Ind. Code ch. 4-32.3-6

in effect

Ind. Code § 4-32.3-6-0.5 Account period

Sec. 0.5. (a) If a qualified organization is renewing a license issued under this article, the accounting period for the license ends on the last day of the calendar month that is two (2) months before the calendar month in which the license expires. (b) If a qualified organization is not renewing a license issued under this article, the accounting period for the license ends on the day the license expires. As added by P.L.145-2021, SEC.13.

Ind. Code § 4-32.3-6-1 License fees required

Sec. 1. The commission shall charge a license fee to an applicant under this article. As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-2 Expedited application processing fee

Sec. 2. (a) An organization may request the commission to expedite the reviews of its charity gaming application to ten (10) business days by paying an expedited application processing fee at the time of filing the application. (b) The expedited application processing fee is: (1) One hundred dollars ($100) if the qualified organization is applying for an initial license; or (2) One hundred dollars ($100) or ten percent (10%) of the organization's renewal fee, whichever amount is greater, if the organization is seeking a reissuance of a license. As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-3 Initial license fee

Sec. 3. (a) A qualified organization holding a license under IC 4-32.2-4 (repealed) on June 30, 2019, is exempt from fees required under this section. (b) Except as provided under subsections (c), (d), and (e), the license fee that is charged to a qualified organization in the first year that the qualified organization applies for a license is: (1) fifty dollars ($50); or (2) the amount determined under subsection (c) for a qualified organization issued an annual affiliate license for the first time. (c) When a qualified organization is issued an annual affiliate license under IC 4-32.3-4-8 for the first time, the initial license fee is determined as follows: (1) The fee is an amount equal to fifty dollars ($50) per Indiana affiliate in the case of a qualified organization that: (A) has not previously conducted an allowable activity; and (B) consists of Indiana affiliates that have not previously conducted any allowable activities. (2) In the case of a qualified organization that includes at least one (1) Indiana affiliate that conducted an allowable activity before the date the qualified organization applies for an annual affiliate license, the fee is equal to the greatest of the following: (A) An amount equal to the sum of the license renewal fees determined under this chapter for the organization's Indiana affiliates in 2011. (B) An amount equal to the sum of the license renewal fees determined under this chapter for the organization's Indiana affiliates during the twelve (12) month period ending on the date the qualified organization's license application is filed. (C) Fifty dollars ($50) per Indiana affiliate. (d) The license fee that is charged to a qualified organization that is a bona fide veterans organization for a three (3) year charity gaming license under IC 4-32.3-4-16 for the first time the qualified organization has applied for that particular license type issued under IC 4-32.3-4 is fifty dollars ($50). (e) The license fee for a three (3) year charity gaming license that is charged for the first time to a qualified organization that is a bona fide veterans organization that currently holds a license issued under IC 4-32.3-4-5 or IC 4-32.3-4-11 is equal to the amount the bona fide veterans organization paid for the license it held under IC 4-32.3-4-5 or IC 4-32.3-4-11. As added by P.L.58-2019, SEC.4. Amended by P.L.145-2021, SEC.14.

Ind. Code § 4-32.3-6-4 Annual activity license; annual gambling activity license; determination of adjusted gross revenue

Sec. 4. This section applies to an annual activity license under IC 4-32.3-4-5 and an annual gambling activity license under IC 4-32.3-4-11. A qualified organization's adjusted gross revenue is an amount equal to the difference between: (1) the qualified organization's total gross revenue from allowable activities in the preceding year; minus (2) the sum of any amounts deducted under IC 4-32.3-5-3(b)(5) in the preceding year. As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-5 Single activity license; single gambling activity license; festival license; determination of adjusted gross revenue

Sec. 5. (a) This section applies only to the renewal of a single activity license issued under IC 4-32.3-4-6, a single gambling activity license issued under IC 4-32.3-4-11, and a festival license issued under IC 4-32.3-4-7. (b) A qualified organization's adjusted gross revenue is an amount equal to the difference between: (1) the qualified organization's total gross revenue from the preceding activity; minus (2) the sum of any amounts deducted under IC 4-32.3-5-3(b)(5) in the preceding year. As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-6 Annual affiliate license; determination of adjusted gross revenue

Sec. 6. (a) This section applies only to the renewal of an annual affiliate license under IC 4-32.3-4-8. (b) A qualified organization's adjusted gross revenue is an amount equal to the difference between: (1) the qualified organization's total gross revenue; minus (2) any amount deducted under IC 4-32.3-5-3(b)(5) for the preceding activity. (c) For purposes of determining adjusted gross revenue under subsection (b), a qualified organization must aggregate: (1) the gross revenue from all activities by the qualified organization's Indiana affiliates under the qualified organization's annual affiliate license in a particular year; and (2) the deductions taken with respect to the activities described in subsection (b) by all of the qualified organization's Indiana affiliates in particular year. As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-7 License renewal fee

