Indiana Code Title 6. Taxation § 6-9-41-15

Sec. 15. (a) Money deposited in the city food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center, a conference center, or related tourism or economic development projects.

(b) The city must develop a written plan before December 1 of each year that includes the:

The written plan described in this subsection must be submitted to the state board of accounts and be made available on the department's computer gateway within thirty (30) days of submission.

(c) The city must spend the money in the city food and beverage tax receipts fund in accordance with the written plan required by subsection (b).  If no funds have been expended from the city food and beverage tax receipts fund in accordance with the written plan required by subsection (b) before July 1, 2025, then section 15.5 of this chapter applies.