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 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,
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
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
Disposition of tax revenue
Sec. 6. (a) The department shall place in the state general fund the
tax revenue collected under this chapter.
(b) Except as provided by subsections (c) and (d) and
IC 6-3.1-20-7, the treasurer of state shall quarterly pay the following
amounts:
(1) Except as provided in subsection (k), 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 ten thousand (110,000) 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 (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 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 (k), 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.
(4) Except as provided in subsection (k), 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 (k), 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 (k) and section 7 of this
chapter, 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 Indiana horse racing
commission to be distributed as follows, in amounts determined
by the Indiana horse racing commission, for the promotion and
operation of horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under
IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may
make a grant under this clause only for purses, promotions,
and routine operations of the racetrack. No grants shall be
made for long term capital investment or construction, and
no grants shall be made before the racetrack becomes
operational and is offering a racing schedule.
(c) With respect to tax revenue collected from a riverboat located
in a historic hotel district, the treasurer of state shall quarterly pay
the following:
(1) With respect to admissions taxes collected for a person
admitted to the riverboat before July 1, 2010, the following
amounts:
(A) Twenty-two percent (22%) of the admissions tax
collected during the quarter shall be paid to the county
treasurer of the county in which the riverboat is located. The
county treasurer shall distribute the money received under
this clause as follows:
(i) Twenty-two and seventy-five hundredths percent
(22.75%) shall be quarterly distributed to the county
treasurer of a county having a population of more than
thirty-nine thousand six hundred (39,600) but less than
forty thousand (40,000) for appropriation by the county
fiscal body after receiving a recommendation from the
county executive. The county fiscal body for the receiving
county shall provide for the distribution of the money
received under this item to one (1) or more taxing units (as
defined in IC 6-1.1-1-21) in the county under a formula
established by the county fiscal body after receiving a
recommendation from the county executive.
(ii) Twenty-two and seventy-five hundredths percent
(22.75%) shall be quarterly distributed to the county
treasurer of a county having a population of more than ten
thousand seven hundred (10,700) but less than twelve
thousand (12,000) for appropriation by the county fiscal
body. The county fiscal body for the receiving county shall
provide for the distribution of the money received under
this item to one (1) or more taxing units (as defined in
IC 6-1.1-1-21) in the county under a formula established
by the county fiscal body after receiving a
recommendation from the county executive.
(iii) Fifty-four and five-tenths percent (54.5%) shall be
retained by the county where the riverboat is located for
appropriation by the county fiscal body after receiving a
recommendation from the county executive.
(B) Five percent (5%) of the admissions tax collected during
the quarter shall be paid to a town having a population of
more than two thousand two hundred (2,200) but less than
three thousand five hundred (3,500) located in a county
having a population of more than nineteen thousand three
hundred (19,300) but less than twenty thousand (20,000). At
least twenty percent (20%) of the taxes received by a town
under this clause must be transferred to the school
corporation in which the town is located.
(C) Five percent (5%) of the admissions tax collected during
the quarter shall be paid to a town having a population of
more than three thousand five hundred (3,500) located in a
county having a population of more than nineteen thousand
three hundred (19,300) but less than twenty thousand
(20,000). At least twenty percent (20%) of the taxes received
by a town under this clause must be transferred to the school
corporation in which the town is located.
(D) Twenty percent (20%) of the admissions tax collected
during the quarter shall be paid in equal amounts to each
town that:
(i) is located in the county in which the riverboat is
located; and
(ii) contains a historic hotel.
At least twenty percent (20%) of the taxes received by a
town under this clause must be transferred to the school
corporation in which the town is located.
(E) Ten percent (10%) of the admissions tax collected during
the quarter shall be paid to the Orange County development
commission established under IC 36-7-11.5. At least
one-third (1/3) of the taxes paid to the Orange County
development commission under this clause must be
transferred to the Orange County convention and visitors
bureau.
(F) Thirteen percent (13%) of the admissions tax collected
during the quarter shall be paid to the West Baden Springs
historic hotel preservation and maintenance fund established
by IC 36-7-11.5-11(b).
(G) Twenty-five percent (25%) of the admissions tax
collected during the quarter shall be paid to the Indiana
economic development corporation to be used by the
corporation for the development and implementation of a
regional economic development strategy to assist the
residents of the county in which the riverboat is located and
residents of contiguous counties in improving their quality
of life and to help promote successful and sustainable
communities. The regional economic development strategy
must include goals concerning the following issues:
(i) Job creation and retention.
