reglab/housing_qa huggingface dataset:
IN Code § 4-33-12-4 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12. Admission Taxes|4-33-12-4. Reporting Requirements; Payment of Taxes

Sec. 4. (a) A licensed owner must report:(1) the daily amount of admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (b); and(2) gaming activity information to the commission daily on forms prescribed by the commission.This subsection expires June 30, 2018.(b) A licensed owner shall pay the admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due. This subsection expires June 30, 2018.(c) This subsection is effective July 1, 2018. A licensed owner must report:(1) the daily amount of supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (d); and(2) gaming activity information to the commission daily on forms prescribed by the commission.(d) This subsection is effective July 1, 2018. A licensed owner shall pay the supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due.(e) The payment of the tax under this section must be on a form prescribed by the department.(f) The payment of the tax under this section must be in a manner prescribed by the department.As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003, SEC.51; P.L.268-2017, SEC.28; P.L.212-2018(ss), SEC.6.
IN Code § 4-33-12-5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12. Admission Taxes|4-33-12-5. Suspension of License or Gaming Operations for Failure to Submit Payment or Return

Sec. 5. The commission may suspend or revoke the license of a licensed owner or order the suspension of gaming operations of an operating agent that does not submit the payment or the tax return form within the required time.As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003, SEC.52.
IN Code § 4-33-12-8.5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12. Admission Taxes|4-33-12-8.5. Disposition of Tax Revenue Collected From an Inland Casino in Vigo County

Sec. 8.5. (a) This section applies only to tax revenue collected from an inland casino located in Vigo County.(b) The treasurer of state shall pay the following amounts from taxes collected during the preceding calendar quarter from the inland casino located in Vigo County:(1) Forty percent (40%) to the city of Terre Haute.(2) Thirty percent (30%) to Vigo County.(3) Fifteen percent (15%) to the Vigo County school corporation.(4) Fifteen percent (15%) to West Central 2025.(c) This subsection applies to a city or county receiving money under subsection (b). Money paid to a city or county under subsection (b):(1) must be paid to the fiscal officer of the unit and may be deposited in the unit's general fund or a riverboat fund established by the city or county under IC 36-1-8-9, or both;(2) may not be used to reduce the unit's maximum levy under IC 6-1.1-18.5 but may be used at the discretion of the unit to reduce the property tax levy of the unit for a particular year;(3) may be used for any legal or corporate purpose of the unit, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4; and(4) is considered miscellaneous revenue.(d) Money paid to a school corporation under subsection (b)(3):(1) may be used for any legal or corporate purpose of the school corporation, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4; and(2) is considered miscellaneous revenue.(e) Money paid to West Central 2025 under subsection (b)(4) must be used for the development and implementation of a regional economic development strategy that:(1) assists the residents of Vigo County and the other participating counties in West Central 2025 in improving the quality of life in the region; and(2) promotes successful and sustainable communities.(f) The fiscal officer of West Central 2025 shall annually submit a report to the Indiana economic development corporation concerning the organization's use of the money received under subsection (b)(4) and the development and implementation of the regional economic development strategy required by subsection (e).As added by P.L.293-2019, SEC.26.
IN Code § 4-33-12.5-1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities|4-33-12.5-1. "Construction"

Sec. 1. As used in this chapter, "construction" has the meaning set forth in IC 8-14-1-1(4).As added by P.L.214-2005, SEC.5.
IN Code § 4-33-12.5-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities|4-33-12.5-2. "Eligible Municipalities"

Sec. 2. As used in this chapter, "eligible municipalities" means the following cities and towns located in Lake County:(1) Cedar Lake.(2) Crown Point.(3) Dyer.(4) Griffith.(5) Highland.(6) Hobart.(7) Lake Station.(8) Lowell.(9) Merrillville.(10) Munster.(11) New Chicago.(12) St. John.(13) Schererville.(14) Schneider.(15) Winfield.(16) Whiting.As added by P.L.214-2005, SEC.5.
IN Code § 4-33-12.5-3 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities|4-33-12.5-3. "Highways"

Sec. 3. As used in this chapter, "highways" has the meaning set forth in IC 8-14-1-1(3).As added by P.L.214-2005, SEC.5.
IN Code § 4-33-12.5-4 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities|4-33-12.5-4. "Maintenance"

Sec. 4. As used in this chapter, "maintenance" has the meaning set forth in IC 8-14-1-1(6).As added by P.L.214-2005, SEC.5.
IN Code § 4-33-12.5-5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities|4-33-12.5-5. "Reconstruction"

Sec. 5. As used in this chapter, "reconstruction" has the meaning set forth in IC 8-14-1-1(5).As added by P.L.214-2005, SEC.5.
IN Code § 4-33-12.5-6 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities|4-33-12.5-6. Revenue Allocation and Distribution

