CHAPTER 12. ADMISSION TAXES
IC 4-33-12
Chapter 12. Admission Taxes
IC 4-33-12-1
Admissions tax rate
Sec. 1. (a) This subsection does not apply to a riverboat that hasimplemented flexible scheduling under IC 4-33-6-21. A tax isimposed on admissions to gambling excursions authorized under thisarticle at a rate of three dollars ($3) for each person admitted to thegambling excursion. This admission tax is imposed upon the licensedowner conducting the gambling excursion.
(b) This subsection applies only to a riverboat that hasimplemented 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 hasimplemented flexible scheduling under IC 4-33-6-21 or IC 4-33-6.5at the rate of three dollars ($3) for each person admitted to theriverboat. This admission tax is imposed upon the licensed owner oroperating agent operating the riverboat.
(c) The commission may by rule determine the point at which aperson is considered to be:
(1) admitted to a gambling excursion, in the case of a riverboatsubject to subsection (a); or
(2) admitted to a riverboat, in the case of a riverboat subject tosubsection (b);
for purposes of collecting the admissions tax under this chapter.
As added by P.L.277-1993(ss), SEC.124. Amended byP.L.192-2002(ss), SEC.21; P.L.92-2003, SEC.49; P.L.233-2007,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 hasimplemented flexible scheduling under IC 4-33-6-21.
(b) If tickets are issued that may be used for admission to morethan one (1) gambling excursion, the admission tax must be paid foreach person using the ticket on each gambling excursion for whichthe 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 sametax on the passes or complimentary tickets as if the passes or ticketswere sold at the regular admission rate.
As added by P.L.277-1993(ss), SEC.124. Amended byP.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 issuetax-free passes to the following persons:
(1) Actual and necessary officials and employees of the licenseeor operating agent. (2) Other persons actually working on the riverboat.
(b) The number and issuance of tax-free passes is subject to therules of the commission. A list of all persons to whom the tax-freepasses 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 theadmissions taxes collected to the department. The licensed owner oroperating agent must make the tax payments each day for thepreceding day's admissions.
(b) The payment of the tax under this section must be on a formprescribed by the department.
(c) The department may require payment under this section to bemade 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 sectionthrough electronic funds transfer, the department may allow thelicensed owner or operating agent to file a monthly report toreconcile 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
Suspension of license or gaming operations for failure to submitpayment or return
Sec. 5. The commission may suspend or revoke the license of alicensed owner or order the suspension of gaming operations of anoperating agent that does not submit the payment or the tax returnform 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
Disposition of tax revenue
Sec. 6. (a) The department shall place in the state general fund thetax revenue collected under this chapter.
(b) Except as provided by subsections (c) and (d) andIC 6-3.1-20-7, the treasurer of state shall quarterly pay the followingamounts:
(1) Except as provided in subsection (k), one dollar ($1) of theadmissions tax collected by the licensed owner for each personembarking on a gambling excursion during the quarter oradmitted to a riverboat that has implemented flexible schedulingunder 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 thanone hundred ten thousand (110,000) but less than onehundred fifteen thousand (115,000); or (ii) is contiguous to the Ohio River and is the largest cityin the county; and
(B) the county in which the riverboat is docked, if theriverboat is not docked in a city described in clause (A).
(2) Except as provided in subsection (k), one dollar ($1) of theadmissions 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 hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county in which the riverboat is docked. Inthe case of a county described in subdivision (1)(B), this onedollar ($1) is in addition to the one dollar ($1) received undersubdivision (1)(B).
(3) Except as provided in subsection (k), ten cents ($0.10) of theadmissions 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 hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county convention and visitors bureau orpromotion fund for the county in which the riverboat is docked.
(4) Except as provided in subsection (k), fifteen cents ($0.15)of the admissions tax collected by the licensed owner for eachperson:
(A) embarking on a gambling excursion during the quarter;or
(B) admitted to a riverboat during a quarter that hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the state fair commission, for use in any activitythat the commission is authorized to carry out under IC 15-13-3.
(5) Except as provided in subsection (k), ten cents ($0.10) of theadmissions 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 hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the division of mental health and addiction. Thedivision shall allocate at least twenty-five percent (25%) of thefunds derived from the admissions tax to the prevention andtreatment of compulsive gambling.
