Innkeeper's tax.

Changes the distribution of part of the tax revenue in the Tippecanoe County innkeeper's tax fund (fund) so that 10% of the revenue in the fund is distributed to the department of natural resources for the development of projects in the state park and 20% of the revenue in the fund is distributed as determined by the county fiscal body. Provides that the Daviess County innkeeper's tax rate may not exceed 9%. Provides that all or part of the revenue received from imposition of the innkeeper's tax in Boone County may, subject to authorization by the county fiscal body, be pledged towards payment of obligations issued or entered into by a political subdivision in the county to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility. Provides for collection procedures of a county innkeeper's tax by the department of state revenue if a county fiscal body adopts an ordinance making a change concerning the imposition of the innkeeper's tax.