Bill Text: IN SB0315 | 2010 | Regular Session | Introduced
Bill Title: Various gaming matters.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-11 - First reading: referred to Committee on Appropriations [SB0315 Detail]
Download: Indiana-2010-SB0315-Introduced.html
Citations Affected: IC 4-33; IC 4-35; IC 7.1-3-17.5; IC 36-7-11.5-11.
Synopsis: Various gaming matters. Permits a licensed owner to submit
to the gaming commission a plan for the construction of an inland
casino. Specifies criteria for evaluating a submitted plan. Imposes a
$50,000,000 relocation fee. Permits a licensed owner to convert a
riverboat into a permanently moored vessel without propulsion or
navigation equipment. Removes obsolete provisions concerning the
original riverboat licensing process. Updates provisions referring to the
French Lick casino to conform to recent improvements to the casino.
Reduces the admission tax imposed on the French Lick casino from $4
to $3. Eliminates French Lick admission tax distributions to the Indiana
economic development corporation and the West Baden Springs
historic hotel preservation and maintenance fund. Conforms the
percentages distributed to other entities. Authorizes a licensed owner
or an operating agent to conduct card tournaments or other large
gaming events in a hotel or other facility owned or leased by the
licensed owner or operating agent. Provides that the slot machine
wagering tax imposed on racetrack casinos is calculated using taxable
receipts, which are calculated excluding amounts paid to support horse
racing, for the county slot machine fee, and for the supplemental fee
paid to the French Lick casino. Phases in the exclusion over four years.
Eliminates the requirement that a holder of a gaming site permit pay for
complimentary drinks provided at certain events. Requires the alcohol
and tobacco commission to adopt rules allowing gaming site permit
holders to engage in certain trade practices and marketing activities.
Repeals an obsolete definition.
Effective: July 1, 2010.
January 11, 2010, read first time and referred to Committee on Appropriations.
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
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
gaming.
(1) A self-propelled excursion boat located in a county described in IC 4-33-1-1(1) or IC 4-33-1-1(2) that complies with IC 4-33-6-6(a).
(2) A
(3) A permanently moored vessel operating from a county described in IC 4-31-1-1(1) or IC 4-33-1-1(2).
(4) A casino approved by the commission under IC 4-33-6-24.
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2010]: Sec. 20. "Home" means the city or county that is
designated as the home of a riverboat by IC 4-33-9-17.
(1) All powers and duties specified in this article.
(2) All powers necessary and proper to fully and effectively execute this article.
(3) Jurisdiction and supervision over the following:
(A) All riverboat gambling operations in Indiana.
(B) All persons on riverboats where gambling operations are conducted.
(4) Investigate and reinvestigate applicants and license holders and determine the eligibility of applicants for licenses or operating agent contracts.
(5) Select among competing applicants the applicants that promote the most economic development in a home
(6) Take appropriate administrative enforcement or disciplinary action against a licensee or an operating agent.
(7) Investigate alleged violations of this article.
(8) Establish fees for licenses issued under this article.
(9) Adopt appropriate standards for the design, appearance, aesthetics, and construction for riverboats and facilities.
(10) Conduct hearings.
(11) Issue subpoenas for the attendance of witnesses and subpoenas duces tecum for the production of books, records, and other relevant documents.
(12) Administer oaths and affirmations to the witnesses.
(13) Prescribe a form to be used by an operating agent or a licensee involved in the ownership or management of gambling operations as an application for employment by potential employees.
(14) Revoke, suspend, or renew licenses issued under this article.
(15) Hire employees to gather information, conduct investigations, and carry out other tasks under this article.
(16) Take any reasonable or appropriate action to enforce this article.
(b) Applicants and license holders shall reimburse the commission
for costs related to investigations and reinvestigations conducted under
subsection (a)(4).
(1) located in a historic hotel district; or
(2) described in IC 4-33-2-17(4).
(b) After consulting with the United States Army Corps of Engineers, the commission may do the following:
(1) Determine the waterways that are navigable waterways for purposes of this article.
