20;
(3) may not have a term ending more than thirty (30) years after
the first February 1 following the date on which construction of
the arena and other facilities that serve or support the arena
activities is estimated to be completed;
(4) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality reasonably
expects to pay the debt service from funds other than property
taxes that are exempt from the levy limitations of IC 6-1.1-18.5
(even if the municipality has pledged to levy property taxes to
pay the debt service if those other funds are insufficient); and
(5) may, in the discretion of the municipality, be sold at a
negotiated sale at a price to be determined by the municipality
or in accordance with IC 5-1-11 and IC 5-3-1.
(c) Leases entered into under this section:
(1) may be for a term ending not later than thirty (30) years
after the first February 1 following the date on which
construction of the arena and other facilities that serve or
support the arena activities is estimated to be completed;
(2) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality reasonably
expects to pay the lease rentals from funds other than property
taxes that are exempt from the levy limitations of IC 6-1.1-18.5
(even if the municipality has pledged to levy property taxes to
pay the lease rentals if those other funds are insufficient);
(3) may provide for payments from revenues under this chapter,
any other revenues available to the municipality, or any
combination of these sources;
(4) may provide that payments by the municipality 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;
(5) must be based upon the value of the facilities leased; and
(6) may not create a debt of the municipality for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the municipal executive after
a public hearing of the municipal fiscal body at which all interested
parties are provided the opportunity to be heard. After the public
hearing, the municipal executive may approve the execution of the
lease on behalf of the municipality only if:
(1) the municipal executive finds that the service to be provided
throughout the life of the lease will serve the public purpose of
the municipality and is in the best interests of its residents; and
(2) the lease is approved by an ordinance of the municipal fiscal
body.
(e) An action to contest the validity of bonds issued or leases
entered into under this section must be brought not later than thirty
(30) days after the adoption of a bond ordinance or the municipal
executive's action approving the execution of the lease.
(f) Notwithstanding the provisions of this chapter or any other
law, instead of issuing bonds, entering into leases, or incurring
obligations in whole or in part under this chapter, the most populated
municipality in the county may cause bonds to be issued, leases to be
entered into, or obligations to be incurred under this subsection to
finance the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena. The bonds, leases, or
obligations:
(1) must be issued, entered into, or incurred by any special
taxing district, agency, department, or instrumentality of or in
the municipality, under any other law by which bonds may be
issued, leases may be entered into, or obligations incurred;
(2) must be payable from money provided under this chapter,
from any other revenues available to the municipality or any
special taxing district, agency, department, or instrumentality of
or in the municipality, or any combination of these sources;
(3) must have a term ending not later than thirty (30) years after
the first February 1 following the date on which construction of
the arena and other facilities that serve or support the arena
activities is estimated to be completed; and
(4) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality, special taxing
district, agency, department, or instrumentality of or in the
municipality reasonably expects to pay the debt service or lease
rentals from funds other than property taxes that are exempt
from the levy limitations of IC 6-1.1-18.5 (even if the
municipality or any special taxing district, agency, department,
or instrumentality of or in the municipality has pledged to levy
property taxes to pay the debt service or lease rentals if those
other funds are insufficient). As added by P.L.176-2009, SEC.12.
IC 6-9-20-9 Bonds, leases, or other obligations; covenants of general assembly
Sec. 9. With respect to bonds, leases, or other obligations for
which a pledge of revenues of the food and beverage tax imposed
under this chapter has been made by the county as set forth in section
8.7 or 8.9 of this chapter, and bonds issued by a lessor that are
payable from lease rentals, the general assembly covenants with the
county, the most populated municipality in the county, and the
purchasers or owners of the bonds or other obligations described in
this subdivision that this chapter will not be repealed or amended in
any manner that will adversely affect the imposition or collection of
the food and beverage tax imposed by this chapter as long as the
principal of any bonds, the interest on any bonds, or the lease rentals
due under any lease are unpaid. As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.12;
P.L.176-2009, SEC.13.
