Greene County Convention and Visitor's Bureau Board Bylaws
This document applies to the Greene County Convention and Visitor’s Bureau (GCCVB) board of director’s to provide requirements and guidance for operation.
Board of managers; creation; promotion of conventions and tourism
There is created a five (5) member board of managers (referred to as the "board" in this document) whose purpose is to promote the development and growth of the convention and tourism industry in the county.
The Greene County Commissioners shall appoint five (5) members of the GCCVB board as outlined in Ordinance NO. 2017-D2, Greene County Council And Commissioners An Ordinance Establishing The Uniform County Innkeeper’s Tax in Greene County.
Members of the board may not receive a salary. However, board members shall receive reimbursement for necessary expenses incurred in the performance of their respective duties.
Meetings; officers; rules; quorum
After the first day of January each year, the board shall meet for the purpose of organization. They shall elect one (1) of their members to serve as president, another to serve as vice president, another to serve as secretary, and another to serve as treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such bylaws and rules and regulations as they deem necessary for the proper conduct of their proceedings, the carrying out of their duties, and the safeguarding of the funds and the property entrusted to their care. A majority of the board constitutes a quorum, and the concurrence of a majority of the board is necessary to authorize any action.
Funds; deposit; audit
All funds coming into possession of the board shall be deposited, held, secured or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board is subject to audit and supervision by the state board of accounts.
Person; powers of board
For purposes of this document, "person" includes a sole proprietorship, a partnership, an association, a corporation, a limited liability company, a fiduciary, or an individual.
The board may:
Accept and use gifts, grants, and contributions from any public or private source, under terms an d conditions which the board deems necessary and desirable;
Sue and be sued;
Enter into contracts and agreements;
Make rules and regulations necessary for the conduct of its business and the accomplishment of its purposes;
Receive and approve, alter, or reject requests and proposals for funding by organizations; and either:
Finance facilities; or
Enter into contracts with a person to assist in the financing of facilities; to be used by the board or a person to promote the development and growth of the convention and tourism industry in the county.
By resolution of the board and by ordinance of the county fiscal body, the board and the county may jointly:
Pledge tax revenues received under this document to pay:
The principal of or interest on bonds;
The lease rental payments on leases; or
Other obligations of the county;
Require financial or other reports from:
Any organization that receives funds under this document; or
Any person who receives assistance to finance facilities under this document.
The board may pledge tax revenues received under this document to pay the interest on obligations entered into by a person with whom the board has entered into a contract to assist in financing facilities.
A pledge of revenues under this document is enforceable under IC 5-1-14-4.
Tax on lodgings; collection; additional rate to finance facilities
There is imposed a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodging, or accommodations in any hotel, motel, inn, university residence hall, tourist camp located in the county. However, the tax is not imposed on the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more, or on the renting or furnishing of any room, lodging, or accommodations in a university or college residence hall to a student participating in a course of study for which the student receives college credit from a college or university located in the county.
The tax shall be imposed at the rate of three percent (3%) on the gross income derived from lodging income only. The fiscal body of the county may increase the tax rate up to a maximum rate of five percent (5%). The tax is in addition to the state gross retail tax imposed.
The county fiscal body may adopt an ordinance to require that the tax be reported on forms approved by the county treasurer and that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected pursuant to IC 6-2.5.
All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this document except to the extent such provisions are in conflict or inconsistent with the specific provisions of this document or the requirements of the county treasurer. Specifically, and not in limitation of the foregoing sentence, the terms "person" and "gross income" have the same meaning in this document as they have in IC 6-2.5, except that "person" does not include state supported educational institutions.
If the tax is paid to the department of state revenue, the returns to be filed for the payment of the tax under this document may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as the department of state revenue may by rule determine.
If the tax is paid to the department of state revenue, the amounts received from such tax shall be paid quarterly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state.
In addition to the rates authorized , the county fiscal body may adopt an ordinance to increase the tax by an additional rate of one percent (1%) on the gross income derived from lodging income, up to a maximum rate of six percent (6%), only to provide funds for the purposes described in this document.
A tax rate imposed may not be imposed for a time greater than is necessary to:
pay the costs of financing facilities; or
assist a person with whom the board has contracted to finance facilities; described in this document.
The county fiscal body may not take action to rescind the additional tax imposed under if:
The principal of or interest on any bonds;
The lease rentals due under any leases; or
Any other obligation; remains unpaid.
Convention and tourism fund; account for revenues from additional tax rate
The county treasurer shall establish a convention and tourism fund and shall deposit in the fund all money the county treasurer receives under document.
The county treasurer shall establish an account of the fund into which the treasurer shall deposit all tax revenues received from the imposition of the additional tax rate of this document. Money in the account shall be expended to pay:
Debt service on bonds issued by the county to finance facilities described in this document; or
Interest on obligations entered into by a person with whom the board has entered into a contract to assist in financing facilities described in document.
Money in the fund shall be expended by the board to develop and promote the convention and tourism industry.
Transfer and use of funds restricted; offenses
A person who approves the transfer of funds to any person not qualified under this document for that transfer, or approves a transfer for a purpose not permitted under this document, commits a Class D felony.
A person who receives a transfer of funds under this document and knowingly uses the funds for any purpose other than a proposal approved by the board commits a Class D felony.
Unique position of county to develop and promote convention and tourism industry
A county described in this document has been presented a unique opportunity to enter into a public-private partnership to develop conference facilities that will serve to develop and promote the convention and tourism industry in the county.
A county described in this document is uniquely positioned to develop and promote its convention and tourism industry due to its geographic location as a gateway to the state and the presence of at least two (2) national highways traversing its boundaries.
Covenant protecting bondholders
With respect to bonds, leases, or other obligations for which the county has pledged tax revenues under this document; or bonds issued by a lessor that are payable from lease rentals; the general assembly covenants with the county, the purchasers or owners of the bonds or other obligations described in subdivision (1), and the owners of bonds described in subdivision (2) that this document will not be repealed or amended in any manner that will adversely affect the imposition or collection of the tax imposed under this document if the principal of any bonds, the interest on any bonds, or the lease rentals due under any lease remain unpaid.