HomeMy WebLinkAbout2003-OR-31ORDINANCE NO. 2003-OR-31
AN ORDINANCE ESTABLISHING A RIVERBOAT
REVENUE SHARING NON-REVERTING FUND
WHEREAS, the Common Council of the City of Jeffersonville finds it
in the best interest of the citizens of Jeffersonville to
establish a fund for the purpose of depositing those monies
received by the City of Jeffersonville from the Sate of Indiana
from the Riverboat gaming tax-sharing proceeds.
NOW, THEREFORE, BE IT ORDAINED by the Common Council of the City
of Jeffersonville, Indiana that it hereby establishes a non-
reverting fund for the purpose of receiving money from the
riverboat tax proceeds. This fund shall be entitled the Common
Council Non-Reverting Riverboat Fund and monies shall be expended
from this fund only upon filing the proper claim in issuance of
a warrant for payment by the Clerk Treasurer after approval by the
Common Council of the City of Jeffersonville. This fund shall be a
non-reverting fund and all monies received as revenues from State
Riverboat tax sharing shall not be required to be received into
the general fund of the City. This fund shall be used for
expenditures as allowed by Indiana Code 4-33-13 et al.
BE IT FURTHER ORDAINED that the Common Council Non-Reverting Fund
shall remain in existence until an Ordinance terminates it and
upon such termination the fund balance remaining in the Common
Council Non-Reverting Riverboat Fund shall revert to the General
Fund.
This Ordinance shall be in full force and effect upon its timely
passage, promulgation and approval by the Mayor.
Passed and adopted by the Common Council of the City of
Jeffersonvitle, Clark County, State of Indiana, this %%
i nt
day of
ATTEST:
P&~g)~ilder
Clerk-Treasurer
Presented by me as Clerk-Treasurer to the Mayor this __
~c~- , 2003.
Pe~g~ilder
day of
Clerk-Treasurer
This Ordinance
~C , 2003.
approved and signed by me this
Mayor
day of
ATTEST:
p~g~ilder
Clerk-Treasurer
LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington, Suite 301
Indianapolis, IN 46204
(317) 233-0696
http://www. In.gov/legislative
FISCAL IMPACT STATEMENT
LS 6050
BILL NUMBER: HB 1519
SUBJECT: Wagering Tax Revenue Sharing Limitations.
FIRST AUTHOR: Rep. Welch
FIRST SPONSOR: Sen. Skillman
FUNDS AFFECTED: GENERAL
DEDICATED
FEDERAL
NOTE PREPARED: Mar 4, 2003
BILL AMENDED: Feb 27, 2003
BILL STATUS: As Passed - House
IMPACT: Local
Summary of Legislation: (Amended) The bill eliminmes use restrictions on the revenue sharing part of
Wage~ing Taxes distributed to local governments. The bill provides that t 0% of the revenue sharing be spent
for tourism. The bill corrects a reference to thc County Auditor. It also provides a formula for revenue
sh~ ;,,g for Marion County.(The introduced version of this bill was prepared by the county government study
commission,)
Effective Date: Upon passage.
Explanation of State Expenditures:
Explanation of State Revenues:
Explanation of Local Expenditures: (Revised) Use Restrictions: The bill eliminates current law provisions
that restrict the activities and projects on which local units can spend the revenue sharing money from the
Riverboat Wagering Tax. The bill also requires a local unit to use 10% of the revenue sharing money to
promote tourism. These two provisions do not affect the revenues that local units w/ll receive under revenue
sharing.
Under the bill, revenue sharing money eould be used: (1) to reduce the property tax le~y of the city, town,
or county for a particular year; (2) for deposit in a special fund or allocation fund tu provide funding for
additional property tax replacement credits in TIFs or for debt repaymeut; (3) to fund sewer and water
projects, including storm water management projects; (4) for police and rue pensions without limiting the
percentage of such money that can be used for this purpose; or (5) to carry out any govenunental purpose
HB 1519+ 1
for which the money is appropriated by the fiscal body of the city, town, or county. In addition, the bill
requires that 10% of the revenue sharing money received by a city, to~a% or county be used to promote
tourism in the jurisdiction. The bill stipulates that expenditures under (5) above do 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. In addition, a non-code section of the bill stipulates that revenue sharing money received by a local
unit before, on, or after the effective date of the bill may be used after the effective date for any of the above-
described purposes.