IC 6-9-20-9.5 Arena fund; deposits; use of fund for arena financing
Sec. 9.5. If:
(1) the county treasurer has certified to the treasurer of state
that:
(A) the last of the bonds issued to finance the improvements
to a county auditorium or auditorium renovation resulting in
a new convention center and related parking facilities; and
(B) the last of any bonds issued to refund the bonds referred
to in clause (A);
have been completely paid or defeased as to both principal and
interest; and
(2) the county fiscal body has made a determination to continue
the tax to finance the acquisition, construction, and equipping
of an arena and other facilities that serve or support the arena
activities;
the amounts received from the taxes imposed under this chapter shall
be paid monthly by the treasurer of state to the fiscal officer of the
most populated municipality in the county upon warrants issued by
the auditor of state. The fiscal officer shall deposit any amounts
received under this section in the municipal arena fund. As added by P.L.176-2009, SEC.14.
IC 6-9-20-10
Repealed
(Repealed by P.L.99-1995, SEC.14.)
IC 6-9-20-11 County auditorium or auditorium renovation; financing and
purpose
Sec. 11. The financing of:
(1) improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related
parking facilities; and
(2) the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena activities;
serves a public purpose and is of benefit to the general welfare of the
county by enhancing cultural activities and improving the quality of
life in the county and encouraging investment, economic growth, and
diversity. As added by P.L.99-1995, SEC.13. Amended by P.L.69-1996, SEC.5;
P.L.176-2009, SEC.15.
IC 6-9-20
Chapter 20. Vanderburgh County Food and Beverage Tax
IC 6-9-20-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred seventy thousand (170,000) but less than one
hundred eighty thousand (180,000). As added by P.L.83-1985, SEC.1. Amended by P.L.12-1992, SEC.48;
P.L.170-2002, SEC.45.
IC 6-9-20-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.83-1985, SEC.1.
IC 6-9-20-3 Imposition of tax by ordinance
Sec. 3. (a) The fiscal body of the county may adopt an ordinance
to impose an excise tax, known as the county food and beverage tax,
on those transactions described in section 4 of this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), it
shall immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
county food and beverage tax applies to transactions that occur after
the last day of the month that succeeds the month in which the
ordinance was adopted.
(d) Except as provided in subsection (e), if the county fiscal body
determines that the tax under this chapter should be continued in
order to finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related parking
facilities, the tax continues until January 1 of the year following the
year in which the last of the bonds issued to finance improvements
to a county auditorium or auditorium renovation resulting in a new
convention center and related parking facilities, and the last of any
bonds issued to refund those bonds, have been completely paid or
defeased as to both principal and interest. An action to contest the
validity of the determination under this subsection must be instituted
not more than thirty (30) days after the determination.
(e) Notwithstanding subsection (d), if the county fiscal body
determines that the tax under this chapter should be continued to
finance the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena activities, the tax does
not terminate as specified in subsection (d) but continues until
January 1 of the year following the year in which the last of the
bonds issued to finance the acquisition, construction, and equipping
of the arena and other facilities that serve or support the arena
activities, and the last of any bonds issued to refund those bonds,
have been completely paid or defeased as to both principal and
interest. An action to contest the validity of the determination under
this subsection must be instituted not more than thirty (30) days after
the determination. As added by P.L.83-1985, SEC.1. Amended by P.L.28-1993, SEC.11;
P.L.99-1995, SEC.6; P.L.69-1996, SEC.1; P.L.176-2009, SEC.8.
IC 6-9-20-4 Taxable transactions; exemptions
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to any transaction in which
food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by
a retail merchant;
(2) in the county in which the tax is imposed; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include, but are
not limited to, transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a
retail merchant for sale as a single item (other than food that is
only cut, repackaged, or pasteurized by the seller, and eggs,
fish, meat, poultry, and foods containing these raw animal foods
requiring cooking by the consumer as recommended by the
federal Food and Drug Administration in chapter 3, subpart
3-401.11 of its Food Code so as to prevent food borne
illnesses); or
(4) food sold with eating utensils provided by a retail merchant,
including plates, knives, forks, spoons, glasses, cups, napkins,
or straws (for purposes of this subdivision, a plate does not
include a container or packaging used to transport the food).
