Indiana 2022 Regular Session

Indiana Senate Bill SB0126 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	SENATE BILL No. 126
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 4-33-13.
7	7	Synopsis: Wagering tax distributions. Requires the gaming
8	8	commission to annually certify the total amount of adjusted gross
9	9	receipts for each riverboat during the preceding state fiscal year.
10	10	Provides that the auditor of state shall distribute certain tax revenue
11	11	deposited in the state gaming fund to certain cities and counties in Ohio
12	12	County.
13	13	Effective: July 1, 2022.
14	14	Perfect
15	15	January 4, 2022, read first time and referred to Committee on Appropriations.
16	16	2022 IN 126—LS 6193/DI 125 Introduced
17	17	Second Regular Session of the 122nd General Assembly (2022)
18	18	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
19	19	Constitution) is being amended, the text of the existing provision will appear in this style type,
20	20	additions will appear in this style type, and deletions will appear in this style type.
21	21	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
22	22	provision adopted), the text of the new provision will appear in this style type. Also, the
23	23	word NEW will appear in that style type in the introductory clause of each SECTION that adds
24	24	a new provision to the Indiana Code or the Indiana Constitution.
25	25	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
26	26	between statutes enacted by the 2021 Regular Session of the General Assembly.
27	27	SENATE BILL No. 126
28	28	A BILL FOR AN ACT to amend the Indiana Code concerning
29	29	gaming.
30	30	Be it enacted by the General Assembly of the State of Indiana:
31	31	1 SECTION 1. IC 4-33-13-1.5, AS AMENDED BY P.L.293-2019,
32	32	2 SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
33	33	3 JULY 1, 2022]: Sec. 1.5. (a) This subsection applies only to a riverboat
34	34	4 that received at least seventy-five million dollars ($75,000,000) of
35	35	5 adjusted gross receipts during the preceding state fiscal year. A
36	36	6 graduated tax is imposed on the adjusted gross receipts received from
37	37	7 gambling games authorized under this article as follows:
38	38	8 (1) For state fiscal years ending before July 1, 2021, fifteen
39	39	9 percent (15%), and for state fiscal years beginning after June 30,
40	40	10 2021, ten percent (10%), of the first twenty-five million dollars
41	41	11 ($25,000,000) of adjusted gross receipts received during the
42	42	12 period beginning July 1 of each year and ending June 30 of the
43	43	13 following year.
44	44	14 (2) Twenty percent (20%) of the adjusted gross receipts in excess
45	45	15 of twenty-five million dollars ($25,000,000) but not exceeding
46	46	16 fifty million dollars ($50,000,000) received during the period
47	47	17 beginning July 1 of each year and ending June 30 of the following
48	48	2022 IN 126—LS 6193/DI 125 2
49	49	1 year.
50	50	2 (3) Twenty-five percent (25%) of the adjusted gross receipts in
51	51	3 excess of fifty million dollars ($50,000,000) but not exceeding
52	52	4 seventy-five million dollars ($75,000,000) received during the
53	53	5 period beginning July 1 of each year and ending June 30 of the
54	54	6 following year.
55	55	7 (4) Thirty percent (30%) of the adjusted gross receipts in excess
56	56	8 of seventy-five million dollars ($75,000,000) but not exceeding
57	57	9 one hundred fifty million dollars ($150,000,000) received during
58	58	10 the period beginning July 1 of each year and ending June 30 of
59	59	11 the following year.
60	60	12 (5) Thirty-five percent (35%) of all adjusted gross receipts in
61	61	13 excess of one hundred fifty million dollars ($150,000,000) but not
62	62	14 exceeding six hundred million dollars ($600,000,000) received
63	63	15 during the period beginning July 1 of each year and ending June
64	64	16 30 of the following year.
65	65	17 (6) Forty percent (40%) of all adjusted gross receipts exceeding
66	66	18 six hundred million dollars ($600,000,000) received during the
67	67	19 period beginning July 1 of each year and ending June 30 of the
68	68	20 following year.
