Delete the title and insert the following:
A BILL FOR AN ACT to amend the Indiana Code concerning
gaming and to make an appropriation.
to require that before applications under IC 4-31-5 to conduct
pari-mutuel wagering on horse races at racetracks in the county
may be filed, the voters of the county must approve the
conducting of horse racing meetings in the county under section
3 of this chapter.
An ordinance adopted under this section may not be amended to apply
to a person who has already been issued a permit under IC 4-31-5
before amendment of the ordinance.
(c) An ordinance adopted under this section authorizing a
person to conduct pari-mutuel wagering on horse races at
racetracks in the county may not be adopted or amended in a
manner that restricts a permit holder's ability to sell pari-mutuel
pull tabs under IC 4-35. An ordinance adopted by the county fiscal
body permitting the sale of pari-mutuel pull tabs is not a
prerequisite for the lawful sale of pari-mutuel pull tabs under
IC 4-35.
than eighteen (18) years of age may not wager at a horse racing
meeting.
(b) A person less than seventeen (17) eighteen (18) years of age
may not enter the grandstand, clubhouse, or similar areas of a racetrack
at which wagering is permitted unless accompanied by a person who is
at least twenty-one (21) years of age.
(c) A person less than eighteen (18) years of age may not enter a
satellite facility.
(d) A person less than twenty-one (21) years of age may not
enter the part of a racetrack or satellite facility in which
pari-mutuel pull tabs are sold and redeemed.
implemented flexible scheduling under IC 4-33-6-21;
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) Except as provided in subsection subsections (k) and (l),
sixty-five cents ($0.65) of the admissions tax collected by the
licensed owner for each person embarking on a gambling
excursion during the quarter or admitted to a riverboat during the
quarter that has implemented flexible scheduling under
IC 4-33-6-21 shall be paid to the Indiana horse racing commission
to be distributed as follows, in amounts determined by the Indiana
horse racing commission, for the promotion and operation of
horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may make
a grant under this clause only for purses, promotions, and
routine operations of the racetrack. No grants shall be made for
long term capital investment or construction, and no grants
shall be made before the racetrack becomes operational and is
offering a racing schedule.
(c) With respect to tax revenue collected from a riverboat located in
a historic hotel district, the treasurer of state shall quarterly pay the
following amounts:
(1) Twenty-five percent (25%) of the admissions tax collected
during the quarter shall be paid to the county treasurer of the
county in which the riverboat is docked. The county treasurer
shall distribute the money received under this subdivision as
follows:
(A) Twenty percent (20%) shall be quarterly distributed to the
county treasurer of a county having a population of more than
thirty-nine thousand six hundred (39,600) but less than forty
thousand (40,000) 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 percent (20%) 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.
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) Sixty percent (60%) shall be retained by the county where
the riverboat is docked for appropriation by the county fiscal
body after receiving a recommendation from the county
executive. The county fiscal body shall provide for the
distribution of part or all of the money received under this
clause to the following under a formula established by the
county fiscal body:
(i) A town having a population of more than two thousand
two hundred (2,200) but less than three thousand five
hundred (3,500) located in a county having a population of
more than nineteen thousand three hundred (19,300) but less
than twenty thousand (20,000).
(ii) 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 three hundred (19,300) but
less than twenty thousand (20,000).
(2) Sixteen percent (16%) of the admissions tax collected during
the quarter shall be paid in equal amounts to each town that:
(A) is located in the county in which the riverboat docks; and
(B) contains a historic hotel.
The town council shall appropriate a part of the money received
by the town under this subdivision to the budget of the town's
tourism commission.
(3) Nine percent (9%) of the admissions tax collected during the
quarter shall be paid to the historic hotel preservation commission
established under IC 36-7-11.5.
(4) Twenty-five percent (25%) of the admissions tax collected
during the quarter shall be paid to the West Baden Springs historic
hotel preservation and maintenance fund established by
IC 36-7-11.5-11(b).
