{"data":{"id":"us-in/ic-4-35-8.5-1","jurisdiction":"us-in","citation":"IC 4-35-8.5-1","heading":"County gambling game wagering fee imposed","body":"Sec. 1. (a) Before the fifteenth day of each month, a licensee that offers gambling game wagering under this article shall pay to the commission a county gambling game wagering fee equal to three percent (3%) of the adjusted gross receipts received from gambling game wagering during the previous month at the licensee's racetrack. However, a licensee is not required to pay more than eight million dollars ($8,000,000) of county gambling game wagering fees under this section in any state fiscal year.\n(b) The commission shall deposit the county gambling game wagering fee received by the commission into a separate account within the state general fund.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 35. GAMBLING GAMES AT RACETRACKS","Chapter 8.5. County Slot Machine Wagering Fee"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-35-8.5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"024c598ac94104da12cb07c57214ac0f9f8c6e92012f75ee5cd01db429b22566","source_id":"us-in","stale":false,"prev":"us-in/ic-4-35-8.5-0.5","next":"us-in/ic-4-35-8.5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}