(2) Determine the navigable waterways that are suitable for the operation of riverboats under this article.
(c) In determining the navigable waterways on which riverboats may operate, the commission shall do the following:
(1) Obtain any required approvals from the United States Army Corps of Engineers for the operation of riverboats on those waterways.
(2) Consider the economic benefit that riverboat gambling provides to Indiana.
(3) Seek to ensure that all regions of Indiana share in the economic benefits of riverboat gambling.
(1) The name, business address, and business telephone number of the applicant.
(2) An identification of the applicant.
(3) The following information for an applicant that is not an individual:
(A) The state of incorporation or registration.
(B) The names of all corporate officers.
(C) The identity of the following:
(i) Any person in which the applicant has an equity interest of at least one percent (1%) of all shares. The identification must include the state of incorporation or registration if applicable. However, an applicant that has a pending registration statement filed with the Securities and Exchange Commission is not required to provide information under this item.
(ii) The shareholders or participants of the applicant. An applicant that has a pending registration statement filed with the Securities and Exchange Commission is required to provide only the names of persons holding an interest of more than one percent (1%) of all shares.
(4) An identification of any business, including the state of incorporation or registration if applicable, in which an applicant or the spouse or children of an applicant has an equity interest of more than one percent (1%) of all shares.
(5) If the applicant has been indicted, been convicted, pleaded guilty or nolo contendere, or forfeited bail concerning a criminal offense other than a traffic violation under the laws of any jurisdiction. The applicant must include the following information under this subdivision:
(A) The name and location of the following:
(i) The court.
(ii) The arresting agency.
(iii) The prosecuting agency.
(B) The case number.
(C) The date and type of offense.
(D) The disposition of the case.
(E) The location and length of incarceration.
(6) If the applicant has had a license or certificate issued by a
licensing authority in Indiana or any other jurisdiction denied,
restricted, suspended, revoked, or not renewed. An applicant must
provide the following information under this subdivision:
(A) A statement describing the facts and circumstances
concerning the denial, restriction, suspension, revocation, or
nonrenewal.
(B) The date each action described in clause (A) was taken.
(C) The reason each action described in clause (A) was taken.
(7) If the applicant has:
(A) filed or had filed against the applicant a proceeding in
bankruptcy; or
(B) been involved in a formal process to adjust, defer,
suspend, or work out the payment of a debt;
including the date of filing, the name and location of the court,
and the case and number of the disposition.
(8) If the applicant has filed or been served with a complaint or
notice filed with a public body concerning:
(A) a delinquency in the payment of; or
(B) a dispute over a filing concerning the payment of;
a tax required under federal, state, or local law, including the
amount, type of tax, the taxing agency, and times involved.
(9) A statement listing the names and titles of public officials or
officers of units of government and relatives of the public officials
or officers who directly or indirectly:
(A) have a financial interest in;
(B) have a beneficial interest in;
(C) are the creditors of;
(D) hold a debt instrument issued by; or
(E) have an interest in a contractual or service relationship
with;
an applicant.
(10) If an applicant for an operating agent contract or an owner's
or a supplier's license has directly or indirectly made a political
contribution, loan, donation, or other payment to a candidate or an
office holder in Indiana not more than five (5) years before the
date the applicant filed the application. An applicant must provide
information concerning the amount and method of a payment
described in this subdivision.
(11) The name and business telephone number of the attorney
who will represent the applicant in matters before the
commission.
(12) A description of a proposed or an approved riverboat gaming
operation, including the following information:
(A) The type of boat. riverboat.
(B) The site or home dock location of the riverboat.
(C) The expected economic benefit to local communities.
(D) The anticipated or actual number of employees.
(E) Any statements from the applicant concerning compliance
with federal and state affirmative action guidelines.
(F) Anticipated or actual admissions.
(G) Anticipated or actual adjusted gross gaming receipts.
(13) A description of the product or service to be supplied by the
applicant if the applicant has applied for a supplier's license.
(14) The following information from each licensee or operating
agent involved in the ownership or management of gambling
operations:
(A) An annual balance sheet.