(5) Twenty-five percent (25%) of the admissions tax collected
during the quarter shall be paid to the department of commerce to
be used by the department for the development and
implementation of a regional economic development strategy to
assist the residents of the county in which the riverboat is located
and residents of contiguous counties in improving their quality of
life and to help promote successful and sustainable communities.
The regional economic development strategy must include goals
concerning the following issues:
(A) Job creation and retention.
(B) Infrastructure, including water, wastewater, and storm
water infrastructure needs.
admissions tax collected by the licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has
implemented flexible scheduling under IC 4-33-6-21;
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.
(7) Except as provided in subsection subsections (k) and (l),
sixty-five cents ($0.65) of the admissions tax collected by the
licensed owner for each person embarking on a gambling
excursion during the quarter or admitted to a riverboat during the
quarter that has implemented flexible scheduling under
IC 4-33-6-21 shall be paid to the Indiana horse racing commission
to be distributed as follows, in amounts determined by the Indiana
horse racing commission, for the promotion and operation of
horse racing in Indiana:
(A) To one (1) or more breed development funds established
by the Indiana horse racing commission under IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may make
a grant under this clause only for purses, promotions, and
routine operations of the racetrack. No grants shall be made for
long term capital investment or construction, and no grants
shall be made before the racetrack becomes operational and is
offering a racing schedule.
(e) Money paid to a unit of local government under subsection (b)(1)
through (b)(2), (c)(1) through (c)(2), or (d)(1) through (d)(2):
(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.
(f) Money paid by the treasurer of state under subsection (b)(3) or
(d)(3) shall be:
(1) deposited in:
(A) the county convention and visitor promotion fund; or
(B) the county's general fund if the county does not have a
convention and visitor promotion fund; and
(2) used only for the tourism promotion, advertising, and
economic development activities of the county and community.
(g) Money received by the division of mental health and addiction
under subsections (b)(5) and (d)(6):
(1) is annually appropriated to the division of mental health and
addiction;
(2) shall be distributed to the division of mental health and
addiction at times during each state fiscal year determined by the
budget agency; and
(3) shall be used by the division of mental health and addiction for
programs and facilities for the prevention and treatment of
addictions to drugs, alcohol, and compulsive gambling, including
the creation and maintenance of a toll free telephone line to
provide the public with information about these addictions. The
division shall allocate at least twenty-five percent (25%) of the
money received to the prevention and treatment of compulsive
gambling.
(h) This subsection applies to the following:
(1) Each entity receiving money under subsection (b).
(2) Each entity receiving money under subsection (d)(1) through
(d)(2).
(3) Each entity receiving money under subsection (d)(5) through
(d)(7).
The treasurer of state shall determine the total amount of money paid
by the treasurer of state to an entity subject to this subsection during the
state fiscal year 2002. The amount determined under this subsection is
the base year revenue for each entity subject to this subsection. The
treasurer of state shall certify the base year revenue determined under
this subsection to each entity subject to this subsection.
(i) This subsection applies to an entity receiving money under
subsection (d)(3) or (d)(4). The treasurer of state shall determine the
total amount of money paid by the treasurer of state to the entity
described in subsection (d)(3) during state fiscal year 2002. The amount
determined under this subsection multiplied by nine-tenths (0.9) is the
base year revenue for the entity described in subsection (d)(3). The
amount determined under this subsection multiplied by one-tenth (0.1)
is the base year revenue for the entity described in subsection (d)(4).
The treasurer of state shall certify the base year revenue determined
under this subsection to each entity subject to this subsection.
(j) This subsection does not apply to an entity receiving money
under subsection (c). For state fiscal years beginning after June 30,
2002, the total amount of money distributed to an entity under this
section during a state fiscal year may not exceed the entity's base year
revenue as determined under subsection (h) or (i). If the treasurer of
state determines that the total amount of money distributed to an entity
under this section during a state fiscal year is less than the entity's base
year revenue, the treasurer of state shall make a supplemental
distribution to the entity under IC 4-33-13-5(g).
