Bill Text: IN HB1353 | 2013 | Regular Session | Introduced
Bill Title: Wagering taxes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2013-01-23 - First reading: referred to Committee on Public Policy [HB1353 Detail]
Download: Indiana-2013-HB1353-Introduced.html
Citations Affected: IC 4-31-11-11; IC 4-33; IC 4-35; IC 6-1.1-4-31.5;
IC 6-3.1-20-7; IC 6-8.1-1-1; IC 6-9-2-4.3; IC 8-18-8-5; IC 12-23-2;
IC 20-26-5-22.5; IC 20-47-1; IC 36-1; IC 36-7-11.5-11; IC 36-7.5-4-16.
Synopsis: Wagering taxes. Requires that wagers made by riverboat
and racetrack casino patrons using noncashable vouchers, coupons,
electronic credits, or electronic promotions provided by a licensee or
operating agent be subtracted from the amounts received from gaming
operations by the licensee or operating agent when calculating the
adjusted gross receipts of the licensee or operating agent. (Under
current law, cash paid out as winnings to patrons and a limited amount
of uncollectible receivables are subtracted from the amounts received
from gaming operations to calculate the adjusted gross receipts.)
Replaces the riverboat admissions tax with a supplemental wagering
tax. Provides that the supplemental wagering tax is 2.5% of the
adjusted gross receipts of the licensee or operating agent.
Effective: July 1, 2013.
January 23, 2013, read first time and referred to Committee on Public Policy.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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A BILL FOR AN ACT to amend the Indiana Code concerning
gaming.
(1) breakage and outs paid into the fund under IC 4-31-9-10;
(2) appropriations by the general assembly;
(3) gifts;
(4) stakes payments;
(5) entry fees; and
(6) money paid into the fund under
(1) the total of all cash and property (including checks received by a licensee or an operating agent), whether collected or not, received by a licensee or an operating agent from gaming operations; minus
(2) the total of:
(A) all cash paid out as winnings to patrons; and
(B) uncollectible gaming receivables, not to exceed the lesser of:
(i) a reasonable provision for uncollectible patron checks received from gaming operations; or
(ii) two percent (2%) of the total of all sums, including checks, whether collected or not, less the amount paid out as winnings to patrons.
For purposes of this
(b) With respect to gaming operations conducted after June 30, 2013, "adjusted gross receipts" means:
(1) the total of all cash and property (including checks received by a licensee or an operating agent), whether collected or not, received by a licensee or an operating agent from gaming operations; minus
(2) the sum of the following:
(A) The total amount of cash paid out as winnings to patrons.
(B) The total dollar amount of wagers made by a riverboat's patrons using noncashable vouchers, coupons, electronic credits, or electronic promotions provided by the licensee or operating agent.
(C) The amount of uncollectible gaming receivables, not to exceed the lesser of:
(i) a reasonable provision for uncollectible patron checks received from gaming operations; or
(ii) two percent (2%) of the total of all sums, including checks, whether collected or not, less the amount paid out as winnings to patrons.
For purposes of this subsection, a counter or personal check that is invalid or unenforceable under this article is considered cash received by the licensee or operating agent from gaming operations.
(b) The base year revenue of the Lake County convention and
visitors bureau is equal to the product of:
(1) the amount of riverboat admissions taxes that the bureau
received in state fiscal year 2002; multiplied by
(2) nine-tenths (0.9).
(c) The base year revenue of the northwest Indiana law
enforcement training center is equal to the product of:
(1) the amount of riverboat admissions taxes that the Lake
county convention and visitors bureau received in state fiscal
year 2002; multiplied by
(2) one-tenth (0.1).
(1) On each admission ticket to a riverboat if tickets are issued.
(2) On a poster or placard that is on display in a public area of each riverboat where gambling games are conducted.
(b) The toll free telephone line described in
(1) maintained by the division of mental health and addiction under IC 12-23-1-6; and
(2) funded by the addiction services fund established by IC 12-23-2-2.
(c) The commission may adopt rules under IC 4-22-2 necessary to carry out this section.
(1) Except as provided in section 1.5 of this chapter, the information provided under section 1 of this chapter concerning a licensee or an applicant.
(2) The amount of the wagering tax and
(3) A copy of a letter providing the reasons for the denial of an owner's license or an operating agent's contract.
(4) A copy of a letter providing the reasons for the commission's refusal to allow an applicant to withdraw the applicant's
application.
(1) The operating agent must pay a nonrefundable initial fee of one million dollars ($1,000,000) to the commission. The fee must be deposited by the commission into the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11(b).
(2) The operating agent must post a bond as required in section 6 of this chapter.
(3) The operating agent must implement flexible scheduling.
(4) The operating agent must locate the riverboat in a historic hotel district at a location approved by the commission.
(5) The operating agent must comply with any requirements concerning the exterior design of the riverboat that are approved by the commission.
(6) Notwithstanding any law limiting the maximum length of contracts:
(A) the initial term of the contract may not exceed twenty (20) years; and
(B) any renewal or extension period permitted under the contract may not exceed twenty (20) years.
(7) The operating agent must collect and remit all taxes under
(8) The operating agent must comply with the restrictions on the transferability of the operating agent contract under section 12 of this chapter.
(2) supplemental wagering tax revenue received by the county under IC 4-33-13.5;
to the eligible municipalities.
