Ind. Code ch. 6-9-1

Ind. Code ch. 6-9-1
in effect

Ind. Code § 6-9-1-0.3 Legalization of certain expenditures to promote tourism in St. Joseph County

Sec. 0.3. (a) This section applies to expenditures made before July 1, 1994. (b) As used in this section, "fund" refers to the convention and exhibition center fund established under section 6 of this chapter. (c) Notwithstanding section 6 of this chapter, expenditures made from the fund to promote tourism in St. Joseph County are legalized and validated, regardless of whether the money was directly used by the special funds board of managers to promote a convention and exhibition center. As added by P.L.220-2011, SEC.163.

Ind. Code § 6-9-1-1 "Board of managers" defined

Sec. 1. As used in this chapter, "board of managers" means the special funds board of managers created under section 2 of this chapter. Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.74-1988, SEC.1.

Ind. Code § 6-9-1-2 Special funds board of managers; creation in certain counties; membership; compensation

Sec. 2. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there is hereby created on and after January 1, 1973, a special funds board of managers. (b) The board of managers shall be composed of eleven (11) members as follows plus any additional members appointed under subsection (l): (1) Six (6) appointed by the mayor of the city having the largest population in the county, one (1) of whom shall be from the hotel motel industry. (2) Three (3) appointed by the mayor of the city having the second largest population in the county, one (1) of whom may be from the hotel motel industry. (3) Two (2) appointed by the board of county commissioners of the county, one (1) of whom shall be from the hotel motel industry. (c) Except for the members first appointed, each member of the board of managers shall serve for a term of two (2) years commencing on the fifteenth day of the January following their appointment and until their successors are appointed and are qualified. (d) The two (2) members first appointed by the board of commissioners shall serve from the date of their appointment staggered terms as follows: (1) One (1) to January 15 of the year following the appointment. (2) One (1) to January 15 of the second year following the appointment. (e) Three (3) of the members first appointed by the mayor of the city having the largest population in the county and the three (3) members first appointed by the mayor of the city having the second largest population in the county shall serve from the date of their appointment as follows: (1) One (1) appointed by each mayor to January 15 of the year following the appointment. (2) Two (2) appointed by each mayor to January 15 of the second year following their appointment. (f) The three (3) remaining members first appointed by the mayor of the city having the largest population in the county shall serve to January 15 of the second year following their appointment. (g) At the end of the term of any member of the board of managers, the person or body making the original appointment may reappoint such person whose term has expired or appoint a new member for a full two (2) year term. (h) If a vacancy occurs in the board of managers during any term, a successor for the vacancy shall be appointed by the person or body making the original appointment, and such successor shall serve for the remainder of the vacated term. (i) Any member of the board of managers may be removed for cause by the person or body making the original appointment. (j) Not more than two (2) members of the board of managers appointed by the mayor of the city with the second largest population in the county shall be of the same political party. No more than three (3) of the board of managers appointed by the mayor of the city having the largest population in the county shall be of the same political party. (k) Each member of the board of managers, before entering upon the member's duties, shall take and subscribe an oath of office in the usual form, to be endorsed upon the member's certificate of appointment, which shall be promptly filed with the county's circuit court clerk. Each member of the board of managers must be a resident of the county during the member's entire term. Such member shall receive no salary, but shall be entitled to reimbursement for any expenses necessarily incurred in the performance of the member's duties. (l) The board of managers must also contain a member appointed by the city executive of each city within the county (other than the cities described in subsections (b)(1) and (b)(2)). Formerly: Acts 1972, P.L.58, SEC.1. As amended by Acts 1980, P.L.62, SEC.1; P.L.12-1992, SEC.31; P.L.119-2012, SEC.54; P.L.104-2022, SEC.29; P.L.157-2026, SEC.161.

Ind. Code § 6-9-1-3 Meetings; election of officers; quorum

Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one of their members president, another vice-president, another secretary and another treasurer, who shall perform the duties pertaining to those offices. Such officers first so chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such by-laws, rules and regulations as they may deem necessary for the proper conduct of their proceedings, the carrying out of their duties and the safeguarding of the funds and the property entrusted to their care. A majority of the board of managers shall constitute a "quorum", and the concurrence of a majority of the board of managers shall be necessary to authorize any action. Formerly: Acts 1972, P.L.58, SEC.1.

