Ind. Code ch. 4-33-13

Ind. Code ch. 4-33-13
in effect

Ind. Code § 4-33-13-0.1 Application of certain amendments to chapter

Sec. 0.1. The following amendments to this chapter apply as follows: (1) The addition of section 1.5 of this chapter by P.L.192-2002(ss) applies to admissions occurring and receipts received after June 30, 2002. (2) The amendments made to section 5 of this chapter by P.L.234-2007 apply to riverboat wagering taxes remitted by an operating agent after June 30, 2007. As added by P.L.220-2011, SEC.55. Amended by P.L.268-2017, SEC.31.

Ind. Code § 4-33-13-0.5 Application

Sec. 0.5. This chapter does not apply to sports wagering conducted under IC 4-38 at a riverboat. As added by P.L.293-2019, SEC.28.

Ind. Code § 4-33-13-0.7 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 the appropriate tax rates determined under section 1.5 of this chapter to each of the two (2) separate tax bases. (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.29.

Ind. Code § 4-33-13-1 Repealed

As added by P.L.277-1993(ss), SEC.124. Amended by P.L.192-2002(ss), SEC.24; P.L.224-2003, SEC.45; P.L.229-2013, SEC.19. Repealed by P.L.268-2017, SEC.33.

Ind. Code § 4-33-13-1.5 Graduated wagering tax

Sec. 1.5. (a) This subsection applies only to a riverboat that received at least seventy-five million dollars ($75,000,000) of adjusted gross receipts during the preceding state fiscal year. A graduated tax is imposed on the adjusted gross receipts received from gambling games authorized under this article as follows: (1) For state fiscal years ending before July 1, 2021, fifteen percent (15%), and for state fiscal years beginning after June 30, 2021, ten percent (10%), of the first twenty-five million dollars ($25,000,000) of adjusted gross receipts received during the period beginning July 1 of each year and ending June 30 of the following year. (2) Twenty percent (20%) of the adjusted gross receipts in excess of twenty-five million dollars ($25,000,000) but not exceeding fifty million dollars ($50,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (3) Twenty-five percent (25%) of the adjusted gross receipts in excess of fifty million dollars ($50,000,000) but not exceeding seventy-five million dollars ($75,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (4) Thirty percent (30%) of the adjusted gross receipts in excess of seventy-five million dollars ($75,000,000) but not exceeding one hundred fifty million dollars ($150,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (5) Thirty-five percent (35%) of all adjusted gross receipts in excess of one hundred fifty million dollars ($150,000,000) but not exceeding six hundred million dollars ($600,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (6) Forty percent (40%) of all adjusted gross receipts exceeding six hundred million dollars ($600,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (b) This subsection applies only to a riverboat that received less than seventy-five million dollars ($75,000,000) of adjusted gross receipts during the preceding state fiscal year. A graduated tax is imposed on the adjusted gross receipts received from gambling games authorized under this article as follows: (1) For state fiscal years ending before July 1, 2021, five percent (5%), and for state fiscal years beginning after June 30, 2021, two and one-half percent (2.5%), of the first twenty-five million dollars ($25,000,000) of adjusted gross receipts received during the period beginning July 1 of each year and ending June 30 of the following year. (2) For state fiscal years ending before July 1, 2021, twenty percent (20%), and for state fiscal years beginning after June 30, 2021, ten percent (10%), of the adjusted gross receipts in excess of twenty-five million dollars ($25,000,000) but not exceeding fifty million dollars ($50,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (3) For state fiscal years ending before July 1, 2021, twenty-five percent (25%), and for state fiscal years beginning after June 30, 2021, twenty percent (20%), of the adjusted gross receipts in excess of fifty million dollars ($50,000,000) but not exceeding seventy-five million dollars ($75,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (4) Thirty percent (30%) of the adjusted gross receipts in excess of seventy-five million dollars ($75,000,000) but not exceeding one hundred fifty million dollars ($150,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (5) Thirty-five percent (35%) of all adjusted gross receipts in excess of one hundred fifty million dollars ($150,000,000) but not exceeding six hundred million dollars ($600,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (6) Forty percent (40%) of all adjusted gross receipts exceeding six hundred million dollars ($600,000,000) received during the period beginning July 1 of each year and ending June 30 of the following year. (c) The licensed owner or operating agent of a riverboat taxed under subsection (b) shall pay an additional tax of two million five hundred thousand dollars ($2,500,000) in any state fiscal year in which the riverboat's adjusted gross receipts exceed seventy-five million dollars ($75,000,000). The additional tax imposed under this subsection is due before July 1 of the following state fiscal year. (d) The licensed owner or operating agent shall: (1) remit the daily amount of tax imposed by this chapter to the department on the twenty-fourth calendar day of each month for the wagering taxes collected that month; and (2) report gaming activity information to the commission daily on forms prescribed by the commission. 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. (f) If the department requires taxes to be remitted under this chapter through electronic funds transfer, the department may allow the licensed owner or operating agent to file a monthly report to reconcile the amounts remitted to the department. As added by P.L.192-2002(ss), SEC.25. Amended by P.L.224-2003, SEC.46; P.L.92-2003, SEC.54; P.L.97-2004, SEC.16; P.L.233-2007, SEC.18; P.L.229-2013, SEC.20; P.L.268-2017, SEC.34; P.L.212-2018(ss), SEC.7; P.L.293-2019, SEC.30; P.L.137-2022, SEC.6.

