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indiana handbook of taxes, revenues, and appropriations PDF

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INDIANA HANDBOOK OF INDIANA HANDBOOK OF TAXES, REVENUES, TAXES, REVENUES, AND AND APPROPRIATIONS APPROPRIATIONS Indiana Legislative Services Agency Indiana Legislative Services Agency Office of Fiscal and Management Analysis Office of Fiscal and Management Analysis Fiscal Year 2013 Fiscal Year 2013 INDIANA HANDBOOK OF INDIANA HANDBOOK OF TAXES, REVENUES, TAXES, REVENUES, AND APPROPRIATIONS AND APPROPRIATIONS Indiana Legislative Services Agency Indiana Legislative Services Agency George T. Angelone, Executive Director George T. Angelone, Executive Director Diane Powers, Deputy Executive Director Diane Powers, Deputy Executive Director Office of Fiscal and Management Analysis Office of Fiscal and Management Analysis Jim Landers, Director Jim Landers, Director Alan Gossard, Deputy Director Alan Gossard, Deputy Director Analysts Analysts Chris Baker Chris Baker Bill Brumbach Bill Brumbach Karen Firestone Karen Firestone Mark Goodpaster Mark Goodpaster Heath Holloway Jessica Harmon Jessica Harmon Heath Holloway Randhir Jha Randhir Jha David Lusan David Lusan Chuck Mayfield Chuck Mayfield Phyllis McCormack Phyllis McCormack Kathy Norris Kathy Norris Lauren Sewell Lauren Sewell Robert Sigalow Robert Sigalow Michael Squires Michael Squires Lia Treffman Lia Treffman Stephanie Wells Stephanie Wells The purpose of this handbook is to provide brief summaries of various state and The purpose of this handbook is to provide brief summaries of various state and local taxes and revenues and the state appropriations. It is not intended to be a local taxes and revenues and the state appropriations. It is not intended to be a legal reference. For specific statutory and regulatory descriptions of the revenue legal reference. For specific statutory and regulatory descriptions of the revenue provisions, please consult the Indiana Code, the Noncode Acts of the General provisions, please consult the Indiana Code, the Noncode Acts of the General Assembly, or the Indiana Administrative Code. These sources are available on Assembly, or the Indiana Administrative Code. These sources are available on the General Assembly’s website (http://www.in.gov/legislative/). the General Assembly’s website (http://www.in.gov/legislative/). The State Auditor implemented a new state accounting system, Encompass, on The State Auditor implemented a new state accounting system, Encompass, on September 11, 2010. Although we anticipate that the transition will be mostly September 11, 2010. Although we anticipate that the transition will be mostly seamless, some recording and reporting errors and inaccuracies may occur. If seamless, some recording and reporting errors and inaccuracies may occur. If any problems are discovered after publication of the Indiana Handbook of Taxes, any problems are discovered after publication of the Indiana Handbook of Taxes, Revenues, and Appropriations, corrections will be made to the online version of Revenues, and Appropriations, corrections will be made to the online version of the handbook on the General Assembly’s website (http://www.in.gov/legislative) the handbook on the General Assembly’s website (http://www.in.gov/legislative) and will be listed below. and will be listed below. TABLE OF CONTENTS TABLE OF CONTENTS FY 2013 SUMMARY OF STATE TAXES �������������������������������������������������������������1 FY 2013 SUMMARY OF STATE TAXES �������������������������������������������������������������1 SUMMARY OF FEDERAL AID ���������������������������������������������������������������������������2 SUMMARY OF FEDERAL AID ���������������������������������������������������������������������������2 SUMMARY OF PERMITS, LICENSES, SALES, AND MISCELLANEOUS �������2 SUMMARY OF PERMITS, LICENSES, SALES, AND MISCELLANEOUS �������2 TAXES TAXES STATE TAXES �����������������������������������������������������������������������������������������������������5 STATE TAXES �����������������������������������������������������������������������������������������������������5 DEFINITION OF TAX TERMS .......................................................................5 DEFINITION OF TAX TERMS .......................................................................5 ALCOHOLIC BEVERAGE TAXES ................................................................6 ALCOHOLIC BEVERAGE TAXES ................................................................6 CIGARETTE AND TOBACCO PRODUCTS TAX ..........................................7 CIGARETTE AND TOBACCO PRODUCTS TAX ..........................................7 CONTROLLED SUBSTANCE EXCISE TAX .................................................9 CONTROLLED SUBSTANCE EXCISE TAX .................................................9 HAZARDOUS WASTE DISPOSAL TAX ........................................................9 HAZARDOUS WASTE DISPOSAL TAX ........................................................9 INHERITANCE TAX ....................................................................................10 INHERITANCE TAX ....................................................................................10 PETROLEUM SEVERANCE .......................................................................12 PETROLEUM SEVERANCE .......................................................................12 RAIL CAR PROPERTY TAX ........................................................................12 RAIL CAR PROPERTY TAX ........................................................................12 STATE PROPERTY TAX .............................................................................13 STATE PROPERTY TAX .............................................................................13 CORPORATE TAXES ���������������������������������������������������������������������������������������15 CORPORATE TAXES ���������������������������������������������������������������������������������������15 CORPORATE ADJUSTED GROSS INCOME TAX .....................................15 CORPORATE ADJUSTED GROSS INCOME TAX .....................................15 FINANCIAL INSTITUTIONS TAX ................................................................19 FINANCIAL INSTITUTIONS TAX ................................................................19 INSURANCE TAXES ...................................................................................22 INSURANCE TAXES ...................................................................................22 UTILITY RECEIPTS TAX ............................................................................23 UTILITY RECEIPTS TAX ............................................................................23 UTILITY SERVICES USE TAX ....................................................................24 UTILITY SERVICES USE TAX ....................................................................24 FUEL TAXES ����������������������������������������������������������������������������������������������������27 FUEL TAXES ����������������������������������������������������������������������������������������������������27 GASOLINE TAX ..........................................................................................29 GASOLINE TAX ..........................................................................................29 MARINE FUEL TAX .....................................................................................30 MARINE FUEL TAX .....................................................................................30 MOTOR CARRIER FUEL TAX ....................................................................31 MOTOR CARRIER FUEL TAX ....................................................................31 MOTOR CARRIER SURCHARGE TAX ......................................................32 MOTOR CARRIER SURCHARGE TAX ......................................................32 MOTOR FUEL INVENTORY TAX ................................................................33 MOTOR FUEL INVENTORY TAX ................................................................33 SPECIAL FUEL TAX ....................................................................................33 SPECIAL FUEL TAX ....................................................................................33 GAMING TAXES �����������������������������������������������������������������������������������������������37 GAMING TAXES �����������������������������������������������������������������������������������������������37 RIVERBOAT ADMISSION TAX ...................................................................38 RIVERBOAT ADMISSION TAX ...................................................................38 RIVERBOAT WAGERING TAX ...................................................................42 RIVERBOAT WAGERING TAX ...................................................................42 CHARITY GAMING EXCISE TAX ...............................................................44 CHARITY GAMING EXCISE TAX ...............................................................44 PARI-MUTUEL ADMISSION TAX ................................................................45 PARI-MUTUEL ADMISSION TAX ................................................................45 PARI-MUTUEL SATELLITE FACILITY TAX.................................................45 PARI-MUTUEL SATELLITE FACILITY TAX.................................................45 PARI-MUTUEL WAGERING TAX ................................................................45 PARI-MUTUEL WAGERING TAX ................................................................45 SLOT MACHINE WAGERING TAX .............................................................46 SLOT MACHINE WAGERING TAX .............................................................46 COUNTY SLOT MACHINE WAGERING FEE.............................................47 COUNTY SLOT MACHINE WAGERING FEE.............................................47 SUPPLEMENTAL FEE ON SLOT MACHINE WAGERING .........................47 SUPPLEMENTAL FEE ON SLOT MACHINE WAGERING .........................47 TYPE II GAMBLING GAME EXCISE TAX ...................................................48 TYPE II GAMBLING GAME EXCISE TAX ...................................................48 STATE LOTTERY ........................................................................................48 STATE LOTTERY ........................................................................................48 INDIVIDUAL ADJUSTED GROSS INCOME TAX ��������������������������������������������51 INDIVIDUAL ADJUSTED GROSS INCOME TAX ��������������������������������������������51 i i SALES AND USE TAX ��������������������������������������������������������������������������������������61 SALES AND USE TAX ��������������������������������������������������������������������������������������61 LOCAL OPTION TAXES �����������������������������������������������������������������������������������65 LOCAL OPTION TAXES �����������������������������������������������������������������������������������65 COUNTY ADJUSTED GROSS INCOME TAX (CAGIT) .............................66 COUNTY ADJUSTED GROSS INCOME TAX (CAGIT) .............................66 COUNTY ECONOMIC DEVELOPMENT INCOME TAX (CEDIT) ...............70 COUNTY ECONOMIC DEVELOPMENT INCOME TAX (CEDIT) ...............70 COUNTY OPTION INCOME TAX (COIT) ...................................................74 COUNTY OPTION INCOME TAX (COIT) ...................................................74 LOIT TO FREEZE PROPERTY TAX LEVY .................................................77 LOIT TO FREEZE PROPERTY TAX LEVY .................................................77 LOIT FOR PROPERTY TAX RELIEF ..........................................................79 LOIT FOR PROPERTY TAX RELIEF ..........................................................79 LOIT FOR PUBLIC SAFETY .......................................................................81 LOIT FOR PUBLIC SAFETY .......................................................................81 FOOD AND BEVERAGE TAX .....................................................................82 FOOD AND BEVERAGE TAX .....................................................................82 