(b) The amount that shall be distributed by the county to each eligible municipality under subsection (a) is based on the eligible municipality's proportionate share of the total population of all eligible municipalities. The most current certified census information available shall be used to determine an eligible municipality's proportionate share under this subsection. The determination of proportionate shares under this subsection shall be modified under the following conditions:
(1) The certification from any decennial census completed by the United States Bureau of the Census.
(2) Submission by one (1) or more eligible municipalities of a certified special census commissioned by an eligible municipality and performed by the United States Bureau of the Census.
(c) If proportionate shares are modified under subsection (b), distribution to eligible municipalities shall change with the:
(1) payments beginning April 1 of the year following the certification of a special census under subsection (b)(2); and
(2) the next quarterly payment following the certification of a decennial census under subsection (b)(1).
(b) Subject to section 1.5(h) of this chapter, a tax is imposed on the adjusted gross receipts received from gambling games authorized under this article at the rate of twenty-two and five-tenths percent (22.5%) of the amount of the adjusted gross receipts.
(c) The licensed owner shall remit the tax imposed by this chapter to the department before the close of the business day following the day the wagers are made.
(d) 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)).
(e) If the department requires taxes to be remitted under this chapter
through electronic funds transfer, the department may allow the
licensed owner to file a monthly report to reconcile the amounts
remitted to the department.
(f) The department may allow taxes remitted under this section to
be reported on the same form used for taxes paid under IC 4-33-12.
IC 4-33-13.5.
(b) A graduated tax is imposed on the adjusted gross receipts received from gambling games authorized under this article as follows:
(1) Fifteen percent (15%) of the first twenty-five million dollars ($25,000,000) of adjusted gross receipts received during the period beginning July 1 of each year and ending June 30 of the following year.
(2) Twenty percent (20%) of the adjusted gross receipts in excess of twenty-five million dollars ($25,000,000) but not exceeding fifty million dollars ($50,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year.
(3) Twenty-five percent (25%) of the adjusted gross receipts in excess of fifty million dollars ($50,000,000) but not exceeding seventy-five million dollars ($75,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year.
(4) Thirty percent (30%) of the adjusted gross receipts in excess of seventy-five million dollars ($75,000,000) but not exceeding one hundred fifty million dollars ($150,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year.
(5) Thirty-five percent (35%) of all adjusted gross receipts in excess of one hundred fifty million dollars ($150,000,000) but not exceeding six hundred million dollars ($600,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year.
(6) Forty percent (40%) of all adjusted gross receipts exceeding six hundred million dollars ($600,000,000) received during the period beginning July 1 of each year and ending June 30 of the
following year.
(c) The licensed owner or operating agent shall remit the tax
imposed by this chapter to the department before the close of the
business day following the day the wagers are made.
(d) The department may require payment under this section to be
made by electronic funds transfer (as defined in IC 4-8.1-2-7(f)).
(e) If the department requires taxes to be remitted under this chapter
through electronic funds transfer, the department may allow the
licensed owner or operating agent to file a monthly report to reconcile
the amounts remitted to the department.
(f) The department may allow taxes remitted under this section to
be reported on the same form used for taxes paid under IC 4-33-12.
IC 4-33-13.5.
(g) If a riverboat implements flexible scheduling during any part of
a period beginning July 1 of each year and ending June 30 of the
following year, the tax rate imposed on the adjusted gross receipts
received while the riverboat implements flexible scheduling shall be
computed as if the riverboat had engaged in flexible scheduling during
the entire period beginning July 1 of each year and ending June 30 of
the following year.
(h) If a riverboat:
(1) implements flexible scheduling during any part of a period
beginning July 1 of each year and ending June 30 of the following
year; and
(2) before the end of that period ceases to operate the riverboat
with flexible scheduling;
the riverboat shall continue to pay a wagering tax at the tax rates
imposed under subsection (b) until the end of that period as if the
riverboat had not ceased to conduct flexible scheduling.
(1) The first thirty-three million dollars ($33,000,000) of tax revenues collected under this chapter shall be set aside for revenue sharing under subsection (e).
(2) Subject to subsection (c), twenty-five percent (25%) of the remaining tax revenue remitted by each licensed owner shall be
paid:
(A) to the city that is designated as the home dock of the
riverboat from which the tax revenue was collected, in the case
of
(i) a city described in IC 4-33-12-6(b)(1)(A); a riverboat
located in Dearborn County, Lake County, LaPorte
County, Ohio County, or Vanderburgh County; or
(ii) a city located in a county having a population of more
than four hundred thousand (400,000) but less than seven
hundred thousand (700,000); or
(B) to the county that is designated as the home dock of the
riverboat from which the tax revenue was collected, in the case
of a riverboat whose home dock is not in a city described in
clause (A). located in Harrison County or Switzerland
County.
(3) Subject to subsection (d), the remainder of the tax revenue
remitted by each licensed owner shall be paid to the state general
fund. In each state fiscal year, the treasurer of state shall make the
transfer required by this subdivision not later than the last
business day of the month in which the tax revenue is remitted to
the state for deposit in the state gaming fund. However, if tax
revenue is received by the state on the last business day in a
month, the treasurer of state may transfer the tax revenue to the
state general fund in the immediately following month.
(b) This subsection applies only 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
treasurer of state shall distribute the tax revenue remitted by the
operating agent under this chapter as follows:
(1) Thirty-seven and one-half percent (37.5%) shall be paid to the
state general fund.
(2) Nineteen percent (19%) shall be paid to the West Baden
Springs historic hotel preservation and maintenance fund
established by IC 36-7-11.5-11(b). However, at any time the
balance in that fund exceeds twenty million dollars
($20,000,000), the amount described in this subdivision shall be
paid to the state general fund.
