Illinois 2023-2024 Regular Session

Illinois House Bill HB1458 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1458 Introduced , by Rep. Tony M. McCombie SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-17 from Ch. 127, par. 142z-17 35 ILCS 505/8 from Ch. 120, par. 424 50 ILCS 750/30 230 ILCS 10/12 from Ch. 120, par. 2412 230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 40/75 Amends the State Finance Act, the Motor Fuel Tax Law, the Emergency Telephone System Act, the Riverboat Gambling Act, and the Video Gaming Act. Provides that, in the absence of an appropriation for any State fiscal year, moneys that are required to be distributed to units of local government and other entities from the State and Local Sales Tax Reform Fund, the Motor Fuel Tax Fund, the State Gaming Fund, the Local Government Video Gaming Distributive Fund, and the Statewide 9-1-1 Fund are subject to a continuing appropriation. Effective immediately. LRB103 05806 HLH 50826 b FISCAL NOTE ACT MAY APPLY A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1458 Introduced , by Rep. Tony M. McCombie SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-17 from Ch. 127, par. 142z-17 35 ILCS 505/8 from Ch. 120, par. 424 50 ILCS 750/30 230 ILCS 10/12 from Ch. 120, par. 2412 230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 40/75 30 ILCS 105/6z-17 from Ch. 127, par. 142z-17 35 ILCS 505/8 from Ch. 120, par. 424 50 ILCS 750/30 230 ILCS 10/12 from Ch. 120, par. 2412 230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 40/75 Amends the State Finance Act, the Motor Fuel Tax Law, the Emergency Telephone System Act, the Riverboat Gambling Act, and the Video Gaming Act. Provides that, in the absence of an appropriation for any State fiscal year, moneys that are required to be distributed to units of local government and other entities from the State and Local Sales Tax Reform Fund, the Motor Fuel Tax Fund, the State Gaming Fund, the Local Government Video Gaming Distributive Fund, and the Statewide 9-1-1 Fund are subject to a continuing appropriation. Effective immediately. LRB103 05806 HLH 50826 b LRB103 05806 HLH 50826 b FISCAL NOTE ACT MAY APPLY FISCAL NOTE ACT MAY APPLY A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1458 Introduced , by Rep. Tony M. McCombie SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 105/6z-17 from Ch. 127, par. 142z-17 35 ILCS 505/8 from Ch. 120, par. 424 50 ILCS 750/30 230 ILCS 10/12 from Ch. 120, par. 2412 230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 40/75 30 ILCS 105/6z-17 from Ch. 127, par. 142z-17 35 ILCS 505/8 from Ch. 120, par. 424 50 ILCS 750/30 230 ILCS 10/12 from Ch. 120, par. 2412 230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 40/75
4	4	30 ILCS 105/6z-17 from Ch. 127, par. 142z-17
5	5	35 ILCS 505/8 from Ch. 120, par. 424
6	6	50 ILCS 750/30
7	7	230 ILCS 10/12 from Ch. 120, par. 2412
8	8	230 ILCS 10/13 from Ch. 120, par. 2413
9	9	230 ILCS 40/75
10	10	Amends the State Finance Act, the Motor Fuel Tax Law, the Emergency Telephone System Act, the Riverboat Gambling Act, and the Video Gaming Act. Provides that, in the absence of an appropriation for any State fiscal year, moneys that are required to be distributed to units of local government and other entities from the State and Local Sales Tax Reform Fund, the Motor Fuel Tax Fund, the State Gaming Fund, the Local Government Video Gaming Distributive Fund, and the Statewide 9-1-1 Fund are subject to a continuing appropriation. Effective immediately.
11	11	LRB103 05806 HLH 50826 b LRB103 05806 HLH 50826 b
12	12	LRB103 05806 HLH 50826 b
13	13	FISCAL NOTE ACT MAY APPLY FISCAL NOTE ACT MAY APPLY
14	14	FISCAL NOTE ACT MAY APPLY
15	15	A BILL FOR
16	16	HB1458LRB103 05806 HLH 50826 b HB1458 LRB103 05806 HLH 50826 b
17	17	HB1458 LRB103 05806 HLH 50826 b
18	18	1 AN ACT concerning revenue.
