Introduced Version SENATE BILL No. 37 _____ DIGEST OF INTRODUCED BILL Citations Affected: IC 6-9-2. Synopsis: Oversight of convention and visitor bureau. Requires county council review and approval of the Lake County convention and visitor bureau annual budget. Effective: July 1, 2024. Niemeyer, Dernulc January 8, 2024, read first time and referred to Committee on Local Government. 2024 IN 37—LS 6009/DI 120 Introduced Second Regular Session of the 123rd General Assembly (2024) PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type. Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution. Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2023 Regular Session of the General Assembly. SENATE BILL No. 37 A BILL FOR AN ACT to amend the Indiana Code concerning taxation. Be it enacted by the General Assembly of the State of Indiana: 1 SECTION 1. IC 6-9-2-4, AS AMENDED BY P.L.190-2014, 2 SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 3 JULY 1, 2024]: Sec. 4. (a) The bureau may: 4 (1) accept and use gifts, grants, and contributions from any public 5 or private source, under terms and conditions that the bureau 6 considers necessary and desirable; 7 (2) sue and be sued; 8 (3) enter into contracts and agreements; 9 (4) make rules necessary for the conduct of its business and the 10 accomplishment of its purposes; 11 (5) receive and approve, alter, or reject requests and proposals for 12 funding by corporations qualified under subdivision (6); 13 (6) after its approval of a proposal, transfer money from any fund 14 established by the bureau, the promotion fund, or the alternate 15 revenue fund to any Indiana nonprofit corporation to promote and 16 encourage conventions, trade shows, visitors, or special events in 17 the county; 2024 IN 37—LS 6009/DI 120 2 1 (7) require financial or other reports from any corporation that 2 receives funds under this chapter; 3 (8) enter into leases under IC 36-1-10 for the construction, 4 acquisition, and equipping of a visitor center; and 5 (9) exercise the power of eminent domain to acquire property to 6 promote and encourage conventions, trade shows, special events, 7 recreation, and visitors within the county. 8 (b) All expenses of the bureau shall be paid from funds established 9 by the bureau. Before December 20 of each year, the bureau shall 10 prepare a budget for expenditures during the following year, taking into 11 consideration the recommendations made by a corporation qualified 12 under subsection (a)(6) and submit the budget to the county council 13 for its review and approval. An expenditure may not be made 14 under this chapter unless it is in accordance with an appropriation 15 made by the county council in the manner provided by law. A 16 budget prepared by the bureau and approved by the county council 17 under this section must be: 18 (1) submitted to the department of local government finance; 19 (2) published on the department's interactive and searchable 20 Internet web site website containing local government 21 information (the Indiana gateway for governmental units); and 22 (3) placed on file with the county auditor. 23 (c) All money in the bureau's funds shall be deposited, held, 24 secured, invested, and paid in accordance with statutes relating to the 25 handling of public funds. The handling and expenditure of money in 26 the bureau's funds are subject to audit and supervision by the state 27 board of accounts. 28 SECTION 2. IC 6-9-2-4.3, AS AMENDED BY P.L.204-2016, 29 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE 30 JULY 1, 2024]: Sec. 4.3. (a) The Lake County convention and visitor 31 bureau shall establish a convention, tourism, and visitor promotion 32 alternate revenue fund (referred to in this chapter as the "alternate 33 revenue fund"). The bureau may deposit in the alternate revenue fund 34 all money received by the bureau after June 30, 2005, that is not 35 required to be deposited in the promotion fund under section 2 of this 36 chapter or a fund established by the bureau, including appropriations, 37 gifts, grants, membership dues, and contributions from any public or 38 private source. 39 (b) The bureau may without appropriation by the county council, 40 expend money from the alternate revenue fund to promote and 41 encourage conventions, trade shows, visitors, special events, sporting 42 events, and exhibitions in the county. Money may be paid from the 2024 IN 37—LS 6009/DI 120 3 1 alternate revenue fund by claim in the same manner as municipalities 2 may pay claims under IC 5-11-10-1.6. 3 (c) All money in the alternate revenue fund shall be deposited, held, 4 secured, invested, and paid in accordance with statutes relating to the 5 handling of public funds. The handling and expenditure of money in 6 the alternate revenue fund is subject to audit and supervision by the 7 state board of accounts. 8 (d) Money derived from the taxes imposed under IC 4-33-13 may 9 not be transferred to the alternate revenue fund. 2024 IN 37—LS 6009/DI 120