(3) Eight percent (8%) shall be paid to the Orange County
development commission established under IC 36-7-11.5.
(4) Sixteen percent (16%) shall be paid in equal amounts to each
town that is located in the county in which the riverboat is located
and contains a historic hotel. The following apply to taxes
received by a town under this subdivision:
(A) At least twenty-five percent (25%) of the taxes must be
transferred to the school corporation in which the town is
located.
(B) At least twelve and five-tenths percent (12.5%) of the
taxes imposed on adjusted gross receipts received after June
30, 2010, must be transferred to the Orange County
development commission established by IC 36-7-11.5-3.5.
(5) Nine percent (9%) 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 subdivision as
follows:
(A) Twenty-two and twenty-five hundredths percent (22.25%)
shall be quarterly distributed to the county treasurer of a
county having a population of more than forty thousand
(40,000) but less than forty-two thousand (42,000) 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 clause 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.
(B) Twenty-two and twenty-five hundredths percent (22.25%)
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 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 clause 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.
(C) Fifty-five and five-tenths percent (55.5%) shall be retained
by the county in which the riverboat is located for
appropriation by the county fiscal body after receiving a
recommendation from the county executive.
(6) Five percent (5%) shall be paid to a town having a population
of more than two thousand (2,000) but less than three thousand
five hundred (3,500) located in a county having a population of
more than nineteen thousand five hundred (19,500) but less than
twenty thousand (20,000). At least forty percent (40%) of the
taxes received by a town under this subdivision must be
transferred to the school corporation in which the town is located.
(7) Five percent (5%) 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 five
hundred (19,500) but less than twenty thousand (20,000). At least
forty percent (40%) of the taxes received by a town under this
subdivision must be transferred to the school corporation in which
the town is located.
(8) Five-tenths percent (0.5%) of the taxes imposed on adjusted
gross receipts received after June 30, 2010, shall be paid to the
Indiana economic development corporation established by
IC 5-28-3-1.
(c) For each city and county receiving money under subsection
(a)(2), the treasurer of state shall determine the total amount of money
paid by the treasurer of state to the city or county during the state fiscal
year 2002. The amount determined is the base year revenue for the city
or county. The treasurer of state shall certify the base year revenue
determined under this subsection to the city or county. The total
amount of money distributed to a city or county under this section
during a state fiscal year may not exceed the entity's base year revenue.
For each state fiscal year, the treasurer of state shall pay that part of the
riverboat wagering taxes that:
(1) exceeds a particular city's or county's base year revenue; and
(2) would otherwise be due to the city or county under this
section;
to the state general fund instead of to the city or county.
(d) Each state fiscal year the treasurer of state shall transfer from the
tax revenue remitted to the state general fund under subsection (a)(3)
to the build Indiana fund an amount that when added to the following
may not exceed two hundred fifty million dollars ($250,000,000):
(1) Surplus lottery revenues under IC 4-30-17-3.
(2) Surplus revenue from the charity gaming enforcement fund
under IC 4-32.2-7-7.
(3) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
The treasurer of state shall make transfers on a monthly basis as needed
to meet the obligations of the build Indiana fund. If in any state fiscal
year insufficient money is transferred to the state general fund under
subsection (a)(3) to comply with this subsection, the treasurer of state
shall reduce the amount transferred to the build Indiana fund to the
amount available in the state general fund from the transfers under
subsection (a)(3) for the state fiscal year.
(e) Before August 15 of each year, the treasurer of state shall
distribute the wagering taxes set aside for revenue sharing under
subsection (a)(1) to the county treasurer of each county that does not
have a riverboat according to the ratio that the county's population
bears to the total population of the counties that do not have a
riverboat. Except as provided in subsection (h), the county auditor shall
distribute the money received by the county under this subsection as
follows:
(1) To each city located in the county according to the ratio the
city's population bears to the total population of the county.
(2) To each town located in the county according to the ratio the
town's population bears to the total population of the county.
(3) After the distributions required in subdivisions (1) and (2) are
made, the remainder shall be retained by the county.
(f) Money received by a city, town, or county under subsection (e)
or (h) may be used for any of the following purposes:
(1) To reduce the property tax levy of the city, town, or county for
a particular year (a property tax reduction under this subdivision
does not reduce the maximum levy of the city, town, or county
under IC 6-1.1-18.5).
(2) For deposit in a special fund or allocation fund created under
IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
IC 36-7-30 to provide funding for debt repayment.
(3) To fund sewer and water projects, including storm water
management projects.
(4) For police and fire pensions.
(5) To carry out any governmental purpose for which the money
is appropriated by the fiscal body of the city, town, or county.
Money used under this subdivision does not reduce the property
tax levy of the city, town, or county for a particular year or reduce
the maximum levy of the city, town, or county under
IC 6-1.1-18.5.
(g) This subsection does not apply to an entity receiving money
under IC 4-33-12-6(c). IC 4-33-13.5-7. Before September 15 of each
year, the treasurer of state shall determine the total amount of money
distributed to an entity under IC 4-33-12-6 (before its repeal) or
IC 4-33-13.5 during the preceding state fiscal year. If the treasurer of
state determines that the total amount of money distributed to an entity
under IC 4-33-12-6 (before its repeal) or IC 4-33-13.5 during the
preceding state fiscal year was less than the entity's base year revenue,
(as determined under IC 4-33-12-6) the treasurer of state shall make a
supplemental distribution to the entity from taxes collected under this
chapter and deposited into the state general fund. Except as provided
in subsection (i), The amount of an entity's supplemental distribution
is equal to:
(1) the entity's base year revenue; (as determined under
IC 4-33-12-6); minus
(2) the sum of:
(A) the total amount of money distributed to the entity during
the preceding state fiscal year under IC 4-33-12-6 (before its
repeal) or IC 4-33-13.5; plus
(B) any amounts deducted under IC 6-3.1-20-7.