INNKEEPER’S TAX .....................................................................................84 INNKEEPER’S TAX .....................................................................................84 PROPERTY TAXES ������������������������������������������������������������������������������������������87 PROPERTY TAXES ������������������������������������������������������������������������������������������87 DEFINITION OF PROPERTY TAX TERMS ................................................87 DEFINITION OF PROPERTY TAX TERMS ................................................87 LOCAL PROPERTY TAXES ........................................................................87 LOCAL PROPERTY TAXES ........................................................................87 EXCISE AND ADMISSIONS TAXES ��������������������������������������������������������������109 EXCISE AND ADMISSIONS TAXES ��������������������������������������������������������������109 AIRCRAFT LICENSE EXCISE TAX ..........................................................109 AIRCRAFT LICENSE EXCISE TAX ..........................................................109 AUTO RENTAL EXCISE TAX ....................................................................109 AUTO RENTAL EXCISE TAX ....................................................................109 COMMERCIAL VEHICLE EXCISE TAX ....................................................110 COMMERCIAL VEHICLE EXCISE TAX ....................................................110 COUNTY MOTOR VEHICLE EXCISE SURTAX AND WHEEL TAX .........113 COUNTY MOTOR VEHICLE EXCISE SURTAX AND WHEEL TAX .........113 ENTERTAINMENT FACILITIES ADMISSIONS TAX ................................115 ENTERTAINMENT FACILITIES ADMISSIONS TAX ................................115 MARION COUNTY ADMISSIONS TAX .....................................................116 MARION COUNTY ADMISSIONS TAX .....................................................116 MARION COUNTY SUPPLEMENTAL AUTO RENTAL EXCISE TAX .......116 MARION COUNTY SUPPLEMENTAL AUTO RENTAL EXCISE TAX .......116 MOTOR VEHICLE EXCISE TAX ...............................................................117 MOTOR VEHICLE EXCISE TAX ...............................................................117 RECREATIONAL VEHICLE and TRUCK CAMPER EXCISE TAX ............121 RECREATIONAL VEHICLE and TRUCK CAMPER EXCISE TAX ............121 WATERCRAFT EXCISE TAX ....................................................................124 WATERCRAFT EXCISE TAX ....................................................................124 SOURCES OF REVENUE SOURCES OF REVENUE STATE BOARD OF ACCOUNTS ��������������������������������������������������������������������127 STATE BOARD OF ACCOUNTS ��������������������������������������������������������������������127 BOARD OF ACCOUNTS-EXAMINATION FEES.......................................127 BOARD OF ACCOUNTS-EXAMINATION FEES.......................................127 DEPARTMENT OF ADMINISTRATION ����������������������������������������������������������127 DEPARTMENT OF ADMINISTRATION ����������������������������������������������������������127 CAFETERIA OPERATION.........................................................................127 CAFETERIA OPERATION.........................................................................127 INDIANA GOVERNMENT LEASED SPACE .............................................128 INDIANA GOVERNMENT LEASED SPACE .............................................128 STATE PARKING GARAGES FEES .........................................................128 STATE PARKING GARAGES FEES .........................................................128 ALCOHOL AND TOBACCO COMMISSION ��������������������������������������������������129 ALCOHOL AND TOBACCO COMMISSION ��������������������������������������������������129 ALCOHOLIC BEVERAGE PERMITS .......................................................129 ALCOHOLIC BEVERAGE PERMITS .......................................................129 EMPLOYEES’ PERMITS ..........................................................................130 EMPLOYEES’ PERMITS ..........................................................................130 FINES AND PENALTIES ..........................................................................131 FINES AND PENALTIES ..........................................................................131 TOBACCO SALES CERTIFICATE ...........................................................131 TOBACCO SALES CERTIFICATE ...........................................................131 TYPE II GAMBLING LICENSE FEE ..........................................................132 TYPE II GAMBLING LICENSE FEE ..........................................................132 BOARD OF ANIMAL HEALTH �����������������������������������������������������������������������133 BOARD OF ANIMAL HEALTH �����������������������������������������������������������������������133 ANIMAL DISPOSAL PLANT ......................................................................133 ANIMAL DISPOSAL PLANT ......................................................................133 ATTORNEY GENERAL �����������������������������������������������������������������������������������133 ATTORNEY GENERAL �����������������������������������������������������������������������������������133 ABANDONED PROPERTY .......................................................................133 ABANDONED PROPERTY .......................................................................133 ATHLETE AGENTS ...................................................................................134 ATHLETE AGENTS ...................................................................................134 ii ii PROFESSIONAL FUNDRAISER CONSULTANT AND PROFESSIONAL FUNDRAISER CONSULTANT AND SOLICITOR REGISTRATION ................................................................134 SOLICITOR REGISTRATION ................................................................134 TELEPHONE SOLICITATION FUND ........................................................135 TELEPHONE SOLICITATION FUND ........................................................135 AUDITOR OF THE STATE ������������������������������������������������������������������������������135 AUDITOR OF THE STATE ������������������������������������������������������������������������������135 FINES ........................................................................................................135 FINES ........................................................................................................135 INFRACTION JUDGMENTS .....................................................................136 INFRACTION JUDGMENTS .....................................................................136 MORTGAGE RECORDING FEE...............................................................136 MORTGAGE RECORDING FEE...............................................................136 VESSEL TONNAGE TAX ..........................................................................136 VESSEL TONNAGE TAX ..........................................................................136 BOILER AND PRESSURE VALVE BOARD ���������������������������������������������������137 BOILER AND PRESSURE VALVE BOARD ���������������������������������������������������137 BOILER INSPECTION ..............................................................................137 BOILER INSPECTION ..............................................................................137 DEPARTMENT OF CORRECTION �����������������������������������������������������������������138 DEPARTMENT OF CORRECTION �����������������������������������������������������������������138 CHILD SUPPORT .....................................................................................138 CHILD SUPPORT .....................................................................................138 FEES ASSESSED AGAINST SEX OR VIOLENT OFFENDERS ..............138 FEES ASSESSED AGAINST SEX OR VIOLENT OFFENDERS ..............138 INDIANAPOLIS JUVENILE CORRECTIONAL FACILITY – INDIANAPOLIS JUVENILE CORRECTIONAL FACILITY – COUNTY SUPPORT ..............................................................................139 COUNTY SUPPORT ..............................................................................139 MISCELLANEOUS REVENUES ...............................................................139 MISCELLANEOUS REVENUES ...............................................................139 OFFENDER MEDICAL COPAYMENTS ....................................................140 OFFENDER MEDICAL COPAYMENTS ....................................................140 OUT-OF-STATE OFFENDERS .................................................................140 OUT-OF-STATE OFFENDERS .................................................................140 PLAINFIELD JUVENILE CORRECTIONAL FACILITY - PLAINFIELD JUVENILE CORRECTIONAL FACILITY - COUNTY SUPPORT ..............................................................................141 COUNTY SUPPORT ..............................................................................141 PRISON ENTERPRISES NETWORK INDUSTRY AND PRISON ENTERPRISES NETWORK INDUSTRY AND FARM PROGRAMS ...............................................................................141 FARM PROGRAMS ...............................................................................141 WORK RELEASE .....................................................................................142 WORK RELEASE .....................................................................................142 CORONERS TRAINING BOARD �������������������������������������������������������������������142 CORONERS TRAINING BOARD �������������������������������������������������������������������142 CORONERS TRAINING BOARD ..............................................................142 CORONERS TRAINING BOARD ..............................................................142 INDIANA ECONOMIC DEVELOPMENT CORPORATION �����������������������������143 INDIANA ECONOMIC DEVELOPMENT CORPORATION �����������������������������143 INTEREST ON INDUSTRIAL LOANS .......................................................143 INTEREST ON INDUSTRIAL LOANS .......................................................143 DEPARTMENT OF EDUCATION ��������������������������������������������������������������������143 DEPARTMENT OF EDUCATION ��������������������������������������������������������������������143 TEACHER LICENSING .............................................................................143 TEACHER LICENSING .............................................................................143 DEPARTMENT OF ENVIRONMENTAL MANAGEMENT (IDEM) ������������������144 DEPARTMENT OF ENVIRONMENTAL MANAGEMENT (IDEM) ������������������144 AIR PERMIT FEES....................................................................................144 AIR PERMIT FEES....................................................................................144 ASBESTOS-RELATED FEES AND PENALTIES ......................................144 ASBESTOS-RELATED FEES AND PENALTIES ......................................144 ENVIRONMENTAL CIVIL PENALTIES AND FEES ...................................145 ENVIRONMENTAL CIVIL PENALTIES AND FEES ...................................145 ENVIRONMENTAL PERMITS ...................................................................145 ENVIRONMENTAL PERMITS ...................................................................145 E-WASTE REGISTRATION FEE ............................................................146 E-WASTE REGISTRATION FEE ............................................................146 HAZARDOUS WASTE REIMBURSEMENTS ...........................................146 HAZARDOUS WASTE REIMBURSEMENTS ...........................................146 SOLID WASTE DISPOSAL FEES .............................................................147 SOLID WASTE DISPOSAL FEES .............................................................147 UNDERGROUND PETROLEUM STORAGE TANK FEES .......................147 UNDERGROUND PETROLEUM STORAGE TANK FEES .......................147 VOLUNTARY REMEDIATION OF HAZARDOUS VOLUNTARY REMEDIATION OF HAZARDOUS SUBSTANCES AND