69	69	21 (b) This subsection applies only to a riverboat that received less than
70	70	22 seventy-five million dollars ($75,000,000) of adjusted gross receipts
71	71	23 during the preceding state fiscal year. A graduated tax is imposed on
72	72	24 the adjusted gross receipts received from gambling games authorized
73	73	25 under this article as follows:
74	74	26 (1) For state fiscal years ending before July 1, 2021, five percent
75	75	27 (5%), and for state fiscal years beginning after June 30, 2021, two
76	76	28 and one-half percent (2.5%), of the first twenty-five million
77	77	29 dollars ($25,000,000) of adjusted gross receipts received during
78	78	30 the period beginning July 1 of each year and ending June 30 of
79	79	31 the following year.
80	80	32 (2) For state fiscal years ending before July 1, 2021, twenty
81	81	33 percent (20%), and for state fiscal years beginning after June 30,
82	82	34 2021, ten percent (10%), of the adjusted gross receipts in excess
83	83	35 of twenty-five million dollars ($25,000,000) but not exceeding
84	84	36 fifty million dollars ($50,000,000) received during the period
85	85	37 beginning July 1 of each year and ending June 30 of the following
86	86	38 year.
87	87	39 (3) For state fiscal years ending before July 1, 2021, twenty-five
88	88	40 percent (25%), and for state fiscal years beginning after June 30,
89	89	41 2021, twenty percent (20%), of the adjusted gross receipts in
90	90	42 excess of fifty million dollars ($50,000,000) but not exceeding
91	91	2022 IN 126—LS 6193/DI 125 3
92	92	1 seventy-five million dollars ($75,000,000) received during the
93	93	2 period beginning July 1 of each year and ending June 30 of the
94	94	3 following year.
95	95	4 (4) Thirty percent (30%) of the adjusted gross receipts in excess
96	96	5 of seventy-five million dollars ($75,000,000) but not exceeding
97	97	6 one hundred fifty million dollars ($150,000,000) received during
98	98	7 the period beginning July 1 of each year and ending June 30 of
99	99	8 the following year.
100	100	9 (5) Thirty-five percent (35%) of all adjusted gross receipts in
101	101	10 excess of one hundred fifty million dollars ($150,000,000) but not
102	102	11 exceeding six hundred million dollars ($600,000,000) received
103	103	12 during the period beginning July 1 of each year and ending June
104	104	13 30 of the following year.
105	105	14 (6) Forty percent (40%) of all adjusted gross receipts exceeding
106	106	15 six hundred million dollars ($600,000,000) received during the
107	107	16 period beginning July 1 of each year and ending June 30 of the
108	108	17 following year.
109	109	18 (c) The licensed owner or operating agent of a riverboat taxed under
110	110	19 subsection (b) shall pay an additional tax of two million five hundred
111	111	20 thousand dollars ($2,500,000) in any state fiscal year in which the
112	112	21 riverboat's adjusted gross receipts exceed seventy-five million dollars
113	113	22 ($75,000,000). The additional tax imposed under this subsection is due
114	114	23 before July 1 of the following state fiscal year.
115	115	24 (d) The licensed owner or operating agent shall:
116	116	25 (1) remit the daily amount of tax imposed by this chapter to the
117	117	26 department on the twenty-fourth calendar day of each month for
118	118	27 the wagering taxes collected that month; and
119	119	28 (2) report gaming activity information to the commission daily on
120	120	29 forms prescribed by the commission.
121	121	30 Any taxes collected during the month but after the day on which the
122	122	31 taxes are required to be paid to the department shall be paid to the
123	123	32 department at the same time the following month's taxes are due.
124	124	33 (e) The payment of the tax under this section must be in a manner
125	125	34 prescribed by the department.
126	126	35 (f) If the department requires taxes to be remitted under this chapter
127	127	36 through electronic funds transfer, the department may allow the
128	128	37 licensed owner or operating agent to file a monthly report to reconcile
129	129	38 the amounts remitted to the department.
130	130	39 (g) The department may allow taxes remitted under this section to
131	131	40 be reported on the same form used for taxes paid under IC 4-33-12.