19	19	2 Be it enacted by the People of the State of Illinois,
20	20	3 represented in the General Assembly:
21	21	4 Section 5. The State Finance Act is amended by changing
22	22	5 Section 6z-17 as follows:
23	23	6 (30 ILCS 105/6z-17) (from Ch. 127, par. 142z-17)
24	24	7 Sec. 6z-17. State and Local Sales Tax Reform Fund.
25	25	8 (a) After deducting the amount transferred to the Tax
26	26	9 Compliance and Administration Fund under subsection (b), of
27	27	10 the money paid into the State and Local Sales Tax Reform Fund:
28	28	11 (i) municipalities subject to appropriation to the Department
29	29	12 of Revenue, Municipalities having 1,000,000 or more
30	30	13 inhabitants shall receive 20% and may expend such amount to
31	31	14 fund and establish a program for developing and coordinating
32	32	15 public and private resources targeted to meet the affordable
33	33	16 housing needs of low-income and very low-income households
34	34	17 within such municipality, (ii) 10% shall be transferred into
35	35	18 the Regional Transportation Authority Occupation and Use Tax
36	36	19 Replacement Fund, a special fund in the State treasury which
37	37	20 is hereby created, (iii) until July 1, 2013, subject to
38	38	21 appropriation to the Department of Transportation, the Madison
39	39	22 County Mass Transit District shall receive .6%, and beginning
40	40	23 on July 1, 2013, subject to appropriation to the Department of
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44	44	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1458 Introduced , by Rep. Tony M. McCombie SYNOPSIS AS INTRODUCED:
45	45	30 ILCS 105/6z-17 from Ch. 127, par. 142z-17 35 ILCS 505/8 from Ch. 120, par. 424 50 ILCS 750/30 230 ILCS 10/12 from Ch. 120, par. 2412 230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 40/75 30 ILCS 105/6z-17 from Ch. 127, par. 142z-17 35 ILCS 505/8 from Ch. 120, par. 424 50 ILCS 750/30 230 ILCS 10/12 from Ch. 120, par. 2412 230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 40/75
46	46	30 ILCS 105/6z-17 from Ch. 127, par. 142z-17
47	47	35 ILCS 505/8 from Ch. 120, par. 424
48	48	50 ILCS 750/30
49	49	230 ILCS 10/12 from Ch. 120, par. 2412
50	50	230 ILCS 10/13 from Ch. 120, par. 2413
51	51	230 ILCS 40/75
52	52	Amends the State Finance Act, the Motor Fuel Tax Law, the Emergency Telephone System Act, the Riverboat Gambling Act, and the Video Gaming Act. Provides that, in the absence of an appropriation for any State fiscal year, moneys that are required to be distributed to units of local government and other entities from the State and Local Sales Tax Reform Fund, the Motor Fuel Tax Fund, the State Gaming Fund, the Local Government Video Gaming Distributive Fund, and the Statewide 9-1-1 Fund are subject to a continuing appropriation. Effective immediately.
53	53	LRB103 05806 HLH 50826 b LRB103 05806 HLH 50826 b
54	54	LRB103 05806 HLH 50826 b
55	55	FISCAL NOTE ACT MAY APPLY FISCAL NOTE ACT MAY APPLY
56	56	FISCAL NOTE ACT MAY APPLY
57	57	A BILL FOR
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63	63	30 ILCS 105/6z-17 from Ch. 127, par. 142z-17
64	64	35 ILCS 505/8 from Ch. 120, par. 424
65	65	50 ILCS 750/30
66	66	230 ILCS 10/12 from Ch. 120, par. 2412
67	67	230 ILCS 10/13 from Ch. 120, par. 2413
68	68	230 ILCS 40/75
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74	74	FISCAL NOTE ACT MAY APPLY
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91	91	1 Revenue, 0.6% shall be distributed each month out of the Fund
92	92	2 to the Madison County Mass Transit District, (iv) the
93	93	3 following amounts, plus any cumulative deficiency in such
94	94	4 transfers for prior months, shall be transferred monthly into
95	95	5 the Build Illinois Fund and credited to the Build Illinois
96	96	6 Bond Account therein:
97	97	7Fiscal Year Amount 81990 $2,700,000 91991 1,850,000 101992 2,750,000 111993 2,950,000 7 Fiscal Year Amount 8 1990 $2,700,000 9 1991 1,850,000 10 1992 2,750,000 11 1993 2,950,000
98	98	7 Fiscal Year Amount
99	99	8 1990 $2,700,000
100	100	9 1991 1,850,000
