HB 1381-6_ Filed 01/30/2006, 07:44 Espich
Text Box
PREVAILED Roll Call No. _______
FAILED Ayes _______
WITHDRAWN Noes _______
RULED OUT OF ORDER
[
HOUSE MOTION ____
]
MR. SPEAKER:
I move that House Bill 1381 be amended to read as follows:
Delete the title and insert the following:
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
SOURCE: Page 1, line 1; (06)MO138104.1. -->
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
SOURCE: IC 4-30-9-13; (06)MO138104.1. -->
"SECTION 1. IC 4-30-9-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 13. The commission
shall establish procedures by which each retailer must account for:
(1) all tickets sold by the retailer; and account for
(2) all funds received by the retailer from sales; and
(3) all gross retail taxes collected from the sale of lottery
tickets.
The contract with each retailer must include provisions relating to the
sale of tickets, payments of money to the commission, reports, service
charges, and interest and penalties, if necessary, that the commission
considers appropriate.
SOURCE: IC 4-30-10-1; (06)MO138104.2. -->
SECTION 2. IC 4-30-10-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 1. (a) All money
received by each retailer, other than taxes imposed under IC 6-2.5,
from the operation of the lottery, including all ticket sales, interest,
gifts, and donations, less the amount retained as compensation for the
sale of tickets and the amount paid out as prizes, shall be remitted to the
commission or deposited in a public depository, at the times and as
directed by the commission. The commission is responsible for all
administrative functions related to the receipt of funds.
(b) The commission may require each retailer to file with the
commission reports of the retailer's receipts and transactions in the sale
of lottery tickets in the form and containing the information the
commission requires. The commission shall require each retailer to
file with the commission the reports of the retailer's gross retail tax
collections and deposits under IC 6-2.5 related to the sale of lottery
tickets in the form and on the schedule prescribed by the
department of state revenue. The commission shall provide the
department of state revenue with the information required by the
department of state revenue to determine the amount of gross retail
taxes (IC 6-2.5) collected from the sale of lottery tickets.
(c) The commission may require any person, including a qualified
public depository, to perform any function, activity, or services in
connection with the operation that the commission determines to be
advisable under this article. These functions, activities, or services
constitute lawful functions, activities, and services of the person.
SOURCE: IC 4-30-18-2; (06)MO138104.3. -->
SECTION 3. IC 4-30-18-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 2. Except as provided
in IC 6-2.5 and IC 6-3-2, state and local taxes, regardless of their type,
may not be imposed upon any prize paid or payable under this article
or upon the sale of any lottery ticket under this article.".
SOURCE: Page 6, line 41; (06)MO138104.6. -->
Page 6, between lines 41 and 42, begin a new paragraph and insert:
SOURCE: IC 6-2.5-5-34; (06)MO138104.5. -->
"SECTION 5. IC 6-2.5-5-34 IS REPEALED [EFFECTIVE JULY
1, 2006].
SOURCE: ; (06)MO138104.6. -->
SECTION 6. [EFFECTIVE JULY 1, 2006]
(a) In addition to the
amount appropriated by P.L.246-2005, SECTION 9, to the
department of education from the state general fund for the
purpose of making full-day kindergarten grants to school
corporations, the amount determined under this SECTION is
appropriated for the purpose of full-day kindergarten, beginning
July 1, 2006, and ending June 30, 2007. Fifty percent (50%) of the
appropriation under this SECTION is appropriated from the state
general fund and the remaining fifty percent (50%) is appropriated
from the property tax replacement fund. The supplemental amount
appropriated under this SECTION shall be distributed to school
corporations in the same manner and under the same formulas as
apply to the distribution of the appropriation in P.L.246-2005,
SECTION 9 as an additional supplemental distribution.
(b) The amount appropriated under this SECTION is the result
of:
(1) the amount of gross retail taxes remitted to the department
of state revenue under IC 6-2.5-6 from the gross retail tax (IC
6-2.5) on the sale of lottery tickets beginning July 1, 2006, and
ending June 30, 2007, as determined by the budget agency;
minus
(2) the net amount of revenue lost to the state from the
granting of credits under IC 6-3.1-31, as added by this act,
beginning July 1, 2006, and ending June 30, 2007, as adjusted
to take into account any net increase or net decrease in the
amount of state distributions to school corporations beginning
July 1, 2006, and ending June 30, 2007, as determined by the
department of education, that results from those students for
whom a credit is awarded under IC 6-3.1-31, as added by this
act, attending a nonpublic school rather than a public school.
The department of state revenue and the department of education
shall provide the budget agency with the information necessary to
make the determination required by this SECTION. The
department of state revenue may permit a retail merchant to
report gross retail tax collections without segregating out the part
of the collections attributable to the sale of lottery tickets. If the
department of state revenue does not require a retail merchant to
segregate out the amount of gross retail tax imposed on the sale of
lottery tickets from other gross retail taxes, the budget agency shall
make the determination required by this SECTION based on the
gross retail tax information submitted to the department of state
revenue by the state lottery commission under IC 4-30-10-1.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1381 as printed January 27, 2006.)
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MO138104/DI 51 2006