Indiana Code Title 36. Local Government § 36-1-20-3

Sec. 3. Any fee assessed and collected by a political subdivision pertaining exclusively to a rental unit or rental unit community must be maintained in a special fund dedicated solely to reimbursing the costs actually incurred by the political subdivision relating to the imposition and amount of the fee.  Each fund shall be maintained as a separate line item in the political subdivision's budget.  Money in the fund may not at any time revert to the general fund or any other fund of the political subdivision.