101	101	10 1992 2,750,000
102	102	11 1993 2,950,000
103	103	12 From Fiscal Year 1994 through Fiscal Year 2025 the
104	104	13 transfer shall total $3,150,000 monthly, plus any cumulative
105	105	14 deficiency in such transfers for prior months, and (v) the
106	106	15 remainder of the money paid into the State and Local Sales Tax
107	107	16 Reform Fund shall be transferred into the Local Government
108	108	17 Distributive Fund and, except for municipalities with
109	109	18 1,000,000 or more inhabitants which shall receive no portion
110	110	19 of such remainder, shall be distributed, subject to
111	111	20 appropriation, in the manner provided by Section 2 of "An Act
112	112	21 in relation to State revenue sharing with local government
113	113	22 entities", approved July 31, 1969, as now or hereafter
114	114	23 amended. Municipalities with more than 50,000 inhabitants
115	115	24 according to the 1980 U.S. Census and located within the Metro
116	116	25 East Mass Transit District receiving funds pursuant to
117	117	26 provision (v) of this paragraph may expend such amounts to
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126	126	7 Fiscal Year Amount
127	127	8 1990 $2,700,000
128	128	9 1991 1,850,000
129	129	10 1992 2,750,000
130	130	11 1993 2,950,000
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135	135	1 fund and establish a program for developing and coordinating
136	136	2 public and private resources targeted to meet the affordable
137	137	3 housing needs of low-income and very low-income households
138	138	4 within such municipality.
139	139	5 Moneys transferred from the Grocery Tax Replacement Fund
140	140	6 to the State and Local Sales Tax Reform Fund under Section
141	141	7 6z-130 shall be treated under this Section in the same manner
142	142	8 as if they had been remitted with the return on which they were
143	143	9 reported.
144	144	10 Absent an enacted appropriation in any State fiscal year,
145	145	11 this subsection shall constitute a continuing appropriation to
146	146	12 the Department of Revenue of all amounts necessary for the
147	147	13 purposes of making the transfers and distributions under this
148	148	14 subsection (a). If an appropriation to the Department of
149	149	15 Revenue of the amounts directed under this subsection is
150	150	16 enacted on or after July 1 of any calendar year, the continuing
151	151	17 appropriation shall discontinue for that State fiscal year,
152	152	18 and the enacted appropriation shall supersede the continuing
153	153	19 appropriation for that State fiscal year.
154	154	20 (b) Beginning on the first day of the first calendar month
155	155	21 to occur on or after the effective date of this amendatory Act
156	156	22 of the 98th General Assembly, each month the Department of
157	157	23 Revenue shall certify to the State Comptroller and the State
158	158	24 Treasurer, and the State Comptroller shall order transferred
159	159	25 and the State Treasurer shall transfer from the State and
160	160	26 Local Sales Tax Reform Fund to the Tax Compliance and
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171	171	1 Administration Fund, an amount equal to 1/12 of 5% of 20% of
172	172	2 the cash receipts collected during the preceding fiscal year
173	173	3 by the Audit Bureau of the Department of Revenue under the Use
174	174	4 Tax Act, the Service Use Tax Act, the Service Occupation Tax
175	175	5 Act, the Retailers' Occupation Tax Act, and associated local
176	176	6 occupation and use taxes administered by the Department. The
177	177	7 amount distributed under subsection (a) each month shall first
178	178	8 be reduced by the amount transferred to the Tax Compliance and
179	179	9 Administration Fund under this subsection (b). Moneys
180	180	10 transferred to the Tax Compliance and Administration Fund
181	181	11 under this subsection (b) shall be used, subject to
182	182	12 appropriation, to fund additional auditors and compliance
183	183	13 personnel at the Department of Revenue.
184	184	14 (Source: P.A. 102-700, eff. 4-19-22.)
