Sec. 9. Money in the food and beverage tax receipts fund must be used by the county only for the following purposes:
(1) Rehabilitation of the public pool facility.
(2) Improvements to the county fairgrounds property.
(3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (1) and (2).
Revenue derived from the imposition of a tax under this chapter may be treated by the county as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the county.