IC 4-33-12.5
Chapter 12.5. Distribution of Admissions Tax Revenue to Certain
Municipalities
IC 4-33-12.5-1
"Construction"
Sec. 1. As used in this chapter, "construction" has the meaning set
forth in IC 8-14-1-1(4).
As added by P.L.214-2005, SEC.5.
IC 4-33-12.5-2
"Eligible municipalities"
Sec. 2. As used in this chapter, "eligible municipalities" means the
following cities and towns located in Lake County:
(1) Cedar Lake.
(2) Crown Point.
(3) Dyer.
(4) Griffith.
(5) Highland.
(6) Hobart.
(7) Lake Station.
(8) Lowell.
(9) Merrillville.
(10) Munster.
(11) New Chicago.
(12) St. John.
(13) Schererville.
(14) Schneider.
(15) Winfield.
(16) Whiting.
As added by P.L.214-2005, SEC.5.
IC 4-33-12.5-3
"Highways"
Sec. 3. As used in this chapter, "highways" has the meaning set
forth in IC 8-14-1-1(3).
As added by P.L.214-2005, SEC.5.
IC 4-33-12.5-4
"Maintenance"
Sec. 4. As used in this chapter, "maintenance" has the meaning set
forth in IC 8-14-1-1(6).
As added by P.L.214-2005, SEC.5.
IC 4-33-12.5-5
"Reconstruction"
Sec. 5. As used in this chapter, "reconstruction" has the meaning
set forth in IC 8-14-1-1(5).
As added by P.L.214-2005, SEC.5.
IC 4-33-12.5-6
Revenue allocation and distribution
Sec. 6. (a) The county described in IC 4-33-12-6(d) shall
distribute twenty-five percent (25%) of the:
(1) admissions tax revenue received by the county under
IC 4-33-12-6(d)(2); and
(2) supplemental distributions received under IC 4-33-13-5(g);
to the eligible municipalities.
(b) The amount that shall be distributed by the county to each
eligible municipality under subsection (a) is based on the eligible
municipality's proportionate share of the total population of all
eligible municipalities. The most current certified census information
available shall be used to determine an eligible municipality's
proportionate share under this subsection. The determination of
proportionate shares under this subsection shall be modified under
the following conditions:
(1) The certification from any decennial census completed by
the United States Bureau of the Census.
(2) Submission by one (1) or more eligible municipalities of a
certified special census commissioned by an eligible
municipality and performed by the United States Bureau of the
Census.
(c) If proportionate shares are modified under subsection (b),
distribution to eligible municipalities shall change with the:
(1) payments beginning April 1 of the year following the
certification of a special census under subsection (b)(2); and
(2) the next quarterly payment following the certification of a
decennial census under subsection (b)(1).
As added by P.L.214-2005, SEC.5.
IC 4-33-12.5-7
Revenue distribution dates
Sec. 7. The county shall make payments under this chapter
directly to each eligible municipality. The county shall make
payments to the eligible municipalities not more than thirty (30) days
after the county receives the quarterly distribution of admission tax
revenue under IC 4-33-12-6 or the supplemental distributions
received under IC 4-33-13-5(g) from the state.
As added by P.L.214-2005, SEC.5.
IC 4-33-12.5-8
Distributions received; use of money
Sec. 8. An eligible municipality may use money received from the
county under this chapter only for the following infrastructure
improvements:
(1) Construction, reconstruction, repair, maintenance, oiling,
and sprinkling of highways and curbs.
(2) Separation of the grades of crossing of highways and
railroads.
(3) Engineering, land acquisition, construction, resurfacing,
maintenance, restoration, and rehabilitation of both local and
arterial road and street systems.
(4) Payment of principal and interest on bonds sold primarily to
finance road, street, or thoroughfare projects.
(5) Local costs required to undertake a recreational or reservoir
road project under IC 8-23-5.
(6) Construction, equipment, remodeling, extension, repair, and
betterment of structures, including the following:
(A) Sanitary sewers and sanitary sewer tap-ins.
(B) Sidewalks.
(C) Curbs.
(D) Streets.
(E) Alleys.
(F) Pedestrian-ways or malls set aside entirely, partly, or
during restricted hours, for pedestrian traffic rather than
vehicular traffic.
(G) Other paved public places.
(H) Parking facilities.
(I) Lighting.
(J) Electric signals.
(K) Landscaping, including trees, shrubbery, flowers, grass,
fountains, benches, statues, floodlighting, gas lighting, and
structures of a decorative, an educational, or a historical
nature.
(7) Sewage works, including the following:
(A) Sewage treatment plants.
(B) Intercepting sewers.
(C) Main sewers.
(D) Submain sewers.
(E) Local sewers.
(F) Lateral sewers.
(G) Outfall sewers.
(H) Storm sewers.
(I) Force mains.
(J) Pumping stations.
(K) Ejector stations.
(L) Any other structures necessary or useful for the
collection, treatment, purification, and sanitary disposal of
the liquid waste, solid waste, sewage, storm drainage, and
other drainage of a municipality.
As added by P.L.214-2005, SEC.5.