185	185	15 Section 10. The Motor Fuel Tax Law is amended by changing
186	186	16 Section 8 as follows:
187	187	17 (35 ILCS 505/8) (from Ch. 120, par. 424)
188	188	18 Sec. 8. Except as provided in subsection (a-1) of this
189	189	19 Section, Section 8a, subdivision (h)(1) of Section 12a,
190	190	20 Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all
191	191	21 money received by the Department under this Act, including
192	192	22 payments made to the Department by member jurisdictions
193	193	23 participating in the International Fuel Tax Agreement, shall
194	194	24 be deposited in a special fund in the State treasury, to be
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205	205	1 known as the "Motor Fuel Tax Fund", and shall be used as
206	206	2 follows:
207	207	3 (a) 2 1/2 cents per gallon of the tax collected on special
208	208	4 fuel under paragraph (b) of Section 2 and Section 13a of this
209	209	5 Act shall be transferred to the State Construction Account
210	210	6 Fund in the State Treasury; the remainder of the tax collected
211	211	7 on special fuel under paragraph (b) of Section 2 and Section
212	212	8 13a of this Act shall be deposited into the Road Fund;
213	213	9 (a-1) Beginning on July 1, 2019, an amount equal to the
214	214	10 amount of tax collected under subsection (a) of Section 2 as a
215	215	11 result of the increase in the tax rate under Public Act 101-32
216	216	12 shall be transferred each month into the Transportation
217	217	13 Renewal Fund;
218	218	14 (b) $420,000 shall be transferred each month to the State
219	219	15 Boating Act Fund to be used by the Department of Natural
220	220	16 Resources for the purposes specified in Article X of the Boat
221	221	17 Registration and Safety Act;
222	222	18 (c) $3,500,000 shall be transferred each month to the
223	223	19 Grade Crossing Protection Fund to be used as follows: not less
224	224	20 than $12,000,000 each fiscal year shall be used for the
225	225	21 construction or reconstruction of rail highway grade
226	226	22 separation structures; $5,500,000 in fiscal year 2022 and each
227	227	23 fiscal year thereafter shall be transferred to the
228	228	24 Transportation Regulatory Fund and shall be used to pay the
229	229	25 cost of administration of the Illinois Commerce Commission's
230	230	26 railroad safety program in connection with its duties under
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241	241	1 subsection (3) of Section 18c-7401 of the Illinois Vehicle
242	242	2 Code, with the remainder to be used by the Department of
243	243	3 Transportation upon order of the Illinois Commerce Commission,
244	244	4 to pay that part of the cost apportioned by such Commission to
245	245	5 the State to cover the interest of the public in the use of
246	246	6 highways, roads, streets, or pedestrian walkways in the county
247	247	7 highway system, township and district road system, or
248	248	8 municipal street system as defined in the Illinois Highway
249	249	9 Code, as the same may from time to time be amended, for
250	250	10 separation of grades, for installation, construction or
251	251	11 reconstruction of crossing protection or reconstruction,
252	252	12 alteration, relocation including construction or improvement
253	253	13 of any existing highway necessary for access to property or
254	254	14 improvement of any grade crossing and grade crossing surface
255	255	15 including the necessary highway approaches thereto of any
256	256	16 railroad across the highway or public road, or for the
257	257	17 installation, construction, reconstruction, or maintenance of
258	258	18 safety treatments to deter trespassing or a pedestrian walkway
259	259	19 over or under a railroad right-of-way, as provided for in and
260	260	20 in accordance with Section 18c-7401 of the Illinois Vehicle
261	261	21 Code. The Commission may order up to $2,000,000 per year in
262	262	22 Grade Crossing Protection Fund moneys for the improvement of
263	263	23 grade crossing surfaces and up to $300,000 per year for the
264	264	24 maintenance and renewal of 4-quadrant gate vehicle detection
265	265	25 systems located at non-high speed rail grade crossings. In
266	266	26 entering orders for projects for which payments from the Grade
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277	277	1 Crossing Protection Fund will be made, the Commission shall
278	278	2 account for expenditures authorized by the orders on a cash
279	279	3 rather than an accrual basis. For purposes of this requirement
280	280	4 an "accrual basis" assumes that the total cost of the project
281	281	5 is expended in the fiscal year in which the order is entered,