132	132	41 (h) Not later than July 15 each year, the commission shall, using
133	133	42 gaming activity information submitted under subsection (d)(2),
134	134	2022 IN 126—LS 6193/DI 125 4
135	135	1 certify the total amount of adjusted gross receipts received by each
136	136	2 licensed owner or operating agent for each riverboat during the
137	137	3 preceding state fiscal year.
138	138	4 SECTION 2. IC 4-33-13-5, AS AMENDED BY P.L.238-2019,
139	139	5 SECTION 2, AND AS AMENDED BY P.L.108-2019, SECTION 73,
140	140	6 AND AS AMENDED BY P.L.293-2019, SECTION 31, IS
141	141	7 CORRECTED AND AMENDED TO READ AS FOLLOWS
142	142	8 [EFFECTIVE JULY 1, 2022]: Sec. 5. (a) This subsection does not
143	143	9 apply to tax revenue remitted by an operating agent operating a
144	144	10 riverboat in a historic hotel district. After funds are appropriated under
145	145	11 section 4 of this chapter, each month the treasurer auditor of state shall
146	146	12 distribute the tax revenue deposited in the state gaming fund under this
147	147	13 chapter to the following:
148	148	14 (1) An amount equal to the following shall be set aside for
149	149	15 revenue sharing under subsection (e): (d):
150	150	16 (A) Before July 1, 2021, the first thirty-three million dollars
151	151	17 ($33,000,000) of tax revenues collected under this chapter
152	152	18 shall be set aside for revenue sharing under subsection (e). (d).
153	153	19 (B) After June 30, 2021, if the total adjusted gross receipts
154	154	20 received by licensees from gambling games authorized under
155	155	21 this article during the preceding state fiscal year is equal to or
156	156	22 greater than the total adjusted gross receipts received by
157	157	23 licensees from gambling games authorized under this article
158	158	24 during the state fiscal year ending June 30, 2020, the first
159	159	25 thirty-three million dollars ($33,000,000) of tax revenues
160	160	26 collected under this chapter shall be set aside for revenue
161	161	27 sharing under subsection (e). (d).
162	162	28 (C) After June 30, 2021, if the total adjusted gross receipts
163	163	29 received by licensees from gambling games authorized under
164	164	30 this article during the preceding state fiscal year is less than
165	165	31 the total adjusted gross receipts received by licensees from
166	166	32 gambling games authorized under this article during the state
167	167	33 year ending June 30, 2020, an amount equal to the first
168	168	34 thirty-three million dollars ($33,000,000) of tax revenues
169	169	35 collected under this chapter multiplied by the result of:
170	170	36 (i) the total adjusted gross receipts received by licensees
171	171	37 from gambling games authorized under this article during
172	172	38 the preceding state fiscal year; divided by
173	173	39 (ii) the total adjusted gross receipts received by licensees
174	174	40 from gambling games authorized under this article during
175	175	41 the state fiscal year ending June 30, 2020;
176	176	42 shall be set aside for revenue sharing under subsection (e). (d).
177	177	2022 IN 126—LS 6193/DI 125 5
178	178	1 (2) This subdivision does not apply to a riverboat that
179	179	2 operates in Ohio County. Subject to subsection (c), twenty-five
180	180	3 percent (25%), of the remaining tax revenue remitted by each
181	181	4 licensed owner shall be paid:
182	182	5 (A) to the city in which the riverboat is located or that is
183	183	6 designated as the home dock of the riverboat from which the
184	184	7 tax revenue was collected, in the case of:
185	185	8 (i) a city described in IC 4-33-12-6(b)(1)(A); or
186	186	9 (ii) a city located in a county having a population of more
187	187	10 than four hundred thousand (400,000) but less than seven
188	188	11 hundred thousand (700,000); or
189	189	12 (iii) Terre Haute; or
190	190	13 (B) to the county that is designated as the home dock of the
191	191	14 riverboat from which the tax revenue was collected, in the case
192	192	15 of a riverboat that is not located in a city described in clause
193	193	16 (A) or whose home dock is not in a city described in clause
194	194	17 (A).
