The department shall impose an annual fee of twenty-five thousand dollars ($25,000) upon the following:

1. (1) Each licensed owner or operating agent operating a riverboat in Indiana.
2. (2) Each permit holder (as defined in IC 4-31-2-14 ) operating a live pari-mutuel horse racing facility in Indiana.

As added by P.L.192-2002(ss), SEC.27. Amended by P.L.92-2003, SEC.59.