282	282	6 while a "cash basis" allocates the cost of the project among
283	283	7 fiscal years as expenditures are actually made. To meet the
284	284	8 requirements of this subsection, the Illinois Commerce
285	285	9 Commission shall develop annual and 5-year project plans of
286	286	10 rail crossing capital improvements that will be paid for with
287	287	11 moneys from the Grade Crossing Protection Fund. The annual
288	288	12 project plan shall identify projects for the succeeding fiscal
289	289	13 year and the 5-year project plan shall identify projects for
290	290	14 the 5 directly succeeding fiscal years. The Commission shall
291	291	15 submit the annual and 5-year project plans for this Fund to the
292	292	16 Governor, the President of the Senate, the Senate Minority
293	293	17 Leader, the Speaker of the House of Representatives, and the
294	294	18 Minority Leader of the House of Representatives on the first
295	295	19 Wednesday in April of each year;
296	296	20 (d) of the amount remaining after allocations provided for
297	297	21 in subsections (a), (a-1), (b), and (c), a sufficient amount
298	298	22 shall be reserved to pay all of the following:
299	299	23 (1) the costs of the Department of Revenue in
300	300	24 administering this Act;
301	301	25 (2) the costs of the Department of Transportation in
302	302	26 performing its duties imposed by the Illinois Highway Code
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313	313	1 for supervising the use of motor fuel tax funds
314	314	2 apportioned to municipalities, counties and road
315	315	3 districts;
316	316	4 (3) refunds provided for in Section 13, refunds for
317	317	5 overpayment of decal fees paid under Section 13a.4 of this
318	318	6 Act, and refunds provided for under the terms of the
319	319	7 International Fuel Tax Agreement referenced in Section
320	320	8 14a;
321	321	9 (4) from October 1, 1985 until June 30, 1994, the
322	322	10 administration of the Vehicle Emissions Inspection Law,
323	323	11 which amount shall be certified monthly by the
324	324	12 Environmental Protection Agency to the State Comptroller
325	325	13 and shall promptly be transferred by the State Comptroller
326	326	14 and Treasurer from the Motor Fuel Tax Fund to the Vehicle
327	327	15 Inspection Fund, and for the period July 1, 1994 through
328	328	16 June 30, 2000, one-twelfth of $25,000,000 each month, for
329	329	17 the period July 1, 2000 through June 30, 2003, one-twelfth
330	330	18 of $30,000,000 each month, and $15,000,000 on July 1,
331	331	19 2003, and $15,000,000 on January 1, 2004, and $15,000,000
332	332	20 on each July 1 and October 1, or as soon thereafter as may
333	333	21 be practical, during the period July 1, 2004 through June
334	334	22 30, 2012, and $30,000,000 on June 1, 2013, or as soon
335	335	23 thereafter as may be practical, and $15,000,000 on July 1
336	336	24 and October 1, or as soon thereafter as may be practical,
337	337	25 during the period of July 1, 2013 through June 30, 2015,
338	338	26 for the administration of the Vehicle Emissions Inspection
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349	349	1 Law of 2005, to be transferred by the State Comptroller
350	350	2 and Treasurer from the Motor Fuel Tax Fund into the
351	351	3 Vehicle Inspection Fund;
352	352	4 (4.5) beginning on July 1, 2019, the costs of the
353	353	5 Environmental Protection Agency for the administration of
354	354	6 the Vehicle Emissions Inspection Law of 2005 shall be
355	355	7 paid, subject to appropriation, from the Motor Fuel Tax
356	356	8 Fund into the Vehicle Inspection Fund; beginning in 2019,
357	357	9 no later than December 31 of each year, or as soon
358	358	10 thereafter as practical, the State Comptroller shall
359	359	11 direct and the State Treasurer shall transfer from the
360	360	12 Vehicle Inspection Fund to the Motor Fuel Tax Fund any
361	361	13 balance remaining in the Vehicle Inspection Fund in excess
362	362	14 of $2,000,000;
363	363	15 (5) amounts ordered paid by the Court of Claims; and
364	364	16 (6) payment of motor fuel use taxes due to member
365	365	17 jurisdictions under the terms of the International Fuel
366	366	18 Tax Agreement. The Department shall certify these amounts
367	367	19 to the Comptroller by the 15th day of each month; the
368	368	20 Comptroller shall cause orders to be drawn for such
369	369	21 amounts, and the Treasurer shall administer those amounts
370	370	22 on or before the last day of each month;
371	371	23 (e) after allocations for the purposes set forth in
372	372	24 subsections (a), (a-1), (b), (c), and (d), the remaining
373	373	25 amount shall be apportioned as follows:
