2016 Indiana Code TITLE 4. STATE OFFICES AND ADMINISTRATION ARTICLE 33. RIVERBOAT GAMBLING CHAPTER 12. ADMISSION TAXES
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IC 4-33-12
Chapter 12. Admission Taxes
IC 4-33-12-0.1
Application of certain amendments to chapter
Sec. 0.1. The following amendments to this chapter apply as
follows:
(1) The amendments made to section 6 of this chapter by
P.L.178-2002 apply to riverboat admissions taxes collected
after June 30, 2002.
(2) The amendments made to section 1 of this chapter by
P.L.192-2002(ss) apply to admissions occurring and receipts
received after June 30, 2002.
(3) The amendments made to section 6 of this chapter by
P.L.234-2007 apply to riverboat admissions taxes remitted by
an operating agent after June 30, 2007.
As added by P.L.220-2011, SEC.54.
IC 4-33-12-0.5
Application
Sec. 0.5. This chapter does not apply to a riverboat in a historic
hotel district.
As added by P.L.255-2015, SEC.14.
IC 4-33-12-1
Admissions tax rate
Sec. 1. (a) This subsection does not apply to a riverboat that has
implemented flexible scheduling under IC 4-33-6-21. A tax is
imposed on admissions to gambling excursions authorized under this
article at a rate of three dollars ($3) for each person admitted to the
gambling excursion. This admission tax is imposed upon the licensed
owner conducting the gambling excursion.
(b) This subsection applies only to a riverboat that has
implemented flexible scheduling under IC 4-33-6-21 or IC 4-33-6.5.
A tax is imposed on the admissions to a riverboat that has
implemented flexible scheduling under IC 4-33-6-21 or IC 4-33-6.5
at the rate of three dollars ($3) for each person admitted to the
riverboat. This admission tax is imposed upon the licensed owner or
operating agent operating the riverboat.
(c) The commission may by rule determine the point at which a
person is considered to be:
(1) admitted to a gambling excursion, in the case of a riverboat
subject to subsection (a); or
(2) admitted to a riverboat, in the case of a riverboat subject to
subsection (b);
for purposes of collecting the admissions tax under this chapter.
As added by P.L.277-1993(ss), SEC.124. Amended by
P.L.192-2002(ss), SEC.21; P.L.92-2003, SEC.49; P.L.233-2007,
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SEC.15; P.L.96-2010, SEC.2.
IC 4-33-12-2
Admission tickets; inapplicability to flexible scheduling
Sec. 2. (a) This section does not apply to a riverboat that has
implemented flexible scheduling under IC 4-33-6-21.
(b) If tickets are issued that may be used for admission to more
than one (1) gambling excursion, the admission tax must be paid for
each person using the ticket on each gambling excursion for which
the ticket is used.
(c) If free passes or complimentary admission tickets are issued,
a person who has been issued an owner's license shall pay the same
tax on the passes or complimentary tickets as if the passes or tickets
were sold at the regular admission rate.
As added by P.L.277-1993(ss), SEC.124. Amended by
P.L.192-2002(ss), SEC.22.
IC 4-33-12-3
Tax free passes
Sec. 3. (a) A licensed owner or an operating agent may issue
tax-free passes to the following persons:
(1) Actual and necessary officials and employees of the licensee
or operating agent.
(2) Other persons actually working on the riverboat.
(b) The number and issuance of tax-free passes is subject to the
rules of the commission. A list of all persons to whom the tax-free
passes are issued must be filed with the commission.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003,
SEC.50.
IC 4-33-12-4
Payment of taxes
Sec. 4. (a) A licensed owner or an operating agent must pay the
admissions taxes collected to the department. The licensed owner or
operating agent must make the tax payments each day for the
preceding day's admissions.
(b) The payment of the tax under this section must be on a form
prescribed by the department.
(c) The department may require payment under this section to be
made by electronic funds transfer (as defined in IC 4-8.1-2-7(e)).
(d) If the department requires taxes to be paid under this section
through electronic funds transfer, the department may allow the
licensed owner or operating agent to file a monthly report to
reconcile the amount of taxes paid to the department.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003,
SEC.51.
