§ 31.003 LOIT SPECIAL DISTRIBUTION FUND.
   (A)   The sources of funding for the newly established fund are a special distribution of Local Option Income Tax pursuant to I.C. 6-3.6-9-17 and any other funding source not specifically prohibited by law.
   (B)   Expenditures from this Fund are restricted to allowable purposes per I.C. 6-3.6-9-17(h)(1)(A) as follows:
      (1)   Engineering, land acquisition, construction, resurfacing, maintenance, restoration, or rehabilitation of both local and arterial road and street systems;
      (2)   The payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects;
      (3)   Any local costs required to undertake a recreational or reservoir road project under I.C. 8-23-30;
      (4)   Capital projects of a Council of aviation commissioners established under I.C. 8-22-2 or an airport authority established under I.C. 8-22-3-1; and
      (5)   The Fund shall be subject to the same appropriation process as other municipal funds.
(Ord. 2016-1, passed 6-14-2016)