(a) This subsection does not apply to tax
revenue remitted by an operating agent operating a riverboat in a
historic hotel district. Excluding funds that are appropriated in the
biennial budget act from the state gaming fund to the commission for
purposes of administering this article, each month the state comptroller
shall distribute the tax revenue deposited in the state gaming fund
under this chapter to the following:
(1) An amount equal to the following shall be set aside for
revenue sharing under subsection (d):
(A) Before July 1, 2021, 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 (d).
(B) After June 30, 2021, if the total adjusted gross receipts
received by licensees from gambling games authorized under
this article during the preceding state fiscal year is equal to or
greater than the total adjusted gross receipts received by
licensees from gambling games authorized under this article
during the state fiscal year ending June 30, 2020, 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 (d).
(C) After June 30, 2021, if the total adjusted gross receipts
received by licensees from gambling games authorized under
this article during the preceding state fiscal year is less than the
total adjusted gross receipts received by licensees from
gambling games authorized under this article during the state
year ending June 30, 2020, an amount equal to the first
thirty-three million dollars ($33,000,000) of tax revenues
collected under this chapter multiplied by the result of:
(i) the total adjusted gross receipts received by licensees from
gambling games authorized under this article during the
preceding state fiscal year; divided by
(ii) the total adjusted gross receipts received by licensees
from gambling games authorized under this article during the
state fiscal year ending June 30, 2020;
shall be set aside for revenue sharing under subsection (d).
(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 in which the riverboat is located or 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);
(ii) a city located in Lake County; or
(iii) Terre Haute; 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 that is not located in a city described in clause
(A) or whose home dock is not in a city described in clause (A).
(3) 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 state comptroller shall make the transfer required by this
subdivision on or before the fifteenth day of the month based on
revenue received during the preceding month for deposit in the
state gaming fund. Specifically, the state comptroller may transfer
the tax revenue received by the state in a month to the state
general fund in the immediately following month according to this
subdivision.
(b) This subsection applies only to tax revenue remitted by an
operating agent operating a riverboat in a historic hotel district after
June 30, 2019. Excluding funds that are appropriated in the biennial
budget act from the state gaming fund to the commission for purposes
of administering this article, each month the state comptroller shall
distribute the tax revenue remitted by the operating agent under this
chapter as follows:
(1) For state fiscal years beginning after June 30, 2019, but
ending before July 1, 2021, fifty-six and five-tenths percent
(56.5%) shall be paid to the state general fund.
(2) For state fiscal years beginning after June 30, 2021, fifty-six
and five-tenths percent (56.5%) shall be paid as follows:
(A) Sixty-six and four-tenths percent (66.4%) shall be paid to
the state general fund.
(B) Thirty-three and six-tenths percent (33.6%) shall be paid to
the West Baden Springs historic hotel preservation and
maintenance fund established by IC 36-7-11.5-11(b). However,
if:
(i) at any time the balance in that fund exceeds twenty-five
million dollars ($25,000,000); or
(ii) in any part of a state fiscal year in which the operating
agent has received at least one hundred million dollars
($100,000,000) of adjusted gross receipts;
the amount described in this clause shall be paid to the state
general fund for the remainder of the state fiscal year.
(3) Forty-three and five-tenths percent (43.5%) shall be paid as
follows:
(A) Twenty-two and four-tenths percent (22.4%) shall be paid
as follows:
(i) Fifty percent (50%) to the fiscal officer of the town of
French Lick.
(ii) Fifty percent (50%) to the fiscal officer of the town of
West Baden Springs.
(B) Fourteen and eight-tenths percent (14.8%) shall be paid to
the county treasurer of Orange County for distribution among
the school corporations in the county. The governing bodies for
the school corporations in the county shall provide a formula
for the distribution of the money received under this clause
among the school corporations by joint resolution adopted by
the governing body of each of the school corporations in the
county. Money received by a school corporation under this
clause must be used to improve the educational attainment of
students enrolled in the school corporation receiving the money.
Not later than the first regular meeting in the school year of a
governing body of a school corporation receiving a distribution
under this clause, the superintendent of the school corporation
shall submit to the governing body a report describing the
purposes for which the receipts under this clause were used and
the improvements in educational attainment realized through
the use of the money. The report is a public record.
(C) Thirteen and one-tenth percent (13.1%) shall be paid to the
county treasurer of Orange County.
(D) Five and three-tenths percent (5.3%) shall be distributed
quarterly to the county treasurer of Dubois County 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.
(E) Five and three-tenths percent (5.3%) shall be distributed
quarterly to the county treasurer of Crawford County 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.
(F) Six and thirty-five hundredths percent (6.35%) shall be paid
to the fiscal officer of the town of Paoli.
(G) Six and thirty-five hundredths percent (6.35%) shall be paid
to the fiscal officer of the town of Orleans.
(H) Twenty-six and four-tenths percent (26.4%) shall be paid
to the Indiana economic development corporation established
by IC 5-28-3-1 for transfer as follows:
(i) Beginning after December 31, 2017, ten percent (10%) of
the amount transferred under this clause in each calendar year
shall be transferred to the South Central Indiana Regional
Economic Development Corporation or a successor entity or
partnership for economic development for the purpose of
recruiting new business to Orange County as well as
promoting the retention and expansion of existing businesses
in Orange County.
(ii) The remainder of the amount transferred under this clause
in each calendar year shall be transferred to Radius Indiana
or a successor regional entity or partnership for the
development and implementation of a regional economic
development strategy to assist the residents of Orange County
and the counties contiguous to Orange County in improving
their quality of life and to help promote successful and
sustainable communities.