IC 4-33-12-5
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Suspension of license or gaming operations for failure to submit
payment or return
Sec. 5. The commission may suspend or revoke the license of a
licensed owner or order the suspension of gaming operations of an
operating agent that does not submit the payment or the tax return
form within the required time.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003,
SEC.52.
IC 4-33-12-6 Version a
Disposition of tax revenue
Note: This version of section effective until 7-1-2016. See also
following version of this section, effective 7-1-2016.
Sec. 6. (a) The department shall place in the state general fund the
tax revenue collected under this chapter.
(b) Except as provided by subsection (c), the treasurer of state
shall quarterly pay the following amounts:
(1) Except as provided in subsection (j), one dollar ($1) of the
admissions tax collected by the licensed owner for each person
embarking on a gambling excursion during the quarter or
admitted to a riverboat that has implemented flexible scheduling
under IC 4-33-6-21 during the quarter shall be paid to:
(A) the city in which the riverboat is docked, if the city:
(i) is located in a county having a population of more than
one hundred eleven thousand (111,000) but less than one
hundred fifteen thousand (115,000); or
(ii) is contiguous to the Ohio River and is the largest city
in the county; and
(B) the county in which the riverboat is docked, if the
riverboat is not docked in a city described in clause (A).
(2) Except as provided in subsection (j), one dollar ($1) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter;
or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county in which the riverboat is docked. In
the case of a county described in subdivision (1)(B), this one
dollar ($1) is in addition to the one dollar ($1) received under
subdivision (1)(B).
(3) Except as provided in subsection (j), ten cents ($0.10) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter;
or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county convention and visitors bureau or
promotion fund for the county in which the riverboat is docked.
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(4) Except as provided in subsection (j), fifteen cents ($0.15) of
the admissions tax collected by the licensed owner for each
person:
(A) embarking on a gambling excursion during the quarter;
or
(B) admitted to a riverboat during a quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the state fair commission, for use in any activity
that the commission is authorized to carry out under IC 15-13-3.
(5) Except as provided in subsection (j), ten cents ($0.10) of the
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter;
or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the division of mental health and addiction. The
division shall allocate at least twenty-five percent (25%) of the
funds derived from the admissions tax to the prevention and
treatment of compulsive gambling.
(6) Except as provided in subsection (j), sixty-five cents ($0.65)
of the admissions tax collected by the licensed owner for each
person embarking on a gambling excursion during the quarter
or admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21 shall be
paid to the state general fund.
(c) This subsection applies to tax revenue collected from a
riverboat that operates from Lake County. Except as provided by
IC 6-3.1-20-7, the treasurer of state shall quarterly pay the following
amounts:
(1) The lesser of:
(A) eight hundred seventy-five thousand dollars ($875,000);
or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
operating from East Chicago during the preceding calendar
quarter;
to the fiscal officer of the northwest Indiana regional
development authority to satisfy, in whole or in part, East
Chicago's funding obligation to the authority under
IC 36-7.5-4-2.
(2) The lesser of:
(A) eight hundred seventy-five thousand dollars ($875,000);
or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
operating from Gary during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional
development authority to satisfy, in whole or in part, Gary's
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funding obligation to the authority under IC 36-7.5-4-2.
(3) The lesser of:
(A) eight hundred seventy-five thousand dollars ($875,000);
or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
operating from Hammond during the preceding calendar
quarter;
to the fiscal officer of the northwest Indiana regional
development authority to satisfy, in whole or in part,
Hammond's funding obligation to the authority under
IC 36-7.5-4-2.
(4) The lesser of:
(A) eight hundred seventy-five thousand dollars ($875,000);
or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
operating from Lake County during the preceding calendar
quarter;
to the fiscal officer of the northwest Indiana regional
development authority to satisfy, in whole or in part, Lake
County's funding obligation to the authority under
IC 36-7.5-4-2.
(5) Except as provided in subsection (j), the remainder, if any,
of:
(A) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
during the preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (1), (2), or (3),
whichever is applicable, for the calendar quarter;
shall be paid to the city in which the riverboat is docked.
