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

2. (2) "Patron" means an individual who:

   1. (A) boards the riverboat to participate in a gambling excursion; and
   2. (B) is not entitled to receive a tax-free pass.
3. (3) "RG-1" means the Daily Adjusted Gross Receipts and Tax Remittance Form.
4. (4) "Tax-free pass" means a pass that is issued to persons listed in IC 4-33-12-3 [IC 4-33-12-3 was repealed by P.L.268-2017, SECTION 27, effective July 1, 2017.]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. (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.

(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 Sep 19, 2018, 4:09 p.m.: 20181017-IR- 068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)