February 2, 2005
SENATE BILL No. 140
_____
DIGEST OF SB 140
(Updated February 1, 2005 12:15 pm - DI 44)
Citations Affected: IC 4-32; noncode.
Synopsis: Use of charity gaming proceeds. Prohibits the department
of state revenue (department) from adopting a rule requiring a qualified
organization to use a minimum percentage of its gross receipts from
allowable events for its lawful purposes. Eliminates the department's
authority to set by rule the allowable expenditures of a qualified
organization with respect to an allowable event. Sets forth the expenses
that may be subtracted from gross receipts to determine a qualified
organization's net proceeds from an allowable event. Voids certain
rules adopted by the department regarding the use of charity gaming
proceeds.
Effective: Upon passage.
Paul, Skinner, Nugent, Mrvan
January 4, 2005, read first time and referred to Committee on Tax and Fiscal Policy.
February 1, 2005, amended, reported favorably _ Do Pass.
February 2, 2005
First Regular Session 114th General Assembly (2005)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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SENATE BILL No. 140
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 4-32-6-16.4; (05)SB0140.1.1. -->
SECTION 1. IC 4-32-6-16.4 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 16.4. "Licensed supply" refers to any of the
following:
(1) Bingo cards.
(2) Bingo boards.
(3) Bingo sheets.
(4) Bingo pads.
(5) Any other supplies, devices, or equipment designed to be
used in playing bingo designated by rule of the department.
(6) Pull tabs.
(7) Punchboards.
(8) Tip boards.
SOURCE: IC 4-32-7-3; (05)SB0140.1.2. -->
SECTION 2. IC 4-32-7-3 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 3.
(a) Except as provided in
subsection (b), the department may adopt rules under IC 4-22-2 for the
establishment, implementation, and operation of allowable events or to
ensure that the allowable events are consistently operated in a fair and
honest manner.
(b) The department may not adopt a rule under IC 4-22-2
requiring a qualified organization to use a minimum percentage of
the qualified organization's gross receipts from allowable events
and related activities for the lawful purposes of the qualified
organization.
SOURCE: IC 4-32-9-16; (05)SB0140.1.3. -->
SECTION 3. IC 4-32-9-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 16. The department
may, by rule, set the allowable expenditures of a qualified organization
with respect to an allowable event.
(a) All net proceeds from an allowable event and related activities
may only be used for the lawful purposes of the qualified organization.
(b) To determine the net proceeds from an allowable event, a
qualified organization shall subtract the following from the gross
receipts received from the allowable event:
(1) An amount equal to the total value of the prizes, including
door prizes, awarded at the allowable event.
(2) The sum of the purchase prices paid for licensed supplies
dispensed at the allowable event.
(3) An amount equal to the qualified organization's license
fees attributable to the allowable event.
SOURCE: ; (05)SB0140.1.4. -->
SOURCE: -->
SECTION 4. [EFFECTIVE UPON PASSAGE] 45 IAC 18-3-7 and
45 IAC 18-3-8 are void. The publisher of the Indiana
Administrative Code shall remove these sections from the Indiana
Administrative Code.
SOURCE: ; (05)SB0140.1.5. -->
SECTION 5.
An emergency is declared for this act.