(B) An annual income statement.
(C) A list of the stockholders or other persons having at least
a one percent (1%) beneficial interest in the gambling
activities of the person who has been issued the owner's
license or operating agent contract.
(D) Any other information the commission considers
necessary for the effective administration of this article.
(1) Two (2) licenses for
(2) One (1) license for a riverboat that operates from
(3) One (1) license for a riverboat that operates from
(4) One (1) license for
operates from Michigan City.
(5) A total of five (5) licenses for riverboats that operate upon the
Ohio River from the following counties:
(A) Vanderburgh County.
(B) Harrison County.
(C) Switzerland County.
(D) Ohio County.
(E) Dearborn County.
The commission may not issue a license to an applicant if the
issuance of the license would result in more than one (1) riverboat
operating from a county described in this subdivision.
(b) If a city described in subsection (a)(2) or (a)(3) conducts two (2)
elections under section 20 of this chapter, and the voters of the city do
not vote in favor of permitting riverboat gambling at either of those
elections, the license assigned to that city under subsection (a)(2) or
(a)(3) may be issued to any city that:
(1) does not already have a riverboat operating from the city; and
(2) is located in a county described in IC 4-33-1-1(1).
(c) (b) In addition to its power to issue owner's licenses under
subsection (a), the commission may also enter into a contract under
IC 4-33-6.5 with respect to the operation of one (1) riverboat on behalf
of the commission in a historic hotel district.
(d) (c) A person holding an owner's license may not move the
person's riverboat from the county in which the riverboat was docked
on January 1, 2007, to any other county.
(1) The character, reputation, experience, and financial integrity of the following:
(A) The applicant.
(B) A person that:
(i) directly or indirectly controls the applicant; or
(ii) is directly or indirectly controlled by the applicant or by a person that directly or indirectly controls the applicant.
(2) The facilities or proposed facilities for the conduct of riverboat gambling.
(3) The highest prospective total revenue to be collected by the state from the conduct of riverboat gambling.
(4) The good faith affirmative action plan of each applicant to recruit, train, and upgrade minorities in all employment
classifications.
(5) The financial ability of the applicant to purchase and maintain
adequate liability and casualty insurance.
(6) If the applicant has adequate capitalization to provide and
maintain a riverboat for the duration of the license.
(7) The extent to which the applicant exceeds or meets other
standards adopted by the commission.
(b) This subsection does not apply to:
(1) a licensed owner constructing a new riverboat under
section 24 of this chapter; or
(2) a person applying for an owner's license to assume control
of a riverboat on which gambling games have been conducted
under an owner's license issued to another person.
In an application for an owner's license, the applicant must submit to
the commission a proposed design of the riverboat and the dock. The
commission may not grant a license to an applicant if the commission
determines that it will be difficult or unlikely for the riverboat to depart
from the dock.
(b) In an application for an owner's license, the applicant must state the dock at which the riverboat is based and the navigable waterway on which the riverboat will operate.
(1) have either:
(A) a valid certificate of inspection from the United States Coast Guard for the carrying of at least five hundred (500) passengers; or
(B) a valid certificate of compliance with marine structural and life safety standards determined by the commission; and
(2) be at least one hundred fifty (150) feet in length.
(b) This subsection applies only to a riverboat that operates on the Ohio River. A riverboat must replicate, as nearly as possible, historic Indiana steamboat passenger vessels of the nineteenth century. However, steam propulsion or overnight lodging facilities are not required under this subsection.
(c) A riverboat described in IC 4-33-2-17(3) must have a valid certificate of compliance with marine structural and life safety standards for a permanently moored vessel as determined by the commission under section 23 of this chapter.
(d) A riverboat constructed under section 24 of this chapter must comply with all applicable building codes and any construction and safety requirements imposed by the commission.
(b) The holder of an owner's license issued under this chapter may implement flexible scheduling for the operation of the holder's riverboat under section 21 of this chapter.
(c) Except as provided in subsections (d) and (e), an owner's license issued under this chapter must specify the place where the riverboat must operate and dock.