(6) Except as provided in subsection (j), the remainder, if any,
of:
(A) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
during the preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (4) for the calendar
quarter;
shall be paid to the county in which the riverboat is docked.
(7) Except as provided in subsection (j), nine cents ($0.09) of
the admissions tax collected by the licensed owner for each
person admitted to a riverboat during the preceding calendar
quarter shall be paid to the county convention and visitors
bureau or promotion fund for the county in which the riverboat
is docked.
(8) Except as provided in subsection (j), one cent ($0.01) of the
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admissions tax collected by the licensed owner for each person
admitted to a riverboat during the preceding calendar quarter
shall be paid to the northwest Indiana law enforcement training
center.
(9) Except as provided in subsection (j), fifteen cents ($0.15) of
the admissions tax collected by the licensed owner for each
person admitted to a riverboat during the preceding calendar
quarter shall be paid to the state fair commission for use in any
activity that the commission is authorized to carry out under
IC 15-13-3.
(10) Except as provided in subsection (j), ten cents ($0.10) of
the admissions tax collected by the licensed owner for each
person admitted to a riverboat during the preceding calendar
quarter shall be paid to the division of mental health and
addiction. The division shall allocate at least twenty-five
percent (25%) of the funds derived from the admissions tax to
the prevention and treatment of compulsive gambling.
(11) Sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person admitted to a riverboat
during the preceding calendar quarter shall be paid to the state
general fund.
(d) Money paid to a unit of local government under subsection (b)
or (c):
(1) must be paid to the fiscal officer of the unit and may be
deposited in the unit's general fund or riverboat fund established
under IC 36-1-8-9, or both;
(2) may not be used to reduce the unit's maximum levy under
IC 6-1.1-18.5 but may be used at the discretion of the unit to
reduce the property tax levy of the unit for a particular year;
(3) may be used for any legal or corporate purpose of the unit,
including the pledge of money to bonds, leases, or other
obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
(e) Money paid by the treasurer of state under subsection (b)(3)
or (c)(7) shall be:
(1) deposited in:
(A) the county convention and visitor promotion fund; or
(B) the county's general fund if the county does not have a
convention and visitor promotion fund; and
(2) used only for the tourism promotion, advertising, and
economic development activities of the county and community.
(f) Money received by the division of mental health and addiction
under subsections (b)(5) and (c)(10):
(1) is annually appropriated to the division of mental health and
addiction;
(2) shall be distributed to the division of mental health and
addiction at times during each state fiscal year determined by
the budget agency; and
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(3) shall be used by the division of mental health and addiction
for programs and facilities for the prevention and treatment of
addictions to drugs, alcohol, and compulsive gambling,
including the creation and maintenance of a toll free telephone
line to provide the public with information about these
addictions. The division shall allocate at least twenty-five
percent (25%) of the money received to the prevention and
treatment of compulsive gambling.
(g) This subsection applies to the following:
(1) Each entity receiving money under subsection (b)(1)
through (b)(5).
(2) Each entity receiving money under subsection (c)(5) through
(c)(6).
(3) Each entity receiving money under subsection (c)(9) through
(c)(10).
The treasurer of state shall determine the total amount of money paid
by the treasurer of state to an entity subject to this subsection during
the state fiscal year 2002. The amount determined under this
subsection is the base year revenue for each entity subject to this
subsection. The treasurer of state shall certify the base year revenue
determined under this subsection to each entity subject to this
subsection.
(h) This subsection applies to an entity receiving money under
subsection (c)(7) or (c)(8). The treasurer of state shall determine the
total amount of money paid by the treasurer of state to the entity
described in subsection (c)(7) during state fiscal year 2002. The
amount determined under this subsection multiplied by nine-tenths
(0.9) is the base year revenue for the entity described in subsection
(c)(7). The amount determined under this subsection multiplied by
one-tenth (0.1) is the base year revenue for the entity described in
subsection (c)(8). The treasurer of state shall certify the base year
revenue determined under this subsection to each entity subject to
this subsection.