(6) Except as provided in subsection (k) and section 7 of thischapter, sixty-five cents ($0.65) of the admissions tax collectedby the licensed owner for each person embarking on a gamblingexcursion during the quarter or admitted to a riverboat duringthe quarter that has implemented flexible scheduling underIC 4-33-6-21 shall be paid to the Indiana horse racingcommission to be distributed as follows, in amounts determinedby the Indiana horse racing commission, for the promotion andoperation of horse racing in Indiana: (A) To one (1) or more breed development funds establishedby the Indiana horse racing commission underIC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horseracing commission under IC 4-31. The commission maymake a grant under this clause only for purses, promotions,and routine operations of the racetrack. No grants shall bemade for long term capital investment or construction, andno grants shall be made before the racetrack becomesoperational and is offering a racing schedule.
(c) With respect to tax revenue collected from a riverboat locatedin a historic hotel district, the treasurer of state shall quarterly paythe following:
(1) With respect to admissions taxes collected for a personadmitted to the riverboat before July 1, 2010, the followingamounts:
(A) Twenty-two percent (22%) of the admissions taxcollected during the quarter shall be paid to the countytreasurer of the county in which the riverboat is located. Thecounty treasurer shall distribute the money received underthis clause as follows:
(i) Twenty-two and seventy-five hundredths percent(22.75%) shall be quarterly distributed to the countytreasurer of a county having a population of more thanthirty-nine thousand six hundred (39,600) but less thanforty thousand (40,000) for appropriation by the countyfiscal body after receiving a recommendation from thecounty executive. The county fiscal body for the receivingcounty shall provide for the distribution of the moneyreceived under this item to one (1) or more taxing units (asdefined in IC 6-1.1-1-21) in the county under a formulaestablished by the county fiscal body after receiving arecommendation from the county executive.
(ii) Twenty-two and seventy-five hundredths percent(22.75%) shall be quarterly distributed to the countytreasurer of a county having a population of more than tenthousand seven hundred (10,700) but less than twelvethousand (12,000) for appropriation by the county fiscalbody. The county fiscal body for the receiving county shallprovide for the distribution of the money received underthis item to one (1) or more taxing units (as defined inIC 6-1.1-1-21) in the county under a formula establishedby the county fiscal body after receiving arecommendation from the county executive.
(iii) Fifty-four and five-tenths percent (54.5%) shall beretained by the county where the riverboat is located forappropriation by the county fiscal body after receiving arecommendation from the county executive.
(B) Five percent (5%) of the admissions tax collected duringthe quarter shall be paid to a town having a population of
more than two thousand two hundred (2,200) but less thanthree thousand five hundred (3,500) located in a countyhaving a population of more than nineteen thousand threehundred (19,300) but less than twenty thousand (20,000). Atleast twenty percent (20%) of the taxes received by a townunder this clause must be transferred to the schoolcorporation in which the town is located.
(C) Five percent (5%) of the admissions tax collected duringthe quarter shall be paid to a town having a population ofmore than three thousand five hundred (3,500) located in acounty having a population of more than nineteen thousandthree hundred (19,300) but less than twenty thousand(20,000). At least twenty percent (20%) of the taxes receivedby a town under this clause must be transferred to the schoolcorporation in which the town is located.
(D) Twenty percent (20%) of the admissions tax collectedduring the quarter shall be paid in equal amounts to eachtown that:
(i) is located in the county in which the riverboat islocated; and
(ii) contains a historic hotel.
At least twenty percent (20%) of the taxes received by atown under this clause must be transferred to the schoolcorporation in which the town is located.
(E) Ten percent (10%) of the admissions tax collected duringthe quarter shall be paid to the Orange County developmentcommission established under IC 36-7-11.5. At leastone-third (1/3) of the taxes paid to the Orange Countydevelopment commission under this clause must betransferred to the Orange County convention and visitorsbureau.
(F) Thirteen percent (13%) of the admissions tax collectedduring the quarter shall be paid to the West Baden Springshistoric hotel preservation and maintenance fund establishedby IC 36-7-11.5-11(b).
(G) Twenty-five percent (25%) of the admissions taxcollected during the quarter shall be paid to the Indianaeconomic development corporation to be used by thecorporation for the development and implementation of aregional economic development strategy to assist theresidents of the county in which the riverboat is located andresidents of contiguous counties in improving their qualityof life and to help promote successful and sustainablecommunities. The regional economic development strategymust include goals concerning the following issues:
(i) Job creation and retention.