(d) The commission may permit
(e) An owner's license issued with respect to a riverboat constructed under section 24 of this chapter must specify the site of the riverboat.
(b) This subsection applies to a county described in section 1(a)(5) of this chapter if the largest city in the county is contiguous to the Ohio River. The commission may not issue a license authorizing a riverboat to dock in the county unless an ordinance permitting the docking of riverboats in the county has been approved by the legislative body of the largest city in the county. The license must specify that the home dock of the riverboat is to be located in the largest city in the county.
(c) This subsection applies to a county described in section 1(a)(5) of this chapter if the largest city in the county is not contiguous to the Ohio River. The commission may not issue a license authorizing a
riverboat to dock in the county unless an ordinance permitting the
docking of riverboats in the county has been approved by the county
fiscal body.
(d) This subsection applies to a county in which a historic hotel
district is located. The commission may not enter into a contract under
IC 4-33-6.5 for the operation of a riverboat in the county unless an
ordinance permitting the docking operation of riverboats in the county
has been approved by the county fiscal body.
(e) An ordinance adopted before January 1, 2010, authorizing
a riverboat to dock in a city or county is sufficient to authorize the
operation of a riverboat described in IC 4-33-2-17(4) in the city or
county.
(b) A licensed owner that:
(1) submits a plan for flexible scheduling to the commission may include provisions; or
(2) has implemented a flexible scheduling plan may amend the plan to include provisions;
to conduct gambling operations for up to twenty-four (24) hours a day. Upon receipt of a plan or an amendment to a plan concerning operating hours, the commission shall authorize the licensed owner to implement the plan or amendment for the days and hours specified in the plan or amendment. The licensed owner shall implement the provisions related to operating days and hours by the date designated by the commission. If the licensed owner fails or ceases to operate in accordance with the authorized provisions concerning operating days and hours, the commission may rescind the authorization.
(c) Notwithstanding subsection (a), a licensed owner operating a riverboat described in IC 4-33-2-17(4) shall implement flexible scheduling.
(b) Upon receiving the commission's approval of a conversion
plan submitted under subsection (a), a licensed owner may remove
the propulsion and navigation equipment that had been required
to comply with section 6(a) of this chapter.
(c) The commission shall:
(1) determine the appropriate marine structural and life
safety standards for a permanently moored vessel operated
under this section; and
(2) establish maintenance requirements and an inspection
schedule to enforce the standards.
(d) A licensed owner shall maintain a certificate of compliance
with the standards determined under this section.
(e) A licensed owner is not required to employ personnel that
had been required to operate a self-propelled excursion boat.
(b) A licensed owner may not construct an inland casino outside the boundaries of the following:
(1) The city in which the licensed owner's riverboat was docked on January 1, 2010, in the case of a riverboat docked in any of the following cities:
(A) Gary.
(B) Hammond.
(C) East Chicago.
(D) Michigan City.
(E) Evansville.
(F) Lawrenceburg.
(G) Rising Sun.
(2) Posey Township of Harrison County, in the case of a riverboat docked in Harrison County on January 1, 2010.
(3) Jefferson Township of Switzerland County, in the case of a riverboat docked in Switzerland County on January 1, 2010.
(c) If the commission determines that the plan:
(1) promotes economic development within the home area of the riverboat; and
(2) satisfies the requirements of this section;
the commission shall approve the licensed owner's plan.
(d) The commission shall evaluate an inland casino plan submitted under this section using the following criteria:
(1) The proposed facilities of the casino and any related facilities and amenities.
(2) The highest prospective total revenue to be collected by the state from the conduct of gambling at the casino.
(3) The good faith affirmative action plan of the licensed owner to recruit, train, and upgrade minorities in all employment classifications.
(4) The financial ability of the licensed owner to purchase and maintain adequate liability and casualty insurance.
(5) Whether the applicant has adequate capitalization to provide and maintain a casino for the duration of the license.
(6) The extent to which the applicant exceeds or meets other standards adopted by the commission.