Ind. Code § 4-33-13-1.7 Historic hotel district riverboat tax credit

Sec. 1.7. (a) This section applies only to a riverboat located in a historic hotel district in a state fiscal year if: (1) the riverboat received not more than eighty million dollars ($80,000,000) of adjusted gross receipts during the preceding state fiscal year; and (2) the operating agent for the riverboat and the owner of the historic hotels resort are the entities that were the operating agent and owner of the historic hotels resort on January 1, 2015. (b) As used in this section, "historic hotels resort" refers to the historic hotels, the riverboat operated under IC 4-33-6.5, and other properties operated in conjunction with the historic hotel enterprise located in Orange County, including golf courses. (c) An operating agent is entitled to a French Lick historic tax credit against the tax imposed under section 1.5 of this chapter as provided in this section. The amount of the credit for a state fiscal year is equal to the following: (1) Fifty percent (50%) of the tax that the operating agent would otherwise be required to remit to the department, if the riverboat received not more than sixty million dollars ($60,000,000) of adjusted gross receipts during the preceding state fiscal year. (2) Forty percent (40%) of the tax that the operating agent would otherwise be required to remit to the department, if the riverboat received more than sixty million dollars ($60,000,000) but not more than sixty-five million dollars ($65,000,000) of adjusted gross receipts during the preceding state fiscal year. (3) Thirty percent (30%) of the tax that the operating agent would otherwise be required to remit to the department, if the riverboat received more than sixty-five million dollars ($65,000,000) but not more than seventy million dollars ($70,000,000) of adjusted gross receipts during the preceding state fiscal year. (4) Twenty percent (20%) of the tax that the operating agent would otherwise be required to remit to the department, if the riverboat received more than seventy million dollars ($70,000,000) but not more than seventy-five million dollars ($75,000,000) of adjusted gross receipts during the preceding state fiscal year. (5) Ten percent (10%) of the tax that the operating agent would otherwise be required to remit to the department, if the riverboat received more than seventy-five million dollars ($75,000,000) but not more than eighty million dollars ($80,000,000) of adjusted gross receipts during the preceding state fiscal year. (6) A credit is not allowed under this section for a state fiscal year if the riverboat received more than eighty million dollars ($80,000,000) of adjusted gross receipts during the preceding state fiscal year. The operating agent may apply the credit on any remittance. (d) A credit under this section is not refundable. (e) The amount of revenue retained as a credit must be used by the operating agent and the owner of the historic hotels resort for one (1) or more of the following purposes: (1) For expenditures to maintain or operate a historic hotel, as determined by the owner of the historic hotels resort. (2) For expenditures to maintain or operate: (A) the grounds surrounding a historic hotel; (B) supporting buildings and structures related to a historic hotel; and (C) other facilities used by the guests of the historic hotel; as determined by the owner of the historic hotels resort. Any amount retained as a credit that is not used for a purpose described in subdivision (1) or (2) not more than twelve (12) months after the end of the state fiscal year in which the amount is retained must be remitted to the department for deposit in the state general fund. (f) The owner of the historic hotels resort must maintain the records required by the department for the period specified by the department to substantiate that the money retained as a credit under this section was used for the purposes described in subsection (e). As added by P.L.255-2015, SEC.17.

Ind. Code § 4-33-13-2 State gaming fund; establishment

Sec. 2. The state gaming fund is established. Money in the fund does not revert to the state general fund at the end of the state fiscal year. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.273-1999, SEC.41.

Ind. Code § 4-33-13-3 Deposits into state gaming fund

Sec. 3. The department shall deposit tax revenue collected under this chapter in the state gaming fund. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.273-1999, SEC.42; P.L.195-2023, SEC.2; P.L.157-2026, SEC.11.

Ind. Code § 4-33-13-4 Repealed

As added by P.L.277-1993(ss), SEC.124. Amended by P.L.20-1995, SEC.18; P.L.273-1999, SEC.43. Repealed by P.L.201-2023, SEC.75.

