Introduced Version






HOUSE BILL No. 1324

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DIGEST OF INTRODUCED BILL



Citations Affected: IC 4-33-13.5; IC 6-8.1-1-1.

Synopsis: Supplemental wagering tax. Imposes a 1% supplemental wagering tax for the period beginning July 1, 2004, and ending on the first day of the month following the month in which a riverboat commences operations in a historic hotel district. Distributes tax revenues to the historic hotel preservation commission, Orange County, French Lick, West Baden Springs, and the tourism commissions of French Lick and West Baden Springs.

Effective: July 1, 2004.





Denbo




    January 15, 2004, read first time and referred to Committee on Ways and Means.







Introduced

Second Regular Session 113th General Assembly (2004)


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 this style type.
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 this style type reconciles conflicts between statutes enacted by the 2003 Regular Session of the General Assembly.

HOUSE BILL No. 1324



    A BILL FOR AN ACT to amend the Indiana Code concerning gaming.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 4-33-13.5; (04)IN1324.1.1. -->     SECTION 1. IC 4-33-13.5 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2004]:
     Chapter 13.5. Supplemental Wagering Tax
    Sec. 1. This chapter applies for the period beginning July 1, 2004, and ending on the last day of the month in which a riverboat licensed under this article commences operations in a historic hotel district.
    Sec. 2. (a) A tax is imposed on the adjusted gross receipts received from gambling games authorized under this article at the rate of one percent (1%) of the amount of the adjusted gross receipts.
     (b) The tax imposed by this section is in addition to the wagering tax imposed under IC 4-33-13 and any other tax or fee imposed on a riverboat. The tax shall be calculated, remitted, and paid to the department in the same manner as the wagering tax under:
        (1) IC 4-33-13-1, in the case of a riverboat that has not

implemented flexible scheduling; or
        (2) IC 4-33-13-1.5, in the case of a riverboat that has implemented flexible scheduling.
    Sec. 3. The department shall deposit tax revenue collected under this chapter in the state gaming fund established by IC 4-33-13-2.
    Sec. 4. Each month the treasurer of state shall distribute the tax revenue deposited in the state gaming fund under this chapter as follows:
        (1) Fifty percent (50%) to the historic hotel preservation commission established under IC 36-7-11.5.
        (2) Ten percent (10%) to the county containing the historic hotel district established under IC 36-7-11.5.
        (3) Ten percent (10%) to a town described in IC 36-7-11.5-2(a)(1).
        (4) Ten percent (10%) to a town described in IC 36-7-11.5-2(a)(2).
        (5) Ten percent (10%) to the tourism commission of a town described in subdivision (3).
        (6) Ten percent (10%) to the tourism commission of a town described in subdivision (4).
    Sec. 5. 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 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.
    Sec. 6. A licensed owner is not required to remit taxes under this chapter after the last day of the month in which a riverboat licensed under this article commences operations in a historic hotel district.

SOURCE: IC 6-8.1-1-1; (04)IN1324.1.2. -->     SECTION 2. IC 6-8.1-1-1, AS AMENDED BY P.L.192-2002(ss), SECTION 140, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2004]: Sec. 1. "Listed taxes" or "taxes" includes only the pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the riverboat admissions tax (IC 4-33-12); the riverboat wagering tax (IC 4-33-13); the supplemental wagering tax (IC 4-33-13.5); the

gross income tax (IC 6-2.1) (repealed); the utility receipts tax (IC 6-2.3); the state gross retail and use taxes (IC 6-2.5); the adjusted gross income tax (IC 6-3); the supplemental net income tax (IC 6-3-8) (repealed); the county adjusted gross income tax (IC 6-3.5-1.1); the county option income tax (IC 6-3.5-6); the county economic development income tax (IC 6-3.5-7); the municipal option income tax (IC 6-3.5-8); the auto rental excise tax (IC 6-6-9); the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the alternative fuel permit fee (IC 6-6-2.1); the special fuel tax (IC 6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor fuel tax collected under a reciprocal agreement under IC 6-8.1-3; the motor vehicle excise tax (IC 6-6-5); the commercial vehicle excise tax (IC 6-6-5.5); the hazardous waste disposal tax (IC 6-6-6.6); the cigarette tax (IC 6-7-1); the beer excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the malt excise tax (IC 7.1-4-5); the petroleum severance tax (IC 6-8-1); the various innkeeper's taxes (IC 6-9); the various county food and beverage taxes (IC 6-9); the county admissions tax (IC 6-9-13 and IC 6-9-28); the oil inspection fee (IC 16-44-2); the emergency and hazardous chemical inventory form fee (IC 6-6-10); the penalties assessed for oversize vehicles (IC 9-20-3 and IC 9-30); the fees and penalties assessed for overweight vehicles (IC 9-20-4 and IC 9-30); the underground storage tank fee (IC 13-23); the solid waste management fee (IC 13-20-22); and any other tax or fee that the department is required to collect or administer.