374	374	26 (1) Until January 1, 2000, 58.4%, and beginning
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385	385	1 January 1, 2000, 45.6% shall be deposited as follows:
386	386	2 (A) 37% into the State Construction Account Fund,
387	387	3 and
388	388	4 (B) 63% into the Road Fund, $1,250,000 of which
389	389	5 shall be reserved each month for the Department of
390	390	6 Transportation to be used in accordance with the
391	391	7 provisions of Sections 6-901 through 6-906 of the
392	392	8 Illinois Highway Code;
393	393	9 (2) Until January 1, 2000, 41.6%, and beginning
394	394	10 January 1, 2000, 54.4% shall be transferred to the
395	395	11 Department of Transportation to be distributed as follows:
396	396	12 (A) 49.10% to the municipalities of the State,
397	397	13 (B) 16.74% to the counties of the State having
398	398	14 1,000,000 or more inhabitants,
399	399	15 (C) 18.27% to the counties of the State having
400	400	16 less than 1,000,000 inhabitants,
401	401	17 (D) 15.89% to the road districts of the State.
402	402	18 Absent an enacted appropriation in any State fiscal year,
403	403	19 this subsection shall constitute a continuing appropriation to
404	404	20 the Department of Transportation of all amounts necessary for
405	405	21 the purpose of making distributions to municipalities,
406	406	22 counties, and road districts, as provided in paragraph (2) of
407	407	23 this subsection (e). If an appropriation to the Department of
408	408	24 Transportation of the amounts directed under this subsection
409	409	25 (e) is enacted on or after July 1 of any calendar year, then
410	410	26 the continuing appropriation shall discontinue for that State
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421	421	1 fiscal year, and the enacted appropriation shall supersede the
422	422	2 continuing appropriation for that State fiscal year.
423	423	3 If a township is dissolved under Article 24 of the
424	424	4 Township Code, McHenry County shall receive any moneys
425	425	5 that would have been distributed to the township under
426	426	6 this subparagraph, except that a municipality that assumes
427	427	7 the powers and responsibilities of a road district under
428	428	8 paragraph (6) of Section 24-35 of the Township Code shall
429	429	9 receive any moneys that would have been distributed to the
430	430	10 township in a percent equal to the area of the dissolved
431	431	11 road district or portion of the dissolved road district
432	432	12 over which the municipality assumed the powers and
433	433	13 responsibilities compared to the total area of the
434	434	14 dissolved township. The moneys received under this
435	435	15 subparagraph shall be used in the geographic area of the
436	436	16 dissolved township. If a township is reconstituted as
437	437	17 provided under Section 24-45 of the Township Code, McHenry
438	438	18 County or a municipality shall no longer be distributed
439	439	19 moneys under this subparagraph.
440	440	20 As soon as may be after the first day of each month, the
441	441	21 Department of Transportation shall allot to each municipality
442	442	22 its share of the amount apportioned to the several
443	443	23 municipalities which shall be in proportion to the population
444	444	24 of such municipalities as determined by the last preceding
445	445	25 municipal census if conducted by the Federal Government or
446	446	26 Federal census. If territory is annexed to any municipality
447	447
448	448
449	449
450	450
451	451
452	452	HB1458 - 11 - LRB103 05806 HLH 50826 b
453	453
454	454
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456	456	HB1458 - 12 - LRB103 05806 HLH 50826 b
457	457	1 subsequent to the time of the last preceding census the
458	458	2 corporate authorities of such municipality may cause a census
459	459	3 to be taken of such annexed territory and the population so
460	460	4 ascertained for such territory shall be added to the
461	461	5 population of the municipality as determined by the last
462	462	6 preceding census for the purpose of determining the allotment
463	463	7 for that municipality. If the population of any municipality
464	464	8 was not determined by the last Federal census preceding any
465	465	9 apportionment, the apportionment to such municipality shall be
466	466	10 in accordance with any census taken by such municipality. Any
467	467	11 municipal census used in accordance with this Section shall be
468	468	12 certified to the Department of Transportation by the clerk of
469	469	13 such municipality, and the accuracy thereof shall be subject
470	470	14 to approval of the Department which may make such corrections
471	471	15 as it ascertains to be necessary.
