Last updated: Feb 21, 2026

History. Collection of the Brown County Inkeepers’ tax began in 1984. By statute, it is managed by the 5-member Convention Visitors Commission (CVC). The county council is responsible for reviewing and approving the CVC budget.   The Conventions Visitors Bureau (CVB), a non-profit, is a contractor to the CVC. Historically, the council would approve the CVC budget, which was nothing more than a pass-through.  CVC members have and continue to have a fiduciary responsibility to ensure the efficient and effective use of revenue. Reports on how the CVB spent the money are in its IRS Form 990. A 990 does not include performance-related reporting and accountability.

Supporting Initiatives.

• Community invited to help shape Brown County’s future through IU Listening Sessions By Courtney Hughett -February 20, 2026

Quality of Life “Committee”? With the increase in the Innkeeper’s tax from 5 to 8%, a “Quality of Life” committee was established to gather community input on how the revenue should be spent.

Other Options other than a “Committee”?  Counties like Tippecanoe updated their statutes to include a “Quality of Life” category as they define it.  This could include funding for public safety that provides the foundation that supports a tourism industry. Public Safety would include police, fire, ambulance/medica, and emergency services.) The tourism industry in Brown County would likely suffer if it were perceived that the county could not adequately provide for public safety.   

• This option was not explored. The justification presented to the legislature for the tax increases was the desire to spend the money on public safety. This was rejected. However, as noted below, in Tippecanoe County, a county can define “quality of life” and what it chooses to fund.  
• Indiana General Assembly (IGA). C 6-9 ARTICLE 9. INNKEEPER’S TAXES; OTHER LOCAL TAXES. Note that the statutes reference the purpose of the tax:  “ to promote the development and growth of conventions and visitation in the county.  
  • Chapter 7: Tippecanoe County Innkeepers’ Tax
  • Chapter 14: Brown County Innkeepers’ Tax

Feb 10, 2026, Quality of Life Board establishes committees to distribute innkeepers’ tax by  Dakota Bruton, Brown County Democrat

• The Quality of Life Board finalized information and parameters for multiple committees at the Wednesday, Feb. 4 meeting, where they also touched on establishing term limits for board members and setting a future schedule.
• Quality of Life Chair John Elliott presented a draft SOP (Standard Operating Procedure) to the entire board that members of the executive committee put together. He said that the draft is a test of the concept to see “if we’re comfortable with operating procedures specific to the exec. committee, not the whole board, then we will do something similar for grants committee, and so on.”
• Proposed terms were considered and listed by the executive committee for review by the entire board. The approved terms include three-year terms for Kevin Ault, Pam Gould, Kevin Patrick, Scott Rudd and Brian Tadlock; two-year terms for Darren Byrd, John Elliott, Sandie Jones, Sue Lindborg, Jimmy Tilton and Glenn Elmore; and one-year terms for Gary Huett, Lyn Letsinger-Miller, Penny Scroggins, Clint Studabaker, Stephanie Tadlock and Amy Oliver. All members would be eligible for reelection after these initial terms. “For those of you who have terms of two years or one year, it doesn’t mean that we want to get rid of you,” Board member and Executive Committee member Jimmy Tilton said. “One year might have the most longevity because if you get booted out after one year, you get three more.”

Aug 6, 2025.  Committee’s discussion of tourism tax shifts toward oversight, by  Courtney Hughett.

• • As Brown County prepares to begin state collection of its new 3 percent innkeepers’ tax, members of the Quality of Life Innkeepers’ Tax Steering Committee held a wide-ranging discussion on July 23 about how the revenue should be managed, monitored and allocated in the years to come.
  • IC 6-9 ARTICLE 9. INNKEEPER’S TAXES; OTHER LOCAL TAXES. Examples from other Indiana Counties. 

July 23, 2025.  Committee debates pros, cons of forming EDC, July 23, 2025 by Courtney Hughett

The Brown County Quality of Life Innkeepers’ Tax Steering Committee met again Wednesday morning, July 9 to continue shaping a plan for how to use millions in new
innkeepers’ tax revenue, with a focus on economic development, tourism infrastructure
and long-term sustainability.  Much of the meeting centered on the future formation
of an Economic Development Corporation (EDC) for Brown County, a nonprofit organization that would pursue outside funding, manage local projects and support both quality-of-life
improvements and tourismdriven initiatives.