Ind. Code § 6-9-1-4 Management of funds; bonds

Sec. 4. (a) Subject to subsection (b), all funds coming into possession of the board of managers shall be deposited, held secured, or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board of managers shall be subject to audit and supervision by the state board of accounts. (b) Upon request by the Potawatomi Zoo, the board of managers shall fully support and assist the Potawatomi Zoo to secure the issuance of bonds from the applicable fiscal body up to a term of twenty (20) years to pay any costs associated with the financing, construction, renovation, improvement, and equipping of projects for the Potawatomi Zoo. Any funds received as a result of issuing bonds under this section shall be given to the Potawatomi Zoo, and the Potawatomi Zoo shall have complete control over funds received as a result of issuing the bonds. The board of managers may require that the Potawatomi Zoo issue an annual report that: (1) describes how funds are used to support a project; and (2) provides a current update of a project's development. (c) Bonds issued under this section must be repaid in accordance with section 6.3(c) of this chapter. Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.69-2021, SEC.1.

Ind. Code § 6-9-1-5 Tax levy; rate; payment and collection; exemption

Sec. 5. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there shall be levied each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist camp, or tourist cabin. (b) Except as otherwise provided in this section, the tax imposed under subsection (a) is imposed at the rate of six percent (6%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by IC 6-2.5. After June 30, 2021, the county fiscal body may adopt an ordinance to increase the tax rate to not more than eight percent (8%). (c) The tax shall be paid quarterly to the county treasurer not more than twenty (20) days after the end of the quarter in which the tax is collected. All provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, exemptions, and definitions apply to the imposition of the tax imposed by this section except as otherwise provided by this chapter, and except that the county treasurer, and not the department of state revenue, is responsible for administration of the tax. All provisions of IC 6-8.1 apply to the county treasurer with respect to the tax imposed by this section in the same manner that they apply to the department of state revenue with respect to the other listed taxes under IC 6-8.1-1-1. (d) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more. (e) If the county fiscal body adopts an ordinance to increase the tax rate after June 30, 2021, under subsection (b), the county fiscal body shall: (1) specify the effective date of the ordinance to provide that the ordinance takes effect: (A) at least thirty (30) days after the adoption of the ordinance; and (B) on the first day of a month; and (2) immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. (f) If the county fiscal body does not immediately send a certified copy of the ordinance to the commissioner of the department of state revenue as required under subsection (e), the department of state revenue shall treat an increase in the tax rate under this section as having been adopted on the later of: (1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the department of state revenue; or (2) on the effective date specified in the ordinance. Formerly: Acts 1972, P.L.58, SEC.1. As amended by Acts 1977, P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5; P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1; P.L.119-2012, SEC.55; P.L.175-2018, SEC.1; P.L.108-2019, SEC.136; P.L.69-2021, SEC.2; P.L.104-2022, SEC.30.

Ind. Code § 6-9-1-6 Convention and exhibition center fund

Sec. 6. (a) As used in this section, "fund" refers to the convention and exhibition center fund. (b) As used in this section, "primary capital improvement" means a capital improvement in the nature of a convention and exhibition center for which the majority of the money deposited in the fund in calendar year 1993 was used. (c) The amount of revenue collected by the county treasurer under section 5 of this chapter as a result of a five percent (5%) rate shall be deposited quarterly in the convention and exhibition center fund. (d) Money in the fund shall be expended by the board of managers to: (1) finance, construct, improve, equip, operate, promote, and maintain any capital improvement in the nature of a convention and exhibition center; (2) renovate, equip, operate, and maintain any existing structure which may be used as a convention and exhibition center; (3) refund bonds issued for a purpose described in subdivisions (1) through (2), make lease payments incurred, or retire bonds issued to finance, construct, improve, or equip a capital project described in this section; (4) promote tourism; or (5) any other purpose described in this section. (e) The board of managers shall expend money in the fund that is not used to operate a facility or make payments under a lease agreement in the following order of priority: (1) First, to preserve and enhance the physical condition and economic competitiveness of the primary capital improvement, including the establishment of reasonable reserves. (2) Second, for capital improvements to support, supplement, or enhance the utilization of the primary capital improvement and for tourism promotion. However, the capital improvements to which this subdivision applies must be managed directly or ultimately by the governing body of the primary capital improvement. (f) The board of managers is authorized to enter into lease arrangements with governmental or private agencies for the purpose of using the facilities for convention, civic, or exhibition activities. The convention and exhibition center fund may be obligated by the board of managers and used for the purpose of paying any amount agreed upon in said lease agreement with governmental or private agencies. (g) With respect to obligations to refund or retire bonds or loans issued or make lease payments incurred for a purpose described in this section, the general assembly covenants with the holders of these obligations that: (1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the portion of the tax imposed under this chapter that is authorized to be expended for an obligation; and (2) this chapter will not be amended in any manner that will change the purpose for which the revenues from the tax imposed under this chapter; as long as the payment of any of those obligations is outstanding. Formerly: Acts 1972, P.L.58, SEC.1; Acts 1975, P.L.197, SEC.13. As amended by Acts 1980, P.L.62, SEC.2; P.L.97-1983, SEC.6; P.L.49-1994, SEC.2; P.L.108-2019, SEC.137; P.L.69-2021, SEC.3.

