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DIGEST OF INTRODUCED BILL
Riverboat gaming. Expands the definition of a "riverboat" to include permanently moored barges as well as self-propelled excursion boats. Provides that a riverboat owner may conduct gambling games while the riverboat is docked. Allows the continuous ingress and egress of passengers for the purpose of gambling. Increases the riverboat admissions tax from $3 to $4. Changes the basis for imposing the riverboat admissions tax from the number of persons admitted to the number of persons on board at the time a passenger count is recorded. Establishes the property tax relief account within the state general fund. Provides that the account consists of appropriations to the account and a part of the riverboat admissions tax. Provides that if the number of patrons counted on board a riverboat during a quarter exceeds the number of the riverboat's admissions for the corresponding quarter of the state fiscal year beginning July 1, 1999, and ending June 30, 2000, the department shall deposit the admissions tax attributable to the number of patrons that exceeded the number of admissions for the corresponding quarter of the state fiscal year beginning July 1, 1999, and ending June 30, 2000, into the property tax relief account. Provides that except for the daily initial passenger count, passenger counts must be recorded every two hours. Makes it a Class A misdemeanor for a person to knowingly or intentionally aid, induce, or cause a person less than 21 years of age and who is not an employee of the riverboat to enter or attempt to enter the riverboat. Makes it a Class C misdemeanor for a person who is less than 21 years of age and who is not an employee of the riverboat to knowingly or intentionally enter or attempt to enter a riverboat.