Ind. Code § 4-33-13-5 Disposition of tax revenue

Note: This version of section amended by P.L.77-2026, SEC.14, effective 3-4-2026. See also following version of this section amended by P.L.157-2026, SEC.12, effective 3-12-2026. Sec. 5. (a) This subsection does not apply to tax revenue remitted by an operating agent operating a riverboat in a historic hotel district. Excluding funds that are appropriated in the biennial budget act from the state gaming fund to the commission for purposes of administering this article, each month the state comptroller shall distribute the tax revenue deposited in the state gaming fund under this chapter to the following: (1) An amount equal to the following shall be set aside for revenue sharing under subsection (d): (A) Before July 1, 2021, the first thirty-three million dollars ($33,000,000) of tax revenues collected under this chapter shall be set aside for revenue sharing under subsection (d). (B) After June 30, 2021, if the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year is equal to or greater than the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020, the first thirty-three million dollars ($33,000,000) of tax revenues collected under this chapter shall be set aside for revenue sharing under subsection (d). (C) After June 30, 2021, if the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year is less than the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state year ending June 30, 2020, an amount equal to the first thirty-three million dollars ($33,000,000) of tax revenues collected under this chapter multiplied by the result of: (i) the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year; divided by (ii) the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020; shall be set aside for revenue sharing under subsection (d). (2) Subject to subsection (c), twenty-five percent (25%) of the remaining tax revenue remitted by each licensed owner shall be paid: (A) to the city in which the riverboat is located or that is designated as the home dock of the riverboat from which the tax revenue was collected, in the case of: (i) a city described in IC 4-33-12-6(b)(1)(A); (ii) a city located in Lake County, Allen County, DeKalb County, or Steuben County; or (iii) Terre Haute; or (B) to the county that is designated as the home dock of the riverboat from which the tax revenue was collected, in the case of a riverboat that is not located in a city described in clause (A) or whose home dock is not in a city described in clause (A). (3) The remainder of the tax revenue remitted by each licensed owner shall be paid to the state general fund. In each state fiscal year, the state comptroller shall make the transfer required by this subdivision on or before the fifteenth day of the month based on revenue received during the preceding month for deposit in the state gaming fund. Specifically, the state comptroller may transfer the tax revenue received by the state in a month to the state general fund in the immediately following month according to this subdivision. (b) This subsection applies only to tax revenue remitted by an operating agent operating a riverboat in a historic hotel district after June 30, 2019. Excluding funds that are appropriated in the biennial budget act from the state gaming fund to the commission for purposes of administering this article, each month the state comptroller shall distribute the tax revenue remitted by the operating agent under this chapter as follows: (1) For state fiscal years beginning after June 30, 2019, but ending before July 1, 2021, fifty-six and five-tenths percent (56.5%) shall be paid to the state general fund. (2) For state fiscal years beginning after June 30, 2021, fifty-six and five-tenths percent (56.5%) shall be paid as follows: (A) Sixty-six and four-tenths percent (66.4%) shall be paid to the state general fund. (B) Thirty-three and six-tenths percent (33.6%) shall be paid to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11(b). However, if: (i) at any time the balance in that fund exceeds twenty-five million dollars ($25,000,000); or (ii) in any part of a state fiscal year in which the operating agent has received at least one hundred million dollars ($100,000,000) of adjusted gross receipts; the amount described in this clause shall be paid to the state general fund for the remainder of the state fiscal year. (3) Forty-three and five-tenths percent (43.5%) shall be paid as follows: (A) Twenty-two and four-tenths percent (22.4%) shall be paid as follows: (i) Fifty percent (50%) to the fiscal officer of the town of French Lick. (ii) Fifty percent (50%) to the fiscal officer of the town of West Baden Springs. (B) Fourteen and eight-tenths percent (14.8%) shall be paid 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 clause 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 clause 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 clause, the superintendent of the school corporation shall submit to the governing body a report describing the purposes for which the receipts under this clause were used and the improvements in educational attainment realized through the use of the money. The report is a public record. (C) Thirteen and one-tenth percent (13.1%) shall be paid to the county treasurer of Orange County. (D) Five and three-tenths percent (5.3%) shall be distributed quarterly 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 for the receiving county shall provide for the distribution of the money received under this clause 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. (E) Five and three-tenths percent (5.3%) shall be distributed quarterly to the county treasurer of Crawford County for appropriation by the county fiscal body after receiving a recommendation from the county executive. The county fiscal body for the receiving county shall provide for the distribution of the money received under this clause 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. (F) Six and thirty-five hundredths percent (6.35%) shall be paid to the fiscal officer of the town of Paoli. (G) Six and thirty-five hundredths percent (6.35%) shall be paid to the fiscal officer of the town of Orleans. (H) Twenty-six and four-tenths percent (26.4%) shall be paid to the Indiana economic development corporation established by IC 5-28-3-1 for transfer as follows: (i) Beginning after December 31, 2017, ten percent (10%) of the amount transferred under this clause 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 as well as promoting the retention and expansion of existing businesses in Orange County. (ii) The remainder of the amount transferred under this clause 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. To the extent possible, the Indiana economic development corporation shall provide for the transfer under item (i) to be made in four (4) equal installments. However, an amount sufficient to meet current obligations to retire or refinance indebtedness or leases for which tax revenues under this section 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 shall proportionally reduce the amount payable to the South Central Indiana Regional Economic Development Corporation and Radius Indiana or their successor entities or partnerships. (c) This subsection does not apply to tax revenue remitted by an inland casino operating in Vigo County, Allen County, DeKalb County, or Steuben County. For each city and county receiving money under subsection (a)(2), the state comptroller shall determine the total amount of money paid by the state comptroller to the city or county during the state fiscal year 2002. The amount determined is the base year revenue for the city or county. The state comptroller shall certify the base year revenue determined under this subsection to the city or county. The total amount of money distributed to a city or county under this section during a state fiscal year may not exceed the entity's base year revenue. For each state fiscal year, the state comptroller shall pay that part of the riverboat wagering