Background: Current law requires $33 M from thc Riverboat Wagering Tax to be earmarked each fiscal year
for the local revenue sharing program. This $33 M annual total must be distributed on a per capita basis to
counties not containing rive rboat casinos. The total amount distributed to a county is then distributed to cities
and towns in that county on a per capita basis. The remainder (based on population outside the cities and
towns in the county) is distributed to the county. Under current law, the revenue sharing money received by
local units is restricted to the following uses: (1) to reduce the property tax levy of the city, tow~, or couuty
for a particular year; (2) for deposit in a special fund or allocation fund to provide funding for additional
property tax replacement credits in TIFs; (3) to fund sewer and water projects, including storm water
management projects; and (4) for police and fac pensions (up to an amount equal to 20% of the total revenue
sharing money received by the local uni0.
Explanation of Local Revenues: (Revised)Revenue Sharing to lnch'anapolis andMarion County: The bill
would reduce the revenue sharing distribution to the City of Indianapolis by approximatel~v $2.47 M annually,
and would increase the dislribution to Marion County by this amount. Under the current distribution formula
for the local revenue sharing program~ Marion County does no__~t receive a distribution, as there is no
population residing in Marion County outside a city or town. The annual revenue sharing distribution (based
on Census 2000) to Indianapolis is expected to total about $4.94 M annually. The bill would distribute half
of this mnount to Marion County.
State A~encies Affected:
Local A.g~_~ie s Affected: Indianapolis, Marion County, ~ounties without riverboat casinos, end cities and
towns located in those counties.
Information Sources:
Fiscal Analyst: Jim Landers, 317-232-9869
HB 1519+ 2
Indiana Code 4-33-13 Page 4 of 8
county described in clause (B).
0) Subject to subsection (c), the remainder of the tax revenue remitted by each licensed owner
shall be paid to the propexty tax replacement fund.
(b) For each city and county receiving money under subsection (a)(2XA) or (aX2)(C), the treasurer of
state shall determine the total amount of money paid by the treasurer of state 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
treasurer of state 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 beginning after June 30,
2002, the treasurer 0f state shall pay that part of the
riverboat wagering taxes that:
(1) exceeds a particular city or county's base year revenue; and
(2) would otherwise be due to the city or county under this section;
to the property tax replacement fund instead of to the city or county.
(c) Each state fiscal year the treasurer of state shall transfer from the tax revenue remitted to the
property tax replacement fund under subsection (a)0) to the build Indiana fund an amount that when
added to the following may not exceed two hundred fifty million dollars ($250,000,000): (1) Surplus lottery revenues under IC 4-30-17-3.
(2) Surplus revenue from the charity gaming enforcement fund under IC 4-32-1045.
O) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
The treasurer of state shall make transfers on a monthly basis as needed to meet the obligations of the
build Indiana fund. If in any state fiscal year insufficient money is transferred to the property tax
replacement fund under subsection (a)(3) to comply with this subsection, the treasurer of state shall
reduce the amount transferred to the build Indiana fund to the amount available in the property tax
replacement fund from the transfers under subsection (a)(3) for the state fiscal year.
(d) Before August 15 of 2003 and each year thereafter, the treasurer of state 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.
O) 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, lC 36-7-14, IC 36-7-
14.5, IC 36-7-15.1, and IC 36-7-30 to provide funding for additional credits for property tax replacement
in proper~g tax increment allocation areas or 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
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Indiana Code 4-33-13 Page 3 of 8
(c) The licensed owner or operating agent shall remit the tax imposed by this chapter to the
department before the dose of the business day following the day the wagers are made.
(d) The department may require payment under this section to be made by electronic funds transfer
(as defined in IC 4-8.1-2-7(f)).
(e) 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
mounts remitted to the department.
(f) The department may allow taxes remitted under this section to be reported on the same form used
for taxes paid under IC 4-33-12.
,4; added by P.L. 192-2002(ss), SEC.25. Amended by P.L. 92-2003, SEC. 54.
IC 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 atthe end of the state fiscal year.
As added by P.L. 277-1993(ss), SEC. 124. Amended by P.L. 273-1999, SEC. 41.
IC 4-33-13-3
Deposits into state gaming fund
Sec. 3. The depat hnent shall deposit tax revenue collected under this chapter in the state gaming
fund.
ds added by P.L. 277-1993(ss), SEC. 124. Amended by P.L. 273-1999,
SEC. 42.
IC 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.
