Indiana Code Title 6. Taxation § 6-3.6-6-4

Sec. 4. The adopting body shall, by ordinance, determine how the additional revenue from a tax under this chapter must be allocated in subsequent years.  The allocations are subject to IC 6-3.6-11.  The ordinance must be adopted as provided in IC 6-3.6-3 and takes effect and applies as specified in IC 6-3.6-3-3.  The ordinance continues to apply thereafter until it is rescinded or modified.  The revenue must be allocated among one (1) or more of the following uses as provided in this chapter:

The ordinance must describe the allocation of additional revenue by use of percentages.