(e) The licensed owner submitting an inland casino plan approved under subsection (c) shall:
(1) pay a relocation fee of fifty million dollars ($50,000,000) to the commission within ninety (90) days after the date the commission approves the plan; and
(2) implement the approved plan before the date designated by the commission.
(f) The commission shall transfer all fees collected under subsection (e) to the treasurer of state for deposit in the state general fund.
(1) a licensed owner;
(2) an operating agent; or
(3) a trustee in accordance with IC 4-33-21.
(b) A person present on a riverboat or in a facility in which an event approved under section 10.5 of this chapter is conducted may not place or attempt to place a wager on behalf of another person who is not present on the riverboat or in the facility during the approved event.
SECTION 19. IC 4-33-9-10.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2010]: Sec. 10. 5. (a) A licensed owner or an
operating agent may apply to the commission for approval to
conduct card tournaments or other large gaming events at a
facility other than the riverboat on which the licensed owner or
operating agent is authorized to conduct gambling games under
this article.
(b) The application must specify the facility in which the
licensed owner or operating agent will conduct the gaming event if
the application is approved. The facility must be in a hotel or other
permanent structure owned or leased by the licensed owner or
operating agent within close proximity of the riverboat on which
the licensed owner or operating agent is authorized to conduct
gambling games under this article.
(c) The application must be submitted on a form prescribed by
the commission. The application must state the:
(1) date;
(2) time;
(3) place; and
(4) nature;
of the proposed gaming event. The commission may require the
applicant to submit any additional information relevant to the
commission's consideration of the application.
(d) As a condition of its approval, the commission may impose
upon the applicant any requirement that it determines is necessary
to protect the credibility and integrity of gambling operations
authorized by this article.
(1)The city in which a riverboat described in IC 4-33-2-17(1) or IC 4-33-2-17(3) is docked if the riverboat is docked in:
(A) a city adjacent to Lake Michigan; or
(B) the largest city of a county adjacent to the Ohio River.
(2) The county in which a riverboat described in IC 4-33-2-17(1) or IC 4-33-2-17(3) is docked if the riverboat is:
(A) docked in a county that is adjacent to the Ohio River; but
(B) not docked in the largest city of that county.
(3) The county in which the riverboat is located if the
riverboat is located in a historic hotel district.
(4) The city in which a riverboat described in IC 4-33-2-17(4)
is located if the riverboat is located in:
(A) a city adjacent to Lake Michigan; or
(B) the largest city of a county adjacent to the Ohio River.
(5) The county in which a riverboat described in
IC 4-33-2-17(4) is located if the riverboat is:
(A) located in a county that is adjacent to the Ohio River;
but
(B) not located in the largest city of that county.
(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
(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.
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2010]: 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 located or 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 located or 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 located or
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 located or
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 amounts:
(1)
(A) 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 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 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 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-four and five-tenths percent (54.5%) shall be retained
by the county where the riverboat is docked located for
appropriation by the county fiscal body after receiving a
recommendation from the county executive.
(2) Five percent (5%) Twelve and six-tenths percent (12.6%) 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 subdivision must be transferred to the school corporation in
which the town is located.
(3) Five percent (5%) Twelve and six-tenths percent (12.6%) 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 subdivision must be
transferred to the school corporation in which the town is located.
(4) Twenty percent (20%) Twenty-seven and six-tenths percent
(27.6%) of the admissions tax collected during the quarter shall
be paid in equal amounts to each town that:
(A) is located in the county in which the riverboat docks; is
located; and
(B) contains a historic hotel.
At least twenty percent (20%) of the taxes received by a town under this subdivision must be transferred to the school corporation in which the town is located.
(5)
(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 located or 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 located or 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 located or 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)(1) through (b)(2), (c)(1) through (c)(4), or (d)(1) through (d)(2):
(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.
(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
(i) a city described in IC 4-33-12-6(b)(1)(A); 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
(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 docks 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 must be transferred to the Orange County convention
and visitors bureau.
