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.
January 15, 2004, read first time and referred to Committee on Ways and Means.
A BILL FOR AN ACT to amend the Indiana Code concerning
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.
gross income tax (IC 6-2.1) (repealed); the utility receipts tax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.