(i) The total amount of money distributed to an entity under this
section during a state fiscal year may not exceed the entity's base
year revenue as determined under subsection (g) or (h). For purposes
of this section, the treasurer of state shall treat any amounts
distributed under subsection (c) to the northwest Indiana regional
development authority as amounts constructively received by East
Chicago, Gary, Hammond, and Lake County, as appropriate. If the
treasurer of state determines that the total amount of money:
(1) distributed to an entity; and
(2) constructively received by an entity;
under this section during a state fiscal year is less than the entity's
base year revenue, the treasurer of state shall make a supplemental
distribution to the entity under IC 4-33-13-5.
(j) The treasurer of state shall pay that part of the riverboat
admissions taxes that:
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(1) exceeds a particular entity's base year revenue; and
(2) would otherwise be due to the entity under this section;
to the state general fund instead of to the entity.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.2-1995,
SEC.10; P.L.54-1995, SEC.2; P.L.90-1997, SEC.2; P.L.151-2001,
SEC.1; P.L.215-2001, SEC.6; P.L.178-2002, SEC.2;
P.L.192-2002(ss), SEC.23; P.L.1-2003, SEC.10; P.L.92-2003,
SEC.53; P.L.4-2005, SEC.23; P.L.233-2007, SEC.16; P.L.234-2007,
SEC.280; P.L.3-2008, SEC.13; P.L.146-2008, SEC.17; P.L.96-2010,
SEC.3; P.L.119-2012, SEC.9; P.L.205-2013, SEC.67; P.L.229-2013,
SEC.17; P.L.2-2014, SEC.7; P.L.192-2015, SEC.1; P.L.255-2015,
SEC.15; P.L.149-2016, SEC.12.
IC 4-33-12-6 Version b
Disposition of tax revenue in counties other than Lake County
Note: This version of section effective 7-1-2016. See also
preceding version of this section, effective until 7-1-2016.
Sec. 6. (a) The department shall place in the state general fund the
tax revenue collected under this chapter.
(b) Except as provided by section 8 of this chapter, the treasurer
of state shall quarterly pay the following amounts:
(1) Except as provided in section 9(g) of this chapter, one dollar
($1) of the admissions tax collected by the licensed owner for
each person embarking on a gambling excursion during the
quarter or admitted to a riverboat that has implemented flexible
scheduling under IC 4-33-6-21 during the quarter shall be paid
to:
(A) the city in which the riverboat is docked, if the city:
(i) is located in a county having a population of more than
one hundred eleven thousand (111,000) but less than one
hundred fifteen thousand (115,000); or
(ii) is contiguous to the Ohio River and is the largest city
in the county; and
(B) the county in which the riverboat is docked, if the
riverboat is not docked in a city described in clause (A).
(2) Except as provided in section 9(g) of this chapter, one dollar
($1) of the admissions tax collected by the licensed owner for
each person:
(A) embarking on a gambling excursion during the quarter;
or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county in which the riverboat is docked. In
the case of a county described in subdivision (1)(B), this one
dollar ($1) is in addition to the one dollar ($1) received under
subdivision (1)(B).
(3) Except as provided in section 9(g) of this chapter, ten cents
($0.10) of the admissions tax collected by the licensed owner
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for each person:
(A) embarking on a gambling excursion during the quarter;
or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county convention and visitors bureau or
promotion fund for the county in which the riverboat is docked.
(4) Except as provided in section 9(g) of this chapter, fifteen
cents ($0.15) of the admissions tax collected by the licensed
owner for each person:
(A) embarking on a gambling excursion during the quarter;
or
(B) admitted to a riverboat during a quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the state fair commission, for use in any activity
that the commission is authorized to carry out under IC 15-13-3.
(5) Except as provided in section 9(g) of this chapter, ten cents
($0.10) of the admissions tax collected by the licensed owner
for each person:
(A) embarking on a gambling excursion during the quarter;
or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
shall be paid to the division of mental health and addiction. The
division shall allocate at least twenty-five percent (25%) of the
funds derived from the admissions tax to the prevention and
treatment of compulsive gambling.
