Citations Affected: IC 4-33; IC 36-7-11.5-11.
Synopsis: French Lick resort matters. Updates the definition of "riverboat" to conform to
recent improvements to the French Lick casino. Reduces the admissions tax imposed at the
French Lick riverboat from $4 to $3. Eliminates admissions tax distributions to the Orange
County development commission and the fund. Adjusts the amounts paid to other recipients of
the admissions tax collected at French Lick. Provides that riverboat wagering taxes previously
transferred to the Orange County convention and visitors bureau must be transferred to the
Orange County development commission and the Indiana economic development corporation.
Permits the operating agent to submit claims for the reimbursement of certain expenditures to
maintain the West Baden Springs hotel property. Requires the department of natural resources
to pay the claims. Annually appropriates interest accruing to the fund for the payment of the
claims. (This conference committee report replaces the contents of HB 1276 with the
provisions concerning the French Lick resort described above.)
Effective: Upon passage; July 1, 2010.
MADAM PRESIDENT:
Your Conference Committee appointed to confer with a like committee from the House
upon Engrossed Senate Amendments to Engrossed House Bill No. 1276 respectfully reports
that said two committees have conferred and agreed as follows to wit:
that the House recede from its dissent from all Senate amendments and that
the House now concur in all Senate amendments to the bill and that the bill
be further amended as follows:
Delete the title and insert the following:
A BILL FOR AN ACT to amend the Indiana Code concerning
gaming and to make an appropriation.
Delete everything after the enacting clause and insert the following:
imposed on the admissions to a riverboat that has implemented flexible
scheduling under IC 4-33-6-21 or IC 4-33-6.5 at the following rate:
(1) Four dollars ($4) for each person admitted to a riverboat that
docks in a county described in IC 4-33-1-1(3). This admission tax
is imposed upon the operating agent of the riverboat.
(2) rate of three dollars ($3) for each person admitted to a the
riverboat. that docks in any other county. This admission tax is
imposed upon the licensed owner or operating agent operating
the riverboat.
(c) The commission may by rule determine the point at which a
person is considered to be:
(1) admitted to a gambling excursion, in the case of a riverboat
subject to subsection (a); or
(2) admitted to a riverboat, in the case of a riverboat subject to
subsection (b);
for purposes of collecting the admissions tax under this chapter.
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 item 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) (ii) Twenty-two and seventy-five hundredths percent
(22.75%) 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 item 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) (iii) Fifty-four and five-tenths percent (54.5%) shall be
retained by the county where the riverboat is docked located
for appropriation by the county fiscal body after receiving a
recommendation from the county executive.
(2) (B) Five percent (5%) of the admissions tax collected
during the quarter shall be paid to 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). At least
twenty percent (20%) of the taxes received by a town under
this subdivision clause must be transferred to the school
corporation in which the town is located.
(3) (C) Five percent (5%) of the admissions tax collected
during the quarter shall be paid to 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).
At least twenty percent (20%) of the taxes received by a town
under this subdivision clause must be transferred to the school
corporation in which the town is located.
(4) (D) Twenty percent (20%) of the admissions tax collected
during the quarter shall be paid in equal amounts to each town
that:
(A) (i) is located in the county in which the riverboat docks;
is located; and
(B) (ii) contains a historic hotel.
At least twenty percent (20%) of the taxes received by a town
under this subdivision clause must be transferred to the school
corporation in which the town is located.
(5) (E) Ten percent (10%) of the admissions tax collected
during the quarter shall be paid to the Orange County
development commission established under IC 36-7-11.5. At
least one-third (1/3) of the taxes paid to the Orange County
development commission under this subdivision clause must
be transferred to the Orange County convention and visitors
bureau.
(6) (F) Thirteen percent (13%) 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).
(7) (G) Twenty-five percent (25%) of the admissions tax
collected during the quarter shall be paid to the Indiana
economic development corporation to be used by the
corporation 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) (i) Job creation and retention.
(B) (ii) Infrastructure, including water, wastewater, and
storm water infrastructure needs.
(C) (iii) Housing.
(D) (iv) Workforce training.
(E) (v) Health care.
(F) (vi) Local planning.
(G) (vii) Land use.
(H) (viii) Assistance to regional economic development
groups.
(I) (ix) Other regional development issues as determined by
the Indiana economic development corporation.
(2) With respect to admissions taxes collected for a person
admitted to the riverboat after June 30, 2010, the following
amounts:
(A) Twenty-nine and thirty-three hundredths percent
(29.33%) to the county treasurer of Orange County. The
county treasurer shall distribute the money received under
this clause as follows:
(i) Twenty-two and seventy-five hundredths percent
(22.75%) to the county treasurer of Dubois County for
distribution in the manner described in subdivision
(1)(A)(i).
(ii) Twenty-two and seventy-five hundredths percent
(22.75%) to the county treasurer of Crawford County
for distribution in the manner described in subdivision
(1)(A)(ii).
(iii) Fifty-four and five-tenths percent (54.5%) to be
retained by the county treasurer of Orange County for
appropriation by the county fiscal body after receiving
a recommendation from the county executive.
