Sec. 0.1. The following amendments to this chapter apply as follows: (1) The addition of section 1.5 of this chapter by P.L.192-2002(ss) applies to admissions occurring and receipts received after June 30, 2002. (2) The amendments made to section 5 of this chapter by P.L.234-2007 apply to riverboat wagering taxes remitted by an operating agent […]
As added by P.L.220-2011, SEC.56. Repealed by P.L.268-2017, SEC.32.
Sec. 0.5. This chapter does not apply to sports wagering conducted under IC 4-38 at a riverboat. As added by P.L.293-2019, SEC.28.
Sec. 0.7. (a) This section applies only to a licensed owner described in IC 4-33-6-1(a)(1). (b) Adjusted gross receipts received by two (2) riverboats operated by the licensed owner in accordance with IC 4-33-6-1(d) must be taxed separately under this chapter regardless of the fact that the riverboats are operated under a single license. (c) […]
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.192-2002(ss), SEC.24; P.L.224-2003, SEC.45; P.L.229-2013, SEC.19. Repealed by P.L.268-2017, SEC.33.
Sec. 1.5. (a) This subsection applies only to a riverboat that received at least seventy-five million dollars ($75,000,000) of adjusted gross receipts during the preceding state fiscal year. A graduated tax is imposed on the adjusted gross receipts received from gambling games authorized under this article as follows: (1) For state fiscal years ending before […]
Sec. 1.7. (a) This section applies only to a riverboat located in a historic hotel district in a state fiscal year if: (1) the riverboat received not more than eighty million dollars ($80,000,000) of adjusted gross receipts during the preceding state fiscal year; and (2) the operating agent for the riverboat and the owner of […]
Sec. 2. The state gaming fund is established. Money in the fund does not revert to the state general fund at the end of the state fiscal year. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.273-1999, SEC.41.
Sec. 3. The department shall deposit tax revenue collected under this chapter in the state gaming fund. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.273-1999, SEC.42.
Sec. 4. Sufficient funds are annually appropriated to the commission from the state gaming fund to administer this article. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.20-1995, SEC.18; P.L.273-1999, SEC.43.
Note: This version of section effective 4-1-2022. See also preceding version of this section, effective until 4-1-2022. Sec. 5. (a) This subsection does not apply to tax revenue remitted by an operating agent operating a riverboat in a historic hotel district. After funds are appropriated under section 4 of this chapter, each month the auditor […]
Note: This version of section effective until 4-1-2022. See also following version of this section, effective 4-1-2022. Sec. 5. (a) This subsection does not apply to tax revenue remitted by an operating agent operating a riverboat in a historic hotel district. After funds are appropriated under section 4 of this chapter, each month the auditor […]
Sec. 5.1. Subject to: (1) the appropriation requirements in IC 6-1.1; and (2) any agreement entered into by a city, town, or county that commits the money for a particular purpose; money received at any time under section 5(d) or 5(g) of this chapter may be used for any purpose authorized by section 5 of […]
Sec. 5.3. (a) This section applies to each of the first four (4) full state fiscal years beginning after a licensed owner begins gaming operations under IC 4-33-6-4.5. (b) As used in this section, “qualified city” refers to East Chicago, Hammond, or Michigan City. (c) The auditor of state shall determine the total amount of […]
Sec. 6. (a) Money paid to a unit of local government under 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 or actual […]
Sec. 7. (a) This section applies to adjusted gross receipts from wagering on gambling games that occurs after the effective date of this section, as added by SEA 528-2013. (b) As used in this section, “qualified wagering” refers to wagers made by patrons using noncashable vouchers, coupons, electronic credits, or electronic promotions provided by the […]
