Indiana Administrative Code
Title 68 - INDIANA GAMING COMMISSION
Article 15 - ACCOUNTING RECORDS AND PROCEDURES
Rule 6 - Admission Tax
Section 6-1 - General provisions

Universal Citation: 68 IN Admin Code 6-1

Current through September 18, 2024

Authority: IC 4-33-4

Affected: IC 4-33

Sec. 1.

(a) This rule applies to riverboat licensees.

(b) The admission procedures used by a riverboat licensee must be in compliance with this rule, and admission taxes must be reported in accordance with this rule.

(c) The following definitions apply throughout this rule:

(1) "Passenger" includes patrons and persons entitled to receive a tax-free pass.

(2) "Patron" means an individual who:
(A) boards the riverboat to participate in a gambling excursion; and

(B) is not entitled to receive a tax-free pass.

(3) "RG-1" means the Daily Adjusted Gross Receipts and Tax Remittance Form.

(4) "Tax-free pass" means a pass that is issued to persons listed in IC 4-33-12-3 [IC 4-33-12-3 was repealed by P.L. 268-2017, SECTION 27, effective July 1, 2017.] that allows the individual to board the riverboat without paying an admission charge. The riverboat licensee does not have to remit the admission tax for persons who receive a tax-free pass. Persons on board the riverboat with a tax-free pass shall not participate in a gambling game.

(5) "Vendor" means a person who is on the riverboat to supply the riverboat licensee with a good or service necessary for the conduct of the riverboat gambling operation.

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