Indiana Code § 6-9-11-9

Promotion of tourism and visitors; sports and recreation facilities
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Sec. 9. The General Assembly finds that: (1) a county described in section 1 of this chapter possesses a unique opportunity to promote and encourage conventions, trade shows, tourism, visitors, or special events in the county due to the presence in the county of one (1) or more sports and recreational facilities that have been used by: (A) public and private universities in the county; (B) senior citizens; (C) community groups; and (D) interscholastic organizations; for athletic competitions that have served and encouraged tourism and visitors in the county due to the size, extent, and nature of such athletic competitions; and (2) the construction, acquisition, enlargement, and equipping of those sports and recreational facilities will promote and encourage tourism and visitors within the county.   IC 6-9-12 Chapter 12. Marion County Food and Beverage Tax               6-9-12-1 Definitions             6-9-12-2 Imposition of tax by ordinance             6-9-12-3 Taxable transactions             6-9-12-4 Exemptions             6-9-12-5 Rate of tax             6-9-12-6 Liability; collection             6-9-12-7 Procedures for imposition, payment, and collection; returns             6-9-12-8 Payment to capital improvement board of county             6-9-12-9 Repealed

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