Indiana Code Title 6. Taxation § 6-9-1-6

(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.

(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.

(1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the portion of the tax imposed under this chapter that is authorized to be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;