Indiana Code § 6-9-64-9

Uses of money in fund
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Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes: (1) Parks and recreation, including trails. (2) Activation of the Whitewater Gorge. (3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivision (1) or (2).

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