Ind. Code ch. 4-35-8.5

in effect

Ind. Code § 4-35-8.5-0.5 Application

Sec. 0.5. This chapter does not apply to sports wagering conducted under IC 4-38. As added by P.L.293-2019, SEC.41.

Ind. Code § 4-35-8.5-1 County gambling game wagering fee imposed

Sec. 1. (a) Before the fifteenth day of each month, a licensee that offers gambling game wagering under this article shall pay to the commission a county gambling game wagering fee equal to three percent (3%) of the adjusted gross receipts received from gambling game wagering during the previous month at the licensee's racetrack. However, a licensee is not required to pay more than eight million dollars ($8,000,000) of county gambling game wagering fees under this section in any state fiscal year. (b) The commission shall deposit the county gambling game wagering fee received by the commission into a separate account within the state general fund. As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.46.

Ind. Code § 4-35-8.5-2 Distribution of county gambling game wagering fees

Sec. 2. On or before the fifteenth day of each month, the treasurer of state shall distribute any county gambling game wagering fees received from a licensee during the previous month to the county auditor of the county in which the licensee's racetrack is located. As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.47; P.L.137-2022, SEC.9.

Ind. Code § 4-35-8.5-3 Allocation of county gambling game wagering fees

Sec. 3. The auditor of each county receiving a distribution of county gambling game wagering fees under section 2 of this chapter shall distribute the county gambling game wagering fees 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 by subdivisions (1) and (2) are made, the remainder shall be retained by the county. As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.48.

Ind. Code § 4-35-8.5-4 Use of county slot machine wagering fees

Sec. 4. (a) As used in this section, "political subdivision" means a county, city, or town. (b) 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. As added by P.L.233-2007, SEC.21.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/4Fetched: 10/17/2026