Ind. Code ch. 4-33-12

Ind. Code ch. 4-33-12
in effect

Ind. Code § 4-33-12-0.1 Application of certain amendments to chapter

Sec. 0.1. The following amendments to this chapter apply as follows: (1) The amendments made to section 6 of this chapter by P.L.178-2002 apply to riverboat admissions taxes collected after June 30, 2002. (2) The amendments made to section 1 of this chapter (repealed) by P.L.192-2002(ss) apply to admissions occurring and receipts received after June 30, 2002. (3) The amendments made to section 6 of this chapter by P.L.234-2007 apply to riverboat admissions taxes remitted by an operating agent after June 30, 2007. As added by P.L.220-2011, SEC.54. Amended by P.L.212-2018(ss), SEC.3.

Ind. Code § 4-33-12-0.5 Application

Sec. 0.5. This chapter does not apply to the following: (1) A riverboat in a historic hotel district. (2) Sports wagering conducted under IC 4-38 at a riverboat. As added by P.L.255-2015, SEC.14. Amended by P.L.293-2019, SEC.22.

Ind. Code § 4-33-12-0.7 Taxation of adjusted gross receipts of Gary riverboats

Sec. 0.7. (a) This section applies only to a licensed owner described in IC 4-33-6-1(a)(1). (b) Adjusted gross receipts received by two (2) riverboats operated by the licensed owner in accordance with IC 4-33-6-1(d) must be taxed separately under this chapter regardless of the fact that the riverboats are operated under a single license. (c) This subsection applies to a state fiscal year ending before July 1, 2025. Beginning on the day that the licensed owner begins gaming operations at a new riverboat sited at a location approved under IC 4-33-6-4.5, the adjusted gross receipts received by the riverboat must be taxed under this chapter as if the adjusted gross receipts were received from two (2) riverboats. The licensed owner shall allocate the adjusted gross receipts received by the riverboat into two (2) separate tax bases proportionally to the amount of adjusted gross receipts that each riverboat operating from a dock in Gary received in the state fiscal year ending June 30, 2018. The licensed owner's tax liability under this chapter is determined by applying: (1) the tax rate determined under section 1.5(b) of this chapter for the docked riverboat that had the greater amount of adjusted gross receipts in the state fiscal year ending June 30, 2018, to the larger of the two (2) tax base allocations; and (2) the tax rate determined under section 1.5(b) of this chapter for the docked riverboat that had the lesser amount of adjusted gross receipts in the state fiscal year ending June 30, 2018, to the smaller of the two (2) tax base allocations. (d) For state fiscal years beginning after June 30, 2025, adjusted gross receipts received by a riverboat sited at a location approved under IC 4-33-6-4.5 are subject to taxation under this chapter as adjusted gross receipts received from a single riverboat. As added by P.L.293-2019, SEC.23. Amended by P.L.23-2026, SEC.20.

Ind. Code § 4-33-12-1 Repealed

As added by P.L.277-1993(ss), SEC.124. Amended by P.L.192-2002(ss), SEC.21; P.L.92-2003, SEC.49; P.L.233-2007, SEC.15; P.L.96-2010, SEC.2; P.L.268-2017, SEC.25. Repealed by P.L.212-2018(ss), SEC.4.

Ind. Code § 4-33-12-1.5 Supplemental wagering tax rates

Sec. 1.5. (a) A supplemental wagering tax on the wagering occurring each day at a riverboat is imposed upon the licensed owner operating the riverboat. (b) Except as provided in subsections (d) and (e), and subject to subsection (c), the amount of supplemental wagering tax imposed for a particular day is determined by multiplying the riverboat's adjusted gross receipts for that day by the quotient of: (1) the total riverboat admissions tax that the riverboat's licensed owner paid beginning July 1, 2016, and ending June 30, 2017; divided by (2) the riverboat's adjusted gross receipts beginning July 1, 2016, and ending June 30, 2017. (c) The quotient used under subsection (b) to determine the supplemental wagering tax liability of a licensed owner subject to subsection (b) may not exceed the following when expressed as a percentage: (1) Four percent (4%) before July 1, 2019. (2) Three and five-tenths percent (3.5%) after June 30, 2019. (d) The supplemental wagering tax liability of a licensed owner operating an inland casino in Vigo County is equal to two and nine-tenths percent (2.9%) of the riverboat's adjusted gross receipts for the day. (e) The supplemental wagering tax liability of a licensed owner operating an inland casino in Allen County, DeKalb County, or Steuben County under IC 4-33-6.8 is equal to three and five-tenths percent (3.5%) of the riverboat's adjusted gross receipts for the day. As added by P.L.212-2018(ss), SEC.5. Amended by P.L.293-2019, SEC.24; P.L.77-2026, SEC.11.

