Indiana Code § 4-35-8.5-1

County gambling game wagering fee imposed
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Sec. 1. (a) Before the fifteenth day of each month, a licensee that offers gambling game wagering under this article shall pay to the commission a county gambling game wagering fee equal to three percent (3%) of the adjusted gross receipts received from gambling game wagering during the previous month at the licensee's racetrack. However, a licensee is not required to pay more than eight million dollars ($8,000,000) of county gambling game wagering fees under this section in any state fiscal year.       (b) The commission shall deposit the county gambling game wagering fee received by the commission into a separate account within the state general fund.

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