taxes that: (1) exceeds a particular city's or county's base year revenue; and (2) would otherwise be due to the city or county under this section; to the state general fund instead of to the city or county. (d) Except as provided in subsections (k) and (l), before August 15 of each year, the state comptroller shall distribute the wagering taxes set aside for revenue sharing under subsection (a)(1) to the county treasurer of each county that does not have a riverboat according to the ratio that the county's population bears to the total population of the counties that do not have a riverboat. Except as provided in subsection (g), the county auditor shall distribute the money received by the county under this subsection 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 in subdivisions (1) and (2) are made, the remainder shall be retained by the county. (e) Money received by a city, town, or county under subsection (d) or (g) may be used for any of the following purposes: (1) To reduce the property tax levy of the city, town, or county for a particular year (a property tax reduction under this subdivision does not reduce the maximum levy of the city, town, or county under IC 6-1.1-18.5). (2) For deposit in a special fund or allocation fund created under IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and IC 36-7-30 to provide funding for debt repayment. (3) To fund sewer and water projects, including storm water management projects. (4) For police and fire pensions. (5) To carry out any governmental purpose for which the money is appropriated by the fiscal body of the city, town, or county. Money used under this subdivision does not reduce the property tax levy of the city, town, or county for a particular year or reduce the maximum levy of the city, town, or county under IC 6-1.1-18.5. (f) This subsection does not apply to an inland casino operating in Vigo County, Allen County, DeKalb County, or Steuben County. Before July 15 of each year, the state comptroller shall determine the total amount of money distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year. If the state comptroller determines that the total amount of money distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year was less than the entity's base year revenue (as determined under IC 4-33-12-9), the state comptroller shall make a supplemental distribution to the entity from taxes collected under this chapter and deposited into the state general fund. Except as provided in subsection (h), the amount of an entity's supplemental distribution is equal to: (1) the entity's base year revenue (as determined under IC 4-33-12-9); minus (2) the sum of: (A) the total amount of money distributed to the entity and constructively received by the entity during the preceding state fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus (B) the amount of any admissions taxes deducted under IC 6-3.1-20-7. (g) This subsection applies only to Marion County. The county auditor shall distribute the money received by the county under subsection (d) as follows: (1) To each city, other than the consolidated city, located in the county according to the ratio that the city's population bears to the total population of the county. (2) To each town located in the county according to the ratio that the town's population bears to the total population of the county. (3) After the distributions required in subdivisions (1) and (2) are made, the remainder shall be paid in equal amounts to the consolidated city and the county. (h) This subsection does not apply to an inland casino operating in Vigo County, Allen County, DeKalb County, or Steuben County. This subsection applies to a supplemental distribution made after June 30, 2017. The maximum amount of money that may be distributed under subsection (f) in a state fiscal year is equal to the following: (1) Before July 1, 2021, forty-eight million dollars ($48,000,000). (2) After June 30, 2021, if the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year is equal to or greater than the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020, the maximum amount is forty-eight million dollars ($48,000,000). (3) After June 30, 2021, if the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year is less than the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020, the maximum amount is equal to the result of: (A) forty-eight million dollars ($48,000,000); multiplied by (B) the result of: (i) the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year; divided by (ii) the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020. If the total amount determined under subsection (f) exceeds the maximum amount determined under this subsection, the amount distributed to an entity under subsection (f) must be reduced according to the ratio that the amount distributed to the entity under IC 4-33-12-6 or IC 4-33-12-8 bears to the total amount distributed under IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental distribution. (i) This subsection applies to a supplemental distribution, if any, payable to Lake County, Hammond, Gary, or East Chicago under subsections (f) and (h). Beginning in July 2016, the state comptroller shall, after making any deductions from the supplemental distribution required by IC 6-3.1-20-7, deduct from the remainder of the supplemental distribution otherwise payable to the unit under this section the lesser of: (1) the remaining amount of the supplemental distribution; or (2) the difference, if any, between: (A) three million five hundred thousand dollars ($3,500,000); minus (B) the amount of admissions taxes constructively received by the unit in the previous state fiscal year. The state comptroller shall distribute the amounts deducted under this subsection to the northwest Indiana redevelopment authority established under IC 36-7.5-2-1 for deposit in the development authority revenue fund established under IC 36-7.5-4-1. (j) Money distributed to a political subdivision under subsection (b): (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 subsection (b)(3)(B), 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 subsection (b)(3)(B), 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. Money distributed under subsection (b)(3)(B) must be used for the purposes specified in subsection (b)(3)(B). (k) After June 30, 2020, the amount of wagering taxes that would otherwise be distributed to South Bend under subsection (d) shall be deposited as being received from all riverboats whose supplemental wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and five-tenths percent (3.5%). The amount deposited under this subsection, in each riverboat's account, is proportionate to the supplemental wagering tax received from that riverboat under IC 4-33-12-1.5 in the month of July. The amount deposited under this subsection must be distributed in the same manner as the supplemental wagering tax collected under IC 4-33-12-1.5. This subsection expires June 30, 2021. (l) After June 30, 2021, the amount of wagering taxes that would otherwise be distributed to South Bend under subsection (d) shall be withheld and deposited in the state general fund. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.2-1995, SEC.11; P.L.25-1995, SEC.7; P.L.273-1999, SEC.44; P.L.186-2002, SEC.11; P.L.178-2002, SEC.3; P.L.192-2002(ss), SEC.26; P.L.185-2003, SEC.1; P.L.92-2003, SEC.55; P.L.224-2003, SEC.47; P.L.97-2004, SEC.17; P.L.2-2005, SEC.10; P.L.246-2005, SEC.46; P.L.91-2006, SEC.4; P.L.233-2007, SEC.19; P.L.234-2007, SEC.281; P.L.3-2008, SEC.14; P.L.146-2008, SEC.18; P.L.96-2010, SEC.4; P.L.119-2012, SEC.10; P.L.205-2013, SEC.70; P.L.229-2013, SEC.21; P.L.2-2014, SEC.8; P.L.192-2015, SEC.3; P.L.255-2015, SEC.18; P.L.204-2016, SEC.6; P.L.268-2017, SEC.35; P.L.86-2018, SEC.8; P.L.189-2018, SEC.16; P.L.212-2018(ss), SEC.8; P.L.238-2019, SEC.2; P.L.58-2019, SEC.5; P.L.108-2019, SEC.73; P.L.293-2019, SEC.31; P.L.137-2022, SEC.7; P.L.104-2022, SEC.9; P.L.178-2022(ts), SEC.2; P.L.201-2023, SEC.76; P.L.9-2024, SEC.109; P.L.77-2026, SEC.14.