Ind. Code § 6-9-1-6.2 Sports complex fund

Sec. 6.2. (a) As used in this section, "sports complex fund" refers to the Mishawaka indoor sports complex fund. (b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the sports complex fund as follows: (1) If the tax is imposed at a rate of six percent (6%), sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate. (2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of: (A) twenty percent (20%) of the amount of revenue that is attributable to the increased tax rate; plus (B) sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate. (3) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one percent (1%) rate. (c) Money in the sports complex fund shall be expended by the board of managers to develop and operate an indoor sports complex located in the city of Mishawaka. (d) This section expires on July 1, 2046. As added by P.L.108-2019, SEC.138. Amended by P.L.69-2021, SEC.4.

Ind. Code § 6-9-1-6.3 Potawatomi Zoo fund

Sec. 6.3. (a) As used in this section, "zoo fund" refers to the Potawatomi Zoo fund. (b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the zoo fund as follows: (1) If the tax is imposed at a rate of six percent (6%), forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate. (2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of: (A) five percent (5%) of the amount of revenue that is attributable to the increased tax rate; plus (B) forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate. (3) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate. (c) Money in the zoo fund shall be expended by the board of managers to: (1) finance projects for the Potawatomi Zoo located in the city of South Bend that are included in the Potawatomi Zoo's capital improvement master plan as in effect on July 1, 2019; and (2) refund bonds issued or pay other obligations incurred for a purpose described in subdivision (1), make lease payments incurred, or retire bonds issued to finance projects for the Potawatomi Zoo located in the city of South Bend as described in subdivision (1). (d) This section expires on July 1, 2046. As added by P.L.108-2019, SEC.139. Amended by P.L.69-2021, SEC.5.

Ind. Code § 6-9-1-6.4 Morris Performing Arts Center fund

Sec. 6.4. (a) As used in this section, "fund" means the Morris Performing Arts Center fund. (b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in the Morris Performing Arts Center, which may include construction costs to: (1) alter or expand existing structures and buildings of, or connected or immediately adjacent to, the Morris Performing Arts Center; (2) construct, expand, or repair parking facilities; (3) add levels or stories to the Morris Performing Arts Center; (4) improve or update the Morris Performing Arts Center; or (5) create private development opportunities, such as adding retail space or residential units in, or connected or immediately adjacent to, the Morris Performing Arts Center. (c) Subject to subsection (e), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows: (1) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), twenty-five percent (25%) of the amount of revenue that is attributable to the increased tax rate. (2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate. (d) The board of managers shall administer the fund to: (1) finance, construct, improve, equip, operate, promote, and maintain the Morris Performing Arts Center; (2) renovate, equip, operate, and maintain any existing structure of the Morris Performing Arts Center; (3) refund bonds issued for a purpose described in subdivision (1) or (2), make lease payments incurred, or retire bonds issued to finance, construct, improve, or equip a capital project described in this section; or (4) carry out any other purpose described in subsection (b). (e) This section expires on July 1, 2046. As added by P.L.69-2021, SEC.6.