195	195	18 (3) This subdivision applies only to a riverboat that operates
196	196	19 in Ohio County. Subject to subsection (c), for state fiscal years
197	197	20 beginning after June 30, 2022, fifty percent (50%) of the
198	198	21 remaining tax revenue remitted by the licensed owner shall be
199	199	22 distributed as follows:
200	200	23 (A) If the riverboat is located in a city, or a city is
201	201	24 designated as the home dock of the riverboat from which
202	202	25 the tax revenue was collected, in the case of a city
203	203	26 described in IC 4-33-12-6(b)(1)(A):
204	204	27 (i) seventy-five percent (75%) of the amount to the city
205	205	28 in which the riverboat is located, or the city that is
206	206	29 designated as the home dock of the riverboat from which
207	207	30 the tax revenue was collected, in the case of a city
208	208	31 described in IC 4-33-12-6(b)(1)(A); and
209	209	32 (ii) twenty-five percent (25%) of the amount to the
210	210	33 county in which the riverboat is located.
211	211	34 (B) If the riverboat is not located in a city, or a city is not
212	212	35 designated as the home dock of the riverboat, then the
213	213	36 amount shall be distributed to the county that is designated
214	214	37 as the home dock of the riverboat from which the tax
215	215	38 revenue was collected.
216	216	39 (3) Subject to subsection (d), (4) The remainder of the tax revenue
217	217	40 remitted by each licensed owner shall be paid to the state general
218	218	41 fund. In each state fiscal year, the treasurer auditor of state shall
219	219	42 make the transfer required by this subdivision not later than the
220	220	2022 IN 126—LS 6193/DI 125 6
221	221	1 last business day of the month in which the tax revenue is
222	222	2 remitted to the state for deposit in the state gaming fund.
223	223	3 However, if tax revenue is received by the state on the last
224	224	4 business day in a month, the treasurer auditor of state may
225	225	5 transfer the tax revenue to the state general fund in the
226	226	6 immediately following month.
227	227	7 (b) This subsection applies only to tax revenue remitted by an
228	228	8 operating agent operating a riverboat in a historic hotel district after
229	229	9 June 30, 2015. 2019. After funds are appropriated under section 4 of
230	230	10 this chapter, each month the treasurer auditor of state shall distribute
231	231	11 the tax revenue remitted by the operating agent under this chapter as
232	232	12 follows:
233	233	13 (1) For state fiscal years beginning after June 30, 2019, but
234	234	14 ending before July 1, 2021, fifty-six and five-tenths percent
235	235	15 (56.5%) shall be paid to the state general fund.
236	236	16 (2) For state fiscal years beginning after June 30, 2021, fifty-six
237	237	17 and five-tenths percent (56.5%) shall be paid as follows:
238	238	18 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
239	239	19 the state general fund.
240	240	20 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
241	241	21 to the West Baden Springs historic hotel preservation and
242	242	22 maintenance fund established by IC 36-7-11.5-11(b).
243	243	23 However, if:
244	244	24 (i) at any time the balance in that fund exceeds twenty-five
245	245	25 million dollars ($25,000,000); or
246	246	26 (ii) in any part of a state fiscal year in which the operating
247	247	27 agent has received at least one hundred million dollars
248	248	28 ($100,000,000) of adjusted gross receipts;
249	249	29 the amount described in this clause shall be paid to the state
250	250	30 general fund for the remainder of the state fiscal year.
251	251	31 (2) (3) Forty-three and five-tenths percent (43.5%) shall be paid
252	252	32 as follows:
253	253	33 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
254	254	34 as follows:
255	255	35 (i) Fifty percent (50%) to the fiscal officer of the town of
256	256	36 French Lick.
257	257	37 (ii) Fifty percent (50%) to the fiscal officer of the town of
258	258	38 West Baden Springs.