(5) Nine percent (9%) shall be paid to the county treasurer of the
county in which the riverboat is docked. 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 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 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 where in which the riverboat is docked 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 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 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 three
hundred (19,300) 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%) shall be paid to the Orange County
convention and visitors bureau.
(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). 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 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 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; 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).
FOLLOWS [EFFECTIVE JULY 1, 2010]: 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 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.
(1) the amount of taxes remitted by the trustee under IC 4-33-12 and IC 4-33-13;
(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) Twenty-five percent (25%) of the first one hundred million dollars ($100,000,000) of
(2) Thirty percent (30%) of the
(3) Thirty-five percent (35%) of the
(b) A licensee shall remit the tax imposed by this section to the department before the close of the business day following the day the wagers are made. Except as provided in subsection (c), a licensee shall calculate the amount of taxable receipts received for a particular day by determining the product of:
(1) the adjusted gross receipts received during the day; multiplied by
(2) the appropriate percentage as follows:
(A) Ninety-five percent (95%) during a state fiscal year ending before July 1, 2011.
(B) Ninety-one percent (91%) during a state fiscal year beginning after June 30, 2011, and ending before July 1, 2012.
(C) Eighty-six and five-tenths percent (86.5%) during a state fiscal year beginning after June 30, 2012, and ending before July 1, 2013.
(D) Eighty-two percent (82%) during a state fiscal year beginning after June 30, 2013.
(c) This subsection applies if the commission certifies to the department that the licensee has paid the maximum amount of county slot machine wagering fees required by IC 4-35-8.5-1 for that particular state fiscal year. For the purpose of remitting taxes during the remainder of a state fiscal year after a certification is issued to the department, a licensee shall calculate the amount of taxable receipts received for a particular day by determining the product of:
(1) the adjusted gross receipts received during the day; multiplied by
(2) the appropriate percentage as follows:
(A) Ninety-eight percent (98%) during a state fiscal year ending before July 1, 2011.
(B) Ninety-four percent (94%) during a state fiscal year beginning after June 30, 2011, and ending before July 1, 2012.
(C) Eighty-nine and five-tenths percent (89.5%) during a state fiscal year beginning after June 30, 2012, and ending before July 1, 2013.
(D) Eighty-five percent (85%) during a state fiscal year beginning after June 30, 2013.
(b) The commission shall deposit the county slot machine wagering fee received by the commission into a separate account within the state general fund.
(c) The commission shall issue a certificate of compliance to a licensee upon determining that the licensee has paid the maximum amount of county slot machine wagering fees required by subsection (a). The commission shall submit a copy of the certificate to the department for the department's use in determining the taxable receipts of the licensee's slot machine operation for the remainder of the state fiscal year under IC 4-35-8-1(c).
gaming site permit may, subject to the approval of the commission,
provide alcoholic beverages to guests without charge at an event on the
licensed premises. if all the following requirements are met:
(1) Each alcoholic beverage dispensed to a guest:
(A) is entered into a cash register that records and itemizes on
the cash register tape each alcoholic beverage dispensed; and
(B) is entered into a cash register as a sale and at the same
price that is charged to the general public.
(2) At the conclusion of the event, all alcoholic beverages
recorded on the cash register tape are paid by the holder of the
gaming site permit.
(3) All records of the alcoholic beverage sales, including the cash
register tape, shall be maintained by the holder of the gaming site
permit for not less than two (2) years.
(4) The holder of the gaming site permit complies with the rules
of the commission.
(1) Private labeling.
(2) Product placement.
(3) Exclusive marketing agreements with brewers, distillers, and vintners.
(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
(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) No money may be appropriated from the fund except as provided in this subsection. The general assembly may appropriate interest accruing to the fund to the department of natural resources only for the following purposes:
(1) To maintain the parts of a qualified historic hotel that were restored before July 1, 2003.
(2) To maintain the grounds surrounding a qualified historic hotel.
No money may be appropriated from the fund for restoration purposes if the restoration is to occur after July 1, 2003.
(b) This SECTION expires January 1, 2012.
(b) This SECTION expires January 1, 2012.
