Indiana Code Title 6. Taxation § 6-9-74-5

Sec. 5. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund.  The county treasurer shall deposit in this fund all amounts the county treasurer receives under section 3 of this chapter that are attributable to a rate that does not exceed eight percent (8%).

(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the commission's treasurer if the commission submits a written request for the transfer.

(c) Money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, and tourism within the county.  Expenditures under this subsection may include expenditures for advertising, promotional activities, trade shows, special events, and recreation.

(d) If before July 1, 2025, the county:

the county shall continue to expend money from the fund for that purpose until any bonds, leases, or other obligations are paid.