(h) This subsection applies only to a county containing a
consolidated city. The county auditor shall distribute the money
received by the county under subsection (e) as follows:
(1) To each city, other than a consolidated city, located in the
county according to the ratio that the city's population bears to the
total population of the county.
(2) To each town located in the county according to the ratio that
the town's population bears to the total population of the county.
(3) After the distributions required in subdivisions (1) and (2) are
made, the remainder shall be paid in equal amounts to the
consolidated city and the county.
(i) This subsection applies only to the Indiana horse racing
commission. For each state fiscal year the amount of the Indiana horse
racing commission's supplemental distribution under subsection (g)
must be reduced by the amount required to comply with
IC 4-33-12-7(a).
Chapter 13.5. Riverboat Supplemental Wagering Tax
Sec. 1. This chapter applies to the adjusted gross receipts received from wagering on gambling games after June 30, 2013.
Sec. 2. A supplemental wagering tax is imposed on the adjusted gross receipts received from gambling games authorized under this article at the rate of two and five-tenths percent (2.5%) of the amount of the adjusted gross receipts.
Sec. 3. (a) The licensed owner shall remit the tax imposed by this chapter to the department before the close of the business day following the day the wagers are made.
(b) The department may require payment under this section to be made by electronic funds transfer (as defined in IC 4-8.1-2-7(f)).
(c) If the department requires taxes to be remitted under this chapter through electronic funds transfer, the department may allow the licensed owner to file a monthly report to reconcile the amounts remitted to the department.
(d) The department may allow taxes remitted under this section to be reported on the same form used for taxes paid under IC 4-33-13.
Sec. 4. The department shall deposit tax revenue collected under this chapter in the state gaming fund.
Sec. 5. (a) This section applies to a riverboat located in LaPorte County or a county that is adjacent to the Ohio River.
(b) Subject to section 13 of this chapter, the treasurer of state shall quarterly pay the following amounts of the supplemental wagering tax remitted by a licensed owner:
(1) Thirty-three and thirty-three hundredths percent (33.33%) to the city in which the riverboat is located if the city is located in Dearborn County, LaPorte County, Ohio County, or Vanderburgh County.
(2) Thirty-three and thirty-three hundredths percent (33.33%) to the county in which the riverboat is located.
(3) This subdivision applies only to a riverboat that is located in Harrison County or Switzerland County. Thirty-three and thirty-three hundredths percent (33.33%) to the county in which the riverboat is located. Amounts paid to the county under this subdivision are in addition to the amounts paid under subdivision (2).
(4) Three and thirty-four hundredths percent (3.34%) to the county convention and visitors bureau or promotion fund for the county in which the riverboat is located.
(5) Five percent (5%) to the state fair commission.
(6) Three and thirty-four hundredths percent (3.34%) to the division of mental health and addiction.
(7) Twenty-one and sixty-six hundredths percent (21.66%) to the state general fund.
Sec. 6. (a) This section applies to a riverboat located in Lake County.
(b) Subject to section 13 of this chapter and IC 6-3.1-20-7, the treasurer of state shall quarterly pay the following amounts of the supplemental wagering tax remitted by a licensed owner:
(1) Thirty-three and thirty-three hundredths percent (33.33%) to the city in which the riverboat is located.
(2) Thirty-three and thirty-three hundredths percent
(33.33%) to the county.
(3) Three percent (3%) to the county convention and visitors
bureau or promotion fund.
(4) Thirty-four hundredths percent (0.34%) to the northwest
Indiana law enforcement training center.
(5) Five percent (5%) to the state fair commission.
(6) Three and thirty-four hundredths percent (3.34%) to the
division of mental health and addiction.
(7) Twenty-one and sixty-six hundredths percent (21.66%) to
the state general fund.
Sec. 7. (a) This section applies to a riverboat located in Orange
County.
(b) The treasurer of state shall quarterly pay the following
amounts of the supplemental wagering tax remitted by the
operating agent:
(1) 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:
(A) Twenty-two and seventy-five hundredths percent
(22.75%) to the county treasurer of Dubois County.
(B) Twenty-two and seventy-five hundredths percent
(22.75%) to the county treasurer of Crawford County.
(C) 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.
(2) 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 subdivision
must be transferred to Orleans Community Schools.
(3) 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 subdivision
must be transferred to the Paoli Community School
Corporation.
(4) 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
subdivision must be transferred to the Springs Valley
Community School Corporation.
(5) Thirty and sixty-six hundredths percent (30.66%) to the
Indiana economic development corporation.
(c) The county fiscal body for Dubois County shall provide for
the distribution of the money received under subsection (b)(1)(A)
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.
(d) The county fiscal body for Crawford County shall provide
for the distribution of the money received under subsection
(b)(1)(B) 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.
(e) Money received by the Indiana economic development
corporation under subsection (b)(5) must be used by the
corporation for the development and implementation of a regional
economic development strategy to assist the residents of Orange
County 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:
(1) Job creation and retention.
(2) Infrastructure, including water, wastewater, and storm
water infrastructure needs.
