Indiana Code § 6-9-46-8

County performing arts center admissions tax fund
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Sec. 8. (a) If a performing arts center admissions tax is imposed under this chapter, the county legislative body shall establish a county performing arts center admissions tax fund.       (b) The county treasurer shall deposit money received under section 7 of this chapter in the county performing arts center admissions tax fund.       (c) Money earned from the investment of money in the fund becomes a part of the fund.       (d) Money in the fund may be used by the county only with regard to the indoor performing arts center and only for the following: (1) Retiring debt related to the indoor performing arts center. (2) Paying lease rentals related to the indoor performing arts center. (3) Paying for costs to improve or construct infrastructure serving the indoor performing arts center. (4) Paying for costs related to capital repairs and maintenance of the indoor performing arts center.

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