IC 4-33-13-5 Version a
Disposition of tax revenue
Note: This version of section effective until 7-1-2003. See also following version of this section,
effective 7-1-2003.
Sec. 5. (a) After funds are approptiated under section 4 of this chapter, each month the treasurer of
state shall distribute the tax revenue deposited in the state gaming fund under this chapter to the
following:
(1) 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).
(2) Subject to subsection (b), twenty-five percent (25%) of the remaining tax revenue remitted by
each licensed owner shall be paid:
(A) to the city 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 lC 4-33-12-6Co)(1)(A); or
(ii) a city located in a county having a population of more than four hundred thousand
(400,000) but less than seven hundred thousand (700,000);
(B) in equal shares to the counties described in lC 4-33-1-1(3), in the case of a riverboat whose
home dock is on Patoka Lake; or
(C) to the county that is designated as the home dock of the riverboat from which the tax revenue
was collected, in the case ora riverboat whose home dock is not in a city described in danse (A) or a
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Indiana Code 4-33-13 Page 2 of 8
($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).
(c) The licensed owner shall remit the tax imposed by this chapter to the depat htient before the close
of the business day following the day the wagers are made.
(d) The department may require payment under this section to be made by electronic funds transfer
(as defined in IC 4-8.1-2-7(0).
(e) If the department requires taxes to be remitted under this chapter through electronic funds transfer,
the depaxtment may allow the licensed owner to file a monthly report to reconcile the amounts remitted
to the department.
(f) The department may allow taxes remitted under this section to be reported on the same form used
for taxes paid under IC 4-33-12.
(g) If a riverboat implements flexible scheduling during any part of a period beginning July 1 of each
year and ending June 30 of the following year, the tax rate imposed on the adjusted gross receipts
received while the riverboat implements flexible scheduling shall be computed as if the riverboat had
engaged in flexible scheduling during the entire period beginning July 1 of each year and ending June 30
of the following year.
(la) If a riverboat:
(1) implements flexible scheduling during any part ora period beginning July 1 of each year and
ending lune 30 of the following year; and
(2) before the end of that period ceases to operate the riverboat with flexible scheduling;
the riverboat shall continue to pay a wagering tax atthe tax rates imposed under subsection (b) until the
end of that period as if the riverboat had not ceased to conduct flexible scheduling.
As added by P. L. I92-2002(ss), SEC.25. Amended by P. L. 224-2003, SEC. 46.
1C 4-33~13-1.5 Version b
Graduated wagering tax applied to riverboats implementing flexible scheduling
Note: This' version of section amended by P.£.92-2003, SEC. 54. See also preceding version of this
section amended by P.L. 224-2003, SEC. 46.
Sec. 1.5. (a) This section applies only to a riverboat that has implemented flexible scheduling under
IC 4-33-6-21 or IC 4-33-6.5.
(b) A graduated tax is imposed on the adjusted gross receipts received from gambling games
authorized under this article as follows:
(1) Fifteen percent (15%) 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 (20O/O) 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.
O) 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).
The tax rates imposed under this section apply to adjusted gross receipts received beginning the date
flexible scheduling is implemented under IC 4-33-6-21.
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Indiana Code 4-33-13 Page 1 of 8
Help
Information Maintained by the Office of Code Revision Indiana Legislative Services Agency
08/18/2003 04:25:25 PM EST
IC 4-33-13
Chapter 13. Wagering Taxes
IC 4-33-13-1
Adjusted gross receipts tax; rate; payment; inapplicability to flexible scheduling
Sec. 1. (a) This section does not apply to a riverboat that has implemented flexible scheduling under
lC 4-33-6-21.
(b) Subject to section 1 ~5(h) of this chapter, a tax is imposed on the adjusted gross receipts received
from gambling games authorized under this article at the rate of twenty-two and five-tenths percent
(22.5%) of the amount of the adjusted gross receipts.
(c) The licensed owner shall remit the tax imposed by this chapter to the department before the close
of the business day following the day the wagers are made.
(d) The department may require payment under this section to be made by etectrorfic funds transfer
(as defined in IC 4-8.1-2-7(e)).
(e) If the depaxtment requires taxes to be remitted under this chapter through electronic funds transfer,
the department may allow the licensed owner to file a monthly report to reconcile the amounts remitted
to the department.
(f) The department may allow taxes remitted under this section to be reported on the same form used
for taxes paid under IC 4-33-12.