(3) Housing.
(4) Workforce training.
(5) Health care.
(6) Local planning.
(7) Land use.
(8) Assistance to regional economic development groups.
(9) Other regional development issues as determined by the
Indiana economic development corporation.
Sec. 8. (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
levy under IC 6-1.1-18.5; and
(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.
(b) This chapter does not prohibit the city or county designated
as the home dock of the riverboat from entering into agreements
with other units of local government in Indiana or in other states
to share the city's or county's part of the tax revenue received
under this chapter.
Sec. 9. Money received under this chapter by the state fair
commission may be used in any activity that the commission is
authorized to carry out under IC 15-13-3.
Sec. 10. (a) The division of mental health and addiction shall
allocate at least twenty-five percent (25%) of the funds derived
from the admissions tax to the prevention and treatment of
compulsive gambling.
(b) Money received by the division of mental health and
addiction under 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
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.
Sec. 11. Money received under this chapter by a county
convention and visitor bureau or promotion fund 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.
Sec. 12. (a) This section does not apply to an entity receiving
money under section 7 of this chapter.
(b) The total amount of money distributed to an entity under
this chapter during a state fiscal year may not exceed the entity's
base year revenue. If the treasurer of state determines that the
total amount of money distributed to an entity under this chapter
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).
Sec. 13. (a) This section does not apply to an entity receiving
money under section 7 of this chapter.
(b) The treasurer of state shall pay that part of the supplemental
wagering tax that:
(1) exceeds a particular entity's base year revenue; and
(2) would otherwise be due to the entity under this chapter;
to the state general fund instead of to the entity.
(1) the amount of taxes remitted by the trustee under
(2) the
(3) the riverboat's employees; and
(4) the creditors of the owner of the riverboat.
(b) In balancing the interests described in subsection (a), a trustee shall conduct gambling operations on the riverboat in a manner that enhances the credibility and integrity of riverboat gambling in Indiana while minimizing disruptions to tax revenues, incentive payments, employment, and credit obligations.
(1) the total of all cash and property (including checks received by a licensee, whether collected or not) received by a licensee from gambling games; minus
(2) the total of:
(A) all cash paid out to patrons as winnings for gambling games; and
(B) uncollectible gambling game receivables, not to exceed the lesser of:
(i) a reasonable provision for uncollectible patron checks received from gambling games; or
(ii) two percent (2%) of the total of all sums, including checks, whether collected or not, less the amount paid out to patrons as winnings for gambling games.
For purposes of this
(b) With respect to gambling games conducted after June 30, 2013, "adjusted gross receipts" means:
(1) the total of all cash and property (including checks received by a licensee), whether collected or not, received by a licensee from gambling games; minus
(2) the sum of the following:
(A) The total amount of cash paid out as winnings to patrons.
(B) The total dollar amount of wagers made by a licensee's patrons using noncashable vouchers, coupons, electronic credits, or electronic promotions provided by the licensee.
(C) The amount of uncollectible gambling game receivables, not to exceed the lesser of:
(i) a reasonable provision for uncollectible patron checks received from gambling games; or
(ii) two percent (2%) of the total of all sums, including checks, whether collected or not, less the amount paid out as winnings to patrons.
For purposes of this subsection, a counter or personal check that is invalid or unenforceable under this article is considered cash received by the licensee from gambling games.
(1) On each admission ticket to a facility at which gambling games are conducted, if tickets are issued.
(2) On a poster or placard that is on display in a public area of each facility at which gambling games at racetracks are conducted.
(b) The commission may adopt rules under IC 4-22-2 necessary to carry out this section.
IC 4-33-13.5 for the prevention and treatment of compulsive gambling.
(b) If the department makes a determination and informs local officials under section 31(c) of this chapter, the department may order a state conducted assessment or reassessment in the county subject to the time limitation in that subsection.
(c) If the department orders a state conducted assessment or reassessment in a county, the department shall assume the duties of the county assessor. Notwithstanding sections 15 and 17 of this chapter, a county assessor subject to an order issued under this section may not assess property or have property assessed for the assessment or general reassessment under section 4 of this chapter or under a county's reassessment plan prepared under section 4.2 of this chapter. Until the state conducted assessment or reassessment is completed under this section, the assessment or reassessment duties of the county assessor are limited to providing the department or a contractor of the department the support and information requested by the department or the contractor.
(d) Before assuming the duties of a county assessor, the department shall transmit a copy of the department's order requiring a state conducted assessment or reassessment to the county assessor, the county fiscal body, the county auditor, and the county treasurer. Notice of the department's actions must be published one (1) time in a newspaper of general circulation published in the county. The department is not required to conduct a public hearing before taking action under this section.
(e) A county assessor subject to an order issued under this section shall, at the request of the department or the department's contractor, make available and provide access to all:
(1) data;
(2) records;
(3) maps;
(4) parcel record cards;
(5) forms;
(6) computer software systems;
(7) computer hardware systems; and
(8) other information;
related to the assessment or reassessment of real property in the county. The information described in this subsection must be provided at no
cost to the department or the contractor of the department. A failure to
provide information requested under this subsection constitutes a
failure to perform a duty related to an assessment or a general
reassessment under section 4 of this chapter or under a county's
reassessment plan prepared under section 4.2 of this chapter and is
subject to IC 6-1.1-37-2.