(k) This subsection does not apply to an entity receiving money
under subsection (c). For state fiscal years beginning after June 30,
2002, the treasurer of state shall pay that part of the riverboat
admissions taxes that:
(1) exceed a particular entity's base year revenue; and
(2) would otherwise be due to the entity under this section;
to the property tax replacement fund instead of to the entity.
(l) The maximum amount paid to the Indiana horse racing
commission under this section in a state fiscal year ending before
July 1, 2007, may not exceed the remainder of:
(1) the Indiana horse racing commission's base year revenue
as determined under subsection (h); minus
(2) the amount of pari-mutuel pull tab wagering taxes, if any,
paid to the Indiana horse racing commission under
IC 4-35-8-3 in the state fiscal year.
The treasurer of state shall pay the amount of the admissions taxes
equal to the amount of pari-mutuel pull tab wagering taxes
subtracted from the Indiana horse racing commission's base year
revenue under this subsection to the property tax replacement fund
instead of to the Indiana horse racing commission. For a state fiscal
year beginning after June 30, 2007, the Indiana horse racing
commission is not entitled to a distribution of admissions taxes
collected under this chapter. After June 30, 2007, the treasurer of
state shall pay the admissions taxes specified in subsections (b)(6)
and (d)(7) to the property tax replacement fund instead of to the
Indiana horse racing commission.
law, the laws of any other state, or the laws of the United
States;
(2) the person has knowingly or intentionally submitted an
application for a supplier's license under this chapter that
contains false information;
(3) the person is a member of the commission;
(4) the person is an officer, a director, or a managerial
employee of a person described in subdivision (1) or (2);
(5) the person employs an individual who:
(A) is described in subdivision (1), (2), or (3); and
(B) participates in the management or operation of
gambling operations authorized under this article;
(6) the person owns more than a ten percent (10%) ownership
interest in any other person holding a permit issued under
IC 4-31; or
(7) a license issued to the person:
(A) under this article; or
(B) to supply gaming supplies in another jurisdiction;
has been revoked.
Sec. 4. A person may not furnish pari-mutuel pull tab terminals
or devices to a permit holder unless the person possesses a
supplier's license.
Sec. 5. (a) A supplier shall furnish to the commission a list of all
pari-mutuel pull tab terminals and devices offered for sale or lease
in connection with the sale of pari-mutuel pull tabs authorized
under this article.
(b) A supplier shall keep books and records for the furnishing
of pari-mutuel pull tab terminals and devices to permit holders.
The books and records must be separate from books and records
of any other business operated by the supplier.
(c) A supplier shall file a quarterly return with the commission
listing all sales and leases.
(d) A supplier shall permanently affix the supplier's name to all
pari-mutuel pull tab terminals or devices that the supplier provides
to permit holders under this chapter.
Sec. 6. A supplier's pari-mutuel pull tab terminals or devices
that are used by a person in an unauthorized gambling operation
shall be forfeited to the state.
Sec. 7. Pari-mutuel pull tab terminals and devices that are
provided by a supplier may be:
(1) repaired on the premises of a racetrack; or
(2) removed for repair from the racetrack to a facility owned
by the permit holder.
Sec. 8. (a) Unless a supplier's license is suspended, expires, or is
revoked, the supplier's license may be renewed annually upon:
(1) the payment of a five thousand dollar ($5,000) annual
renewal fee; and
(2) a determination by the commission that the holder of the
supplier's license is in compliance with this article.
(b) The holder of a supplier's license shall undergo a complete
investigation every three (3) years to determine whether the holder
of the supplier's license is in compliance with this article.
(c) Notwithstanding subsection (b), the commission may
investigate the holder of a supplier's license at any time the
commission determines it is necessary to ensure that the holder of
the supplier's license is in compliance with this article.