(ii) Infrastructure, including water, wastewater, and stormwater infrastructure needs.
(iii) Housing.
(iv) Workforce training. (v) Health care.
(vi) Local planning.
(vii) Land use.
(viii) Assistance to regional economic developmentgroups.
(ix) Other regional development issues as determined bythe Indiana economic development corporation.
(2) With respect to admissions taxes collected for a personadmitted to the riverboat after June 30, 2010, the followingamounts:
(A) Twenty-nine and thirty-three hundredths percent(29.33%) to the county treasurer of Orange County. Thecounty treasurer shall distribute the money received underthis clause as follows:
(i) Twenty-two and seventy-five hundredths percent(22.75%) to the county treasurer of Dubois County fordistribution in the manner described in subdivision(1)(A)(i).
(ii) Twenty-two and seventy-five hundredths percent(22.75%) to the county treasurer of Crawford County fordistribution in the manner described in subdivision(1)(A)(ii).
(iii) Fifty-four and five-tenths percent (54.5%) to beretained by the county treasurer of Orange County forappropriation by the county fiscal body after receiving arecommendation from the county executive.
(B) Six and sixty-seven hundredths percent (6.67%) to thefiscal officer of the town of Orleans. At least twenty percent(20%) of the taxes received by the town under this clausemust be transferred to Orleans Community Schools.
(C) Six and sixty-seven hundredths percent (6.67%) to thefiscal officer of the town of Paoli. At least twenty percent(20%) of the taxes received by the town under this clausemust be transferred to the Paoli Community SchoolCorporation.
(D) Twenty-six and sixty-seven hundredths percent(26.67%) to be paid in equal amounts to the fiscal officers ofthe towns of French Lick and West Baden Springs. At leasttwenty percent (20%) of the taxes received by a town underthis clause must be transferred to the Springs ValleyCommunity School Corporation.
(E) Thirty and sixty-six hundredths percent (30.66%) to theIndiana economic development corporation to be used in themanner described in subdivision (1)(G).
(d) With respect to tax revenue collected from a riverboat thatoperates from a county having a population of more than fourhundred thousand (400,000) but less than seven hundred thousand(700,000), the treasurer of state shall quarterly pay the followingamounts:
(1) Except as provided in subsection (k), 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 hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the city in which the riverboat is docked.
(2) Except as provided in subsection (k), one dollar ($1) of theadmissions 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 hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county in which the riverboat is docked.
(3) Except as provided in subsection (k), nine cents ($0.09) ofthe admissions tax collected by the licensed owner for eachperson:
(A) embarking on a gambling excursion during the quarter;or
(B) admitted to a riverboat during the quarter that hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the county convention and visitors bureau orpromotion fund for the county in which the riverboat is docked.
(4) Except as provided in subsection (k), one cent ($0.01) of theadmissions 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 hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the northwest Indiana law enforcement trainingcenter.
(5) Except as provided in subsection (k), fifteen cents ($0.15)of the admissions tax collected by the licensed owner for eachperson:
(A) embarking on a gambling excursion during the quarter;or
(B) admitted to a riverboat during a quarter that hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the state fair commission for use in any activitythat the commission is authorized to carry out under IC 15-13-3.
(6) Except as provided in subsection (k), ten cents ($0.10) of theadmissions 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 hasimplemented flexible scheduling under IC 4-33-6-21;
shall be paid to the division of mental health and addiction. Thedivision shall allocate at least twenty-five percent (25%) of thefunds derived from the admissions tax to the prevention andtreatment of compulsive gambling.
(7) Except as provided in subsection (k) and section 7 of this
chapter, sixty-five cents ($0.65) of the admissions tax collectedby the licensed owner for each person embarking on a gamblingexcursion during the quarter or admitted to a riverboat duringthe quarter that has implemented flexible scheduling underIC 4-33-6-21 shall be paid to the Indiana horse racingcommission to be distributed as follows, in amounts determinedby the Indiana horse racing commission, for the promotion andoperation of horse racing in Indiana:
(A) To one (1) or more breed development funds establishedby the Indiana horse racing commission underIC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horseracing commission under IC 4-31. The commission maymake a grant under this clause only for purses, promotions,and routine operations of the racetrack. No grants shall bemade for long term capital investment or construction, andno grants shall be made before the racetrack becomesoperational and is offering a racing schedule.