(f) The department may enter into a contract with a professional
appraising firm to conduct an assessment or reassessment under this
section. If a county entered into a contract with a professional
appraising firm to conduct the county's assessment or reassessment
before the department orders a state conducted assessment or
reassessment in the county under this section, the contract:
(1) is as valid as if it had been entered into by the department; and
(2) shall be treated as the contract of the department.
(g) After receiving the report of assessed values from the appraisal
firm acting under a contract described in subsection (f), the department
shall give notice to the taxpayer and the county assessor, by mail, of the
amount of the assessment or reassessment. The notice of assessment or
reassessment:
(1) is subject to appeal by the taxpayer under section 31.7 of this
chapter; and
(2) must include a statement of the taxpayer's rights under section
31.7 of this chapter.
(h) The department shall forward a bill for services provided under
a contract described in subsection (f) to the auditor of the county in
which the state conducted reassessment occurs. The county shall pay
the bill under the procedures prescribed by subsection (i).
(i) A county subject to an order issued under this section shall pay
the cost of a contract described in subsection (f), without appropriation,
from the county property reassessment fund. A contractor may
periodically submit bills for partial payment of work performed under
the contract. Notwithstanding any other law, a contractor is entitled to
payment under this subsection for work performed under a contract if
the contractor:
(1) submits to the department a fully itemized, certified bill in the
form required by IC 5-11-10-1 for the costs of the work performed
under the contract;
(2) obtains from the department:
(A) approval of the form and amount of the bill; and
(B) a certification that the billed goods and services have been
received and comply with the contract; and
(3) files with the county auditor:
(A) a duplicate copy of the bill submitted to the department;
(B) proof of the department's approval of the form and amount of the bill; and
(C) the department's certification that the billed goods and services have been received and comply with the contract.
The department's approval and certification of a bill under subdivision (2) shall be treated as conclusively resolving the merits of a contractor's claim. Upon receipt of the documentation described in subdivision (3), the county auditor shall immediately certify that the bill is true and correct without further audit and submit the claim to the county executive. The county executive shall allow the claim, in full, as approved by the department, without further examination of the merits of the claim in a regular or special session that is held not less than three (3) days and not more than seven (7) days after the date the claim is certified by the county fiscal officer if the procedures in IC 5-11-10-2 are used to approve the claim or the date the claim is placed on the claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are used to approve the claim. Upon allowance of the claim by the county executive, the county auditor shall immediately issue a warrant or check for the full amount of the claim approved by the department. Compliance with this subsection constitutes compliance with IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and payment of a claim in compliance with this subsection is not subject to remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply to a claim submitted under this subsection. IC 5-11-10-1.6(d) applies to a fiscal officer who pays a claim in compliance with this subsection.
(j) Notwithstanding IC 4-13-2, a period of seven (7) days is permitted for each of the following to review and act under IC 4-13-2 on a contract of the department entered into under this section:
(1) The commissioner of the Indiana department of administration.
(2) The director of the budget agency.
(3) The attorney general.
(k) If money in the county's property reassessment fund is insufficient to pay for an assessment or reassessment conducted under this section, the department may increase the tax rate and tax levy of the county's property reassessment fund to pay the cost and expenses related to the assessment or reassessment.
(l) The department or the contractor of the department shall use the land values determined under section 13.6 of this chapter for a county subject to an order issued under this section to the extent that the department or the contractor finds that the land values reflect the true
tax value of land, as determined under this article and the rules of the
department. If the department or the contractor finds that the land
values determined for the county under section 13.6 of this chapter do
not reflect the true tax value of land, the department or the contractor
shall determine land values for the county that reflect the true tax value
of land, as determined under this article and the rules of the
department. Land values determined under this subsection shall be
used to the same extent as if the land values had been determined under
section 13.6 of this chapter. The department or the contractor of the
department shall notify the county's assessing officials of the land
values determined under this subsection.
(m) A contractor of the department may notify the department if:
(1) a county auditor fails to:
(A) certify the contractor's bill;
(B) publish the contractor's claim;
(C) submit the contractor's claim to the county executive; or
(D) issue a warrant or check for payment of the contractor's
bill;
as required by subsection (i) at the county auditor's first legal
opportunity to do so;
(2) a county executive fails to allow the contractor's claim as
legally required by subsection (i) at the county executive's first
legal opportunity to do so; or
(3) a person or an entity authorized to act on behalf of the county
takes or fails to take an action, including failure to request an
appropriation, and that action or failure to act delays or halts
progress under this section for payment of the contractor's bill.
(n) The department, upon receiving notice under subsection (m)
from a contractor of the department, shall:
(1) verify the accuracy of the contractor's assertion in the notice
that:
(A) a failure occurred as described in subsection (m)(1) or
(m)(2); or
(B) a person or an entity acted or failed to act as described in
subsection (m)(3); and
(2) provide to the treasurer of state the department's approval
under subsection (i)(2)(A) of the contractor's bill with respect to
which the contractor gave notice under subsection (m).
(o) Upon receipt of the department's approval of a contractor's bill
under subsection (n), the treasurer of state shall pay the contractor the
amount of the bill approved by the department from money in the
possession of the state that would otherwise be available for
distribution to the county, including distributions of admissions taxes
or wagering taxes.
(p) The treasurer of state shall withhold from the money that would
be distributed under IC 4-33-12-6, IC 4-33-13-5, IC 4-33-13.5, or any
other law to a county described in a notice provided under subsection
(m) the amount of a payment made by the treasurer of state to the
contractor of the department under subsection (o). Money shall be
withheld from any source payable to the county.
(q) Compliance with subsections (m) through (p) constitutes
compliance with IC 5-11-10.
