Indiana Code Title 6. Taxation § 6-9-3-5

Sec. 5. (a) Seventy-five percent (75%) of the tax revenues received by the county treasurer as provided in section 4 of this chapter shall be deposited in the convention and exhibition center fund, which fund shall be expended by the board of managers to develop and promote a program to attract conventions and exhibitions.

(b) The county treasurer shall deposit twenty-five percent (25%) of the tax revenues he receives under section 4 of this chapter in a separate fund to be known as the capital development tourism fund.  The board of managers may use money in the capital development tourism fund only to pay the principal and interest due on bonds issued by:

to finance a project to promote tourism or to refund bonds previously issued for such a purpose.