Ind. Code § 4-33-12-2 Repealed

As added by P.L.277-1993(ss), SEC.124. Amended by P.L.192-2002(ss), SEC.22. Repealed by P.L.268-2017, SEC.26.

Ind. Code § 4-33-12-3 Repealed

As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003, SEC.50. Repealed by P.L.268-2017, SEC.27.

Ind. Code § 4-33-12-4 Reporting requirements; payment of taxes

Sec. 4. (a) A licensed owner must report: (1) the daily amount of admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (b); and (2) gaming activity information to the commission daily on forms prescribed by the commission. This subsection expires June 30, 2018. (b) A licensed owner shall pay the admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due. This subsection expires June 30, 2018. (c) This subsection is effective July 1, 2018. A licensed owner must report: (1) the daily amount of supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (d); and (2) gaming activity information to the commission daily on forms prescribed by the commission. (d) This subsection is effective July 1, 2018. A licensed owner shall pay the supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due. (e) The payment of the tax under this section must be reported and remitted electronically through the department's online tax filing program. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003, SEC.51; P.L.268-2017, SEC.28; P.L.212-2018(ss), SEC.6; P.L.137-2022, SEC.5.

Ind. Code § 4-33-12-5 Suspension of license or gaming operations for failure to submit payment or return

Sec. 5. The commission may suspend or revoke the license of a licensed owner or order the suspension of gaming operations of an operating agent that does not submit the payment or the tax return form within the required time. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003, SEC.52.

Ind. Code § 4-33-12-6 Disposition of tax revenue in certain counties

Sec. 6. (a) The department shall place in the state general fund the tax revenue collected under this chapter. (b) Except as provided by sections 8, 8.5, and 8.7 of this chapter, the treasurer of state shall quarterly pay the following amounts: (1) Except as provided in section 9(k) of this chapter, thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to: (A) the city in which the riverboat is located, if the city: (i) is located in a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000); or (ii) is contiguous to the Ohio River and is the largest city in the county; and (B) the county in which the riverboat is located, if the riverboat is not located in a city described in clause (A). (2) Except as provided in section 9(k) of this chapter, thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to the county in which the riverboat is located. In the case of a county described in subdivision (1)(B), this thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax is in addition to the thirty-three and one-third percent (33 1/3%) received under subdivision (1)(B). (3) Except as provided in section 9(k) of this chapter, three and thirty-three hundredths percent (3.33%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to the county convention and visitors bureau or promotion fund for the county in which the riverboat is located. (4) Except as provided in section 9(k) of this chapter, five percent (5%) of the admissions tax and supplemental wagering tax collected by the licensed owner during a quarter shall be paid to the state fair commission, for use in any activity that the commission is authorized to carry out under IC 15-13-3. (5) Except as provided in section 9(k) of this chapter, three and thirty-three hundredths percent (3.33%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to the division of mental health and addiction. The division shall allocate at least twenty-five percent (25%) of the funds derived from the admissions tax to the prevention and treatment of compulsive gambling. (6) Twenty-one and six hundred sixty-seven thousandths percent (21.667%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to the state general fund. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.2-1995, SEC.10; P.L.54-1995, SEC.2; P.L.90-1997, SEC.2; P.L.151-2001, SEC.1; P.L.215-2001, SEC.6; P.L.178-2002, SEC.2; P.L.192-2002(ss), SEC.23; P.L.1-2003, SEC.10; P.L.92-2003, SEC.53; P.L.4-2005, SEC.23; P.L.233-2007, SEC.16; P.L.234-2007, SEC.280; P.L.3-2008, SEC.13; P.L.146-2008, SEC.17; P.L.96-2010, SEC.3; P.L.119-2012, SEC.9; P.L.205-2013, SEC.67; P.L.229-2013, SEC.17; P.L.2-2014, SEC.7; P.L.192-2015, SEC.1; P.L.255-2015, SEC.15; P.L.149-2016, SEC.12; P.L.204-2016, SEC.1; P.L.268-2017, SEC.29; P.L.109-2018, SEC.1; P.L.293-2019, SEC.25; P.L.104-2022, SEC.8; P.L.77-2026, SEC.12.

