68 Ind. Admin. Code 15-6-1

Current through January 8, 2025

Section 68 IAC 15-6-1 - General provisions

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(4) "Tax-free pass" means a pass that is issued to persons listed in IC 4-33-12-3[IC 4-33-12-3 was repealed by P.L. 268-2017, SECTION 27, effective July 1, 2017.]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.

68 IAC 15-6-1

Indiana Gaming Commission; 68 IAC 15-6-1; filed Jul 3, 1996, 5:00 p.m.: 19 IR 3044; errata filed Oct 23, 1996, 12:00 p.m.: 20 IR 760; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA

Readopted filed 9/19/2018, 4:09 p.m.: 20181017-IR-068180283RFA

Readopted filed 11/22/2023, 8:28 a.m.: 20231220-IR-068230610RFA