Indiana Code § 6-9-2.5-7.7

Convention center operating, capital improvement, and financial incentive fund
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Sec. 7.7. (a) As used in this section, "fund" refers to the convention center operating, capital improvement, and financial incentive fund established under subsection (b).       (b) The county treasurer shall establish a convention center operating, capital improvement, and financial incentive fund.       (c) Before January 1, 2029, the county treasurer shall deposit in the fund the amount of money received under section 6 of this chapter that is generated by a two percent (2%) rate.       (d) After December 31, 2028, the county treasurer shall deposit in the fund the amount of money received under section 6 of this chapter that is generated by a one percent (1%) rate.       (e) Money in the fund may be expended only for the following: (1) Operating expenses of a convention center located in the county. (2) Capital improvements to a convention center located in the county. (3) Financial incentives to attract, promote, or encourage new business conventions, trade shows, or special events held at a convention center located in the county.       (f) A financial incentive described in subsection (e)(3) may not be distributed to a new business for at least thirty (30) days after the conclusion of a convention, trade show, or special event that is held by the new business at a convention center located in the county.

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