Sec. 6. (a) Lake County shall distribute twenty-five percent (25%) of the:(1) admissions tax revenue received by the county under IC 4-33-12-8; and(2) supplemental distributions received under IC 4-33-13-5;to the eligible municipalities.(b) The amount that shall be distributed by the county to each eligible municipality under subsection (a) is based on the eligible municipality's proportionate share of the total population of all eligible municipalities. The most current certified census information available shall be used to determine an eligible municipality's proportionate share under this subsection. The determination of proportionate shares under this subsection shall be modified under the following conditions:(1) The certification from any decennial census completed by the United States Bureau of the Census.(2) Submission by one (1) or more eligible municipalities of a certified special census commissioned by an eligible municipality and performed by the United States Bureau of the Census.(c) If proportionate shares are modified under subsection (b), distribution to eligible municipalities shall change with the:(1) payments beginning April 1 of the year following the certification of a special census under subsection (b)(2); and(2) the next quarterly payment following the certification of a decennial census under subsection (b)(1).As added by P.L.214-2005, SEC.5. Amended by P.L.205-2013, SEC.68; P.L.192-2015, SEC.2; P.L.255-2015, SEC.16; P.L.204-2016, SEC.4.
IN Code § 4-33-12.5-7 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities|4-33-12.5-7. Revenue Distribution Dates

Sec. 7. The county shall make payments under this chapter directly to each eligible municipality. The county shall make payments to the eligible municipalities not more than thirty (30) days after the county receives the quarterly distribution of admission tax revenue under IC 4-33-12-8 or the supplemental distributions received under IC 4-33-13-5 from the state.As added by P.L.214-2005, SEC.5. Amended by P.L.205-2013, SEC.69; P.L.204-2016, SEC.5.
IN Code § 4-33-12.5-8 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities|4-33-12.5-8. Distributions Received; Use of Money

Sec. 8. An eligible municipality may use money received from the county under this chapter only for the following infrastructure improvements:(1) Construction, reconstruction, repair, maintenance, oiling, and sprinkling of highways and curbs.(2) Separation of the grades of crossing of highways and railroads.(3) Engineering, land acquisition, construction, resurfacing, maintenance, restoration, and rehabilitation of both local and arterial road and street systems.(4) Payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects.(5) Local costs required to undertake a recreational or reservoir road project under IC 8-23-5.(6) Construction, equipment, remodeling, extension, repair, and betterment of structures, including the following:(A) Sanitary sewers and sanitary sewer tap-ins.(B) Sidewalks.(C) Curbs.(D) Streets.(E) Alleys.(F) Pedestrian-ways or malls set aside entirely, partly, or during restricted hours, for pedestrian traffic rather than vehicular traffic.(G) Other paved public places.(H) Parking facilities.(I) Lighting.(J) Electric signals.(K) Landscaping, including trees, shrubbery, flowers, grass, fountains, benches, statues, floodlighting, gas lighting, and structures of a decorative, an educational, or a historical nature.(7) Sewage works, including the following:(A) Sewage treatment plants.(B) Intercepting sewers.(C) Main sewers.(D) Submain sewers.(E) Local sewers.(F) Lateral sewers.(G) Outfall sewers.(H) Storm sewers.(I) Force mains.(J) Pumping stations.(K) Ejector stations.(L) Any other structures necessary or useful for the collection, treatment, purification, and sanitary disposal of the liquid waste, solid waste, sewage, storm drainage, and other drainage of a municipality.As added by P.L.214-2005, SEC.5.
IN Code § 4-33-13-0.1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|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.
IN Code § 4-33-13-0.5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|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.
IN Code § 4-33-13-0.7 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|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.
IN Code § 4-33-13-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|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.
IN Code § 4-33-13-3 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|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.
IN Code § 4-33-13-4 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|4-33-13-4. Appropriations

Sec. 4. Sufficient funds are annually appropriated to the commission from the state gaming fund to administer this article.As added by P.L.277-1993(ss), SEC.124. Amended by P.L.20-1995, SEC.18; P.L.273-1999, SEC.43.
IN Code § 4-33-13-5.1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|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.
IN Code § 4-33-13-6 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|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.
IN Code § 4-33-13-7 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 13. Wagering Taxes|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.
IN Code § 4-33-14-1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 14. Minority and Women's Business Participation|4-33-14-1. Legislative Declaration

Sec. 1. The general assembly declares that the opportunity for full minority and women's business enterprise participation in the riverboat industry is essential if social and economic parity is to be obtained by minority and women business persons and if the economies of the riverboat cities are to be stimulated as contemplated by this article.As added by P.L.277-1993(ss), SEC.124.
IN Code § 4-33-14-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 14. Minority and Women's Business Participation|4-33-14-2. "Minority" Defined

Sec. 2. As used in this chapter, "minority" means a member of a minority group as defined in IC 4-13-16.5-1.As added by P.L.277-1993(ss), SEC.124. Amended by P.L.195-2001, SEC.9.
IN Code § 4-33-14-3 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 14. Minority and Women's Business Participation|4-33-14-3. "Minority Business Enterprise" Defined

Sec. 3. As used in this chapter, "minority business enterprise" has the meaning set forth in IC 4-13-16.5-1.As added by P.L.277-1993(ss), SEC.124. Amended by P.L.195-2001, SEC.10.
IN Code § 4-33-14-4 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 33. Riverboat Gambling|Chapter 14. Minority and Women's Business Participation|4-33-14-4. "Women's Business Enterprise" Defined

Sec. 4. As used in this chapter, "women's business enterprise" has the meaning set forth in IC 4-13-16.5-1.As added by P.L.277-1993(ss), SEC.124. Amended by P.L.195-2001, SEC.11; P.L.15-2020, SEC.10.