Ind. Code § 4-33-13-5 Disposition of tax revenue

Note: This version of section amended by P.L.157-2026, SEC.12, effective 3-12-2026. See also preceding version of this section amended by P.L.77-2026, SEC.14, effective 3-4-2026. Sec. 5. (a) This subsection does not apply to tax revenue remitted by an operating agent operating a riverboat in a historic hotel district. Excluding funds that are appropriated in the biennial budget act from the state gaming fund to the commission for purposes of administering this article, each month the state comptroller shall distribute the tax revenue deposited in the state gaming fund under this chapter to the following: (1) An amount equal to the following shall be set aside for revenue sharing under subsection (d): (A) Before July 1, 2021, the first thirty-three million dollars ($33,000,000) of tax revenues collected under this chapter shall be set aside for revenue sharing under subsection (d). (B) After June 30, 2021, if the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year is equal to or greater than the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020, the first thirty-three million dollars ($33,000,000) of tax revenues collected under this chapter shall be set aside for revenue sharing under subsection (d). (C) After June 30, 2021, if the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year is less than the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state year ending June 30, 2020, an amount equal to the first thirty-three million dollars ($33,000,000) of tax revenues collected under this chapter multiplied by the result of: (i) the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year; divided by (ii) the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020; shall be set aside for revenue sharing under subsection (d). (2) Subject to subsection (c), twenty-five percent (25%) of the remaining tax revenue remitted by each licensed owner shall be paid according to the following: (A) Except as provided in clause (C), to the city, (excluding, after June 30, 2026, the city of Gary), in which the riverboat is located or that is designated as the home dock of the riverboat from which the tax revenue was collected, in the case of: (i) a city described in IC 4-33-12-6(b)(1)(A); (ii) a city located in Lake County, (excluding, after June 30, 2026, the city of Gary); or (iii) Terre Haute. (B) To the county that is designated as the home dock of the riverboat from which the tax revenue was collected, in the case of a riverboat that is not located in a city described in clause (A) or whose home dock is not in a city described in clause (A). (C) In the case of the twenty-five percent (25%) of the remaining tax revenue remitted by the licensed owner of the riverboat located in the city of Gary, in each state fiscal year beginning after June 30, 2026, an amount equal to: (i) forty percent (40%) of the revenue shall be deposited in the Lake County economic development and convention fund established by IC 36-7.5-7-5, until the amount deposited under this item equals five million dollars ($5,000,000) for a particular state fiscal year; and (ii) sixty percent (60%) of the revenue shall be paid to the city of Gary. After the total amount of money deposited in the Lake County economic development and convention fund established by IC 36-7.5-7-5 for a particular state fiscal year under item (i) equals five million dollars ($5,000,000), one hundred percent (100%) of the remaining revenue under this subdivision shall be paid to the city of Gary for the rest of that state fiscal year. For purposes of this subdivision, the state comptroller shall treat any amounts deposited under this clause in the Lake County economic development and convention fund established by IC 36-7.5-7-5 as amounts constructively received by the city of Gary and used to satisfy the city of Gary's funding obligation to the northwest Indiana regional development authority under IC 36-7.5-7-5. (3) For state fiscal years ending before July 1, 2050, after making the distributions under subdivisions (1) and (2), the state comptroller shall make distributions from the remaining tax revenue remitted by each licensed owner in the following order of priority: (A) In each state fiscal year beginning after June 30, 2025, and ending with the earlier of: (i) the state fiscal year beginning July 1, 2044, and ending June 30, 2045, however, if the required review by the budget committee before the first distribution under this clause does not occur until the state fiscal year beginning July 1, 2026, and ending June 30, 2027, then the state fiscal year beginning July 1, 2045, and ending June 30, 2046, is the applicable final state fiscal year under this item; or (ii) the date on which the state budget director receives a certificate from the public finance director appointed under IC 5-1.2-3-6 that all indebtedness of the Indiana finance authority and the northwest Indiana regional development authority which is secured by the fund has been repaid; an amount equal to the amount deposited under IC 36-7.5-7-5(c) by the approved entity in the Lake County economic development and convention fund established by IC 36-7.5-7-5, up to five million dollars ($5,000,000). However, review by the budget committee is required before the first distribution for the first state fiscal year may be made under this clause. (B) In each state fiscal year beginning after June 30, 2025, and ending before July 1, 2027, and only after review by the budget committee for each distribution, upon the state budget director's receipt of a certificate from the fiscal officer of the northwest Indiana regional development authority of the amount deposited under IC 36-7.5-6-5(a) by the city of Gary in the blighted property demolition fund established by IC 36-7.5-6-4 during the state fiscal year an amount equal to the amount deposited under IC 36-7.5-6-5(a) by the city of Gary in the blighted property demolition fund established by IC 36-7.5-6-4, up to three million dollars ($3,000,000). (C) In each state fiscal year beginning after June 30, 2025, and ending before July 1, 2050, and only after: (i) review by the budget committee before the first distribution under this clause; and (ii) for each subsequent distribution, upon the state budget director's receipt of a certificate from the fiscal officer of the northwest Indiana regional development authority of the amount deposited under IC 36-7.5-8-4 by the city of Gary, or on behalf of the city of Gary from any other source, in the Gary Metro Center station revitalization fund established by IC 36-7.5-8-3 during the state fiscal year; an amount equal to the amount deposited under IC 36-7.5-8-4 by the city of Gary, or on behalf of the city of Gary from any other source, in the Gary Metro Center station revitalization fund established by IC 36-7.5-8-3, up to three million dollars ($3,000,000). The northwest Indiana regional development authority established by IC 36-7.5-2-1 shall provide any information to the department that the department determines is necessary to carry out this subdivision. This subdivision expires July 1, 2050. (4) The remainder of the tax revenue remitted by each licensed owner shall be paid to the state general fund. In each state fiscal year, the state comptroller shall make the transfer required by this subdivision on or before the fifteenth day of the month based on revenue received during the preceding month for deposit in the state gaming fund. Specifically, the state comptroller may transfer the tax revenue received by the state in a month to the state general fund in the immediately following month according to this subdivision. (b) This subsection applies only to tax revenue remitted by an operating agent operating a riverboat in a historic hotel district after June 30, 2019. Excluding funds that are appropriated in the biennial budget act from the state gaming fund to the commission for purposes of administering this article, each month the state comptroller shall distribute the tax revenue remitted by the operating agent under this chapter as follows: (1) For state fiscal years beginning after June 30, 2019, but ending before July 1, 2021, fifty-six and five-tenths percent (56.5%) shall be paid to the state general fund. (2) For state fiscal years beginning after June 30, 2021, fifty-six and five-tenths percent (56.5%) shall be paid as follows: (A) Sixty-six and four-tenths percent (66.4%) shall be paid to the state general fund. (B) Thirty-three and six-tenths percent (33.6%) shall be paid to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11(b). However, if: (i) at any time the balance in that fund exceeds twenty-five million dollars ($25,000,000); or (ii) in any part of a state fiscal year in which the operating agent has received at least one hundred million dollars ($100,000,000) of adjusted gross receipts; the amount described in this clause shall be paid to the state general fund for the remainder of the state fiscal year. (3) Forty-three and five-tenths percent (43.5%) shall be paid as follows: (A) Twenty-two and four-tenths percent (22.4%) shall be paid as follows: (i) Fifty percent (50%) to the fiscal officer of the town of French Lick. (ii) Fifty percent (50%) to the fiscal officer of the town of West Baden Springs. (B) Fourteen and eight-tenths percent (14.8%) shall be paid 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 clause 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 clause 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 clause, the superintendent of the school corporation shall submit to the governing body a report describing the purposes for which the receipts under this clause were used and the improvements in educational attainment realized through the use of the money. The report is a public record. (C) Thirteen and one-tenth percent (13.1%) shall be paid to the county treasurer of Orange County. (D) Five and three-tenths percent (5.3%) shall be distributed quarterly 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 for the receiving county shall provide for the distribution of the money received under this clause 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. (E) Five and three-tenths percent (5.3%) shall be distributed quarterly to the county treasurer of Crawford County for appropriation by the county fiscal body after receiving a