§ 4-33-12-6 — Disposition of tax revenue in counties other than Lake County

Indiana § 4-33-12-6

• Jurisdiction: Indiana
• Art. 33: RIVERBOAT GAMBLING
• Ch. 12: Admission Taxes

Text

(a) The department shall place in the state
general fund the tax revenue collected under this chapter.
(b) Except as provided by sections 8 and 8.5 of this chapter, the
treasurer of state shall quarterly pay the following amounts:
(1) Except as provided in section 9(k) of this chapter, thirty-three
and one-third percent (33 1/3%) of the admissions tax and
supplemental wagering tax collected by the licensed owner during
the quarter shall be paid to:
(A) the city in which the riverboat is located, if the city:
(i) is located in a county having a population of more than
one hundred twelve thousand (112,000) and less than one
hundred twenty thousand (120,000); 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, if the riverboat
is not located in a city described in clause (A).
(2) Except as provided in section 9(k) of this chapter, thirty-three
and one-third percent (33 1/3%) of the admissions tax and
supplemental wagering tax collected by the licensed owner during
the quarter shall be paid to the county in which the riverboat is
located. In the case of a county described in subdivision (1)(B),
this thirty-three and one-third percent (33 1/3%) of the admissions
tax and supplemental wagering tax is in addition to the
thirty-three and one-third percent (33 1/3%) received under
subdivision (1)(B).
(3) Except as provided in section 9(k) of this chapter, three and
thirty-three hundredths percent (3.33%) of the admissions tax and
supplemental wagering tax collected by the licensed owner during
the quarter shall be paid to the county convention and visitors
bureau or promotion fund for the county in which the riverboat is
located.
(4) Except as provided in section 9(k) of this chapter, five percent
(5%) of the admissions tax and supplemental wagering tax
collected by the licensed owner during a quarter 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 section 9(k) of this chapter, three and
thirty-three hundredths percent (3.33%) of the admissions tax and
supplemental wagering tax collected by the licensed owner during
the quarter 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) Twenty-one and six hundred sixty-seven thousandths percent
(21.667%) of the admissions tax and supplemental wagering tax
collected by the licensed owner during the quarter shall be paid
to the state general fund.

Legislative History

As added by P.L.277-1993(ss), SEC.124. Amended by P.L.2-1995, SEC.10; P.L.54-1995, SEC.2; P.L.90-1997, SEC.2; P.L.151-2001, SEC.1; P.L.215-2001, SEC.6; P.L.178-2002, SEC.2; P.L.192-2002(ss), SEC.23; P.L.1-2003, SEC.10; P.L.92-2003, SEC.53; P.L.4-2005, SEC.23; P.L.233-2007, SEC.16; P.L.234-2007, SEC.280; P.L.3-2008, SEC.13; P.L.146-2008, SEC.17; P.L.96-2010, SEC.3; P.L.119-2012, SEC.9; P.L.205-2013, SEC.67; P.L.229-2013, SEC.17; P.L.2-2014, SEC.7; P.L.192-2015, SEC.1; P.L.255-2015, SEC.15; P.L.149-2016, SEC.12; P.L.204-2016, SEC.1; P.L.268-2017, SEC.29; P.L.109-2018, SEC.1; P.L.293-2019, SEC.25; P.L.104-2022, SEC.8.