PETROLEUM........................................................148 SUBSTANCES AND PETROLEUM........................................................148 WASTE TIRE MANAGEMENT FEES........................................................148 WASTE TIRE MANAGEMENT FEES........................................................148 FAMILY AND SOCIAL SERVICES ADMINISTRATION ����������������������������������149 FAMILY AND SOCIAL SERVICES ADMINISTRATION ����������������������������������149 DIVISION OF DISABILITY AND REHABILITATIVE SERVICES .................149 DIVISION OF DISABILITY AND REHABILITATIVE SERVICES .................149 iii iii BLIND VENDING PROGRAM ...................................................................149 BLIND VENDING PROGRAM ...................................................................149 CONFERENCE/WORKSHOP FEES.........................................................149 CONFERENCE/WORKSHOP FEES.........................................................149 DIVISION OF FAMILY RESOURCES ..........................................................150 DIVISION OF FAMILY RESOURCES ..........................................................150 CHILD CARE LICENSURE .......................................................................150 CHILD CARE LICENSURE .......................................................................150 WELFARE REPAYMENTS ........................................................................150 WELFARE REPAYMENTS ........................................................................150 DIVISION OF MENTAL HEALTH AND ADDICTION ....................................150 DIVISION OF MENTAL HEALTH AND ADDICTION ....................................150 INSTITUTIONAL CLOTHING CHARGES .................................................150 INSTITUTIONAL CLOTHING CHARGES .................................................150 MENTAL INSTITUTIONS-MAINTENANCE ...............................................151 MENTAL INSTITUTIONS-MAINTENANCE ...............................................151 PROBLEM GAMBLING FEE .....................................................................151 PROBLEM GAMBLING FEE .....................................................................151 OFFICE OF MEDICAID POLICY AND PLANNING ....................................152 OFFICE OF MEDICAID POLICY AND PLANNING ....................................152 COMMUNITY SERVICES QUALITY ASSURANCE FEE ..........................152 COMMUNITY SERVICES QUALITY ASSURANCE FEE ..........................152 HOSPITAL ASSESSMENT FEE (HAF) .....................................................152 HOSPITAL ASSESSMENT FEE (HAF) .....................................................152 NURSING FACILITY QUALITY ASSESSMENT ........................................153 NURSING FACILITY QUALITY ASSESSMENT ........................................153 DEPARTMENT OF FINANCIAL INSTITUTIONS �������������������������������������������154 DEPARTMENT OF FINANCIAL INSTITUTIONS �������������������������������������������154 BANKS .....................................................................................................154 BANKS .....................................................................................................154 BUILDING AND LOAN ASSOCIATIONS ..................................................154 BUILDING AND LOAN ASSOCIATIONS ..................................................154 CHECK CASHING ....................................................................................155 CHECK CASHING ....................................................................................155 CONSUMER CREDIT ..............................................................................155 CONSUMER CREDIT ..............................................................................155 CORPORATE FIDUCIARIES ....................................................................156 CORPORATE FIDUCIARIES ....................................................................156 CREDIT UNIONS .....................................................................................156 CREDIT UNIONS .....................................................................................156 DEBT CANCELLATION .............................................................................157 DEBT CANCELLATION .............................................................................157 DEBT MANAGEMENT COMPANIES .......................................................157 DEBT MANAGEMENT COMPANIES .......................................................157 GUARANTEED AUTO PROTECTION (GAP) PLAN ADMINISTRATORS 158 GUARANTEED AUTO PROTECTION (GAP) PLAN ADMINISTRATORS 158 HOOSIER TRADITIONAL MORTGAGE PROGRAM ................................158 HOOSIER TRADITIONAL MORTGAGE PROGRAM ................................158 LICENSED LENDER, FIRST MORTGAGE ..............................................159 LICENSED LENDER, FIRST MORTGAGE ..............................................159 LICENSED LENDER, INCLUDING SUBORDINATE LIEN MORTGAGE .159 LICENSED LENDER, INCLUDING SUBORDINATE LIEN MORTGAGE .159 LICENSED LENDER, SMALL LOAN LENDERS ......................................160 LICENSED LENDER, SMALL LOAN LENDERS ......................................160 MISCELLANEOUS FEES ........................................................................160 MISCELLANEOUS FEES ........................................................................160 MONEY TRANSMITTERS .......................................................................161 MONEY TRANSMITTERS .......................................................................161 MORTGAGE LOAN ORIGINATORS .........................................................161 MORTGAGE LOAN ORIGINATORS .........................................................161 PAWNBROKERS ......................................................................................162 PAWNBROKERS ......................................................................................162 RENTAL PURCHASE COMPANIES ........................................................162 RENTAL PURCHASE COMPANIES ........................................................162 