(c) The county food and beverage tax does not apply to the
furnishing, preparing, or serving of any food or beverage in a
transaction that is exempt, or to the extent exempt, from the state
gross retail tax imposed by IC 6-2.5. As added by P.L.83-1985, SEC.1. Amended by P.L.257-2003,
SEC.34.
IC 6-9-20-5 Rate of tax
Sec. 5. The county food and beverage tax imposed on a food or
beverage transaction described in section 4 of this chapter equals one
percent (1%) of the gross retail income received by the merchant
from the transaction. For purposes of this chapter, the gross retail
income received by the retail merchant from such a transaction does
not include the amount of tax imposed on the transaction under
IC 6-2.5. As added by P.L.83-1985, SEC.1. IC 6-9-20-6 Procedures for imposition, payment, and collection; returns
Sec. 6. The tax that may be imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However,
the return to be filed for the payment of the taxes may be made on
separate returns or may be combined with the return filed for the
payment of the state gross retail tax, as prescribed by the department
of state revenue. As added by P.L.83-1985, SEC.1.
IC 6-9-20-7
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-20-7.5 Payment to county treasurer and Evansville controller
Sec. 7.5. If the county fiscal body has determined to continue the
tax to finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related parking
facilities or to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the amounts received from the taxes imposed under this chapter shall
be paid monthly by the treasurer of state to the county treasurer
under section 8.5 of this chapter or the fiscal officer of the largest
municipality in the county under section 9.5 of this chapter upon
warrants issued by the auditor of state. As added by P.L.99-1995, SEC.8. Amended by P.L.69-1996, SEC.2;
P.L.176-2009, SEC.9.
IC 6-9-20-8
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-20-8.5 Auditorium fund; deposits; use of fund
Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is
continued to finance improvements to the county auditorium or
auditorium renovation resulting in a new convention center and
related parking facilities, the county treasurer shall establish an
auditorium fund.
(b) Except as provided in sections 8.8 and 9.5 of this chapter, the
county treasurer shall deposit in this fund all amounts received under
this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund.
(d) Money in the fund shall be used by the county for the
financing, construction, renovation, improvement, and equipping of
a county auditorium or auditorium renovation resulting in a new
convention center and related parking facilities.
As added by P.L.99-1995, SEC.10. Amended by P.L.69-1996, SEC.3;
P.L.176-2009, SEC.10.
IC 6-9-20-8.7 Bonds, leases, or other obligations; validity
Sec. 8.7. (a) The county may issue bonds, enter into leases, or
incur other obligations to:
(1) pay any costs associated with the financing, construction,
renovation, improvement, and equipping of a county auditorium
or auditorium renovation resulting in a new convention center
and related parking facilities; or
(2) refund bonds issued or other obligations incurred under this
chapter so long as any bonds issued or other obligations
incurred to refund bonds or retire other obligations do not
extend the date that the previous bonds or other obligations will
be completely paid as to principal and interest.
(b) Bonds issued or other obligations incurred under this section:
(1) are payable solely from money provided in this chapter;
(2) must be issued in the manner prescribed by IC 36-2-6-18
through IC 36-2-6-20 before January 1, 2002;
(3) may not have a term that is longer than twenty-five (25)
years after the date construction, renovation, or improvements
on the county auditorium or auditorium renovation resulting in
a new convention center and related parking facilities are
completed; and
(4) may, in the discretion of the county, be sold at a negotiated
sale at a price to be determined by the county or in accordance
with IC 5-1-11 and IC 5-3-1.
(c) Leases entered into under this section:
(1) may be for a term not to exceed twenty-five (25) years;
(2) may provide for payments from revenues under this chapter,
any other revenues available to the county, or any combination
of these sources;
(3) may provide that payments by the county 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 county executive only after
a public hearing at which all interested parties are provided the
opportunity to be heard. After the public hearing, the executive may
approve the execution of the lease on behalf of the county only if the
executive finds that the service to be provided throughout the life of
the lease will serve the public purpose of the county and is in the best
interests of its residents. A lease approved by the executive must also
be approved by an ordinance of the county fiscal body.