recommendation from the county executive. The county fiscal body for the receiving county shall provide for the distribution of the money received under this clause 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. (F) Six and thirty-five hundredths percent (6.35%) shall be paid to the fiscal officer of the town of Paoli. (G) Six and thirty-five hundredths percent (6.35%) shall be paid to the fiscal officer of the town of Orleans. (H) Twenty-six and four-tenths percent (26.4%) shall be paid to the Indiana economic development corporation established by IC 5-28-3-1 for transfer as follows: (i) Beginning after December 31, 2017, ten percent (10%) of the amount transferred under this clause 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 as well as promoting the retention and expansion of existing businesses in Orange County. (ii) The remainder of the amount transferred under this clause 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. To the extent possible, the Indiana economic development corporation shall provide for the transfer under item (i) to be made in four (4) equal installments. However, an amount sufficient to meet current obligations to retire or refinance indebtedness or leases for which tax revenues under this section 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 shall proportionally reduce the amount payable to the South Central Indiana Regional Economic Development Corporation and Radius Indiana or their successor entities or partnerships. (c) This subsection does not apply to tax revenue remitted by an inland casino operating in Vigo County. For each city and county receiving money under subsection (a)(2), the state comptroller shall determine the total amount of money paid by the state comptroller to the city or county during the state fiscal year 2002. The amount determined is the base year revenue for the city or county. The state comptroller shall certify the base year revenue determined under this subsection to the city or county. The total amount of money distributed to a city or county under this section during a state fiscal year may not exceed the entity's base year revenue. For each state fiscal year, the state comptroller shall pay that part of the riverboat wagering taxes that: (1) exceeds a particular city's or county's base year revenue; and (2) would otherwise be due to the city or county under this section; to the state general fund instead of to the city or county. (d) Except as provided in subsections (k) and (l), before August 15 of each year, the state comptroller shall distribute the wagering taxes set aside for revenue sharing under subsection (a)(1) to the county treasurer of each county that does not have a riverboat according to the ratio that the county's population bears to the total population of the counties that do not have a riverboat. Except as provided in subsection (g), the county auditor shall distribute the money received by the county under this subsection 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 in subdivisions (1) and (2) are made, the remainder shall be retained by the county. (e) Money received by a city, town, or county under subsection (d) or (g) may be used for any of the following purposes: (1) To reduce the property tax levy of the city, town, or county for a particular year (a property tax reduction under this subdivision does not reduce the maximum levy of the city, town, or county under IC 6-1.1-18.5). (2) For deposit in a special fund or allocation fund created under IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and IC 36-7-30 to provide funding for debt repayment. (3) To fund sewer and water projects, including storm water management projects. (4) For police and fire pensions. (5) To carry out any governmental purpose for which the money is appropriated by the fiscal body of the city, town, or county. Money used under this subdivision does not reduce the property tax levy of the city, town, or county for a particular year or reduce the maximum levy of the city, town, or county under IC 6-1.1-18.5. (f) This subsection does not apply to an inland casino operating in Vigo County. Before July 15 of each year, the state comptroller shall determine the total amount of money distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year. If the state comptroller determines that the total amount of money distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year was less than the entity's base year revenue (as determined under IC 4-33-12-9), the state comptroller shall make a supplemental distribution to the entity from taxes collected under this chapter and deposited into the state general fund. Except as provided in subsection (h), the amount of an entity's supplemental distribution is equal to: (1) the entity's base year revenue (as determined under IC 4-33-12-9); minus (2) the sum of: (A) the total amount of money distributed to the entity and constructively received by the entity during the preceding state fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus (B) the amount of any admissions taxes deducted under IC 6-3.1-20-7. (g) This subsection applies only to Marion County. The county auditor shall distribute the money received by the county under subsection (d) as follows: (1) To each city, other than the consolidated city, located in the county according to the ratio that the city's population bears to the total population of the county. (2) To each town located in the county according to the ratio that the town's population bears to the total population of the county. (3) After the distributions required in subdivisions (1) and (2) are made, the remainder shall be paid in equal amounts to the consolidated city and the county. (h) This subsection does not apply to an inland casino operating in Vigo County. This subsection applies to a supplemental distribution made after June 30, 2017. The maximum amount of money that may be distributed under subsection (f) in a state fiscal year is equal to the following: (1) Before July 1, 2021, forty-eight million dollars ($48,000,000). (2) After June 30, 2021, if the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year is equal to or greater than the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020, the maximum amount is forty-eight million dollars ($48,000,000). (3) After June 30, 2021, if the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year is less than the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020, the maximum amount is equal to the result of: (A) forty-eight million dollars ($48,000,000); multiplied by (B) the result of: (i) the total adjusted gross receipts received by licensees from gambling games authorized under this article during the preceding state fiscal year; divided by (ii) the total adjusted gross receipts received by licensees from gambling games authorized under this article during the state fiscal year ending June 30, 2020. If the total amount determined under subsection (f) exceeds the maximum amount determined under this subsection, the amount distributed to an entity under subsection (f) must be reduced according to the ratio that the amount distributed to the entity under IC 4-33-12-6 or IC 4-33-12-8 bears to the total amount distributed under IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental distribution. (i) This subsection applies to a supplemental distribution, if any, payable to Lake County, Hammond, Gary, or East Chicago under subsections (f) and (h). Beginning in July 2016, the state comptroller shall, after making any deductions from the supplemental distribution required by IC 6-3.1-20-7, deduct from the remainder of the supplemental distribution otherwise payable to the unit under this section the lesser of: (1) the remaining amount of the supplemental distribution; or (2) the difference, if any, between: (A) three million five hundred thousand dollars ($3,500,000); minus (B) the amount of admissions taxes constructively received by the unit in the previous state fiscal year. The state comptroller shall distribute the amounts deducted under this subsection to the northwest Indiana regional development authority established under IC 36-7.5-2-1 for deposit in the development authority revenue fund established under IC 36-7.5-4-1. (j) Money distributed to a political subdivision under subsection (b): (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 subsection (b)(3)(B), 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 subsection (b)(3)(B), 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. Money distributed under subsection (b)(3)(B) must be used for the purposes specified in subsection (b)(3)(B). (k) After June 30, 2020, the amount of wagering taxes that would otherwise be distributed to South Bend under subsection (d) shall be deposited as being received from all riverboats whose supplemental wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and five-tenths percent (3.5%). The amount deposited under this subsection, in each riverboat's account, is proportionate to the supplemental wagering tax received from that riverboat under IC 4-33-12-1.5 in the month of July. The amount deposited under this subsection must be distributed in the same manner as the supplemental wagering tax collected under IC 4-33-12-1.5. This subsection expires June 30, 2021. (l) After June 30, 2021, the amount of wagering taxes that would otherwise be distributed to South Bend under subsection (d) shall be withheld and deposited in the state general fund. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.2-1995, SEC.11; P.L.25-1995, SEC.7; P.L.273-1999, SEC.44; P.L.186-2002, SEC.11; P.L.178-2002, SEC.3; P.L.192-2002(ss), SEC.26; P.L.185-2003, SEC.1; P.L.92-2003, SEC.55; P.L.224-2003, SEC.47; P.L.97-2004, SEC.17; P.L.2-2005, SEC.10; P.L.246-2005, SEC.46; P.L.91-2006, SEC.4; P.L.233-2007, SEC.19; P.L.234-2007, SEC.281; P.L.3-2008, SEC.14; P.L.146-2008, SEC.18; P.L.96-2010, SEC.4; P.L.119-2012, SEC.10; P.L.205-2013, SEC.70; P.L.229-2013, SEC.21; P.L.2-2014, SEC.8; P.L.192-2015, SEC.3; P.L.255-2015, SEC.18; P.L.204-2016, SEC.6; P.L.268-2017, SEC.35; P.L.86-2018, SEC.8; P.L.189-2018, SEC.16; P.L.212-2018(ss), SEC.8; P.L.238-2019, SEC.2; P.L.58-2019, SEC.5; P.L.108-2019, SEC.73; P.L.293-2019, SEC.31; P.L.137-2022, SEC.7; P.L.104-2022, SEC.9; P.L.178-2022(ts), SEC.2; P.L.201-2023, SEC.76; P.L.9-2024, SEC.109; P.L.157-2026, SEC.12.

