68 IAC 15-6-1 General provisions

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 (4) "Tax-free pass" means a pass that is issued to persons listed in IC 4-33-12-3 [IC 4-33-12-3 was repealed by P.L.268-2017, SECTION 27, effective July 1, 2017.]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