To the extent possible, the Indiana economic development
corporation shall provide for the transfer under item (i) to be
made in four (4) equal installments. However, an amount
sufficient to meet current obligations to retire or refinance
indebtedness or leases for which tax revenues under this section
were pledged before January 1, 2015, by the Orange County
development commission shall be paid to the Orange County
development commission before making distributions to the
South Central Indiana Regional Economic Development
Corporation and Radius Indiana or their successor entities or
partnerships. The amount paid to the Orange County
development commission shall proportionally reduce the
amount payable to the South Central Indiana Regional
Economic Development Corporation and Radius Indiana or
their successor entities or partnerships.
(c) This subsection does not apply to tax revenue remitted by an
inland casino operating in Vigo County. For each city and county
receiving money under subsection (a)(2), the state comptroller shall
determine the total amount of money paid by the state comptroller 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 state
comptroller 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
state comptroller 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) Except as provided in subsections (k) and (l), before August 15
of each year, the state comptroller 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
(g), 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.
(e) Money received by a city, town, or county under subsection (d)
or (g) 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.
(f) This subsection does not apply to an inland casino operating in
Vigo County. Before July 15 of each year, the state comptroller shall
determine the total amount of money distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year. If the
state comptroller determines that the total amount of money distributed
to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the preceding
state fiscal year was less than the entity's base year revenue (as
determined under IC 4-33-12-9), the state comptroller 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 (h), the amount of an entity's supplemental distribution
is equal to:
(1) the entity's base year revenue (as determined under IC 4-33-12-9); minus
(2) the sum of:
(A) the total amount of money distributed to the entity and
constructively received by the entity during the preceding state
fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
(B) the amount of any admissions taxes deducted under IC 6-3.1-20-7.
(g) This subsection applies only to Marion County. The county
auditor shall distribute the money received by the county under
subsection (d) as follows:
(1) To each city, other than the 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.
(h) This subsection does not apply to an inland casino operating in
Vigo County. This subsection applies to a supplemental distribution
made after June 30, 2017. The maximum amount of money that may be
distributed under subsection (f) in a state fiscal year is equal to the
following:
(1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
(2) After June 30, 2021, if the total adjusted gross receipts
received by licensees from gambling games authorized under this
article during the preceding state fiscal year is equal to or greater
than the total adjusted gross receipts received by licensees from
gambling games authorized under this article during the state
fiscal year ending June 30, 2020, the maximum amount is
forty-eight million dollars ($48,000,000).
(3) After June 30, 2021, if the total adjusted gross receipts
received by licensees from gambling games authorized under this
article during the preceding state fiscal year is less than the total
adjusted gross receipts received by licensees from gambling
games authorized under this article during the state fiscal year
ending June 30, 2020, the maximum amount is equal to the result
of:
(A) forty-eight million dollars ($48,000,000); multiplied by
(B) the result of:
(i) the total adjusted gross receipts received by licensees from
gambling games authorized under this article during the
preceding state fiscal year; divided by
(ii) the total adjusted gross receipts received by licensees
from gambling games authorized under this article during the
state fiscal year ending June 30, 2020.
If the total amount determined under subsection (f) exceeds the
maximum amount determined under this subsection, the amount
distributed to an entity under subsection (f) must be reduced according
to the ratio that the amount distributed to the entity under IC 4-33-12-6
or IC 4-33-12-8 bears to the total amount distributed under IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
distribution.
(i) This subsection applies to a supplemental distribution, if any,
payable to Lake County, Hammond, Gary, or East Chicago under
subsections (f) and (h). Beginning in July 2016, the state comptroller
shall, after making any deductions from the supplemental distribution
required by IC 6-3.1-20-7, deduct from the remainder of the
supplemental distribution otherwise payable to the unit under this
section the lesser of:
(1) the remaining amount of the supplemental distribution; or
(2) the difference, if any, between:
(A) three million five hundred thousand dollars ($3,500,000);
minus
(B) the amount of admissions taxes constructively received by
the unit in the previous state fiscal year.
The state comptroller shall distribute the amounts deducted under this
subsection to the northwest Indiana redevelopment authority
established under IC 36-7.5-2-1 for deposit in the development
authority revenue fund established under IC 36-7.5-4-1.
(j) Money distributed to a political subdivision under subsection (b):
(1) must be paid to the fiscal officer of the political subdivision
and may be deposited in the political subdivision's general fund
(in the case of a school corporation, the school corporation may
deposit the money into either the education fund (IC 20-40-2) or
the operations fund (IC 20-40-18)) or riverboat fund established
under IC 36-1-8-9, or both;
(2) may not be used to reduce the maximum levy under IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate of
a school corporation, but, except as provided in subsection
(b)(3)(B), may be used at the discretion of the political
subdivision to reduce the property tax levy of the county, city, or
town for a particular year;
(3) except as provided in subsection (b)(3)(B), may be used for
any legal or corporate purpose of the political subdivision,
including the pledge of money to bonds, leases, or other
obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
Money distributed under subsection (b)(3)(B) must be used for the
purposes specified in subsection (b)(3)(B).
(k) After June 30, 2020, the amount of wagering taxes that would
otherwise be distributed to South Bend under subsection (d) shall be
deposited as being received from all riverboats whose supplemental
wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
five-tenths percent (3.5%). The amount deposited under this
subsection, in each riverboat's account, is proportionate to the
supplemental wagering tax received from that riverboat under IC 4-33-12-1.5 in the month of July. The amount deposited under this
subsection must be distributed in the same manner as the supplemental
wagering tax collected under IC 4-33-12-1.5. This subsection expires
June 30, 2021.
(l) After June 30, 2021, the amount of wagering taxes that would
otherwise be distributed to South Bend under subsection (d) shall be
withheld and deposited in the state general fund.