(6) Sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person embarking on a gambling
excursion during the quarter or admitted to a riverboat during
the quarter that has implemented flexible scheduling under
IC 4-33-6-21 shall be paid to the state general fund.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.2-1995,
SEC.10; P.L.54-1995, SEC.2; P.L.90-1997, SEC.2; P.L.151-2001,
SEC.1; P.L.215-2001, SEC.6; P.L.178-2002, SEC.2;
P.L.192-2002(ss), SEC.23; P.L.1-2003, SEC.10; P.L.92-2003,
SEC.53; P.L.4-2005, SEC.23; P.L.233-2007, SEC.16; P.L.234-2007,
SEC.280; P.L.3-2008, SEC.13; P.L.146-2008, SEC.17; P.L.96-2010,
SEC.3; P.L.119-2012, SEC.9; P.L.205-2013, SEC.67; P.L.229-2013,
SEC.17; P.L.2-2014, SEC.7; P.L.192-2015, SEC.1; P.L.255-2015,
SEC.15; P.L.149-2016, SEC.12; P.L.204-2016, SEC.1.
IC 4-33-12-6.2
Repealed
(As added by P.L.176-2002,
P.L.192-2002(ss), SEC.190.)
IC 4-33-12-7
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SEC.1.
Repealed
by
Repealed
(As added by P.L.233-2007, SEC.17. Repealed by P.L.229-2013,
SEC.18.)
IC 4-33-12-8
Disposition of tax revenue in Lake County
Sec. 8. (a) This section applies to tax revenue collected from a
riverboat operating from Lake County.
(b) Except as provided by IC 6-3.1-20-7, the treasurer of state
shall quarterly pay the following amounts from the taxes collected
during the preceding calendar quarter from the riverboat operating
from East Chicago:
(1) The lesser of:
(A) eight hundred seventy-five thousand dollars ($875,000);
or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional
development authority to partially satisfy East Chicago's
funding obligation to the authority under IC 36-7.5-4-2.
(2) The lesser of:
(A) two hundred eighteen thousand seven hundred fifty
dollars ($218,750); or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional
development authority to partially satisfy Lake County's
funding obligation to the authority under IC 36-7.5-4-2.
(3) Except as provided in section 9(g) of this chapter, the
remainder, if any, of:
(A) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (1) for the calendar
quarter;
must be paid to the city of East Chicago.
(4) Except as provided in section 9(g) of this chapter, the
remainder, if any, of:
(A) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (2) for the calendar
quarter;
must be paid to Lake County.
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(5) Except as provided in section 9(g) of this chapter, nine cents
($0.09) of the admissions tax collected by the licensed owner
for each person admitted to the riverboat during the preceding
calendar quarter must be paid to the county convention and
visitors bureau for Lake County.
(6) Except as provided in section 9(g) of this chapter, one cent
($0.01) of the admissions tax collected by the licensed owner
for each person admitted to the riverboat during the preceding
calendar quarter must be paid to the northwest Indiana law
enforcement training center.
(7) Except as provided in section 9(g) of this chapter, fifteen
cents ($0.15) of the admissions tax collected by the licensed
owner for each person admitted to the riverboat during the
preceding calendar quarter must be paid to the state fair
commission for use in any activity that the commission is
authorized to carry out under IC 15-13-3.
(8) Except as provided in section 9(g) of this chapter, ten cents
($0.10) of the admissions tax collected by the licensed owner
for each person admitted to the riverboat during the preceding
calendar quarter must be paid to the division of mental health
and addiction.
(9) Sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person admitted to the riverboat
during the preceding calendar quarter must be paid to the state
general fund.
(c) Except as provided by IC 6-3.1-20-7, the treasurer of state
shall quarterly pay the following amounts from the taxes collected
during the preceding calendar quarter from each riverboat operating
from Gary:
(1) The lesser of:
(A) four hundred thirty-seven thousand five hundred dollars
($437,500); or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional
development authority to partially satisfy Gary's funding
obligation to the authority under IC 36-7.5-4-2.