Ind. Code § 4-33-13-5.1 Use of certain funds received under section 5 of chapter; requirements

Sec. 5.1. Subject to: (1) the appropriation requirements in IC 6-1.1; and (2) any agreement entered into by a city, town, or county that commits the money for a particular purpose; money received at any time under section 5(d) or 5(g) of this chapter may be used for any purpose authorized by section 5 of this chapter. As added by P.L.220-2011, SEC.57. Amended by P.L.108-2019, SEC.74.

Ind. Code § 4-33-13-5.3 Supplemental payments to qualified cities

Sec. 5.3. (a) This section applies to the state fiscal year beginning July 1, 2024. (b) As used in this section, "qualified city" refers to East Chicago, Hammond, or Michigan City. (c) The state comptroller shall determine the total amount of money paid by the state comptroller under section 5(a)(2) of this chapter to Gary, East Chicago, Hammond, and Michigan City during the state fiscal year ending on June 30, 2019. The amount determined under this subsection for each city is the city's base year revenue. The state comptroller shall certify the base year revenue determined under this subsection to each city. (d) A qualified city is eligible for a supplemental payment if both of the following occur in the state fiscal year: (1) The total amount payable to Gary under section 5(a)(2) of this chapter in the state fiscal year is greater than the base year revenue determined for Gary under subsection (c). (2) The amount payable to the qualified city under section 5(a)(2) of this chapter in the state fiscal year is less than the base year revenue determined for the qualified city under subsection (c). (e) The state comptroller shall determine the lesser of the following: (1) The difference between the base year revenue determined for the qualified city under subsection (c) and the amount payable to the qualified city under section 5(a)(2) of this chapter. (2) The difference between the amount payable to Gary under section 5(a)(2) of this chapter and the base year revenue determined for Gary under subsection (c). (f) This section expires July 1, 2039. As added by P.L.293-2019, SEC.32. Amended by P.L.9-2024, SEC.110; P.L.169-2025, SEC.1.

Ind. Code § 4-33-13-5.4 Supplemental payments to qualified cities for amounts not paid; appropriation