Ind. Code § 4-33-12-8 Disposition of tax revenue in Lake County

Sec. 8. (a) This section applies to tax revenue collected from a riverboat operating from Lake County. (b) Except as provided by IC 6-3.1-20-7, the treasurer of state shall quarterly pay the following amounts from the taxes collected during the preceding calendar quarter from the riverboat operating from East Chicago: (1) The lesser of: (A) eight hundred seventy-five thousand dollars ($875,000); or (B) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter; to the fiscal officer of the northwest Indiana regional development authority to partially satisfy East Chicago's funding obligation to the authority under IC 36-7.5-4-2. (2) The lesser of: (A) two hundred eighteen thousand seven hundred fifty dollars ($218,750); or (B) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter; to the fiscal officer of the northwest Indiana regional development authority to partially satisfy Lake County's funding obligation to the authority under IC 36-7.5-4-2. (3) Except as provided in section 9(k) of this chapter, the remainder, if any, of: (A) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter; minus (B) the amount distributed to the northwest Indiana regional development authority under subdivision (1) for the calendar quarter; must be paid to the city of East Chicago. (4) Except as provided in section 9(k) of this chapter, the remainder, if any, of: (A) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter; minus (B) the amount distributed to the northwest Indiana regional development authority under subdivision (2) for the calendar quarter; must be paid to Lake County. (5) Except as provided in section 9(k) of this chapter, three percent (3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter must be paid to the county convention and visitors bureau for Lake County. (6) Except as provided in section 9(k) of this chapter, three hundred thirty-three thousandths percent (.333%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter must be paid to the northern Indiana law enforcement training center. (7) Except as provided in section 9(k) of this chapter, five percent (5%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter must be paid to the state fair commission for use in any activity that the commission is authorized to carry out under IC 15-13-3. (8) Except as provided in section 9(k) of this chapter, three and thirty-three hundredths percent (3.33%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter must be paid to the division of mental health and addiction. (9) Twenty-one and six hundred sixty-seven thousandths percent (21.667%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter must be paid to the state general fund. (c) Except as provided by IC 6-3.1-20-7, the treasurer of state shall quarterly pay the following amounts from the taxes collected during the preceding calendar quarter from the riverboat operating in Gary: (1) The lesser of: (A) eight hundred seventy-five thousand dollars ($875,000); or (B) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter; to the fiscal officer of the northwest Indiana regional development authority to partially satisfy Gary's funding obligation to the authority under IC 36-7.5-4-2. (2) The lesser of: (A) four hundred thirty-seven thousand five hundred dollars ($437,500); or (B) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter; to the fiscal officer of the northwest Indiana regional development authority to partially satisfy Lake County's funding obligation to the authority under IC 36-7.5-4-2. (3) Except as provided in section 9(k) of this chapter, the remainder, if any, of: (A) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat operating in Gary during the preceding calendar quarter; minus (B) the amount distributed to the northwest Indiana regional development authority under subdivision (1) for the calendar quarter; must be paid to the city of Gary. (4) Except as provided in section 9(k) of this chapter, the remainder, if any, of: (A) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat operating in Gary during the preceding calendar quarter; minus (B) the amount distributed to the northwest Indiana regional development authority under subdivision (2) for the calendar quarter; must be paid to Lake County. (5) Except as provided in section 9(k) of this chapter, three percent (3%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat operating in Gary during the preceding calendar quarter must be paid to the county convention and visitors bureau for Lake County. (6) Except as provided in section 9(k) of this chapter, three hundred thirty-three thousandths percent (.333%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat operating in Gary during the preceding calendar quarter must be paid to the northern Indiana law enforcement training center. (7) Except as provided in section 9(k) of this chapter, five percent (5%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat operating in Gary during the preceding calendar quarter must be paid to the state fair commission for use in any activity that the commission is authorized to carry out under IC 15-13-3. (8) Except as provided in section 9(k) of this chapter, three and thirty-three hundredths percent (3.33%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat operating in Gary during the preceding calendar quarter must be paid to the division of mental health and addiction. (9) Twenty-one and six hundred sixty-seven thousandths percent (21.667%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat operating in Gary during the preceding calendar quarter must be paid to the state general fund. (d) Except as provided by IC 6-3.1-20-7, the treasurer of state shall quarterly pay the following amounts from the taxes collected during the preceding calendar quarter from the riverboat operating in Hammond: (1) The lesser of: (A) eight hundred seventy-five thousand dollars ($875,000); or (B) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat operating in Hammond during the preceding calendar quarter; to the fiscal officer of the northwest Indiana regional development authority to partially satisfy Hammond's funding obligation to the authority under IC 36-7.5-4-2. (2) The lesser of: (A) two hundred eighteen thousand seven hundred fifty dollars ($218,750); or (B) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the preceding calendar quarter; to the fiscal officer of the northwest Indiana regional development authority to partially satisfy Lake County's funding obligation to the authority under IC 36-7.5-4-2. (3) Except as provided in section 9(k) of this chapter, the remainder, if any, of: (A) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner of the riverboat during the preceding calendar quarter; minus (B) the amount distributed to the northwest Indiana regional development authority under subdivision (1) for the calendar quarter; must be paid to the city of Hammond. (4) Except as provided in section 9(k) of this chapter, the remainder, if any, of: (A) thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner of the riverboat during the preceding calendar quarter; minus (B) the amount distributed to the northwest Indiana regional development authority under subdivision (2) for the calendar quarter; must be paid to Lake County. (5) Except as provided in section 9(k) of this chapter, three percent (3%) of the admissions tax and supplemental wagering tax collected by the licensed owner of the riverboat during the preceding calendar quarter must be paid to the county convention and visitors bureau for Lake County. (6) Except as provided in section 9(k) of this chapter, three hundred thirty-three thousandths percent (.333%) of the admissions tax and supplemental wagering tax collected by the licensed owner of a riverboat during the preceding calendar quarter must be paid to the northern Indiana law enforcement training center. (7) Except as provided in section 9(k) of this chapter, five percent (5%) of the admissions tax and supplemental wagering tax collected by the licensed owner of the riverboat during the preceding calendar quarter must be paid to the state fair commission for use in any activity that the commission is authorized to carry out under IC 15-13-3. (8) Except as provided in section 9(k) of this chapter, three and thirty-three hundredths percent (3.33%) of the admissions tax and supplemental wagering tax collected by the licensed owner for each person admitted to the riverboat during the preceding calendar quarter must be paid to the division of mental health and addiction. (9) Twenty-one and six hundred sixty-seven thousandths percent (21.667%) of the admissions tax and supplemental wagering tax collected by the licensed owner of the riverboat during the preceding calendar quarter must be paid to the state general fund. As added by P.L.204-2016, SEC.2. Amended by P.L.268-2017, SEC.30; P.L.109-2018, SEC.2; P.L.144-2024, SEC.1; P.L.157-2026, SEC.9.