(B) Six and sixty-seven hundredths percent (6.67%) to the
fiscal officer of the town of Orleans. At least twenty
percent (20%) of the taxes received by the town under this
clause must be transferred to Orleans Community Schools.
(C) Six and sixty-seven hundredths percent (6.67%) to the
fiscal officer of the town of Paoli. At least twenty percent
(20%) of the taxes received by the town under this clause
must be transferred to the Paoli Community School
Corporation.
(D) Twenty-six and sixty-seven hundredths percent
(26.67%) to be paid in equal amounts to the fiscal officers
of the towns of French Lick and West Baden Springs. At
least twenty percent (20%) of the taxes received by a town
under this clause must be transferred to the Springs Valley
Community School Corporation.
(E) Thirty and sixty-six hundredths percent (30.66%) to
the Indiana economic development corporation to be used
in the manner described in subdivision (1)(G).
(d) With respect to tax revenue collected from a riverboat that
operates from a county having a population of more than four hundred
thousand (400,000) but less than seven hundred thousand (700,000),
the treasurer of state shall quarterly pay the following amounts:
(1) Except as provided in subsection (k), one dollar ($1) of the
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 city in which the riverboat is docked.
(2) Except as provided in subsection (k), one dollar ($1) of the
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 county in which the riverboat is docked.
(3) Except as provided in subsection (k), nine cents ($0.09) of the
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 county convention and visitors bureau or
promotion fund for the county in which the riverboat is docked.
(4) Except as provided in subsection (k), one cent ($0.01) of the
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 northwest Indiana law enforcement training
center.
(5) Except as provided in subsection (k), fifteen cents ($0.15) of
the admissions tax collected by the licensed owner for each
person:
(A) embarking on a gambling excursion during the quarter; or
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) exceeds a particular entity's base year revenue; and
(2) would otherwise be due to the entity under this section;
to the state general fund instead of to the entity.
the town is located.
(7) Five percent (5%) shall be paid to 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). At least
forty percent (40%) of the taxes received by a town under this
subdivision must be transferred to the school corporation in which
the town is located.
(8) Five-tenths percent (0.5%) of the taxes imposed on adjusted
gross receipts received after June 30, 2010, shall be paid to the
Orange County convention and visitors bureau. Indiana
economic development corporation established by
IC 5-28-3-1.
(c) For each city and county receiving money under subsection
(a)(2), the treasurer of state shall determine the total amount of money
paid by the treasurer of state 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 treasurer of state 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 treasurer of state 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) Each state fiscal year the treasurer of state shall transfer from the
tax revenue remitted to the state general fund under subsection (a)(3)
to the build Indiana fund an amount that when added to the following
may not exceed two hundred fifty million dollars ($250,000,000):
(1) Surplus lottery revenues under IC 4-30-17-3.
(2) Surplus revenue from the charity gaming enforcement fund
under IC 4-32.2-7-7.
(3) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
The treasurer of state shall make transfers on a monthly basis as needed
to meet the obligations of the build Indiana fund. If in any state fiscal
year insufficient money is transferred to the state general fund under
subsection (a)(3) to comply with this subsection, the treasurer of state
shall reduce the amount transferred to the build Indiana fund to the
amount available in the state general fund from the transfers under
subsection (a)(3) for the state fiscal year.
(e) Before August 15 of each year, the treasurer of state 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 (h), 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.
(f) Money received by a city, town, or county under subsection (e)
or (h) 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.
(g) This subsection does not apply to an entity receiving money
under IC 4-33-12-6(c). Before September 15 of each year, the treasurer
of state shall determine the total amount of money distributed to an
entity under IC 4-33-12-6 during the preceding state fiscal year. If the
treasurer of state determines that the total amount of money distributed
to an entity under IC 4-33-12-6 during the preceding state fiscal year
was less than the entity's base year revenue (as determined under
IC 4-33-12-6), the treasurer of state 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
(i), the amount of an entity's supplemental distribution is equal to:
(1) the entity's base year revenue (as determined under
IC 4-33-12-6); minus
(2) the sum of:
(A) the total amount of money distributed to the entity during
the preceding state fiscal year under IC 4-33-12-6; plus
(B) any amounts deducted under IC 6-3.1-20-7.
(h) This subsection applies only to a county containing a
consolidated city. The county auditor shall distribute the money
received by the county under subsection (e) as follows:
(1) To each city, other than a 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.
available to fully pay all of the submitted claims, the department
of natural resources shall pay the claims in the order in which they
are received until each claim is fully paid.
(g) Notwithstanding IC 4-9.1-1-7, IC 4-12-1-12, IC 4-13-2-18, or
any other law, interest accruing to the fund may not be withheld,
transferred, assigned, or reassigned to a purpose other than the
reimbursement of claims under subsection (f).
____________________________ ____________________________
Representative Blanton Senator Kenley
Chairperson
____________________________ ____________________________
Representative Koch Senator Hume
House Conferees Senate Conferees