Section 4-33-12-4 - Reporting requirements; payment of taxes(a) A licensed owner must report:(1) the daily amount of admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (b); and(2) gaming activity information to the commission daily on forms prescribed by the commission. This subsection expires June 30, 2018.
(b) A licensed owner shall pay the admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due. This subsection expires June 30, 2018.(c) This subsection is effective July 1, 2018. A licensed owner must report: (1) the daily amount of supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (d); and(2) gaming activity information to the commission daily on forms prescribed by the commission.(d) This subsection is effective July 1, 2018. A licensed owner shall pay the supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due.(e) The payment of the tax under this section must be reported and remitted electronically through the department's online tax filing program.Amended by P.L. 137-2022,SEC. 5, eff. 7/1/2022.Amended by P.L. 212-2018SP1,SEC. 6, eff. 5/14/2018.Amended by P.L. 268-2017,SEC. 28, eff. 5/2/2017.As added by P.L. 277-1993 (ss), SEC.124. Amended by P.L. 92-2003, SEC.51.