(ii) Infrastructure, including water, wastewater, and storm
water infrastructure needs.
(iii) Housing.
(iv) Workforce training.
(v) Health care.
(vi) Local planning.
(vii) Land use.
(viii) Assistance to regional economic development
groups.
(ix) Other regional development issues as determined by
the Indiana economic development corporation.
(2) With respect to admissions taxes collected for a person
admitted to the riverboat after June 30, 2010, the following
amounts:
(A) Twenty-nine and thirty-three hundredths percent
(29.33%) to the county treasurer of Orange County. The
county treasurer shall distribute the money received under
this clause as follows:
(i) Twenty-two and seventy-five hundredths percent
(22.75%) to the county treasurer of Dubois County for
distribution 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 for
distribution in the manner described in subdivision
(1)(A)(ii).
(iii) Fifty-four and five-tenths percent (54.5%) to be
retained by the county treasurer of Orange County for
appropriation by the county fiscal body after receiving a
recommendation from the county executive.
(B) Six and sixty-seven hundredths percent (6.67%) to the
fiscal officer of the town of Orleans. At least twenty percent
(20%) of the taxes received by the town under this clause
must be transferred to Orleans Community Schools.
(C) Six and sixty-seven hundredths percent (6.67%) to the
fiscal officer of the town of Paoli. At least twenty percent
(20%) of the taxes received by the town under this clause
must be transferred to the Paoli Community School
Corporation.
(D) Twenty-six and sixty-seven hundredths percent
(26.67%) to be paid in equal amounts to the fiscal officers of
the towns of French Lick and West Baden Springs. At least
twenty percent (20%) of the taxes received by a town under
this clause must be transferred to the Springs Valley
Community School Corporation.
(E) Thirty and sixty-six hundredths percent (30.66%) to the
Indiana economic development corporation to be used in the
manner described in subdivision (1)(G).
(d) With respect to tax revenue collected from a riverboat that
operates from a county having a population of more than four
hundred thousand (400,000) but less than seven hundred thousand
(700,000), the treasurer of state shall quarterly pay the following
amounts:
(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 has
implemented 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 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.
(3) Except as provided in subsection (k), nine cents ($0.09) 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.
(4) Except as provided in subsection (k), one cent ($0.01) 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 northwest Indiana law enforcement training
center.
(5) Except as provided in subsection (k), 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.
(6) Except as provided in subsection (k), 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.
(7) Except as provided in subsection (k) and section 7 of this
chapter, 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 Indiana horse racing
commission to be distributed as follows, in amounts determined
by the Indiana horse racing commission, for the promotion and
operation of horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under
IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may
make a grant under this clause only for purses, promotions,
and routine operations of the racetrack. No grants shall be
made for long term capital investment or construction, and
no grants shall be made before the racetrack becomes
operational 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 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.
(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 a
convention and visitor promotion fund; and
(2) used only for the tourism promotion, advertising, and
economic development activities of the county and community.
(g) Money received by the division of mental health and addiction
under subsections (b)(5) and (d)(6):
(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
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.
(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 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.
(i) This subsection applies to an entity receiving money under
subsection (d)(3) or (d)(4). The treasurer of state shall determine the
total amount of money paid by the treasurer of state to the entity
described in subsection (d)(3) 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
(d)(3). The amount determined under this subsection multiplied by
one-tenth (0.1) is the base year revenue for the entity described in
subsection (d)(4). The treasurer of state shall certify the base year
revenue determined under this subsection to each entity subject to
this subsection.
(j) This subsection does not apply to an entity receiving money
under subsection (c). For state fiscal years beginning after June 30,
2002, 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 (h) or (i). If the
treasurer of state determines that the total amount of money
distributed to 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(g).
(k) This subsection does not apply to an entity receiving money
under subsection (c). For state fiscal years beginning after June 30,
2002, 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.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 racing
commission under this article in a state fiscal year may not exceed
the remainder of:
(1) the Indiana horse racing commission's base year revenue as
determined under section 6(h) of this chapter; minus
(2) the amount of money, if any, distributed by licensees under
IC 4-35-7-12 to horsemen's associations and for horse racing
purses and breed development in the state fiscal year.
(b) For each state fiscal year, the treasurer of state shall pay an
amount 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 is
subtracted from the Indiana horse racing commission's base
year revenue under subsection (a);
to the state general fund instead of to the Indiana horse racing
commission.
As added by P.L.233-2007, SEC.17.