Sec. 7. The license fee that is charged to a qualified organization that renews a license is equal to the amount determined according to the following schedule using the adjusted gross revenue of the qualified organization that held a license under IC 4-32.2-4 (repealed) on June 30, 2019, or a qualified organization as described in sections 4, 5, and 6 of this chapter: Class Adjusted Gross Revenues Fee At Least But Less Than A $ 0 $ 15,000 $ 50 B $ 15,000 $ 25,000 $ 100 C $ 25,000 $ 50,000 $ 300 D $ 50,000 $ 75,000 $ 400 E $ 75,000 $ 100,000 $ 700 F $ 100,000 $ 150,000 $ 1,000 G $ 150,000 $ 200,000 $ 1,500 H $ 200,000 $ 250,000 $ 1,800 I $ 250,000 $ 300,000 $ 2,500 J $ 300,000 $ 400,000 $ 3,250 K $ 400,000 $ 500,000 $ 5,000 L $ 500,000 $ 750,000 $ 6,750 M $ 750,000 $ 1,000,000 $ 9,000 N $ 1,000,000 $ 1,250,000 $ 11,000 O $ 1,250,000 $ 1,500,000 $ 13,000 P $ 1,500,000 $ 1,750,000 $ 15,000 Q $ 1,750,000 $ 2,000,000 $ 17,000 R $ 2,000,000 $ 2,250,000 $ 19,000 S $ 2,250,000 $ 2,500,000 $ 21,000 T $ 2,500,000 $ 2,750,000 $ 23,000 U $ 2,750,000 $ 3,000,000 $ 25,000 V $ 3,000,000 $ 3,250,000 $ 27,000 W $ 3,250,000 $ 3,500,000 $ 29,000 X $ 3,500,000 $ 3,750,000 $ 31,000 Y $ 3,750,000 $ 4,000,000 $ 33,000 Z $ 4,000,000 $ 4,250,000 $ 35,000 AA $ 4,250,000 $ 4,500,000 $ 37,000 BB $ 4,500,000 $ 4,750,000 $ 39,000 CC $ 4,750,000 $ 5,000,000 $ 41,000 As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-7.5 Three year charity gaming license; determination of adjusted gross revenue; annual fee schedule

Sec. 7.5. (a) This section applies only to a three (3) year charity gaming license issued under IC 4-32.3-4-16. (b) A qualified organization's adjusted gross revenue is an amount equal to the difference between: (1) the qualified organization's total gross revenue from allowable activities conducted under the three (3) year charity gaming license in the year prior to the annual anniversary date of the issuance of the three (3) year charity gaming license; minus (2) the sum of any amounts deducted under IC 4-32.3-5-3(b)(5) with respect to the allowable events described in subdivision (1) in the year prior to the annual anniversary date of the issuance of the three (3) year charity gaming license. (c) A qualified organization shall pay an annual fee determined under this section before the annual anniversary date of the issuance of the three (3) year charity gaming license, including a license issued under IC 4-32.2-4 (repealed). The annual fee that is charged to a qualified organization holding a three (3) year charity gaming license is equal to the amount determined according to the following schedule using the adjusted gross revenue of the qualified organization as specified by subsection (b): Class Adjusted Gross Revenues Fee At Least But Less Than A $ 0 $ 15,000 $ 50 B $ 15,000 $ 25,000 $ 100 C $ 25,000 $ 50,000 $ 300 D $ 50,000 $ 75,000 $ 400 E $ 75,000 $ 100,000 $ 700 F $ 100,000 $ 150,000 $ 1,000 G $ 150,000 $ 200,000 $ 1,500 H $ 200,000 $ 250,000 $ 1,800 I $ 250,000 $ 300,000 $ 2,500 J $ 300,000 $ 400,000 $ 3,250 K $ 400,000 $ 500,000 $ 5,000 L $ 500,000 $ 750,000 $ 6,750 M $ 750,000 $ 1,000,000 $ 9,000 N $ 1,000,000 $ 1,250,000 $ 11,000 O $ 1,250,000 $ 1,500,000 $ 13,000 P $ 1,500,000 $ 1,750,000 $ 15,000 Q $ 1,750,000 $ 2,000,000 $ 17,000 R $ 2,000,000 $ 2,250,000 $ 19,000 S $ 2,250,000 $ 2,500,000 $ 21,000 T $ 2,500,000 $ 2,750,000 $ 23,000 U $ 2,750,000 $ 3,000,000 $ 25,000 V $ 3,000,000 $ 3,250,000 $ 27,000 W $ 3,250,000 $ 3,500,000 $ 29,000 X $ 3,500,000 $ 3,750,000 $ 31,000 Y $ 3,750,000 $ 4,000,000 $ 33,000 Z $ 4,000,000 $ 4,250,000 $ 35,000 AA $ 4,250,000 $ 4,500,000 $ 37,000 BB $ 4,500,000 $ 4,750,000 $ 39,000 CC $ 4,750,000 $ 5,000,000 $ 41,000 As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-8 Convention raffle license fee

Sec. 8. The fee for an organization applying for a convention raffle license is two hundred fifty dollars ($250) due at the time of filing the application. As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-9 Manufacturer's and distributors' license renewal fee schedule

Sec. 9. The commission shall establish a license fee schedule for the renewal of licenses for manufacturers and distributors. As added by P.L.58-2019, SEC.4.

Ind. Code § 4-32.3-6-10 Deposit of license fees

Sec. 10. The commission shall deposit license fees collected under this chapter in the charity gaming enforcement fund established by IC 4-32.3-7-1. As added by P.L.58-2019, SEC.4.

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