Ind. Code § 6-9-1-6.5 Tourism capital investment fund

Sec. 6.5. (a) As used in this section, "fund" means the tourism capital investment fund. (b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in projects that aim to enhance and expand tourism in St. Joseph County. The board of managers shall administer the fund, including establishing an application process that provides applicants with an opportunity to acquire investment money from the board of managers. (c) The board of managers shall establish a point scoring system that scores each application based upon a project's likelihood of successfully enhancing and expanding tourism in St. Joseph County. Investment money must be awarded on a sliding scale in proportion to a project's direct ability to generate overnight lodging in the hotel motel industry of St. Joseph County. When reviewing an application, the board of managers may consider the following criteria: (1) A project's overall economic impact on the St. Joseph County community, including the project's ability to complement existing attractions or tourism opportunities. (2) The scale of a project. (3) The need for a particular project in St. Joseph County. (4) The established or estimated timeline of a project, including a proposed date that a project will be completed. (5) The potential for a project to provide sustainable and long term benefits. (6) The estimated number of annual visitors the project will bring to St. Joseph County. (7) Whether an applicant is a private-public partnership or a nonprofit organization. (8) Any other information provided by an applicant or requested by the board of managers. (d) The county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows: (1) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), fifty percent (50%) of the amount of revenue that is attributable to the increased tax rate. (2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one percent (1%) rate. (e) In addition to subsection (d)(1) or (d)(2), as applicable, the following apply: (1) If section 6.2 of this chapter expires, the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows: (A) If the tax is imposed at a rate of six percent (6%), sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate. (B) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of: (i) twenty percent (20%) of the amount of revenue that is attributable to the increased tax rate; plus (ii) sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate. (C) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one percent (1%) rate. (2) If section 6.3 of this chapter expires, the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows: (A) If the tax is imposed at a rate of six percent (6%), forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate. (B) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of: (i) five percent (5%) of the amount of revenue that is attributable to the increased tax rate; plus (ii) forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate. (C) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate. (3) If section 6.4 of this chapter expires, the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows: (A) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), twenty-five percent (25%) of the amount of revenue that is attributable to the increased tax rate. (B) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate. (f) To be eligible for investment money, an applicant must do the following: (1) The applicant must demonstrate to the board of managers that the applicant has the capability of securing an amount of the applicant's own source revenue that must be an acceptable proportion to the board of managers relative to the amount of money requested in an application submitted under this section. (2) As specified and agreed upon by the parties, the applicant and board of managers must enter into an agreement, before the board of managers awards investment money to an applicant under this chapter, that at a minimum requires that the applicant: (A) use the applicant's own source revenue to support the project; and (B) refund a percentage of investment money awarded under this section if a project is discontinued. (3) The applicant must provide the following information in an application submitted to the board of managers: (A) A thorough plan for the project, including a detailed analysis that demonstrates the project's strengths, weaknesses, opportunities, and potential hindrances. (B) A project's goals and a plan to achieve those goals. (C) An overall market analysis, including the target market and expected visitor attraction. (D) Plans to market and promote a project. (E) A proposed budget for a project, including identifying potential funding sources or partners. (F) Proposed benefits expected from a project, in addition to forecasted visitor attraction so that the board of managers may determine whether a project proposes a sustainable and long term benefit. (G) Any feasability study completed to determine the need, opportunity, scope, and impact of a project. (H) A list of all owners, equity partners, or significant operating partners affiliated with a project. (g) Investment money awarded under this section may not be used to: (1) pay maintenance or administrative expenses related to a project; or (2) support projects that do not involve a local unit of government or nonprofit organization. (h) A project that develops, expands, or improves: (1) a sports venue; (2) a convention facility; (3) an arts venue; (4) a tourist attraction; (5) a park; or (6) a college or university; may qualify for investment money under this section. As added by P.L.69-2021, SEC.7.

Ind. Code § 6-9-1-7 Proposed budget; approval

Sec. 7. The board of managers shall prepare a proposed budget for each calendar year covering its projected operating expenses, its estimated income, and reasonable reserves. At the same time, the board shall prepare a report on the cost effectiveness of expenditures for operating subsidies and promotion programs and submit the report with the proposed budget. The board of managers shall submit its proposed budget to the county council. The county council shall review the board's proposed budget, and the county council shall either approve, increase, or decrease the board's proposed budget. However, the county council may not increase or decrease the board's proposed budget unless two-thirds (2/3) of the members of the county council vote in favor of the increase or decrease. The board's proposed budget as approved, increased, or decreased by the county council is the board's budget for the calendar year. The board of managers may not make an expenditure which is not provided for in the budget as approved, increased, or decreased by the county council, unless the additional expenditure is approved by the county council. As added by Acts 1977, P.L.91, SEC.2. Amended by P.L.49-1994, SEC.3.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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