(e) An action to contest the validity of bonds issued or leases
entered into under this section must be brought not later than thirty
(30) days after the adoption of a bond ordinance or commissioners'
action approving the execution of the lease. As added by P.L.99-1995, SEC.11. Amended by P.L.85-1995,
SEC.37; P.L.69-1996, SEC.4.
IC 6-9-20-8.8 Arena fund; deposits; use of excess revenue for arena fund
Sec. 8.8. (a) If the tax imposed under section 3 of this chapter is
continued to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the county treasurer shall determine whether there is any food and
beverage tax revenue under this chapter that is not required to be
deposited and held to:
(1) pay any debt service on bonds issued or rentals on leases
entered into by January 1, 2009, for which a pledge of revenues
of the food and beverage tax has been made by the county as set
forth in section 8.7 of this chapter; or
(2) provide for a debt service reserve related to the bonds or
leases described in subdivision (1).
(b) Before the twentieth day of each month, the county treasurer
shall determine whether there is excess food and beverage tax
revenue under subsection (a) and by the last day of that month
transfer the excess food and beverage tax revenue to the fiscal officer
of the most populated municipality in the county. The municipal
fiscal officer shall deposit the excess food and beverage tax revenue
in a municipal arena fund. Any money earned from the investment of
money in the municipal arena fund becomes a part of the municipal
arena fund. Money in the municipal arena fund shall be used by the
most populated municipality in the county for financing the
acquisition, construction, and equipping of an arena and other
facilities that serve or support the arena activities. This money shall
be retained in the municipal arena fund until applied or transferred
to another fund pledged to the payment of debt service on bonds, rent
on leases, or other obligations incurred to finance the facilities. As added by P.L.176-2009, SEC.11.
IC 6-9-20-8.9 Arena fund; deposits; use of fund for arena financing
Sec. 8.9. (a) If the tax imposed under section 3 of this chapter is
continued to finance the acquisition, construction, and equipping of
an arena and other facilities that serve or support the arena activities,
the most populated municipality in the county may issue bonds, enter
into leases, or incur other obligations to:
(1) pay any costs associated with the financing, acquisition,
construction, and equipping of the arena and other facilities that
serve or support the arena activities; or
(2) refund bonds issued or other obligations incurred under this
chapter so long as any bonds issued or other obligations
incurred to refund bonds or retire other obligations do not
extend the date when the previous bonds or other obligations
will be completely paid as to principal and interest.
(b) Bonds issued or other obligations incurred under this section:
(1) are payable from money provided in this chapter, any other
revenues available to the municipality, or any combination of
these sources;
(2) must be issued in the manner prescribed by IC 36-4-6-19
through IC 36-4-6-20;
(3) may not have a term ending more than thirty (30) years after
the first February 1 following the date on which construction of
the arena and other facilities that serve or support the arena
activities is estimated to be completed;
(4) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality reasonably
expects to pay the debt service from funds other than property
taxes that are exempt from the levy limitations of IC 6-1.1-18.5
(even if the municipality has pledged to levy property taxes to
pay the debt service if those other funds are insufficient); and
(5) may, in the discretion of the municipality, be sold at a
negotiated sale at a price to be determined by the municipality
or in accordance with IC 5-1-11 and IC 5-3-1.
(c) Leases entered into under this section:
(1) may be for a term ending not later than thirty (30) years
after the first February 1 following the date on which
construction of the arena and other facilities that serve or
support the arena activities is estimated to be completed;
(2) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality reasonably
expects to pay the lease rentals from funds other than property
taxes that are exempt from the levy limitations of IC 6-1.1-18.5
(even if the municipality has pledged to levy property taxes to
pay the lease rentals if those other funds are insufficient);
(3) may provide for payments from revenues under this chapter,
any other revenues available to the municipality, or any
combination of these sources;
(4) may provide that payments by the municipality 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;
(5) must be based upon the value of the facilities leased; and
(6) may not create a debt of the municipality for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the municipal executive after
a public hearing of the municipal fiscal body at which all interested
parties are provided the opportunity to be heard. After the public
hearing, the municipal executive may approve the execution of the
lease on behalf of the municipality only if:
(1) the municipal executive finds that the service to be provided
throughout the life of the lease will serve the public purpose of
the municipality and is in the best interests of its residents; and
(2) the lease is approved by an ordinance of the municipal fiscal
body.