259	259	39 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
260	260	40 the county treasurer of Orange County for distribution among
261	261	41 the school corporations in the county. The governing bodies
262	262	42 for the school corporations in the county shall provide a
263	263	2022 IN 126—LS 6193/DI 125 7
264	264	1 formula for the distribution of the money received under this
265	265	2 clause among the school corporations by joint resolution
266	266	3 adopted by the governing body of each of the school
267	267	4 corporations in the county. Money received by a school
268	268	5 corporation under this clause must be used to improve the
269	269	6 educational attainment of students enrolled in the school
270	270	7 corporation receiving the money. Not later than the first
271	271	8 regular meeting in the school year of a governing body of a
272	272	9 school corporation receiving a distribution under this clause,
273	273	10 the superintendent of the school corporation shall submit to
274	274	11 the governing body a report describing the purposes for which
275	275	12 the receipts under this clause were used and the improvements
276	276	13 in educational attainment realized through the use of the
277	277	14 money. The report is a public record.
278	278	15 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
279	279	16 county treasurer of Orange County.
280	280	17 (D) Five and three-tenths percent (5.3%) shall be distributed
281	281	18 quarterly to the county treasurer of Dubois County for
282	282	19 appropriation by the county fiscal body after receiving a
283	283	20 recommendation from the county executive. The county fiscal
284	284	21 body for the receiving county shall provide for the distribution
285	285	22 of the money received under this clause to one (1) or more
286	286	23 taxing units (as defined in IC 6-1.1-1-21) in the county under
287	287	24 a formula established by the county fiscal body after receiving
288	288	25 a recommendation from the county executive.
289	289	26 (E) Five and three-tenths percent (5.3%) shall be distributed
290	290	27 quarterly to the county treasurer of Crawford County for
291	291	28 appropriation by the county fiscal body after receiving a
292	292	29 recommendation from the county executive. The county fiscal
293	293	30 body for the receiving county shall provide for the distribution
294	294	31 of the money received under this clause to one (1) or more
295	295	32 taxing units (as defined in IC 6-1.1-1-21) in the county under
296	296	33 a formula established by the county fiscal body after receiving
297	297	34 a recommendation from the county executive.
298	298	35 (F) Six and thirty-five hundredths percent (6.35%) shall be
299	299	36 paid to the fiscal officer of the town of Paoli.
300	300	37 (G) Six and thirty-five hundredths percent (6.35%) shall be
301	301	38 paid to the fiscal officer of the town of Orleans.
302	302	39 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
303	303	40 to the Indiana economic development corporation established
304	304	41 by IC 5-28-3-1 for transfer as follows:
305	305	42 (i) Beginning after December 31, 2017, ten percent (10%)
306	306	2022 IN 126—LS 6193/DI 125 8
307	307	1 of the amount transferred under this clause in each calendar
308	308	2 year shall be transferred to the South Central Indiana
309	309	3 Regional Economic Development Corporation or a
310	310	4 successor entity or partnership for economic development
311	311	5 for the purpose of recruiting new business to Orange County
312	312	6 as well as promoting the retention and expansion of existing
313	313	7 businesses in Orange County.
314	314	8 (ii) The remainder of the amount transferred under this
315	315	9 clause in each calendar year shall be transferred to Radius
316	316	10 Indiana or a successor regional entity or partnership for the
317	317	11 development and implementation of a regional economic
318	318	12 development strategy to assist the residents of Orange
319	319	13 County and the counties contiguous to Orange County in
320	320	14 improving their quality of life and to help promote
321	321	15 successful and sustainable communities.
322	322	16 To the extent possible, the Indiana economic development
323	323	17 corporation shall provide for the transfer under item (i) to be
324	324	18 made in four (4) equal installments. However, an amount
325	325	19 sufficient to meet current obligations to retire or refinance
326	326	20 indebtedness or leases for which tax revenues under this
327	327	21 section were pledged before January 1, 2015, by the Orange
328	328	22 County development commission shall be paid to the Orange
329	329	23 County development commission before making distributions
330	330	24 to the South Central Indiana Regional Economic Development
331	331	25 Corporation and Radius Indiana or their successor entities or
332	332	26 partnerships. The amount paid to the Orange County
333	333	27 development commission shall proportionally reduce the
334	334	28 amount payable to the South Central Indiana Regional
335	335	29 Economic Development Corporation and Radius Indiana or
336	336	30 their successor entities or partnerships.
