Indiana Code Title 6. Taxation § 6-9-2.5-1.1

(A) reasonably establishes an intent to have at least two hundred (200) patrons to rent rooms, lodgings, or accommodations for periods of less than thirty (30) days in any commercial hotel, motel, inn, tourist camp, or tourist cabin that is located in the county;  and

(B) has not received a financial incentive from the county during the immediately preceding five (5) calendar years.

(A) for constructing, repairing, or maintaining public streets or sidewalks;  or

(B) for a person (as defined in IC 6-2.5-1-3) or a governmental entity to provide security for a convention held at a convention center in the county.