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Commissioners consider dedicating innkeeper tax to tourism and forming advisory board

Adams County Board of Commissioners · April 15, 2026

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Summary

A presenter urged reserving 100% of the innkeeper's tax for tourism uses under Indiana law and asked the board to allow a local advisory board made up of lodging and business stakeholders; commissioners asked staff to return with nominees and legal/code guidance.

A county presenter asked commissioners to establish a dedicated tourism fund, reserving 100% of the innkeeper's tax revenue for tourism purposes in line with Indiana Code, and to create a local advisory board to guide spending.

The presenter said outreach has begun to lodging operators and attraction owners and that, if approved, the board would likely be populated with seven members (an odd number) including representatives from lodging, attractions, restaurants and related businesses. Commissioners requested a legal review of statutory formation rules and asked staff to return with five recommended appointees to simplify their approval process.

Why it matters: Redirecting innkeeper tax revenues and setting up an advisory board would formalize how tourism dollars are spent locally and could channel funding into downtown promotion, attractions and visitor services. Commissioners discussed statutory composition requirements and the possibility of coordinating with surrounding counties for examples of successful commissions.

Next steps: Staff and legal counsel will review Indiana Code requirements for the commission’s makeup and return with proposed appointees and recommendations for establishing the dedicated fund.