TRUST FEES ...........................................................................................162 TRUST FEES ...........................................................................................162 GAMING COMMISSION ���������������������������������������������������������������������������������163 GAMING COMMISSION ���������������������������������������������������������������������������������163 ATHLETIC COMMISSION .........................................................................163 ATHLETIC COMMISSION .........................................................................163 CHARITY GAMING LICENSE FEE ..........................................................164 CHARITY GAMING LICENSE FEE ..........................................................164 CHARITY GAMING PENALTIES ..............................................................165 CHARITY GAMING PENALTIES ..............................................................165 RACETRACK GAMING OWNER’S FEES ................................................165 RACETRACK GAMING OWNER’S FEES ................................................165 RACETRACK GAMING OWNERSHIP TRANSFER FEE .........................166 RACETRACK GAMING OWNERSHIP TRANSFER FEE .........................166 RACETRACK GAMING OCCUPATIONAL LICENSE FEE........................166 RACETRACK GAMING OCCUPATIONAL LICENSE FEE........................166 RACETRACK GAMING PENALTIES ........................................................167 RACETRACK GAMING PENALTIES ........................................................167 ORANGE COUNTY RIVERBOAT OPERATING AGENT FEE .................167 ORANGE COUNTY RIVERBOAT OPERATING AGENT FEE .................167 RIVERBOAT GAMING SUPPLIER’S LICENSE FEE ...............................168 RIVERBOAT GAMING SUPPLIER’S LICENSE FEE ...............................168 RIVERBOAT GAMING OWNER’S FEES ..................................................168 RIVERBOAT GAMING OWNER’S FEES ..................................................168 RIVERBOAT GAMING OWNERSHIP TRANSFER FEE ...........................169 RIVERBOAT GAMING OWNERSHIP TRANSFER FEE ...........................169 RIVERBOAT GAMING PENALTIES ..........................................................169 RIVERBOAT GAMING PENALTIES ..........................................................169 RIVERBOAT GAMING OCCUPATIONAL LICENSE FEE .........................170 RIVERBOAT GAMING OCCUPATIONAL LICENSE FEE .........................170 DEPARTMENT OF GAMING RESEARCH �����������������������������������������������������170 DEPARTMENT OF GAMING RESEARCH �����������������������������������������������������170 GAMING RESEARCH FEE .......................................................................170 GAMING RESEARCH FEE .......................................................................170 iv iv STATE DEPARTMENT OF HEALTH ��������������������������������������������������������������171 STATE DEPARTMENT OF HEALTH ��������������������������������������������������������������171 ABORTION CLINIC LICENSE FEES ........................................................171 ABORTION CLINIC LICENSE FEES ........................................................171 ADOPTION FEES .....................................................................................171 ADOPTION FEES .....................................................................................171 AMBULATORY OUTPATIENT SURGICAL CENTER LICENSE FEES .....172 AMBULATORY OUTPATIENT SURGICAL CENTER LICENSE FEES .....172 ANATOMICAL GIFT PROMOTION DONATIONS .....................................172 ANATOMICAL GIFT PROMOTION DONATIONS .....................................172 BIRTH PROBLEMS REGISTRY ...............................................................173 BIRTH PROBLEMS REGISTRY ...............................................................173 BIRTHING CENTER LICENSE FEES .......................................................173 BIRTHING CENTER LICENSE FEES .......................................................173 DONATION ACCOUNT .............................................................................173 DONATION ACCOUNT .............................................................................173 HEALTH FACILITY FEES ..........................................................................174 HEALTH FACILITY FEES ..........................................................................174 HOME HEALTH AGENCY FEES ..............................................................174 HOME HEALTH AGENCY FEES ..............................................................174 HOSPICE FEES ........................................................................................174 HOSPICE FEES ........................................................................................174 HOSPITAL LICENSE FEES ......................................................................175 HOSPITAL LICENSE FEES ......................................................................175 LEAD-BASED PAINT LICENSES AND FEES ...........................................175 LEAD-BASED PAINT LICENSES AND FEES ...........................................175 MOBILE HOME PARKS ............................................................................176 MOBILE HOME PARKS ............................................................................176 MOTOR FUEL INSPECTION PROGRAM ................................................176 MOTOR FUEL INSPECTION PROGRAM ................................................176 NEWBORN SCREENING FEE .................................................................176 NEWBORN SCREENING FEE .................................................................176 PERSONAL SERVICES AGENCY ............................................................177 PERSONAL SERVICES AGENCY ............................................................177 PLAN REVIEW FEES ...............................................................................177 PLAN REVIEW FEES ...............................................................................177 QUALIFIED MEDICATION