§ 4-33-12-8 — Disposition of tax revenue in Lake County

(a) This section applies to tax revenue
collected from a riverboat operating from Lake County.
(b) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
quarterly pay the following amounts from the taxes collected during the
preceding calendar quarter from the riverboat operating from East
Chicago:
(1) The lesser of:
(A) eight hundred seventy-five thousand dollars ($875,000); or
(B) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional development
authority to partially satisfy East Chicago's funding obligation to
the authority under IC 36-7.5-4-2.
(2) The lesser of:
(A) two hundred eighteen thousand seven hundred fifty dollars
($218,750); or
(B) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional development
authority to partially satisfy Lake County's funding obligation to
the authority under IC 36-7.5-4-2.
(3) Except as provided in section 9(k) of this chapter, the
remainder, if any, of:
(A) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner during the preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (1) for the calendar
quarter;
must be paid to the city of East Chicago.
(4) Except as provided in section 9(k) of this chapter, the
remainder, if any, of:
(A) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner during the preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (2) for the calendar
quarter;
must be paid to Lake County.
(5) Except as provided in section 9(k) of this chapter, three
percent (3%) of the admissions tax and supplemental wagering
tax collected by the licensed owner during the preceding calendar
quarter must be paid to the county convention and visitors bureau
for Lake County.
(6) Except as provided in section 9(k) of this chapter, three
hundred thirty-three thousandths percent (.333%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner during the preceding calendar quarter must be
paid to the northern Indiana law enforcement training center.
(7) 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 the preceding calendar
quarter must 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.
(8) 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 preceding calendar quarter must be paid to the division of
mental health and addiction.
(9) 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 preceding calendar
quarter must be paid to the state general fund.
(c) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
quarterly pay the following amounts from the taxes collected during the
preceding calendar quarter from each riverboat operating in Gary:
(1) The lesser of:
(A) four hundred thirty-seven thousand five hundred dollars
($437,500); or
(B) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional development
authority to partially satisfy Gary's funding obligation to the
authority under IC 36-7.5-4-2.
(2) The lesser of:
(A) two hundred eighteen thousand seven hundred fifty dollars
($218,750); or
(B) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional development
authority to partially satisfy Lake County's funding obligation to
the authority under IC 36-7.5-4-2.
(3) Except as provided in section 9(k) of this chapter, the
remainder, if any, of:
(A) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner of a riverboat operating in Gary during the
preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (1) for the calendar
quarter;
must be paid to the city of Gary.
(4) Except as provided in section 9(k) of this chapter, the
remainder, if any, of:
(A) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner of a riverboat operating in Gary during the
preceding calendar quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (2) for the calendar
quarter;
must be paid to Lake County.
(5) Except as provided in section 9(k) of this chapter, three
percent (3%) of the admissions tax and supplemental wagering
tax collected by the licensed owner of a riverboat operating in
Gary during the preceding calendar quarter must be paid to the
county convention and visitors bureau for Lake County.
(6) Except as provided in section 9(k) of this chapter, three
hundred thirty-three thousandths percent (.333%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner of a riverboat operating in Gary during the
preceding calendar quarter must be paid to the northern Indiana
law enforcement training center.
(7) 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 of a riverboat operating in Gary
during the preceding calendar quarter must 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.
(8) 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 of a
riverboat operating in Gary during the preceding calendar quarter
must be paid to the division of mental health and addiction.
(9) Twenty-one and six hundred sixty-seven thousandths percent
(21.667%) of the admissions tax and supplemental wagering tax
collected by the licensed owner of a riverboat operating in Gary
during the preceding calendar quarter must be paid to the state
general fund.
(d) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
quarterly pay the following amounts from the taxes collected during the
preceding calendar quarter from the riverboat operating in Hammond:
(1) The lesser of:
(A) eight hundred seventy-five thousand dollars ($875,000); or
(B) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner of a riverboat operating in Hammond during the
preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional development
authority to partially satisfy Hammond's funding obligation to the
authority under IC 36-7.5-4-2.
(2) The lesser of:
(A) two hundred eighteen thousand seven hundred fifty dollars
($218,750); or
(B) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner during the preceding calendar quarter;
to the fiscal officer of the northwest Indiana regional development
authority to partially satisfy Lake County's funding obligation to
the authority under IC 36-7.5-4-2.
(3) Except as provided in section 9(k) of this chapter, the
remainder, if any, of:
(A) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner of the riverboat during the preceding calendar
quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (1) for the calendar
quarter;
must be paid to the city of Hammond.
(4) Except as provided in section 9(k) of this chapter, the
remainder, if any, of:
(A) thirty-three and one-third percent (33 1/3%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner of the riverboat during the preceding calendar
quarter; minus
(B) the amount distributed to the northwest Indiana regional
development authority under subdivision (2) for the calendar
quarter;
must be paid to Lake County.
(5) Except as provided in section 9(k) of this chapter, three
percent (3%) of the admissions tax and supplemental wagering
tax collected by the licensed owner of the riverboat during the
preceding calendar quarter must be paid to the county convention
and visitors bureau for Lake County.
(6) Except as provided in section 9(k) of this chapter, three
hundred thirty-three thousandths percent (.333%) of the
admissions tax and supplemental wagering tax collected by the
licensed owner of a riverboat during the preceding calendar
quarter must be paid to the northern Indiana law enforcement
training center.
(7) 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 of the riverboat during the
preceding calendar quarter must 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.
(8) 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 for
each person admitted to the riverboat during the preceding
calendar quarter must be paid to the division of mental health and
addiction.
(9) Twenty-one and six hundred sixty-seven thousandths percent
(21.667%) of the admissions tax and supplemental wagering tax
collected by the licensed owner of the riverboat during the
preceding calendar quarter must be paid to the state general fund.

Legislative History

As added by P.L.204-2016, SEC.2. Amended by P.L.268-2017, SEC.30; P.L.109-2018, SEC.2; P.L.144-2024, SEC.1.