(2) The lesser of:
(A) two hundred eighteen thousand seven hundred fifty
dollars ($218,750); or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional
development authority to partially satisfy Lake County's
funding obligation to the authority under IC 36-7.5-4-2.
(3) Except as provided in section 9(g) of this chapter, the
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remainder, if any, of:
(A) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
operating from Gary during the preceding calendar quarter;
minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (1) for the calendar
quarter;
must be paid to the city of Gary.
(4) Except as provided in section 9(g) of this chapter, the
remainder, if any, of:
(A) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
operating from Gary during the preceding calendar quarter;
minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (2) for the calendar
quarter;
must be paid to Lake County.
(5) Except as provided in section 9(g) of this chapter, nine cents
($0.09) of the admissions tax collected by the licensed owner
for each person admitted to a riverboat operating from Gary
during the preceding calendar quarter must be paid to the
county convention and visitors bureau for Lake County.
(6) Except as provided in section 9(g) of this chapter, one cent
($0.01) of the admissions tax collected by the licensed owner
for each person admitted to a riverboat operating from Gary
during the preceding calendar quarter must be paid to the
northwest Indiana law enforcement training center.
(7) Except as provided in section 9(g) of this chapter, fifteen
cents ($0.15) of the admissions tax collected by the licensed
owner for each person admitted to a riverboat operating from
Gary during the preceding calendar quarter must be paid to the
state fair commission for use in any activity that the
commission is authorized to carry out under IC 15-13-3.
(8) Except as provided in section 9(g) of this chapter, ten cents
($0.10) of the admissions tax collected by the licensed owner
for each person admitted to a riverboat operating from Gary
during the preceding calendar quarter must be paid to the
division of mental health and addiction.
(9) Sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person admitted to a riverboat
operating from Gary during the preceding calendar quarter must
be paid to the state general fund.
(d) Except as provided by IC 6-3.1-20-7, the treasurer of state
shall quarterly pay the following amounts from the taxes collected
during the preceding calendar quarter from the riverboat operating
from Hammond:
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(1) The lesser of:
(A) eight hundred seventy-five thousand dollars ($875,000);
or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to a riverboat
operating from Hammond during the preceding calendar
quarter;
to the fiscal officer of the northwest Indiana regional
development authority to partially satisfy Hammond's funding
obligation to the authority under IC 36-7.5-4-2.
(2) The lesser of:
(A) two hundred eighteen thousand seven hundred fifty
dollars ($218,750); or
(B) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional
development authority to partially satisfy Lake County's
funding obligation to the authority under IC 36-7.5-4-2.
(3) Except as provided in section 9(g) of this chapter, the
remainder, if any, of:
(A) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (1) for the calendar
quarter;
must be paid to the city of Hammond.
(4) Except as provided in section 9(g) of this chapter, the
remainder, if any, of:
(A) one dollar ($1) of the admissions tax collected by the
licensed owner for each person admitted to the riverboat
during the preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (2) for the calendar
quarter;
must be paid to Lake County.
(5) Except as provided in section 9(g) of this chapter, nine cents
($0.09) of the admissions tax collected by the licensed owner
for each person admitted to the riverboat during the preceding
calendar quarter must be paid to the county convention and
visitors bureau for Lake County.
(6) Except as provided in section 9(g) of this chapter, one cent
($0.01) of the admissions tax collected by the licensed owner
for each person admitted to a riverboat during the preceding
calendar quarter must be paid to the northwest Indiana law
enforcement training center.
(7) Except as provided in section 9(g) of this chapter, fifteen
Indiana Code 2016
cents ($0.15) of the admissions tax collected by the licensed
owner for each person admitted to the riverboat during the
preceding calendar quarter must be paid to the state fair
commission for use in any activity that the commission is
authorized to carry out under IC 15-13-3.
(8) Except as provided in section 9(g) of this chapter, ten cents
($0.10) of the admissions tax collected by the licensed owner
for each person admitted to the riverboat during the preceding
calendar quarter must be paid to the division of mental health
and addiction.