337	337	31 (c) This subsection does not apply to tax revenue remitted by an
338	338	32 inland casino operating in Vigo County. For each city and county
339	339	33 receiving money under subsection (a)(2) or (a)(3), the treasurer
340	340	34 auditor of state shall determine the total amount of money paid by the
341	341	35 treasurer auditor of state to the city or county during the state fiscal
342	342	36 year 2002. The amount determined is the base year revenue for the city
343	343	37 or county. The treasurer auditor of state shall certify the base year
344	344	38 revenue determined under this subsection to the city or county. The
345	345	39 total amount of money distributed to a city or county under this section
346	346	40 during a state fiscal year may not exceed the entity's base year revenue.
347	347	41 For each state fiscal year, the treasurer auditor of state shall pay that
348	348	42 part of the riverboat wagering taxes that:
349	349	2022 IN 126—LS 6193/DI 125 9
350	350	1 (1) exceeds a particular city's or county's base year revenue; and
351	351	2 (2) would otherwise be due to the city or county under this
352	352	3 section;
353	353	4 to the state general fund instead of to the city or county.
354	354	5 (d) Each state fiscal year the treasurer of state shall transfer from
355	355	6 the tax revenue remitted to the state general fund under subsection
356	356	7 (a)(3) to the build Indiana fund an amount that when added to the
357	357	8 following may not exceed two hundred fifty million dollars
358	358	9 ($250,000,000):
359	359	10 (1) Surplus lottery revenues under IC 4-30-17-3.
360	360	11 (2) Surplus revenue from the charity gaming enforcement fund
361	361	12 under IC 4-32.3-7-5.
362	362	13 (3) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
363	363	14 The treasurer of state shall make transfers on a monthly basis as
364	364	15 needed to meet the obligations of the build Indiana fund. If in any state
365	365	16 fiscal year insufficient money is transferred to the state general fund
366	366	17 under subsection (a)(3) to comply with this subsection, the treasurer
367	367	18 of state shall reduce the amount transferred to the build Indiana fund
368	368	19 to the amount available in the state general fund from the transfers
369	369	20 under subsection (a)(3) for the state fiscal year.
370	370	21 (e) (d) Except as provided in subsections (l) (k) and (m), (l), before
371	371	22 August 15 of each year, the treasurer auditor of state shall distribute
372	372	23 the wagering taxes set aside for revenue sharing under subsection
373	373	24 (a)(1) to the county treasurer of each county that does not have a
374	374	25 riverboat according to the ratio that the county's population bears to the
375	375	26 total population of the counties that do not have a riverboat. Except as
376	376	27 provided in subsection (h), (g), the county auditor shall distribute the
377	377	28 money received by the county under this subsection as follows:
378	378	29 (1) To each city located in the county according to the ratio the
379	379	30 city's population bears to the total population of the county.
380	380	31 (2) To each town located in the county according to the ratio the
381	381	32 town's population bears to the total population of the county.
382	382	33 (3) After the distributions required in subdivisions (1) and (2) are
383	383	34 made, the remainder shall be retained by the county.
384	384	35 (f) (e) Money received by a city, town, or county under subsection
385	385	36 (e) (d) or (h) (g) may be used for any of the following purposes:
386	386	37 (1) To reduce the property tax levy of the city, town, or county for
387	387	38 a particular year (a property tax reduction under this subdivision
388	388	39 does not reduce the maximum levy of the city, town, or county
389	389	40 under IC 6-1.1-18.5).
390	390	41 (2) For deposit in a special fund or allocation fund created under
391	391	42 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
392	392	2022 IN 126—LS 6193/DI 125 10
393	393	1 IC 36-7-30 to provide funding for debt repayment.