(e) Money paid to a unit of local government under subsection (b),(c), or (d):
(1) must be paid to the fiscal officer of the unit and may bedeposited in the unit's general fund or riverboat fund establishedunder IC 36-1-8-9, or both;
(2) may not be used to reduce the unit's maximum levy underIC 6-1.1-18.5 but may be used at the discretion of the unit toreduce 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 otherobligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
(f) Money paid by the treasurer of state under subsection (b)(3) or(d)(3) 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 aconvention and visitor promotion fund; and
(2) used only for the tourism promotion, advertising, andeconomic development activities of the county and community.
(g) Money received by the division of mental health and addictionunder subsections (b)(5) and (d)(6):
(1) is annually appropriated to the division of mental health andaddiction;
(2) shall be distributed to the division of mental health andaddiction at times during each state fiscal year determined bythe budget agency; and
(3) shall be used by the division of mental health and addictionfor programs and facilities for the prevention and treatment ofaddictions to drugs, alcohol, and compulsive gambling,including the creation and maintenance of a toll free telephoneline to provide the public with information about these
addictions. The division shall allocate at least twenty-fivepercent (25%) of the money received to the prevention andtreatment of compulsive gambling.
(h) This subsection applies to the following:
(1) Each entity receiving money under subsection (b).
(2) Each entity receiving money under subsection (d)(1)through (d)(2).
(3) Each entity receiving money under subsection (d)(5)through (d)(7).
The treasurer of state shall determine the total amount of money paidby the treasurer of state to an entity subject to this subsection duringthe state fiscal year 2002. The amount determined under thissubsection is the base year revenue for each entity subject to thissubsection. The treasurer of state shall certify the base year revenuedetermined under this subsection to each entity subject to thissubsection.
(i) This subsection applies to an entity receiving money undersubsection (d)(3) or (d)(4). The treasurer of state shall determine thetotal amount of money paid by the treasurer of state to the entitydescribed in subsection (d)(3) during state fiscal year 2002. Theamount determined under this subsection multiplied by nine-tenths(0.9) is the base year revenue for the entity described in subsection(d)(3). The amount determined under this subsection multiplied byone-tenth (0.1) is the base year revenue for the entity described insubsection (d)(4). The treasurer of state shall certify the base yearrevenue determined under this subsection to each entity subject tothis subsection.
(j) This subsection does not apply to an entity receiving moneyunder subsection (c). For state fiscal years beginning after June 30,2002, the total amount of money distributed to an entity under thissection during a state fiscal year may not exceed the entity's baseyear revenue as determined under subsection (h) or (i). If thetreasurer of state determines that the total amount of moneydistributed to an entity under this section during a state fiscal year isless than the entity's base year revenue, the treasurer of state shallmake a supplemental distribution to the entity under IC 4-33-13-5(g).
(k) This subsection does not apply to an entity receiving moneyunder subsection (c). For state fiscal years beginning after June 30,2002, the treasurer of state shall pay that part of the riverboatadmissions 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.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.
IC 4-33-12-6.2
Repealed
(Repealed by P.L.192-2002(ss), SEC.190.)
IC 4-33-12-7
Distributions to the Indiana horse racing commission
Sec. 7. (a) The maximum amount paid to the Indiana horse racingcommission under this article in a state fiscal year may not exceedthe remainder of:
(1) the Indiana horse racing commission's base year revenue asdetermined under section 6(h) of this chapter; minus
(2) the amount of money, if any, distributed by licensees underIC 4-35-7-12 to horsemen's associations and for horse racingpurses and breed development in the state fiscal year.
(b) For each state fiscal year, the treasurer of state shall pay anamount equal to the lesser of:
(1) the amount of admissions taxes specified in:
(A) section 6(b)(6) of this chapter; and
(B) section 6(d)(7) of this chapter; or
(2) the amount of money distributed under IC 4-35-7-12 that issubtracted from the Indiana horse racing commission's baseyear revenue under subsection (a);
to the state general fund instead of to the Indiana horse racingcommission.
As added by P.L.233-2007, SEC.17.