Ind. Code § 4-33-12-8.5 Disposition of tax revenue collected from an inland casino in Vigo County

Sec. 8.5. (a) This section applies only to tax revenue collected from an inland casino located in Vigo County. (b) The treasurer of state shall pay the following amounts from taxes collected during the preceding calendar quarter from the inland casino located in Vigo County: (1) Forty percent (40%) to the city of Terre Haute. (2) Thirty percent (30%) to Vigo County. (3) Fifteen percent (15%) to the Vigo County school corporation. (4) Fifteen percent (15%) to West Central 2025. (c) This subsection applies to a city or county receiving money under subsection (b). Money paid to a city or county under subsection (b): (1) must be paid to the fiscal officer of the unit and may be deposited in the unit's general fund or a riverboat fund established by the city or county 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. (d) Money paid to a school corporation under subsection (b)(3): (1) may be used for any legal or corporate purpose of the school corporation, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4; and (2) is considered miscellaneous revenue. (e) Money paid to West Central 2025 under subsection (b)(4) must be used for the development and implementation of a regional economic development strategy that: (1) assists the residents of Vigo County and the other participating counties in West Central 2025 in improving the quality of life in the region; and (2) promotes successful and sustainable communities. (f) The fiscal officer of West Central 2025 shall annually submit a report to the Indiana economic development corporation concerning the organization's use of the money received under subsection (b)(4) and the development and implementation of the regional economic development strategy required by subsection (e). As added by P.L.293-2019, SEC.26.