(r) IC 5-11-10-1.6(d) applies to the treasurer of state with respect to
the payment made in compliance with subsections (m) through (p).
This subsection and subsections (m) through (p) must be interpreted
liberally so that the state shall, to the extent legally valid, ensure that
the contractual obligations of a county subject to this section are paid.
Nothing in this section shall be construed to create a debt of the state.
(s) The provisions of this section are severable as provided in
IC 1-1-1-8(b).
(b) One-half (1/2) of the amount determined by the department under subsection (a) shall be:
(1) deducted during the year from the riverboat
(2) paid instead to the state general fund.
(c) One-sixth (1/6) of the amount determined by the department under subsection (a) shall be:
(1) deducted during the year from the riverboat
(A) The largest city by population located in the county.
(B) The second largest city by population located in the county.
(C) The third largest city by population located in the county; and
(2) paid instead to the state general fund.
[EFFECTIVE JULY 1, 2013]: Sec. 1. "Listed taxes" or "taxes" includes
only the pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the
riverboat admissions tax (IC 4-33-12); the riverboat wagering tax
(IC 4-33-13); the riverboat supplemental wagering tax
(IC 4-33-13.5); the slot machine wagering tax (IC 4-35-8); the type II
gambling game excise tax (IC 4-36-9); the gross income tax (IC 6-2.1)
(repealed); the utility receipts and utility services use taxes (IC 6-2.3);
the state gross retail and use taxes (IC 6-2.5); the adjusted gross income
tax (IC 6-3); the supplemental net income tax (IC 6-3-8) (repealed); the
county adjusted gross income tax (IC 6-3.5-1.1); the county option
income tax (IC 6-3.5-6); the county economic development income tax
(IC 6-3.5-7); the auto rental excise tax (IC 6-6-9); the financial
institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the alternative
fuel permit fee (IC 6-6-2.1); the special fuel tax (IC 6-6-2.5); the motor
carrier fuel tax (IC 6-6-4.1); a motor fuel tax collected under a
reciprocal agreement under IC 6-8.1-3; the motor vehicle excise tax
(IC 6-6-5); the commercial vehicle excise tax (IC 6-6-5.5); the excise
tax imposed on recreational vehicles and truck campers (IC 6-6-5.1);
the hazardous waste disposal tax (IC 6-6-6.6); the cigarette tax
(IC 6-7-1); the beer excise tax (IC 7.1-4-2); the liquor excise tax
(IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the hard cider excise tax
(IC 7.1-4-4.5); the malt excise tax (IC 7.1-4-5); the petroleum
severance tax (IC 6-8-1); the various innkeeper's taxes (IC 6-9); the
various food and beverage taxes (IC 6-9); the county admissions tax
(IC 6-9-13 and IC 6-9-28); the regional transportation improvement
income tax (IC 8-24-17); the oil inspection fee (IC 16-44-2); the
emergency and hazardous chemical inventory form fee (IC 6-6-10); the
penalties assessed for oversize vehicles (IC 9-20-3 and IC 9-30); the
fees and penalties assessed for overweight vehicles (IC 9-20-4 and
IC 9-30); the underground storage tank fee (IC 13-23); the solid waste
management fee (IC 13-20-22); and any other tax or fee that the
department is required to collect or administer.
private source.
(b) The bureau may, without appropriation by the county council,
expend money from the alternate revenue fund to promote and
encourage conventions, trade shows, visitors, special events, sporting
events, and exhibitions in the county. Money may be paid from the
alternate revenue fund by claim in the same manner as municipalities
may pay claims under IC 5-11-10-1.6.
(c) All money in the alternate revenue fund shall be deposited, held,
secured, invested, and paid in accordance with statutes relating to the
handling of public funds. The handling and expenditure of money in
the alternate revenue fund is subject to audit and supervision by the
state board of accounts.
(d) Money derived from the taxes imposed under IC 4-33-12 and
IC 4-33-13 and IC 4-33-13.5 may not be transferred to the alternate
revenue fund.
(1) county motor vehicle excise surtax;
(2) county wheel tax;
(3) county adjusted gross income tax;
(4) county option income tax;
(6) riverboat supplemental wagering tax (IC 4-33-13.5); or
(7) property taxes and miscellaneous revenue deposited in the county general fund.
(1) that provide prevention services and intervention and treatment services for individuals who are psychologically or physiologically dependent upon alcohol or other drugs; and
(2) that are for the prevention and treatment of gambling problems.
Programs funded by the addiction services fund must include the creation and maintenance of a toll free telephone line under
(b) The division shall allocate at least twenty-five percent (25%) of the funds derived from the riverboat
(c) The division shall reimburse the Indiana gaming commission for the costs incurred in administering a voluntary exclusion program established under the rules of the Indiana gaming commission. The division shall pay the reimbursement from funds derived from the riverboat
(b) The governing body of a school corporation may receive the proceeds of a grant, a restricted gift, an unrestricted gift, a donation, an endowment, a bequest, a trust, an agreement to share tax revenue received by a city or county under
(1) The foundation is:
(A) exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and
(B) organized as an Indiana nonprofit corporation for the purposes of providing educational funds for scholarships,
teacher education, capital programs, and special programs for
school corporations.
(2) Except as provided in subdivision (3), the foundation retains
all rights to a donation, including investment powers. The
foundation may hold a donation as a permanent endowment.
(3) The foundation agrees to do the following:
(A) Distribute the income from a donation only to the school
corporation.
