Indiana Code Title 6. Taxation § 6-9-56-7

Sec. 7. (a) The county treasurer shall deposit in the convention, visitor, and tourism promotion fund the amount of money received under section 3 of this chapter that is not more than five percent (5%).

(b) Money in the convention, visitor, and tourism promotion fund shall be expended only as provided in this chapter.

(c) The commission may transfer money in the convention, visitor, and tourism promotion fund to any Indiana nonprofit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events. The commission may transfer money under this section only after approving the transfer. The commission may transfer money under this subsection on a monthly basis or at another frequency as determined by the commission.