Sec. 1. A person that holds a permit to conduct a horse racing meeting or a license to operate a satellite facility shall withhold: (1) eighteen percent (18%) of the total of money wagered on each day at the racetrack or satellite facility (including money wagered on exotic wagering pools, but excluding money wagered on […]
Sec. 1.5. (a) Except as provided in subsection (b), a person that holds a permit to conduct a horse racing meeting or a permit holder licensed to operate a satellite facility shall retain the following amounts from the money withheld under section 1 of this chapter: (1) For pari-mutuel wagers made at a permit holder’s […]
Sec. 10. (a) At the close of each day on which pari-mutuel wagering is conducted at a racetrack or satellite facility, the permit holder or satellite facility operator shall pay the breakage from each of the races on which wagers were taken on that day to the department of state revenue for deposit in the […]
Sec. 2. Each person that holds a permit to conduct a horse racing meeting or a permit holder licensed to operate a satellite facility shall pay as purse money from the amounts withheld under section 1 of this chapter an amount equal to: (1) eight percent (8%) of the total amount of money wagered on […]
Sec. 3. (a) At the close of each day on which a permit holder or satellite facility operator conducts pari-mutuel wagering on live racing or simulcasts at a racetrack or satellite facility, the permit holder or satellite facility operator shall pay to the department of state revenue a tax on the total amount of money […]
As added by P.L.341-1989(ss), SEC.2. Repealed by P.L.24-1992, SEC.64.
Sec. 5. (a) At the close of each day on which pari-mutuel wagering is conducted, each permit holder or satellite facility operator shall pay to the department of state revenue a tax equal to twenty cents ($0.20) for each person who paid an admission charge for the privilege of entering the racetrack grounds or satellite […]
As added by P.L.341-1989(ss), SEC.2. Repealed by P.L.1-1990, SEC.43.
Sec. 7. (a) This section does not apply to money wagered on simulcasts of horse races televised under IC 4-31-7-7. (b) Each permit holder shall pay a fee after the completion of each racing meeting. This fee is in addition to the taxes imposed by section 3 of this chapter. Except as provided in subsection […]
Sec. 8. No tax or fee, except as provided in this article, shall be assessed or collected from a permit holder by a political subdivision having the power to assess or collect a tax or fee. This section does not apply to real or personal property taxes imposed by a local taxing unit. As added […]
Sec. 9. (a) Before January 15 and July 15 of each year, each permit holder that operates satellite facilities shall forward to the auditor of state an amount equal to one-half of one percent (0.5%) of the total amount of money wagered at that permit holder’s satellite facilities during the six (6) month period ending […]
