Indiana Code Title 4. State Offices and Administration § 4-35-8.5-1

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.