394	394	2 (3) To fund sewer and water projects, including storm water
395	395	3 management projects.
396	396	4 (4) For police and fire pensions.
397	397	5 (5) To carry out any governmental purpose for which the money
398	398	6 is appropriated by the fiscal body of the city, town, or county.
399	399	7 Money used under this subdivision does not reduce the property
400	400	8 tax levy of the city, town, or county for a particular year or reduce
401	401	9 the maximum levy of the city, town, or county under
402	402	10 IC 6-1.1-18.5.
403	403	11 (g) (f) This subsection does not apply to an inland casino operating
404	404	12 in Vigo County. Before July 15 of each year, the treasurer auditor of
405	405	13 state shall determine the total amount of money distributed to an entity
406	406	14 under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal
407	407	15 year. If the treasurer auditor of state determines that the total amount
408	408	16 of money distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8
409	409	17 during the preceding state fiscal year was less than the entity's base
410	410	18 year revenue (as determined under IC 4-33-12-9), the treasurer auditor
411	411	19 of state shall make a supplemental distribution to the entity from taxes
412	412	20 collected under this chapter and deposited into the state general fund.
413	413	21 Except as provided in subsection (i), (h), the amount of an entity's
414	414	22 supplemental distribution is equal to:
415	415	23 (1) the entity's base year revenue (as determined under
416	416	24 IC 4-33-12-9); minus
417	417	25 (2) the sum of:
418	418	26 (A) the total amount of money distributed to the entity and
419	419	27 constructively received by the entity during the preceding state
420	420	28 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
421	421	29 (B) the amount of any admissions taxes deducted under
422	422	30 IC 6-3.1-20-7.
423	423	31 (h) (g) This subsection applies only to a county containing a
424	424	32 consolidated city. The county auditor shall distribute the money
425	425	33 received by the county under subsection (e) (d) as follows:
426	426	34 (1) To each city, other than a consolidated city, located in the
427	427	35 county according to the ratio that the city's population bears to the
428	428	36 total population of the county.
429	429	37 (2) To each town located in the county according to the ratio that
430	430	38 the town's population bears to the total population of the county.
431	431	39 (3) After the distributions required in subdivisions (1) and (2) are
432	432	40 made, the remainder shall be paid in equal amounts to the
433	433	41 consolidated city and the county.
434	434	42 (i) (h) This subsection does not apply to an inland casino operating
435	435	2022 IN 126—LS 6193/DI 125 11
436	436	1 in Vigo County. This subsection applies to a supplemental distribution
437	437	2 made after June 30, 2017. The maximum amount of money that may be
438	438	3 distributed under subsection (g) (f) in a state fiscal year is equal to the
439	439	4 following:
440	440	5 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
441	441	6 (2) After June 30, 2021, if the total adjusted gross receipts
442	442	7 received by licensees from gambling games authorized under this
443	443	8 article during the preceding state fiscal year is equal to or greater
444	444	9 than the total adjusted gross receipts received by licensees from
445	445	10 gambling games authorized under this article during the state
446	446	11 fiscal year ending June 30, 2020, the maximum amount is
447	447	12 forty-eight million dollars ($48,000,000).
448	448	13 (3) After June 30, 2021, if the total adjusted gross receipts
449	449	14 received by licensees from gambling games authorized under this
450	450	15 article during the preceding state fiscal year is less than the total
451	451	16 adjusted gross receipts received by licensees from gambling
452	452	17 games authorized under this article during the state fiscal year
453	453	18 ending June 30, 2020, the maximum amount is equal to the result
454	454	19 of:
455	455	20 (A) forty-eight million dollars ($48,000,000); multiplied by
456	456	21 (B) the result of:
457	457	22 (i) the total adjusted gross receipts received by licensees
458	458	23 from gambling games authorized under this article during
459	459	24 the preceding state fiscal year; divided by
460	460	25 (ii) the total adjusted gross receipts received by licensees
461	461	26 from gambling games authorized under this article during
462	462	27 the state fiscal year ending June 30, 2020.
