Indiana Code § 6-9-7-9

Supplemental innkeeper's tax fund; uses
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Sec. 9. (a) If the county fiscal body adopts an ordinance to increase the county's innkeeper's tax rate to a rate that exceeds five percent (5%), the county treasurer shall establish a supplemental innkeeper's tax fund. The treasurer shall deposit in the fund all money received under section 6 of this chapter that is attributable to an innkeeper's tax rate that exceeds five percent (5%).       (b) Money in the fund may be used for any purpose that in the discretion of the county fiscal body promotes economic development in the county.   IC 6-9-8 Chapter 8. Marion County Innkeeper's Tax               6-9-8-1 Application of chapter             6-9-8-2 Tax levy on business of renting or furnishing lodgings             6-9-8-3 Tax rate; increases; use of money generated by increase             6-9-8-4 Exceptions

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