Sec. 5.4. (a) This section applies to each state fiscal year beginning after June 30, 2026. (b) As used in this section, "qualified city" refers to East Chicago, Hammond, or Michigan City. (c) As used in this section, "supplemental payment statute" refers to IC 4-33-13-5.3, as in effect on January 1, 2025. (d) Subject to subsections (i) and (j), a qualified city is entitled to supplemental payments under this section for amounts not paid in state fiscal years 2022, 2023, 2024, and 2025 under the supplemental payment statute. The state comptroller shall determine the total amount of supplemental payments to which each qualified city is entitled as follows: (1) In the case of East Chicago, an amount equal to the sum of the following: (A) Six million four hundred seventy-four thousand two hundred seventy-four dollars ($6,474,274). (B) The amount, if any, for state fiscal year 2025 for which East Chicago is eligible under the supplemental payment statute. (2) In the case of Michigan City, an amount equal to the sum of the following: (A) Five million seven hundred fifty-two thousand one hundred twenty-five dollars ($5,752,125). (B) The amount, if any, for state fiscal year 2025 for which Michigan City is eligible under the supplemental payment statute. (3) In the case of Hammond, an amount equal to the amount, if any, for state fiscal year 2025 for which Hammond is eligible under the supplemental payment statute. (e) Subject to subsections (j) and (l), each month, after deducting the amount required under section 5(a)(2)(C)(i) of this chapter, the state comptroller shall deduct an amount otherwise payable to Gary under section 5(a)(2)(C) of this chapter, if any, for the purpose of this chapter, not to exceed a total of two million dollars ($2,000,000) for the state fiscal year. (f) Subject to subsections (i), (j), and (l), the state comptroller shall annually distribute supplemental payments to each qualified city, on a monthly basis, based on: (1) the amount deducted under subsection (e) in the preceding month; and (2) one-twelfth (1/12) of the amount appropriated from the state general fund under subsection (k). (g) Money for the supplemental payments is sourced from: (1) the total amount deducted under subsection (e) in the state fiscal year; plus (2) money appropriated by the general assembly for the state fiscal year for the purpose of making supplemental payments under this section. (h) The state comptroller shall make a supplemental payment in each state fiscal year to each qualified city in an amount determined under the last STEP of the following formula: STEP ONE: Divide the: (A) total amount determined under subsection (d) for the qualified city; by (B) aggregate amount of supplemental payments for all qualified cities determined under subsection (d). STEP TWO: Multiply the: (A) STEP ONE result; by (B) amount of money to be used for supplemental payments in the state fiscal year under subsections (f) and (g). (i) A qualified city may not receive a supplemental payment in excess of the amount determined under subsection (d) for the qualified city. (j) The total amount of supplemental payments made to qualified cities in all state fiscal years may not exceed the aggregate amount of supplemental payments determined under subsection (d). (k) There is appropriated from the state general fund to the gaming fund two million dollars ($2,000,000) in each state fiscal year beginning after June 30, 2026, which may only be used to make supplemental payments. Any amount not needed to make a supplemental payment in a state fiscal year reverts to the state general fund at the close of the state fiscal year and may not be used for any other purpose. (l) After the total amount of all supplemental payments to qualified cities determined in subsection (d) have been made under this chapter, the state comptroller shall continue, each month, after deducting the amount required under section 5(a)(2)(C)(i) of this chapter, to deduct an amount otherwise payable to Gary under section 5(a)(2)(C) of this chapter as set forth in subsection (e) not to exceed a total of two million dollars ($2,000,000) for the state fiscal year for the purpose of repaying to the state the total amounts appropriated from the state general fund under subsection (k) and paid to qualified cites as supplemental payments under this chapter. The state comptroller shall cease the deductions under this subsection on the date that the total amounts appropriated from the state general fund under subsection (k) and paid to qualified cites have been repaid. (m) This section expires July 1, 2039. As added by P.L.169-2025, SEC.2. Amended by P.L.157-2026, SEC.13.

Ind. Code § 4-33-13-6 Tax revenue paid to local governments

Sec. 6. (a) Money paid to a unit of local government under 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 or actual levy under IC 6-1.1-18.5; and (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. (b) This chapter does not prohibit the city or county designated as the home dock of the riverboat from entering into agreements with other units of local government in Indiana or in other states to share the city's or county's part of the tax revenue received under this chapter. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.90-1997, SEC.3.

Ind. Code § 4-33-13-7 Deductions for qualified wagering; assignment of deduction

Sec. 7. (a) This section applies to adjusted gross receipts from wagering on gambling games that occurs after the effective date of this section, as added by SEA 528-2013. (b) As used in this section, "qualified wagering" refers to wagers made by patrons using noncashable vouchers, coupons, electronic credits, or electronic promotions provided by the licensed owner or operating agent. (c) Subject to subsection (d), a licensed owner or operating agent may at any time during a state fiscal year deduct from the adjusted gross receipts reported by the licensed owner or operating agent adjusted gross receipts attributable to qualified wagering. A licensed owner or operating agent must take a deduction under this section on a form and in the manner prescribed by the department. (d) Subject to subsection (f), a licensed owner or operating agent may not deduct more than the following amounts in a particular state fiscal year with respect to the qualified wagering conducted at a particular riverboat: (1) Two million five hundred thousand dollars ($2,500,000) in a state fiscal year ending before July 1, 2013. (2) Five million dollars ($5,000,000) in a state fiscal year beginning after June 30, 2013, and ending before July 1, 2015. (3) Seven million dollars ($7,000,000) in a state fiscal year beginning after June 30, 2015, and ending before July 1, 2021. (4) Nine million dollars ($9,000,000) in a state fiscal year beginning after June 30, 2021. (e) A licensed owner or operating agent may for a state fiscal year assign all or part of the amount of the deduction under this section that is not claimed by the licensed owner or operating agent for the state fiscal year to another licensed owner, operating agent, or licensee as defined by IC 4-35-2-7. An assignment under this subsection must be in writing and both the licensed owner or operating agent assigning the deduction and the licensed owner, operating agent, or licensee as defined by IC 4-35-2-7 to which the deduction is assigned shall report the assignment to the commission and to the department. The maximum amount that may be assigned under this subsection by a licensed owner or operating agent for a state fiscal year is equal to the result of: (1) seven million dollars ($7,000,000); minus (2) the amount deducted under this subsection by the licensed owner or operating agent for the state fiscal year. (f) This subsection applies for state fiscal years ending before July 1, 2025, to a licensed owner described in IC 4-33-6-1(a)(1). The licensed owner: (1) operating two (2) riverboats from a dock in Gary under a single license in accordance with IC 4-33-6-1(d); or (2) operating a riverboat sited at a location approved under IC 4-33-6-4.5; may deduct the amounts described under subsection (d) as if qualified wagering were being conducted at two (2) riverboats. As added by P.L.229-2013, SEC.22. Amended by P.L.255-2015, SEC.19; P.L.293-2019, SEC.33.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/4Fetched: 10/17/2026

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