463	463	28 If the total amount determined under subsection (g) (f) exceeds the
464	464	29 maximum amount determined under this subsection, the amount
465	465	30 distributed to an entity under subsection (g) (f) must be reduced
466	466	31 according to the ratio that the amount distributed to the entity under
467	467	32 IC 4-33-12-6 or IC 4-33-12-8 bears to the total amount distributed
468	468	33 under IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a
469	469	34 supplemental distribution.
470	470	35 (j) (i) This subsection applies to a supplemental distribution, if any,
471	471	36 payable to Lake County, Hammond, Gary, or East Chicago under
472	472	37 subsections (g) (f) and (i). (h). Beginning in July 2016, the treasurer
473	473	38 auditor of state shall, after making any deductions from the
474	474	39 supplemental distribution required by IC 6-3.1-20-7, deduct from the
475	475	40 remainder of the supplemental distribution otherwise payable to the
476	476	41 unit under this section the lesser of:
477	477	42 (1) the remaining amount of the supplemental distribution; or
478	478	2022 IN 126—LS 6193/DI 125 12
479	479	1 (2) the difference, if any, between:
480	480	2 (A) three million five hundred thousand dollars ($3,500,000);
481	481	3 minus
482	482	4 (B) the amount of admissions taxes constructively received by
483	483	5 the unit in the previous state fiscal year.
484	484	6 The treasurer auditor of state shall distribute the amounts deducted
485	485	7 under this subsection to the northwest Indiana redevelopment authority
486	486	8 established under IC 36-7.5-2-1 for deposit in the development
487	487	9 authority revenue fund established under IC 36-7.5-4-1.
488	488	10 (k) (j) Money distributed to a political subdivision under subsection
489	489	11 (b):
490	490	12 (1) must be paid to the fiscal officer of the political subdivision
491	491	13 and may be deposited in the political subdivision's general fund
492	492	14 (in the case of a school corporation, the school corporation may
493	493	15 deposit the money into either the education fund (IC 20-40-2) or
494	494	16 the operations fund (IC 20-40-18)) or riverboat fund established
495	495	17 under IC 36-1-8-9, or both;
496	496	18 (2) may not be used to reduce the maximum levy under
497	497	19 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
498	498	20 of a school corporation, but, except as provided in subsection
499	499	21 (b)(2)(B), (b)(3)(B), may be used at the discretion of the political
500	500	22 subdivision to reduce the property tax levy of the county, city, or
501	501	23 town for a particular year;
502	502	24 (3) except as provided in subsection (b)(2)(B), (b)(3)(B), may be
503	503	25 used for any legal or corporate purpose of the political
504	504	26 subdivision, including the pledge of money to bonds, leases, or
505	505	27 other obligations under IC 5-1-14-4; and
506	506	28 (4) is considered miscellaneous revenue.
507	507	29 Money distributed under subsection (b)(2)(B) (b)(3)(B) must be used
508	508	30 for the purposes specified in subsection (b)(2)(B). (b)(3)(B).
509	509	31 (l) (k) After June 30, 2020, the amount of wagering taxes that would
510	510	32 otherwise be distributed to South Bend under subsection (e) (d) shall
511	511	33 be deposited as being received from all riverboats whose supplemental
512	512	34 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
513	513	35 five-tenths percent (3.5%). The amount deposited under this
514	514	36 subsection, in each riverboat's account, is proportionate to the
515	515	37 supplemental wagering tax received from that riverboat under
516	516	38 IC 4-33-12-1.5 in the month of July. The amount deposited under this
517	517	39 subsection must be distributed in the same manner as the supplemental
518	518	40 wagering tax collected under IC 4-33-12-1.5. This subsection expires
519	519	41 June 30, 2021.
520	520	42 (m) (l) After June 30, 2021, the amount of wagering taxes that
521	521	2022 IN 126—LS 6193/DI 125 13
522	522	1 would otherwise be distributed to South Bend under subsection (e) (d)
523	523	2 shall be withheld and deposited in the state general fund.
524	524	2022 IN 126—LS 6193/DI 125