(d) The holder of a supplier's license shall bear the cost of an
investigation or reinvestigation of the licensee and any investigation
resulting from a potential transfer of ownership.
Chapter 7. Conduct of Pari-Mutuel Pull Tab Games
Sec. 1. A pari-mutuel pull tab game must be conducted in the
following manner:
(1) Each set of pari-mutuel pull tabs must have a
predetermined:
(A) total purchase price; and
(B) amount of prizes.
(2) Randomly ordered pari-mutuel pull tabs may be
distributed from an approved location or from a distribution
device to:
(A) the permit holder at the permit holder's racetrack; or
(B) a terminal or device of the permit holder at the permit
holder's racetrack.
(3) A pari-mutuel pull tab must be presented to a player in the
form of a paper ticket or display on a terminal or device.
(4) Game results must be initially covered or otherwise
concealed from view on the pari-mutuel pull tab ticket,
terminal, or device so that the number, letter, symbol, or set
of numbers, letters, or symbols cannot be seen until the
concealing medium is removed.
(5) A winner is identified after the display of the game results
when a player removes the concealing medium of the
pari-mutuel pull tab ticket or display on a terminal or device.
(6) A winner shall receive the prize or prizes posted or
displayed for the game from the permit holder.
Sec. 2. A person less than twenty-one (21) years of age may not
purchase a pari-mutuel pull tab.
Sec. 3. The sale price of a pari-mutuel pull tab may not exceed
ten dollars ($10).
Sec. 4. The sale, purchase, and redemption of pari-mutuel pull
tabs are limited to a racetrack operated by a permit holder licensed
to sell pari-mutuel pull tab tickets under IC 4-35-5.
Sec. 5. A permit holder may not install more than one thousand
five hundred (1,500) pari-mutuel pull tab terminals or devices on
the premises of the permit holder's racetrack.
Sec. 6. The number and amount of the prizes in a pari-mutuel
pull tab game must be finite. However, the commission may not
limit the number or amount of prizes in a pari-mutuel pull tab
game.
Sec. 7. A list of prizes for winning pari-mutuel pull tabs must be
posted or displayed at a location where the pari-mutuel pull tabs
are sold.
Sec. 8. A permit holder may close a pari-mutuel pull tab game
at any time.
Sec. 9. A pari-mutuel pull tab terminal or device may be
operated by a player without the assistance of the permit holder for
the sale and redemption of pari-mutuel pull tabs.
Sec. 10. A pari-mutuel pull tab terminal or device may not
dispense coins or currency as prizes for winning pari-mutuel pull
tabs. Prizes awarded by a terminal or device must be in the form
of credits for additional play or certificates redeemable for cash or
prizes.
Chapter 8. Taxation of Pari-Mutuel Pull Tabs
Sec. 1. (a) A tax is imposed on the adjusted gross receipts
received from the sale of pari-mutuel pull tabs authorized under
this article at the rate of thirty-two percent (32%).
(b) A permit holder shall remit the tax imposed by this section
to the department before the close of the business day following the
day the pari-mutuel pull tabs are sold.
(c) 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)).
(d) If the department requires taxes to be remitted under this
chapter through electronic funds transfer, the department may
allow the permit holder to file a monthly report to reconcile the
amounts remitted to the department.
(e) The department may allow taxes remitted under this section
to be reported on the same form used for taxes paid under
IC 4-31-9.
Sec. 2. (a) The state pull tab wagering fund is established.
Money in the fund does not revert to the state general fund at the
end of a state fiscal year.
(b) The department shall deposit tax revenue collected under
section 1 of this chapter in the state pull tab wagering fund.
(c) Money in the fund is appropriated for the purposes of this
chapter.
Sec. 3. (a) This section applies to the first twenty-seven million
two hundred five thousand two hundred eighty-four dollars
($27,205,284) deposited in the state pull tab wagering fund under
section 2 of this chapter in a state fiscal year ending before July 1,
2007.
