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IC 6-9-10.5-1
Applicability of chapter
Sec. 1. This chapter applies to a county having a population of
more than twenty-five thousand (25,000) but less than twenty-five
thousand five hundred (25,500).
As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002,
SEC.38.
IC 6-9-10.5-1.5
"Commission"
Sec. 1.5. As used in this chapter, "commission" means a
commission created under section 9 of this chapter.
As added by P.L.172-2011, SEC.101.
IC 6-9-10.5-2
"Executive"
Sec. 2. As used in this chapter, "executive" has the meaning set
forth in IC 36-1-2.
As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-3
"Fiscal body"
Sec. 3. As used in this chapter, "fiscal body" has the meaning set
forth in IC 36-1-2.
As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-4
"Gross retail income"
Sec. 4. As used in this chapter, "gross retail income" has the
meaning set forth in IC 6-2.5-1.
As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-5
"Person"
Sec. 5. As used in this chapter, "person" has the meaning set forth
in IC 6-2.5-1.
As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-6
Tax on lodging authorized; maximum rate; collection
Sec. 6. (a) The fiscal body of a county may levy 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:
(1) hotel;
(2) motel;
(3) inn;
IC 6-9-10.5-7
Lake enhancement fund; deposit of revenue
Sec. 7. (a) If a tax is levied under section 6 of this chapter, the
county treasurer shall establish a lake enhancement fund. Except as
provided in subsection (c) and section 8 of this chapter, the county
treasurer shall deposit in this fund all amounts received under section
6 of this chapter.
(b) Money in this fund may be expended only to enhance lakes
located in the county, including silt trap maintenance.
(c) This subsection applies if the tax levied under section 6 of this
chapter is increased by an ordinance adopted by the county fiscal
body after June 30, 2011. The county treasurer shall deposit in the
lake enhancement fund:
(1) the amount received under section 6 of this chapter;
multiplied by
(2) a fraction, the numerator of which is three (3) and the
denominator of which is the product of:
(A) the tax rate in effect after the adoption of the ordinance
to increase the tax; multiplied by
(B) one hundred (100).
As added by P.L.68-1997, SEC.1. Amended by P.L.172-2011,
SEC.103.
IC 6-9-10.5-8
County promotion fund; deposit of revenue
Sec. 8. (a) If the tax levied under section 6 of this chapter is
increased by an ordinance adopted by the county fiscal body after
June 30, 2011, the county treasurer shall establish a county
promotion fund. The county treasurer shall deposit in the county
promotion fund the difference between:
(1) the amount received under section 6 of this chapter; minus
(2) the amount deposited in the lake enhancement fund under
section 7(c) of this chapter.
(b) In a county in which a commission has been established under
section 9 of this chapter, the county auditor shall issue a warrant
directing the county treasurer to transfer money from the county
promotion fund to the commission's treasurer if the commission
submits a written request for the transfer.
(c) Money in a county promotion fund, or money transferred from
such a fund under subsection (b), may be expended only to promote
and encourage conventions, visitors, tourism, and economic
development within the county. Expenditures that may be made
under this subsection include expenditures for advertising,
promotional activities, trade shows, special events, and recreation,
and expenditures that are authorized by IC 6-3.5-7-13.1 with respect
to the county's economic development income tax fund.
As added by P.L.172-2011, SEC.104.
IC 6-9-10.5-9
Commission; membership; terms; oath
Sec. 9. (a) If the tax levied under section 6 of this chapter is
increased by an ordinance of the county fiscal body, the county
executive shall create a commission to promote:
(1) economic development; and
(2) the development and growth of the convention, visitor, and
tourism industry;
in the county.
(b) The composition and appointment of the membership of a
commission created under subsection (a) must be as follows:
(1) Subject to subdivision (2), the county executive shall
determine the number of members of the commission.
(2) The commission must be composed of an odd number of
members.
(3) A simple majority of the members must be:
(A) engaged in the convention or tourism business;
(B) involved in or promoting conventions, visitors, or
tourism; or
(C) involved in promoting economic development in the
county.
(4) At least two (2) members must be engaged in the business
of renting or furnishing rooms, lodging, or accommodations (as
described in section 6 of this chapter) if at least two (2) such
individuals are available and willing to serve on the
commission.
(5) Not more than a simple majority of the members may be
affiliated with the same political party.
(6) Each member must reside in the county.
(7) The executive of the largest municipality of the county shall
appoint a number of members equal to:
(A) the total number of members of the commission;
multiplied by
(B) a fraction:
(i) the numerator of which is equal to the population of the
largest municipality in the county; and
(ii) the denominator of which is equal to the total
population of the county;
rounded to the nearest whole number. The county executive
shall determine who appoints the members of the commission
not appointed by the executive of the largest municipality of the
county.
(c) All terms of office of commission members begin on January
1. Initial appointments must be for staggered terms, with subsequent
appointments for two (2) year terms. 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 initial appointment is not made by
February 1 or a vacancy is not filled within thirty (30) days after the
vacancy occurs, the commission shall appoint a member by majority
vote.
(d) A member of the commission may be removed for cause by
the member's appointing authority.
(e) Members of the commission may not receive a salary.
However, commission members are entitled to reimbursement for
necessary expenses incurred in the performance of their respective
duties.
(f) Each commission 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.
(g) The commission shall meet after January 1 each year for the
purpose of organization. The commission shall elect one (1) of its
members president, another vice president, another secretary, and
another treasurer. The members elected to those offices shall perform
the duties pertaining to the offices. The first officers chosen shall
serve from the date of their election until their successors are elected
and qualified. A majority of the commission constitutes a quorum,
and the concurrence of a majority of the commission is necessary to
authorize any action.
IC 6-9-10.5-10
Powers of commission; payment of commission expenses
Sec. 10. (a) A commission created under section 9 of this chapter
may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
commission 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 described in subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly or
less frequently, from the fund established under section 8(a) of
this chapter, or from money transferred from that fund to the
commission's treasurer under section 8(b) of this chapter, to any
Indiana nonprofit corporation to promote and encourage
conventions, tourism, or economic development in the county;
and
(7) require financial or other reports from any corporation that
receives funds under this chapter.
(b) All expenses of the commission shall be paid from the fund
established under section 8(a) of this chapter or from money
transferred from that fund to the commission's treasurer under
section 8(b) of this chapter. The commission shall annually prepare
a budget, taking into consideration the recommendations made by a
corporation described in subsection (a)(6), and submit the budget to
the county fiscal body for review and approval. An expenditure may
not be made under this chapter unless the expenditure is in
accordance with an appropriation made by the county fiscal body in
the manner provided by law.
As added by P.L.172-2011, SEC.106.
IC 6-9-10.5-11
Investment and payment of commission funds
Sec. 11. All money coming into the possession of a commission
created under section 9 of this chapter 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
coming into possession of the commission is subject to audit and
supervision by the state board of accounts.
As added by P.L.172-2011, SEC.107.
IC 6-9-10.5-12
Transfer of funds; offenses
Sec. 12. (a) A member of a commission created under section 9 of
this chapter who knowingly: