Ind. Code ch. 4-35-8.3

Ind. Code § 4-35-8.3-1 Application

Sec. 1. This chapter applies to a state fiscal year beginning after June 30, 2015. As added by P.L.255-2015, SEC.45.

Ind. Code § 4-35-8.3-2 Historic hotel district community support fee

Sec. 2. Before October 1 of each year, a licensee shall pay to the department an annual historic hotel district community support fee equal to: (1) one million two hundred fifty thousand dollars ($1,250,000); multiplied by (2) the number of gambling game facilities operated by the licensee under this article. As added by P.L.255-2015, SEC.45.

Ind. Code § 4-35-8.3-3 Deposit of fee

Sec. 3. The department shall deposit the fees received under section 2 of this chapter in the state general fund. As added by P.L.255-2015, SEC.45.

Ind. Code § 4-35-8.3-4 Distribution of fees

Sec. 4. Before December 1 of each year, the state comptroller shall distribute an amount equal to the fees deposited in that year under section 3 of this chapter to communities and schools located near a historic hotel district and the Indiana economic development corporation as follows: (1) Twenty-two and four-tenths percent (22.4%) to be paid as follows: (A) Fifty percent (50%) to the fiscal officer of the town of French Lick. (B) Fifty percent (50%) to the fiscal officer of the town of West Baden Springs. (2) Fourteen and eight-tenths percent (14.8%) to the county treasurer of Orange County for distribution among the school corporations in the county. The governing bodies for the school corporations in the county shall provide a formula for the distribution of the money received under this subdivision among the school corporations by joint resolution adopted by the governing body of each of the school corporations in the county. Money received by a school corporation under this subdivision must be used to improve the educational attainment of students enrolled in the school corporation receiving the money. Not later than the first regular meeting in the school year of a governing body of a school corporation receiving a distribution under this subdivision, the superintendent of the school corporation shall submit to the governing body a report describing the purposes for which the receipts under this subdivision were used and the improvements in educational attainment realized through the use of the money. The report is a public record. (3) Thirteen and one-tenth percent (13.1%) to the county treasurer of Orange County. (4) Five and three-tenths percent (5.3%) to the county treasurer of Dubois County for appropriation by the county fiscal body after receiving a recommendation from the county executive. The county fiscal body shall provide for the distribution of the money received under this subdivision to one (1) or more taxing units (as defined in IC 6-1.1-1-21) in the county under a formula established by the county fiscal body after receiving a recommendation from the county executive. (5) Five and three-tenths percent (5.3%) to the county treasurer of Crawford County for appropriation by the county fiscal body. The county fiscal body shall provide for the distribution of the money received under this subdivision to one (1) or more taxing units (as defined in IC 6-1.1-1-21) in the county under a formula established by the county fiscal body after receiving a recommendation from the county executive. (6) Six and thirty-five hundredths percent (6.35%) to the fiscal officer of the town of Paoli. (7) Six and thirty-five hundredths percent (6.35%) to the fiscal officer of the town of Orleans. (8) Twenty-six and four-tenths percent (26.4%) to the Indiana economic development corporation for transfer as follows: (A) Ten percent (10%) of the amount transferred under this subdivision in each calendar year shall be transferred to the South Central Indiana Regional Economic Development Corporation or a successor entity or partnership for economic development for the purpose of recruiting new business to Orange County and promoting the retention and expansion of existing businesses in Orange County. (B) The remainder of the amount transferred under this subdivision in each calendar year shall be transferred to Radius Indiana or a successor regional entity or partnership for the development and implementation of a regional economic development strategy to assist the residents of Orange County and the counties contiguous to Orange County in improving their quality of life and to help promote successful and sustainable communities. However if the amount distributed under IC 4-33-13-5(b)(3)(H) to the Orange County development commission is insufficient to meet the obligations described in IC 4-33-13-5(b)(3)(H), an amount sufficient to meet current obligations to retire or refinance indebtedness or leases for which tax revenues under IC 4-33-13-5 were pledged before January 1, 2015, by the Orange County development commission shall be paid to the Orange County development commission before making distributions to the South Central Indiana Regional Economic Development Corporation and Radius Indiana or their successor entities or partnerships. The amount paid to the Orange County development commission reduces the amount payable to Radius Indiana or its successor entity or partnership. As added by P.L.255-2015, SEC.45. Amended by P.L.149-2016, SEC.13; P.L.268-2017, SEC.36; P.L.293-2019, SEC.40; P.L.9-2024, SEC.111.

Ind. Code § 4-35-8.3-5 Distributions to political subdivisions

Sec. 5. (a) Money distributed to a political subdivision under section 4 of this chapter: (1) must be paid to the fiscal officer of the political subdivision and may be deposited in the political subdivision's general fund (in the case of a school corporation, the school corporation may deposit the money into either the education fund (IC 20-40-2) or the operations fund (IC 20-40-18)) or riverboat fund established under IC 36-1-8-9, or both; (2) may not be used to reduce the maximum levy under IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate of a school corporation, but, except as provided in section 4(2) of this chapter, may be used at the discretion of the political subdivision to reduce the property tax levy of the county, city, or town for a particular year; (3) except as provided in section 4(2) of this chapter, may be used for any 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. (b) Money distributed under section 4(2) of this chapter must be used for the purposes specified in section 4(2) of this chapter. As added by P.L.255-2015, SEC.45. Amended by P.L.149-2016, SEC.14; P.L.238-2019, SEC.3.