(9) Sixty-five cents ($0.65) of the admissions tax collected by
the licensed owner for each person admitted to the riverboat
during the preceding calendar quarter must be paid to the state
general fund.
As added by P.L.204-2016, SEC.2.
IC 4-33-12-9
Payment of admissions tax to certain governmental entities;
calculation of base year revenue; payments to state general fund
Sec. 9. (a) Money paid to a unit of local government under section
6 or 8 of this chapter:
(1) must be paid to the fiscal officer of the unit and may be
deposited in the unit's general fund or riverboat fund established
under IC 36-1-8-9, or both;
(2) may not be used to reduce the unit's maximum levy under
IC 6-1.1-18.5 but may be used at the discretion of the unit to
reduce the property tax levy of the unit for a particular year;
(3) may be used for any legal or corporate purpose of the unit,
including the pledge of money to bonds, leases, or other
obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
(b) Money paid by the treasurer of state to a county convention
and visitors bureau or promotion fund under section 6 of this chapter
must be:
(1) deposited in:
(A) the county convention and visitor promotion fund; or
(B) the county's general fund if the county does not have a
convention and visitor promotion fund; and
(2) used only for the tourism promotion, advertising, and
economic development activities of the county and community.
(c) Money received by the division of mental health and addiction
under section 6 or 8 of this chapter:
(1) is annually appropriated to the division of mental health and
addiction;
(2) shall be distributed to the division of mental health and
addiction at times during each state fiscal year determined by
the budget agency; and
(3) shall be used by the division of mental health and addiction
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for programs and facilities for the prevention and treatment of
addictions to drugs, alcohol, and compulsive gambling,
including the creation and maintenance of a toll free telephone
line to provide the public with information about these
addictions.
The division shall allocate at least twenty-five percent (25%) of the
money received to the prevention and treatment of compulsive
gambling.
(d) This subsection applies to the following entities receiving
money under section 6 or 8 of this chapter:
(1) A city or county.
(2) A county convention and visitors bureau or promotion fund
for a county other than Lake County.
(3) The state fair commission.
(4) The division of mental health and addiction.
The treasurer of state shall determine the total amount of money paid
by the treasurer of state to an entity subject to this subsection during
the state fiscal year 2002. The amount determined under this
subsection is the base year revenue for each entity subject to this
subsection. The treasurer of state shall certify the base year revenue
determined under this subsection to each entity subject to this
subsection.
(e) This subsection applies to the following entities receiving
money under section 8 of this chapter:
(1) A county convention and visitors bureau for Lake County.
(2) The northwest Indiana law enforcement training center.
The treasurer of state shall determine the total amount of money paid
by the treasurer of state to the entity described in subdivision (1)
during state fiscal year 2002. The amount determined under this
subsection multiplied by nine-tenths (0.9) is the base year revenue
for the entity described in subdivision (1). The amount determined
under this subsection multiplied by one-tenth (0.1) is the base year
revenue for the entity described in subdivision (2). The treasurer of
state shall certify the base year revenue determined under this
subsection to each entity subject to this subsection.
(f) The total amount of money distributed to an entity under
section 6 or 8 of this chapter during a state fiscal year may not
exceed the entity's base year revenue as determined under subsection
(d) or (e). For purposes of this section, the treasurer of state shall
treat any amounts distributed under section 8 of this chapter to the
northwest Indiana regional development authority as amounts
constructively received by East Chicago, Gary, Hammond, and Lake
County, as appropriate. If the treasurer of state determines that the
total amount of money:
(1) distributed to an entity; and
(2) constructively received by an entity;
under section 6 or 8 of this chapter during a state fiscal year is less
than the entity's base year revenue, the treasurer of state shall make
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a supplemental distribution to the entity under IC 4-33-13-5.
(g) The treasurer of state shall pay that part of the riverboat
admissions taxes that:
(1) exceeds a particular entity's base year revenue; and
(2) would otherwise be due to the entity under this section;
to the state general fund instead of to the entity.
As added by P.L.204-2016, SEC.3.
Indiana Code 2016
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