472	472	16 As soon as may be after the first day of each month, the
473	473	17 Department of Transportation shall allot to each county its
474	474	18 share of the amount apportioned to the several counties of the
475	475	19 State as herein provided. Each allotment to the several
476	476	20 counties having less than 1,000,000 inhabitants shall be in
477	477	21 proportion to the amount of motor vehicle license fees
478	478	22 received from the residents of such counties, respectively,
479	479	23 during the preceding calendar year. The Secretary of State
480	480	24 shall, on or before April 15 of each year, transmit to the
481	481	25 Department of Transportation a full and complete report
482	482	26 showing the amount of motor vehicle license fees received from
483	483
484	484
485	485
486	486
487	487
488	488	HB1458 - 12 - LRB103 05806 HLH 50826 b
489	489
490	490
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492	492	HB1458 - 13 - LRB103 05806 HLH 50826 b
493	493	1 the residents of each county, respectively, during the
494	494	2 preceding calendar year. The Department of Transportation
495	495	3 shall, each month, use for allotment purposes the last such
496	496	4 report received from the Secretary of State.
497	497	5 As soon as may be after the first day of each month, the
498	498	6 Department of Transportation shall allot to the several
499	499	7 counties their share of the amount apportioned for the use of
500	500	8 road districts. The allotment shall be apportioned among the
501	501	9 several counties in the State in the proportion which the
502	502	10 total mileage of township or district roads in the respective
503	503	11 counties bears to the total mileage of all township and
504	504	12 district roads in the State. Funds allotted to the respective
505	505	13 counties for the use of road districts therein shall be
506	506	14 allocated to the several road districts in the county in the
507	507	15 proportion which the total mileage of such township or
508	508	16 district roads in the respective road districts bears to the
509	509	17 total mileage of all such township or district roads in the
510	510	18 county. After July 1 of any year prior to 2011, no allocation
511	511	19 shall be made for any road district unless it levied a tax for
512	512	20 road and bridge purposes in an amount which will require the
513	513	21 extension of such tax against the taxable property in any such
514	514	22 road district at a rate of not less than either .08% of the
515	515	23 value thereof, based upon the assessment for the year
516	516	24 immediately prior to the year in which such tax was levied and
517	517	25 as equalized by the Department of Revenue or, in DuPage
518	518	26 County, an amount equal to or greater than $12,000 per mile of
519	519
520	520
521	521
522	522
523	523
524	524	HB1458 - 13 - LRB103 05806 HLH 50826 b
525	525
526	526
527	527	HB1458- 14 -LRB103 05806 HLH 50826 b HB1458 - 14 - LRB103 05806 HLH 50826 b
528	528	HB1458 - 14 - LRB103 05806 HLH 50826 b
529	529	1 road under the jurisdiction of the road district, whichever is
530	530	2 less. Beginning July 1, 2011 and each July 1 thereafter, an
531	531	3 allocation shall be made for any road district if it levied a
532	532	4 tax for road and bridge purposes. In counties other than
533	533	5 DuPage County, if the amount of the tax levy requires the
534	534	6 extension of the tax against the taxable property in the road
535	535	7 district at a rate that is less than 0.08% of the value
536	536	8 thereof, based upon the assessment for the year immediately
537	537	9 prior to the year in which the tax was levied and as equalized
538	538	10 by the Department of Revenue, then the amount of the
539	539	11 allocation for that road district shall be a percentage of the
540	540	12 maximum allocation equal to the percentage obtained by
541	541	13 dividing the rate extended by the district by 0.08%. In DuPage
542	542	14 County, if the amount of the tax levy requires the extension of
543	543	15 the tax against the taxable property in the road district at a
544	544	16 rate that is less than the lesser of (i) 0.08% of the value of
545	545	17 the taxable property in the road district, based upon the
546	546	18 assessment for the year immediately prior to the year in which
547	547	19 such tax was levied and as equalized by the Department of
548	548	20 Revenue, or (ii) a rate that will yield an amount equal to
549	549	21 $12,000 per mile of road under the jurisdiction of the road
550	550	22 district, then the amount of the allocation for the road
551	551	23 district shall be a percentage of the maximum allocation equal
552	552	24 to the percentage obtained by dividing the rate extended by
553	553	25 the district by the lesser of (i) 0.08% or (ii) the rate that
554	554	26 will yield an amount equal to $12,000 per mile of road under
555	555
556	556
557	557
558	558
559	559
560	560	HB1458 - 14 - LRB103 05806 HLH 50826 b
561	561
562	562
563	563	HB1458- 15 -LRB103 05806 HLH 50826 b HB1458 - 15 - LRB103 05806 HLH 50826 b
564	564	HB1458 - 15 - LRB103 05806 HLH 50826 b
565	565	1 the jurisdiction of the road district.