(b) Before the fifteenth day of each month, the treasurer of state
shall distribute the tax revenue deposited in the state pull tab
wagering fund in the preceding month to the Indiana horse racing
commission to be distributed in amounts determined by the
Indiana horse racing commission as follows:
(1) To one (1) or more breed development funds established
by the Indiana horse racing commission under IC 4-31-11-10.
(2) To a racetrack that was approved by the Indiana horse
racing commission under IC 4-31. The commission may make
a grant under this clause only for purses, promotions, and
routine operations of the racetrack. No grants shall be made
for long term capital investment or construction, and no
grants shall be made before the racetrack becomes
operational and is offering a racing schedule.
Sec. 4. (a) This section applies to the tax revenue deposited in the
state pull tab wagering fund that exceeds twenty-seven million two
hundred five thousand two hundred eighty-four dollars
($27,205,284) in a state fiscal year ending before July 1, 2007.
(b) Before the fifteenth day of each month, the treasurer of state
shall transfer the remaining tax revenue as follows:
(1) Seventy percent (70%) to the state general fund.
(2) Thirty percent (30%) to the state revenue sharing fund
established under section 10 of this chapter.
Sec. 5. (a) This section applies to a state fiscal year beginning
after June 30, 2007.
(b) Before the fifteenth day of each month, the treasurer of state
shall transfer the tax revenue deposited in the state pull tab
wagering fund under section 2 of this chapter in the preceding
month as follows:
(1) Seventy percent (70%) to the state general fund.
(2) Thirty percent (30%) to the state revenue sharing fund
established under section 10 of this chapter.
Sec. 6. (a) Before the fifteenth day of each month, a permit
holder shall pay to the Indiana horse racing commission for the
promotion of horse racing a fee of fifteen percent (15%) of the
permit holder's adjusted gross receipts from the sale of pari-mutuel
pull tabs for the previous month.
(b) Subject to subdivision (1)(C), the Indiana horse racing
commission shall distribute the money that is paid under subsection
(a) as follows:
(1) Eighty-one percent (81%) for the following purposes:
(A) Forty-six percent (46%) for thoroughbred purposes as
follows:
(i) Ninety-eight and five-tenths percent (98.5%) for
thoroughbred purses.
(ii) One and two-tenths percent (1.2%) to the horsemen's
association representing thoroughbred owners and
trainers.
(iii) Three-tenths of one percent (0.3%) to the horsemen's
association representing thoroughbred owners and
breeders.
(B) Forty-six percent (46%) for standardbred purposes as
follows:
(i) Ninety-eight and five-tenths percent (98.5%) for
standardbred purses.
(ii) One and five-tenths percent (1.5%) to the horsemen's
association representing standardbred owners and
trainers.
(C) Eight percent (8%) for quarterhorse purposes as
follows:
(i) Ninety-five percent (95%) for quarterhorse purses.
(ii) Five percent (5%) to the horsemen's association
representing quarterhorse owners and trainers.
However, in the first year after the commencement of pull
tab operations, the money distributed under this clause
may not exceed the lesser of two million seven hundred
thousand dollars ($2,700,000) or eight percent (8%) of the
money paid under this subdivision. If quarterhorse races
average at least seven and five-tenths (7.5) horses per gate
in the first year after the commencement of pull tab
operations or in a subsequent year, the money distributed
under this clause for quarterhorse purposes shall be
increased by ten percent (10%) in the following year.
However, the money distributed under this clause may not
exceed eight percent (8%) of the total amount of money
distributed under this subdivision. If the amount of money
distributed under this clause is less than eight percent (8%)
of the total amount of money distributed under this
subdivision in a particular year, the amounts distributed
under clauses (A) and (B) for that year shall be increased
equally in proportional amounts.