Ind. Code § 4-33-12-8.7 Disposition of tax revenue collected from an inland casino in certain counties

Sec. 8.7. (a) This section applies only to tax revenue collected from an inland casino located in Allen County, DeKalb County, or Steuben County under IC 4-33-6.8. (b) The treasurer of state shall pay the following amounts from taxes collected during the preceding calendar quarter from the inland casino: (1) Ten percent (10%) to the regional development authority established under IC 36-7.6 for northeast Indiana. (2) Forty-five percent (45%) to the city in which the casino conducts gaming operations. (3) Forty-five percent (45%) to the county in which the casino conducts gaming operations. (c) This subsection applies to a city or county receiving money under subsection (b). Money paid to a city or county under subsection (b): (1) must be paid to the fiscal officer of the unit and may be deposited in the unit's general fund or a riverboat fund established by the city or county 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. (d) Money paid under subsection (b)(1) must be deposited in the development authority fund established under IC 36-7.6-4-1 for the regional development authority to which the money is due. As added by P.L.77-2026, SEC.13.

Ind. Code § 4-33-12-9 Payment of admissions tax to certain governmental entities; calculation of base year revenue; payments to state general fund; Dearborn County distributions

Sec. 9. (a) This section applies only to tax revenue distributed under section 6 or 8 of this chapter. Except as provided in subsections (g) through (j), money paid to a unit of local government under section 6 or 8 of 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. (b) Money paid by the treasurer of state to a county convention and visitors bureau or promotion fund under section 6 of this chapter must be: (1) deposited in: (A) the county convention and visitor promotion fund; or (B) the county's general fund if the county does not have a convention and visitor promotion fund; and (2) used only for the tourism promotion, advertising, and economic development activities of the county and community. (c) Money received by the division of mental health and addiction under section 6 or 8 of this chapter: (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. (d) This subsection applies to the following entities receiving money under section 6 or 8 of this chapter: (1) A city or county. (2) A county convention and visitors bureau or promotion fund for a county other than Lake County. (3) The state fair commission. (4) The division of mental health and addiction. 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. (e) This subsection applies to the following entities receiving money under section 8 of this chapter: (1) A county convention and visitors bureau for Lake County. (2) The northern Indiana law enforcement training center. The treasurer of state shall determine the total amount of money paid by the treasurer of state to the entity described in subdivision (1) 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 subdivision (1). The amount determined under this subsection multiplied by one-tenth (0.1) is the base year revenue for the entity described in subdivision (2). The treasurer of state shall certify the base year revenue determined under this subsection to each entity subject to this subsection. (f) The total amount of money distributed to an entity under section 6 or 8 of this chapter during a state fiscal year may not exceed the entity's base year revenue as determined under subsection (d) or (e). For purposes of this section, the treasurer of state shall treat any amounts distributed under section 8 of this chapter to the northwest Indiana regional development authority as amounts constructively received by East Chicago, Gary, Hammond, and Lake County, as appropriate. If the treasurer of state determines that the total amount of money: (1) distributed to an entity; and (2) constructively received by an entity; under section 6 or 8 of this chapter 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) The Dearborn County council may vote to direct the county auditor of Dearborn County to make distributions as described in subsection (h). (h) If a majority of the Dearborn County council vote to direct the county auditor of Dearborn County to make distributions under this subsection, the county auditor of Dearborn County shall distribute twenty-five percent (25%) of money received under section 6 of this chapter to cities and towns in Dearborn County that have not received money under section 6 of this chapter, as of January 1, 2017, and where a riverboat is not located: (1) proportionately using a ratio of the population that each city and town bears to the total population of all cities and towns in Dearborn County where a riverboat is not located; and (2) to the fiscal officer of the city or town. (i) A city or town that receives money as described in subsection (h): (1) may not use the money to reduce the city's or town's maximum levy under IC 6-1.1-18.5; (2) may use the money to reduce the property tax levy of the city or town for a specific year; and (3) may use the money for any legal or corporate purpose of the city or town, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4. (j) Money distributed under subsection (h) is considered miscellaneous revenue. (k) 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. As added by P.L.204-2016, SEC.3. Amended by P.L.109-2018, SEC.3; P.L.293-2019, SEC.27; P.L.144-2024, SEC.2.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/4Fetched: 10/17/2026
Ind. Code ch. 4-33-12 | Indiana Code (Aug. 2026 snapshot) — Indiana | Corpus