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,
IC 4-:;3-13-1.5 Version a
Graduated adjusted gross receipts tax; applicability to flexible scheduling
Note: This version of section amended by P.L. 224-2003, SEC. 46. See also following version of this
section amended by ?.£.92-2003, SEC.54.
Sec. 1.5~ (a) This section applies only to a riverboat that has implemented flexible scheduling under
IC 4-33-6-21.
(b) A graduated tax is imposed on the adjusted gross receipts received from gambling games
authorized under this article as follows:
(1) Fifteen percent (15%) 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
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Indiana Code 4-33-13 Page 5 of 8
under IC 6-t.1-18.5.
(f) Before September 15 of 2003 and each year thereafter, the treasurer of state shall determine the
total mount of money distributed to an entity under IC 4-33-12-6 during the preceding state fiscal year.
If the treasurer of state determines that the total mount of money distributed to an entity under IC 4-33-
12-6 during the preceding state fiscal year was less than the entity's base year revenue (as determined
under IC 4-33-12-6), the treasurer of state shall make a supplemental distribution to the entity from taxes
collected under this chapter and deposited into the property tax replacement fund. The amount of the
supplemental distribution is equal to the difference between the entity's base year revenue (as
determined under IC 4-33-12-6) and the total amount of money distributed to the entity during the
preceding state fiscal year under IC 4-33-12-6.
(g) This section applies only to a county containing a consolidated city. The county auditor shall
distribute the money received by the county under subsection (d) as follows:
(1) To each city, other than a 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.
0) 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.
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.I~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.
IC 4-33-13-5 Version b
Disposition of tax revenue
Note: This' version of section effective 7-1-2003. See also preceding version of this section, effective
until 7-1-2003.
Sec. 5. (a) This subsection does not apply to tax revenue remitted by an operating agent operating a
riverboat in a historic hotel district. After funds are appropriated under section 4 of this chapter, each
month the treasurer of state shall distribute the tax revenue deposited in the state gaming fund under this
chapter to the following:
(1) 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 (e).
(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 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 lC 4-33-12-6(b)(1)(A); or
(ii) a city located in a county having a population of more than four hundred thousand
(400,000) but less than seven hundred thousand (700,000); 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 whose home dock is not in a city described in clause (A).
(3) Subject to subsection (d), the remainder of the tax revenue remitted by each licensed owner
shall be paid to the property tax replacement fund. In each state fiscal year beginning after June 30,
2003, the treasurer of state shall make the transfer required by this subdivision not later than the last
business day of the month in which the tax revenue is remitted to the state for deposit in the state
gaming fund. However, if tax revenue is received by the state on the last business day in a month, the
treasurer of state may transfer the tax revenue to the property tax replacement fund in the immediately
following month.
(b) This subsection applies only to tax revenue remitted by an operating agent operating a riverboat in
a historic hotel district. After funds are appropriated under section 4 of this chapter, each month the
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Indiana Code 4-33-13 Page 6 of 8
treasurer of state shall distribute the tax revenue deposited in the state gaming fund under this chapter as
follows:
(1) Thirty-seven and one half percent (37.5%) shall be paid to the property tax replacement fund
established under IC 6-1.1-21.
(2) Thirty-seven and one-half percent (37.5%) shall be paid to the West Baden Springs historic
hotel preservation and maintenance fund established by IC 36-7-11.5-1 l(b). However, at any time the
balance in that fund exceeds twenty million dollars ($20,000,000), the amount described in this
subdivision shall be paid to the property tax replacement fund established under IC 6-1.1-21.
(3) Five percent (5%) shall be paid to the historic hotel preservation commission established under
IC 36-7-11.5.
(4) Ten percent (10°,4) shall be paid in equal amounts to each town that:
(A) is located in the county in which the riverboat docks; and
(B) contains a historic hotel.
The town council shall appropriate a part of the money received by the town under this subdivision
to the budget of the town's tourism commission.
(5) Ten percent (10%) shall be paid to the county treasurer of the county in which the riverboat is
docked. The county
treasurer shall distribute the money received under this subdivision as follows:
(A) Twenty percent (20%) shall be quarterly distributed to the county treasurer of a county
having a population of more than thirty-nine thousand six hundred (39,600) but less than forty thousand
(40,000) 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 (I) 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.