(e) An action to contest the validity of bonds issued or leases
entered into under this section must be brought not later than thirty
(30) days after the adoption of a bond ordinance or the municipal
executive's action approving the execution of the lease.
(f) Notwithstanding the provisions of this chapter or any other
law, instead of issuing bonds, entering into leases, or incurring
obligations in whole or in part under this chapter, the most populated
municipality in the county may cause bonds to be issued, leases to be
entered into, or obligations to be incurred under this subsection to
finance the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena. The bonds, leases, or
obligations:
(1) must be issued, entered into, or incurred by any special
taxing district, agency, department, or instrumentality of or in
the municipality, under any other law by which bonds may be
issued, leases may be entered into, or obligations incurred;
(2) must be payable from money provided under this chapter,
from any other revenues available to the municipality or any
special taxing district, agency, department, or instrumentality of
or in the municipality, or any combination of these sources;
(3) must have a term ending not later than thirty (30) years after
the first February 1 following the date on which construction of
the arena and other facilities that serve or support the arena
activities is estimated to be completed; and
(4) may be payable at any regular designated intervals and may
be paid in unequal amounts if the municipality, special taxing
district, agency, department, or instrumentality of or in the
municipality reasonably expects to pay the debt service or lease
rentals from funds other than property taxes that are exempt
from the levy limitations of IC 6-1.1-18.5 (even if the
municipality or any special taxing district, agency, department,
or instrumentality of or in the municipality has pledged to levy
property taxes to pay the debt service or lease rentals if those
other funds are insufficient). As added by P.L.176-2009, SEC.12.
IC 6-9-20-9 Bonds, leases, or other obligations; covenants of general assembly
Sec. 9. With respect to bonds, leases, or other obligations for
which a pledge of revenues of the food and beverage tax imposed
under this chapter has been made by the county as set forth in section
8.7 or 8.9 of this chapter, and bonds issued by a lessor that are
payable from lease rentals, the general assembly covenants with the
county, the most populated municipality in the county, and the
purchasers or owners of the bonds or other obligations described in
this subdivision that this chapter will not be repealed or amended in
any manner that will adversely affect the imposition or collection of
the food and beverage tax imposed by this chapter as long as the
principal of any bonds, the interest on any bonds, or the lease rentals
due under any lease are unpaid. As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.12;
P.L.176-2009, SEC.13.
IC 6-9-20-9.5 Arena fund; deposits; use of fund for arena financing
Sec. 9.5. If:
(1) the county treasurer has certified to the treasurer of state
that:
(A) the last of the bonds issued to finance the improvements
to a county auditorium or auditorium renovation resulting in
a new convention center and related parking facilities; and
(B) the last of any bonds issued to refund the bonds referred
to in clause (A);
have been completely paid or defeased as to both principal and
interest; and
(2) the county fiscal body has made a determination to continue
the tax to finance the acquisition, construction, and equipping
of an arena and other facilities that serve or support the arena
activities;
the amounts received from the taxes imposed under this chapter shall
be paid monthly by the treasurer of state to the fiscal officer of the
most populated municipality in the county upon warrants issued by
the auditor of state. The fiscal officer shall deposit any amounts
received under this section in the municipal arena fund. As added by P.L.176-2009, SEC.14.
IC 6-9-20-10
Repealed
(Repealed by P.L.99-1995, SEC.14.)
IC 6-9-20-11 County auditorium or auditorium renovation; financing and
purpose
Sec. 11. The financing of:
(1) improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related
parking facilities; and
(2) the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena activities;
serves a public purpose and is of benefit to the general welfare of the
county by enhancing cultural activities and improving the quality of
life in the county and encouraging investment, economic growth, and
diversity. As added by P.L.99-1995, SEC.13. Amended by P.L.69-1996, SEC.5;
P.L.176-2009, SEC.15.