(B) Return a donation to the general fund of the school
corporation if the foundation:
(i) loses the foundation's status as a foundation exempt from
federal income taxation under Section 501(c)(3) of the
Internal Revenue Code;
(ii) is liquidated; or
(iii) violates any condition set forth in this subdivision.
(c) A school corporation may use the proceeds received under this
section from a foundation only for educational purposes of the school
corporation described in subsection (b)(1)(B).
(d) The governing body of the school corporation may appoint
members to the foundation.
(e) The treasurer of the governing body of the school corporation
may serve as the treasurer of the foundation.
(1) The foundation is a charitable nonprofit community foundation.
(2) The foundation retains all rights to the donation, including investment powers, except as provided in subdivision (3).
(3) The foundation agrees to do the following:
(A) Hold the donation as a permanent endowment.
(B) Distribute the income from the donation only to the school corporation as directed by resolution of the governing body of the school corporation.
(C) Return the donation to the general fund of the school corporation if the foundation:
(i) loses the foundation's status as a public charitable organization;
(ii) is liquidated; or
(iii) violates any condition of the endowment set by the governing body of the school corporation.
(b) A school corporation may use income received under this section from a community foundation only for purposes of the school corporation.
(1) tax revenue under
(2) revenue under an agreement to share the tax revenue received under
(3) revenue under a development agreement (as defined in section 9.5 of this chapter);
may establish a riverboat fund. Money in the fund may be used for any legal or corporate purpose of the unit.
(b) The riverboat fund established under subsection (a) shall be administered by the unit's treasurer, and the expenses of administering the fund shall be paid from money in the fund. Money in the fund not currently needed to meet the obligations of the fund may be invested in the same manner as other public funds may be invested. Interest that accrues from these investments shall be deposited in the fund. Money in the fund at the end of a particular fiscal year does not revert to the unit's general fund.
(b) As used in this section, "gaming revenue" means either of the following:
(1) Tax revenue received by a unit under
IC 4-33-13, IC 4-33-13.5, or an agreement to share a city's or
county's part of the tax revenue.
(2) Revenue received by a unit under IC 4-35-8.5 or an agreement
to share revenue received by another unit under IC 4-35-8.5.
(c) Notwithstanding IC 8-1.5-2-6(d), a unit may donate the proceeds
from the sale of a utility or facility or from a grant, a gift, a donation,
an endowment, a bequest, a trust, or gaming revenue to a foundation
under the following conditions:
(1) The foundation is a charitable nonprofit community
foundation.
(2) The foundation retains all rights to the donation, including
investment powers.
(3) The foundation agrees to do the following:
(A) Hold the donation as a permanent endowment.
(B) Distribute the income from the donation only to the unit as
directed by resolution of the fiscal body of the unit.
(C) Return the donation to the general fund of the unit if the
foundation:
(i) loses the foundation's status as a public charitable
organization;
(ii) is liquidated; or
(iii) violates any condition of the endowment set by the
fiscal body of the unit.
(b) The West Baden Springs historic hotel preservation and maintenance fund is established. The fund consists of the following:
(1) Amounts deposited in the fund under IC 4-33-6.5-6, IC 4-33-12-6(c) (before its repeal), and IC 4-33-13-5(b).
(2) Grants and gifts that the department of natural resources receives for the fund under terms, obligations, and liabilities that the department considers appropriate.
(3) The one million dollar ($1,000,000) initial fee paid to the gaming commission under IC 4-33-6.5.
(4) Any amount transferred to the fund upon the repeal of IC 36-7-11.5-8 (the community trust fund).
The fund shall be administered by the department of natural resources. The expenses of administering the fund shall be paid from money in the fund.
(c) The treasurer of state shall invest the money in the fund that is not currently needed to meet the obligations of the fund in the same manner as other public funds may be invested. The treasurer of state shall deposit in the fund the interest that accrues from the investment of the fund.
(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
(e) The interest accruing to the fund is annually appropriated to the department of natural resources only for the following purposes:
(1) To reimburse claims made for expenditures to maintain a qualified historic hotel, as determined by the owner of the hotel riverboat resort.
(2) To reimburse claims made for expenditures to maintain:
(A) the grounds surrounding a qualified historic hotel;
(B) supporting buildings and structures related to a qualified historic hotel; and
(C) other facilities used by the guests of the qualified historic hotel;
as determined by the owner of the hotel riverboat resort.
(f) The department of natural resources shall promptly pay each claim for a purpose described in subsection (e) to the extent of the balance of interest available in the fund, without review or approval of the project or claim under IC 14-21 or IC 36-7-11. IC 14-21-1-18 does not apply to projects or claims paid for maintenance under this section. If insufficient money is available to fully pay all of the submitted claims, the department of natural resources shall pay the claims in the order in which they are received until each claim is fully paid.
(g) Notwithstanding IC 4-9.1-1-7, IC 4-12-1-12, IC 4-13-2-18, or any other law, interest accruing to the fund may not be withheld, transferred, assigned, or reassigned to a purpose other than the reimbursement of claims under subsection (f).
(1) a city or county described in IC 36-7.5-2-3 fails to make a transfer or a part of a transfer required by section 2 of this chapter; and
(2) the development authority has bonds or other debt or lease obligations outstanding.
(b) The treasurer of state shall do the following:
(1) Deduct from amounts otherwise payable to the city or town under
to the amount of the transfer or part of the transfer under section
2 of this chapter that the city or county failed to make.
(2) Pay the amount deducted under subdivision (1) to the
development authority.
