Indiana Code § 4-33-18-8

Annual fees
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Sec. 8. The division shall impose an annual fee of twenty-five thousand dollars ($25,000) upon the following: (1) Each licensed owner or operating agent operating a riverboat in Indiana. (2) Each permit holder (as defined in IC 4-31-2.1-27 ) operating a live pari-mutuel horse racing facility in Indiana.

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