{"data":{"id":"us-in/ic-4-33-12-8.7","jurisdiction":"us-in","citation":"IC 4-33-12-8.7","heading":"Disposition of tax revenue collected from an inland casino in certain counties","body":"Sec. 8.7. (a) This section applies only to tax revenue collected from an inland casino located in Allen County, DeKalb County, or Steuben County under IC 4-33-6.8.\n(b) The treasurer of state shall pay the following amounts from taxes collected during the preceding calendar quarter from the inland casino:\n(1) Ten percent (10%) to the regional development authority established under IC 36-7.6 for northeast Indiana.\n(2) Forty-five percent (45%) to the city in which the casino conducts gaming operations.\n(3) Forty-five percent (45%) to the county in which the casino conducts gaming operations.\n(c) This subsection applies to a city or county receiving money under subsection (b). Money paid to a city or county under subsection (b):\n(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;\n(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;\n(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\n(4) is considered miscellaneous revenue.\n(d) Money paid under subsection (b)(1) must be deposited in the development authority fund established under IC 36-7.6-4-1 for the regional development authority to which the money is due.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 33. RIVERBOAT GAMBLING","Chapter 12. Admission Taxes"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-33-12-8.7","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"a82014f23fdb7097800dfe9b26e4e678af9c5734c745856fa0803e415c425cf1","source_id":"us-in","stale":false,"prev":"us-in/ic-4-33-12-8.5","next":"us-in/ic-4-33-12-9"},"notice":"GroundRules: Original legal text. Not legal advice."}