Section 68IAC15-6-5. Computation of tax

   (a) The riverboat licensee or operating agent shall complete an RG-1 for each gaming day and indicate the total number of admissions for each day. Only the:

(1) general manager;

(2) assistant general manager;

(3) finance officer; or

(4) others as approved by the commission;

may sign as an officer on the RG-1.

  (b) The admissions tax shall be computed utilizing the patron count that results from the patron counting system approved under section 2 of this rule.

  (c) In the event the executive director determines that the primary and secondary systems referenced in section 2 of this rule failed to tabulate an acceptably accurate patron admission count for any gaming day, the executive director may require the admission tax paid for that day be equal to the highest amount paid based for a recent comparable gaming day at the same riverboat. The recent comparable gaming day shall be approved by the executive director prior to being used for purposes of paying admission tax.

  (d) If the riverboat licensee or operating agent chooses not to observe flexible scheduling, the tax on carryover patrons shall be computed utilizing Schedule A of the RG-1.

  (e) If the riverboat licensee or operating agent chooses to observe flexible scheduling, the tax on the count in subsection (b) shall be computed utilizing Schedule A of the RG-1 with only one (1) figure filed for all admissions during the gaming day. (Indiana Gaming Commission; 68 IAC 15-6-5; filed Jul 3, 1996, 5:00 p.m.: 19 IR 3046; filed May 29, 1998, 5:05 p.m.: 21 IR 3701; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Feb 14, 2005, 10:10 a.m.: 28 IR 2016; filed Jul 31, 2009, 8:32 a.m.: 20090826-IR-068090005FRA; readopted filed Oct 2, 2015, 3:23 p.m.: 20151028-IR-068150249RFA)