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IC 4-33-13-0.2
Calculation and collection of wagering taxes; penalties and
interest; general assembly does not acquiesce in certain
interpretation of statutes
Sec. 0.2. (a) This section applies to the calculation and collection
of wagering taxes on the adjusted gross receipts of a riverboat
received:
(1) on or after the date that the riverboat implemented flexible
scheduling under IC 4-33-6-21; and
(2) before July 1, 2003.
(b) The general assembly does not acquiesce in any interpretation
of section 1.5 of this chapter and P.L.192-2002(ss), SECTION 205
that excludes adjusted gross receipts of a riverboat received after
June 30, 2002, and before the date that the riverboat implemented
flexible scheduling under IC 4-33-6-21 from the determination of
which wagering tax rate to apply to adjusted gross receipts of the
riverboat received on or after the riverboat implemented flexible
scheduling under IC 4-33-6-21.
(c) Wagering taxes imposed under section 1.5 of this chapter on
adjusted gross receipts received on or after the date that the riverboat
implemented flexible scheduling under IC 4-33-6-21 must be
calculated and deposited using a graduated wagering tax rate selected
(as stated in section 1.5 of this chapter) through a calculation that
includes "adjusted gross receipts received during the period
beginning July 1 of each year and ending June 30 of the following
year".
(d) All penalties and interest otherwise due from a riverboat that
underpaid the amount of wagering tax due after June 30, 2002, and
before May 1, 2003, as a result of a failure to include adjusted gross
receipts received by the riverboat after June 30, 2002, and before the
date that the riverboat implemented flexible scheduling under
IC 4-33-6-21 in the determination of which wagering tax rate to
apply to adjusted gross receipts received after the riverboat
implemented flexible scheduling under IC 4-33-6-21 are waived if
the riverboat paid the unpaid balance due in two (2) equal
installments on the following dates:
(1) July 1, 2003.
(2) July 1, 2004.
As added by P.L.220-2011, SEC.56.
IC 4-33-13-1
Adjusted gross receipts tax; rate; payment; inapplicability to
flexible scheduling
Sec. 1. (a) This section does not apply to a riverboat that has
implemented flexible scheduling under IC 4-33-6-21.
(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.
As added by P.L.277-1993(ss), SEC.124. Amended by
P.L.192-2002(ss), SEC.24; P.L.224-2003, SEC.45.
IC 4-33-13-1.5
Graduated wagering tax applied to riverboats implementing
flexible scheduling
Sec. 1.5. (a) This section applies only to a riverboat that has
implemented flexible scheduling under IC 4-33-6-21 or IC 4-33-6.5.
(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.
(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.
As added by P.L.192-2002(ss), SEC.25. Amended by P.L.224-2003,
SEC.46; P.L.92-2003, SEC.54; P.L.97-2004, SEC.16; P.L.233-2007,
SEC.18.
IC 4-33-13-2
State gaming fund; establishment
Sec. 2. The state gaming fund is established. Money in the fund
does not revert to the state general fund at the end of the state fiscal
year.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.273-1999,
SEC.41.
IC 4-33-13-3
Deposits into state gaming fund
Sec. 3. The department shall deposit tax revenue collected under
this chapter in the state gaming fund.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.273-1999,
SEC.42.
IC 4-33-13-4
Appropriations
Sec. 4. Sufficient funds are annually appropriated to the
commission from the state gaming fund to administer this article.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.20-1995,
SEC.18; P.L.273-1999, SEC.43.
IC 4-33-13-5
Disposition of tax revenue
Sec. 5. (a) This subsection does not apply to tax revenue remitted
by an operating agent operating a riverboat in a historic hotel district.
After funds are appropriated under section 4 of this chapter, each
month the treasurer of state shall distribute the tax revenue deposited
in the state gaming fund under this chapter to the following:
(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); 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).
(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.
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).
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.2-1995,
SEC.11; P.L.25-1995, SEC.7; P.L.273-1999, SEC.44; P.L.186-2002,
SEC.11; P.L.178-2002, SEC.3; P.L.192-2002(ss), SEC.26;
P.L.185-2003, SEC.1; P.L.92-2003, SEC.55; P.L.224-2003, SEC.47;
P.L.97-2004, SEC.17; P.L.2-2005, SEC.10; P.L.246-2005, SEC.46;
P.L.91-2006, SEC.4; P.L.233-2007, SEC.19; P.L.234-2007,
SEC.281; P.L.3-2008, SEC.14; P.L.146-2008, SEC.18; P.L.96-2010,
SEC.4; P.L.119-2012, SEC.10.
IC 4-33-13-5.1
Use of certain funds received under section 5 of chapter;
requirements
Sec. 5.1. Subject to:
(1) the appropriation requirements in IC 6-1.1; and
(2) any agreement entered into by a city, town, or county that
commits the money for a particular purpose;
money received at any time under section 5(d) (currently, section
5(e) or 5(h)) of this chapter may be used after May 7, 2003, for any
purpose authorized by section 5 of this chapter.
As added by P.L.220-2011, SEC.57.