(B) Twenty percent (20%) shall be quarterly distributed to the county treasurer of a county
having a population of more than ten thousand seven hundred (10,700) but less than twelve thousand
(12,000) for appropriation by the county fiscal body after receiving a recommendation from the county
executive. The county riscal body for the receiving county shall provide for the distribution of the
money received under this dame 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.
(C) Sixty percent (60%) shall be retained by the county where the riverboat is docked for
appropriation by the county fiscal body after receiving a recommendation from the county executive.
The county fiscal body shall provide for the distribution of part or ail of the money received under this
clause to the following under a formula established by the county fiscal body:
(i) A town having a population of more than two thousand two hundred (2,200) but less than
three thousand five hundred (3,500) located in a county having a population of more than nineteen
thousand three hundred (19,300) but less than twenty thousand (20,000).
(ii) A town having a population of more than three thousand five hundred (3,500) located in a
county having a population of more than nineteen thousand three hundred (19,300) but less than twenty
thousand (20,000).
(c) For each city and county receiving money under subsection (a)(2)(A) or (a)(2)(C), the treasurer of
state shall determine the total amount of money paid by the treasurer of state 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
treasurer of state 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 beginning after June 30,
2002, the treasurer of state shall pay that part of the
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Indiana Code 4-33-13 Page 7 of 8
riverboat wagering taxes that:
(1) exceeds a particular city or county's base year revenue; and
(2) would otherwise be due to the city or county under this section;
to the property tax replacement fund instead of to the city or county.
(d) Each state fiscal year the treasurer of state shall transfer from the tax revenue remitted to the
property tax replacement fund under subsection (a)(3) to the build Indiana fund an amount that when
added to the following may not exceed two hundred fifty million dollars ($250,000,000): (1) Surplus lottery revenues under IC 4-30-17-3.
(2) Surplus revenue from the charity gaming enforcement fund under lC 4-32-10-6.
(3) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
The treasurer of state shall make transfers on a monthly basis as needed to meet the obligations of the
build Indiana fund. If in any state fiscal year insufficient money is transferred to the property tax
replacement fund under subsection (a)(3) to comply with this subsection, the treasurer of state shall
reduce the amount transferred to the build Indiana fund to the amount available in the property tax
replacement fund from the transfers under subsection (a)(3) for the state fiscal year.
(e) Before August 15 of 2003 and each year thereafter, the treasurer of state 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 (h), 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.
(f) Money received by a city, town, or county under subsection (e) or (h) 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 6-1A-18.5);
(2) For deposit in a special fund or allocation fund created under IC 8-22-3.5, lC 36-7-14, IC 36-%
14.5, lC 36-7-15.1, and IC 36-7-30 to provide funding for additional credits for property tax replacement
in property tax increment allocation areas or debt repayment.
(3) To fund sewer and water projects, including storm wmer 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.
(g) This subsection does not apply to an entity receiving money under IC 4-33-12-6(c). Before
September 15 of 2003 and each year thereafter, the treasurer of state shall determine the total amount of
money distributed to an entity under IC 4-33-12-6 during the preceding state fiscal year. If the treasurer
of state determines that the total amount of money distributed to an entity under IC 4-33-12-6 during the
preceding state fiscal year was less than lhe entity's base year revenue (as determined under IC 4-33-12-
6), the treasurer of state shall make a supplemental distribution to the entity from taxes collected under
this chapter and deposited into the property tax replacement fund. The amount of the supplemental
distribution is equal to the difference between the entity's base year revenue (as determined under IC 4-
33-1245) and the total amount of money distributed to the entity during the preceding state fiscal year
under IC 4-33-12-6.
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Indiana Code 4-33-13 Page 8 of 8
(h) This section applies only to a county containing a consolidated city. The county auditor shall
distribute the money received by the county under subsection (d) as follows:
(1) To each city, other than a consolidated city, located in the county according to the ratio that the
dty'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.
0) 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.
As added by P.L 277-1993(ss), SEC. 124. Amended by P. L2-1995, 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(ss9, SEC.26;
P.L 185-2003, SEC. 1; P.L. 92-2003, SEC. 55; P.L. 224-2003, SEC. 47.
IC 4-33-13-6
Tax revenue paid to local governments
Sec. 6. (a) Money paid to a unit of locai govemment 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 traits of local government in Indiana orin other states to share
the city's or county's pant of the tax revenue received under this chapter.
~s added by P.L 277-1993(ss), SEC. 124. Amended by P.L. 90~1997, SEC. 3.
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