Indiana Code

Ind. Code § 4-33-12-6 (2026)

Disposition of tax revenue in counties other than Lake County

✓ current as of May 2026

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Sec. 6. (a) The department shall place in the state general fund the tax revenue collected under this chapter.

(b) Except as provided by sections 8 and 8.5 of this chapter, the treasurer of state shall quarterly pay the following amounts:

(1) Except as provided in section 9(k) of this chapter, thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to:

(A) the city in which the riverboat is located, if the city:

(i) is located in a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000); or

(ii) is contiguous to the Ohio River and is the largest city in the county; and

(B) the county in which the riverboat is located, if the riverboat is not located in a city described in clause (A).

(2) Except as provided in section 9(k) of this chapter, thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to the county in which the riverboat is located. In the case of a county described in subdivision (1)(B), this thirty-three and one-third percent (33 1/3%) of the admissions tax and supplemental wagering tax is in addition to the thirty-three and one-third percent (33 1/3%) received under subdivision (1)(B).

(3) Except as provided in section 9(k) of this chapter, three and thirty-three hundredths percent (3.33%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to the county convention and visitors bureau or promotion fund for the county in which the riverboat is located.

(4) Except as provided in section 9(k) of this chapter, five percent (5%) of the admissions tax and supplemental wagering tax collected by the licensed owner during a quarter shall be paid to the state fair commission, for use in any activity that the commission is authorized to carry out under IC 15-13-3.

(5) Except as provided in section 9(k) of this chapter, three and thirty-three hundredths percent (3.33%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to the division of mental health and addiction. The division shall allocate at least twenty-five percent (25%) of the funds derived from the admissions tax to the prevention and treatment of compulsive gambling.

(6) Twenty-one and six hundred sixty-seven thousandths percent (21.667%) of the admissions tax and supplemental wagering tax collected by the licensed owner during the quarter shall be paid to the state general fund.

As added by P.L.277-1993(ss), SEC.124. Amended by P.L.2-1995, SEC.10; P.L.54-1995, SEC.2; P.L.90-1997, SEC.2; P.L.151-2001, SEC.1; P.L.215-2001, SEC.6; P.L.178-2002, SEC.2; P.L.192-2002(ss), SEC.23; P.L.1-2003, SEC.10; P.L.92-2003, SEC.53; P.L.4-2005, SEC.23; P.L.233-2007, SEC.16; P.L.234-2007, SEC.280; P.L.3-2008, SEC.13; P.L.146-2008, SEC.17; P.L.96-2010, SEC.3; P.L.119-2012, SEC.9; P.L.205-2013, SEC.67; P.L.229-2013, SEC.17; P.L.2-2014, SEC.7; P.L.192-2015, SEC.1; P.L.255-2015, SEC.15; P.L.149-2016, SEC.12; P.L.204-2016, SEC.1; P.L.268-2017, SEC.29; P.L.109-2018, SEC.1; P.L.293-2019, SEC.25; P.L.104-2022, SEC.8.

Notes of Decisions

Cited in 5 cases, 2001–2009 · leading case: Hughes v. City of Gary, 741 N.E.2d 1168 (Ind. 2001).

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Hughes v. City of Gary, 741 N.E.2d 1168 (Ind. 2001). · cites it 4× “See Ind.Code § 4-33-12-6(d)(3) (providing in part that the taxes on gaming boat admissions that are paid to a local government "may be used for any legal or corporate purpose of the unit, including the pledge of money to bonds, leases, or other obligations.”

City of East Chicago v. East Chicago Second Century, Inc., 878 N.E.2d 358 (Ind. Ct. App. 2007). · cites it 4× “[16] The legislature addresses the disposition of riverboat gambling "tax revenue" in Ind.Code §§ 4-33-12-6 and 4-33-13-6. [17] East Chicago asserts there is "no dispute" the payments are a "donation" by East Chicago and the statute is "clearly applicable to the donation.”

Indianapolis Downs, LLC v. Indiana Horse Racing Com'n, 827 N.E.2d 162 (Ind. Ct. App. 2005). · cites it 4× “As a means of subsidizing the horse racing industry, the legislature enacted Indiana Code § 4-33-12-6(b)(6), which currently provides: Sixty-five cents ($0.”

Murray v. City of Lawrenceburg, 903 N.E.2d 93 (Ind. Ct. App. 2009). · cites it 4× “, Ind.Code § 4-33-12-6 (2002 & Supp.2008) (setting admission taxes on riverboat casinos); I.”

Caesars Riverboat Casino, LLC v. Kephart, 903 N.E.2d 117 (Ind. Ct. App. 2009). · cites it 2× “2; Ind.Code § 4-33-12-6. Casino marketing, directly or through complimentary items, is regulated by the Commission in Indiana Code section 4-33-4-3 and 68 Indiana Administrative Code 1-12-1 et seq.”

— Ind. Code § 4-33-12-6(b)(6) — 1 case

Indianapolis Downs, LLC v. Indiana Horse Racing Com'n, 827 N.E.2d 162 (Ind. Ct. App. 2005). “As a means of subsidizing the horse racing industry, the legislature enacted Indiana Code § 4-33-12-6(b)(6), which currently provides: Sixty-five cents ($0.”

— Ind. Code § 4-33-12-6(d)(3) — 1 case

Hughes v. City of Gary, 741 N.E.2d 1168 (Ind. 2001). “See Ind.Code § 4-33-12-6(d)(3) (providing in part that the taxes on gaming boat admissions that are paid to a local government "may be used for any legal or corporate purpose of the unit, including the pledge of money to bonds, leases, or other obligations.”

— Ind. Code § 4-33-12-6(h) — 1 case

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