AIDE ...............................................................178 QUALIFIED MEDICATION AIDE ...............................................................178 RADIOLOGIC TECHNOLOGIST LICENSE FEES ....................................178 RADIOLOGIC TECHNOLOGIST LICENSE FEES ....................................178 RADON GAS CERTIFICATION FEES ......................................................178 RADON GAS CERTIFICATION FEES ......................................................178 VITAL RECORDS SEARCH ......................................................................179 VITAL RECORDS SEARCH ......................................................................179 WATER ANALYSIS ....................................................................................179 WATER ANALYSIS ....................................................................................179 WEIGHTS & MEASURES FEES ...............................................................179 WEIGHTS & MEASURES FEES ...............................................................179 HISTORICAL BUREAU ����������������������������������������������������������������������������������180 HISTORICAL BUREAU ����������������������������������������������������������������������������������180 PUBLICATIONS FUND .............................................................................180 PUBLICATIONS FUND .............................................................................180 DEPARTMENT OF HOMELAND SECURITY/ DEPARTMENT OF HOMELAND SECURITY/ DIVISION OF FIRE AND BUILDING SERVICES������������������������������������������180 DIVISION OF FIRE AND BUILDING SERVICES������������������������������������������180 AMUSEMENT AND ENTERTAINMENT PERMITS ...................................180 AMUSEMENT AND ENTERTAINMENT PERMITS ...................................180 FIRE AND BUILDING SERVICES DEPARTMENT FIRE AND BUILDING SERVICES DEPARTMENT INDUSTRIALIZED BUILDING SYSTEMS .............................................181 INDUSTRIALIZED BUILDING SYSTEMS .............................................181 CONSTRUCTION DESIGN RELEASE AND VARIANCE FEES ..............182 CONSTRUCTION DESIGN RELEASE AND VARIANCE FEES ..............182 CHILD CARE MINISTRY ...........................................................................183 CHILD CARE MINISTRY ...........................................................................183 CONSTRUCTION INSPECTION FEES ....................................................183 CONSTRUCTION INSPECTION FEES ....................................................183 EXPLOSIVES MAGAZINES ......................................................................184 EXPLOSIVES MAGAZINES ......................................................................184 FIREWORKS PERMITS ............................................................................184 FIREWORKS PERMITS ............................................................................184 FIREWORKS PUBLIC SAFETY FEE ........................................................185 FIREWORKS PUBLIC SAFETY FEE ........................................................185 REDUCED IGNITION PROPENSITY STANDARDS FOR CIGARETTES 185 REDUCED IGNITION PROPENSITY STANDARDS FOR CIGARETTES 185 REGULATED EXPLOSIVES/BLASTERS .................................................186 REGULATED EXPLOSIVES/BLASTERS .................................................186 REGULATED LIFTING DEVICE AND REGULATED REGULATED LIFTING DEVICE AND REGULATED AMUSEMENT DEVICE PERMITS ..........................................................186 AMUSEMENT DEVICE PERMITS ..........................................................186 UNDERGROUND STORAGE TANK CERTIFICATION PROGRAM ........187 UNDERGROUND STORAGE TANK CERTIFICATION PROGRAM ........187 HORSE RACING COMMISSION ��������������������������������������������������������������������187 HORSE RACING COMMISSION ��������������������������������������������������������������������187 EXCESS RACETRACK/RACINO ASSESSMENTS ..................................187 EXCESS RACETRACK/RACINO ASSESSMENTS ..................................187 GAMING INTEGRITY FEE ........................................................................188 GAMING INTEGRITY FEE ........................................................................188 PENALTIES ...............................................................................................188 PENALTIES ...............................................................................................188 PERMIT APPLICATION AND INVESTIGATION FEE ...............................189 PERMIT APPLICATION AND INVESTIGATION FEE ...............................189 RACETRACK OCCUPATIONAL LICENSE FEE .......................................189 RACETRACK OCCUPATIONAL LICENSE FEE .......................................189 RACETRACK/RACINO ASSESSMENTS TO BREED FUNDS .................189 RACETRACK/RACINO ASSESSMENTS TO BREED FUNDS .................189 v v RACINO ASSESSMENTS TO TOBACCO SETTLEMENT FUND ............190 RACINO ASSESSMENTS TO TOBACCO SETTLEMENT FUND ............190 RACINO ASSESSMENTS TO STANDARDBRED RACING AT FAIRS .....191 RACINO ASSESSMENTS TO STANDARDBRED RACING AT FAIRS .....191 STALLION REGISTRATION ......................................................................191 STALLION REGISTRATION ......................................................................191 TRACK PERMIT AND SATELLITE LICENSE FEES .................................191 TRACK PERMIT AND SATELLITE LICENSE FEES .................................191 INDIANA CORN MARKETING COUNCIL ������������������������������������������������������192 INDIANA CORN MARKETING COUNCIL ������������������������������������������������������192 INDIANA CORN MARKET DEVELOPMENT ............................................192 INDIANA CORN MARKET DEVELOPMENT ............................................192 INDIANA GRAIN BUYERS AND WAREHOUSE LICENSING AGENCY �������193 INDIANA GRAIN BUYERS AND WAREHOUSE LICENSING AGENCY �������193 AGRICULTURAL COMMODITY WAREHOUSES ....................................193 AGRICULTURAL COMMODITY WAREHOUSES ....................................193 GRAIN TESTING EQUIPMENT ................................................................193 GRAIN TESTING EQUIPMENT ................................................................193 INDIANA STATE MUSEUM ����������������������������������������������������������������������������194 INDIANA STATE MUSEUM ����������������������������������������������������������������������������194 GOVERNORS’ PORTRAITS FUND .........................................................194 GOVERNORS’ PORTRAITS FUND .........................................................194 DEPARTMENT OF INSURANCE �������������������������������������������������������������������194 DEPARTMENT OF INSURANCE �������������������������������������������������������������������194 BAIL BOND LICENSE AND RUNNERS FEES ........................................194 BAIL BOND LICENSE AND RUNNERS FEES ........................................194 INSURANCE AGENTS’ AND RELATED LICENSES ................................195 INSURANCE AGENTS’ AND RELATED LICENSES ................................195 INSURANCE COMPANY FEES ...............................................................195 INSURANCE COMPANY FEES ...............................................................195 MEDICAL MALPRACTICE INSURANCE PREMIUM SURCHARGE .......196 MEDICAL MALPRACTICE INSURANCE PREMIUM SURCHARGE .......196 MINE SUBSIDENCE INSURANCE PREMIUMS ......................................196 MINE SUBSIDENCE INSURANCE PREMIUMS ......................................196 POLITICAL SUBDIVISION CATASTROPHIC LIABILITY CHARGES .......197 POLITICAL SUBDIVISION CATASTROPHIC LIABILITY CHARGES .......197 TITLE INSURANCE FEES .......................................................................197 TITLE INSURANCE FEES .......................................................................197 JUDICIARY �����������������������������������������������������������������������������������������������������197 JUDICIARY �����������������������������������������������������������������������������������������������������197 ATTORNEY LICENSING FEES ................................................................197 ATTORNEY LICENSING FEES ................................................................197 COURT ADMINISTRATION FEE .............................................................198 COURT ADMINISTRATION FEE .............................................................198 COURT FEES (COURT OF APPEALS AND SUPREME COURT) ...........198 COURT FEES (COURT OF APPEALS AND SUPREME COURT) ...........198 COURT COST FEES (TRIAL COURT LEVEL) .........................................199 COURT COST FEES (TRIAL COURT LEVEL) .........................................199 DNA SAMPLE PROCESSING FEE ..........................................................200 DNA SAMPLE PROCESSING FEE ..........................................................200 FEES FOR SERVICES PROVIDED BY THE STATE FEES FOR SERVICES PROVIDED BY THE STATE PUBLIC DEFENDER ..............................................................................201 PUBLIC DEFENDER ..............................................................................201 JUDICIAL INSURANCE ADJUSTMENT FEE ..........................................201 JUDICIAL INSURANCE ADJUSTMENT FEE ..........................................201 JUDICIAL SALARIES FEE ........................................................................201 JUDICIAL SALARIES FEE ........................................................................201 PUBLIC DEFENSE ADMINISTRATION FEE ...........................................202 PUBLIC DEFENSE ADMINISTRATION FEE ...........................................202 PAYMENTS TO THE JUDICIAL CONFERENCE .....................................202 PAYMENTS TO THE JUDICIAL CONFERENCE .....................................202 PRO BONO LEGAL SERVICES FEE .......................................................203 PRO BONO LEGAL SERVICES FEE .......................................................203 REIMBURSEMENTS FROM COUNTIES FOR SALARY REIMBURSEMENTS FROM COUNTIES FOR SALARY SUPPLEMENTS OF TRIAL COURT JUDGES ......................................203 SUPPLEMENTS OF TRIAL COURT JUDGES ......................................203 SEXUAL ASSAULT VICTIMS ASSISTANCE FEE ....................................204 SEXUAL ASSAULT VICTIMS ASSISTANCE FEE ....................................204 COURT FEES DEPOSITED INTO THE STATE USER FEE FUND ..........204 COURT FEES DEPOSITED INTO THE STATE USER FEE FUND ..........204 DEPARTMENT OF LABOR ����������������������������������������������������������������������������206 DEPARTMENT OF LABOR ����������������������������������������������������������������������������206 EMPLOYMENT OF YOUTH FUND ..........................................................206 EMPLOYMENT OF YOUTH FUND ..........................................................206 INDIANA OCCUPATIONAL HEALTH AND SAFETY FINES INDIANA OCCUPATIONAL HEALTH AND SAFETY FINES AND PENALTIES....................................................................................207 AND PENALTIES....................................................................................207 SAFETY EDUCATION & TRAINING BUREAU TAX ................................207 SAFETY EDUCATION & TRAINING BUREAU TAX ................................207 STATE BOARD OF LAW EXAMINERS ����������������������������������������������������������208 STATE BOARD OF LAW EXAMINERS ����������������������������������������������������������208 ATTORNEYS .............................................................................................208 ATTORNEYS .............................................................................................208 vi vi

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Fire Insurance Tax: All insurance companies, domestic and foreign, selling fire ADMIN. REVEN. * Total. DISTRI. IC 6-2.3. TAXPA in India. TAX B utility s transm followin water; s. Taxable consum sales to sales o equipm that are . of the U.S. government, or an instrumentality of the U.S. government.
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