(2) Nineteen percent (19%) to the breed development funds
established under IC 4-31-11-10 in the same proportion that
money is distributed for the purposes of each breed under
subdivision (1).
Sec. 7. (a) A local wagering tax is imposed on the adjusted gross
receipts received from pari-mutuel pull tab wagering authorized
under this article at the rate of seven percent (7%).
(b) A permit holder shall remit the tax imposed by this section
to the department before the close of the business day following the
day the wagers are made.
(c) 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)).
(d) If the department requires taxes to be remitted under this
chapter through electronic funds transfer, the department may
allow the permit holder to file a monthly report to reconcile the
amounts remitted to the department.
(e) The department may allow taxes remitted under this section
to be reported on the same form used for taxes paid under section
1 of this chapter.
Sec. 8. (a) The local racetrack gaming fund is established.
Money in the fund does not revert to the state general fund at the
end of a state fiscal year.
(b) The department shall deposit tax revenue collected under
section 6 of this chapter in the local racetrack gaming fund.
(c) The treasurer of state shall establish a separate account
within the fund for each county containing a racetrack. Each
account consists of the local wagering taxes remitted by the
county's racetrack under section 6 of this chapter and deposited
into the fund under subsection (b).
(d) Money in the fund is appropriated for the purposes of this
chapter.
Sec. 9. The treasurer of state shall distribute the taxes deposited
in the account established under section 8 of this chapter for each
county containing a racetrack 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.
Sec. 10. (a) As used in this section, "eligible county" means a
county that does not contain any of the following:
(1) A riverboat licensed under IC 4-33.
(2) A racetrack authorized to sell pari-mutuel pull tabs under
this article.
(b) The state revenue sharing fund is established. The fund shall
be administered by the treasurer of state. The treasurer of state
shall invest the money in the fund not currently needed to meet the
obligations of the fund in the same manner as other public funds
may be invested. Interest that accrues from these investments shall
be deposited in the fund. Money in the fund does not revert to the
state general fund at the end of a state fiscal year.
(c) Before August 15, 2006, and each year thereafter, the
treasurer of state shall distribute the money deposited in the state
revenue sharing fund under this chapter in the previous state fiscal
year to the county treasurer of each eligible county according to the
ratio that the county's population bears to the total population of
the eligible counties. The county auditor shall distribute the money
received by an eligible 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.
(d) Money in the fund is appropriated continuously for the
purposes of this section.
Sec. 11. Money paid to a political subdivision under this chapter:
(1) must be paid to the fiscal officer of the political subdivision
and must be deposited in the political subdivision's general
fund;
(2) may not be used to reduce the political subdivision's
maximum levy under IC 6-1.1 but may be used at the
discretion of the political subdivision to reduce the property
tax levy of the political subdivision for a particular year;
(3) may be used for any purpose specified in this chapter or
for any other 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.
Chapter 9. Penalties
Sec. 1. A person who knowingly or intentionally aids, induces,
or causes a person who is:
(1) less than twenty-one (21) years of age; and
(2) not an employee of a pari-mutuel pull tab operation
licensed under this article;
to enter or attempt to enter the pari-mutuel pull tab operation
commits a Class A misdemeanor.
Sec. 2. A person who:
(1) is not an employee of a pari-mutuel pull tab operation
licensed under this article;
(2) is less than twenty-one (21) years of age; and
(3) knowingly or intentionally enters the pari-mutuel pull tab
operation;
commits a Class A misdemeanor.".
"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 taxes imposed on pari-mutuel pull tab
wagering (IC 4-35-8); 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.
gaming commission determines that a permit holder has met the
requirements of this act, the Indiana gaming commission shall
adopt a resolution authorizing a permit holder to sell pari-mutuel
pull tabs under IC 4-35, as added by this act. The Indiana gaming
commission may exercise any power necessary to implement this
act under a resolution authorized under this SECTION.
(b) This SECTION expires December 31, 2006.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1522 as printed February 25, 2005.)