566	566	2 Prior to 2011, if any road district has levied a special
567	567	3 tax for road purposes pursuant to Sections 6-601, 6-602, and
568	568	4 6-603 of the Illinois Highway Code, and such tax was levied in
569	569	5 an amount which would require extension at a rate of not less
570	570	6 than .08% of the value of the taxable property thereof, as
571	571	7 equalized or assessed by the Department of Revenue, or, in
572	572	8 DuPage County, an amount equal to or greater than $12,000 per
573	573	9 mile of road under the jurisdiction of the road district,
574	574	10 whichever is less, such levy shall, however, be deemed a
575	575	11 proper compliance with this Section and shall qualify such
576	576	12 road district for an allotment under this Section. Beginning
577	577	13 in 2011 and thereafter, if any road district has levied a
578	578	14 special tax for road purposes under Sections 6-601, 6-602, and
579	579	15 6-603 of the Illinois Highway Code, and the tax was levied in
580	580	16 an amount that would require extension at a rate of not less
581	581	17 than 0.08% of the value of the taxable property of that road
582	582	18 district, as equalized or assessed by the Department of
583	583	19 Revenue or, in DuPage County, an amount equal to or greater
584	584	20 than $12,000 per mile of road under the jurisdiction of the
585	585	21 road district, whichever is less, that levy shall be deemed a
586	586	22 proper compliance with this Section and shall qualify such
587	587	23 road district for a full, rather than proportionate, allotment
588	588	24 under this Section. If the levy for the special tax is less
589	589	25 than 0.08% of the value of the taxable property, or, in DuPage
590	590	26 County if the levy for the special tax is less than the lesser
591	591
592	592
593	593
594	594
595	595
596	596	HB1458 - 15 - LRB103 05806 HLH 50826 b
597	597
598	598
599	599	HB1458- 16 -LRB103 05806 HLH 50826 b HB1458 - 16 - LRB103 05806 HLH 50826 b
600	600	HB1458 - 16 - LRB103 05806 HLH 50826 b
601	601	1 of (i) 0.08% or (ii) $12,000 per mile of road under the
602	602	2 jurisdiction of the road district, and if the levy for the
603	603	3 special tax is more than any other levy for road and bridge
604	604	4 purposes, then the levy for the special tax qualifies the road
605	605	5 district for a proportionate, rather than full, allotment
606	606	6 under this Section. If the levy for the special tax is equal to
607	607	7 or less than any other levy for road and bridge purposes, then
608	608	8 any allotment under this Section shall be determined by the
609	609	9 other levy for road and bridge purposes.
610	610	10 Prior to 2011, if a township has transferred to the road
611	611	11 and bridge fund money which, when added to the amount of any
612	612	12 tax levy of the road district would be the equivalent of a tax
613	613	13 levy requiring extension at a rate of at least .08%, or, in
614	614	14 DuPage County, an amount equal to or greater than $12,000 per
615	615	15 mile of road under the jurisdiction of the road district,
616	616	16 whichever is less, such transfer, together with any such tax
617	617	17 levy, shall be deemed a proper compliance with this Section
618	618	18 and shall qualify the road district for an allotment under
619	619	19 this Section.
620	620	20 In counties in which a property tax extension limitation
621	621	21 is imposed under the Property Tax Extension Limitation Law,
622	622	22 road districts may retain their entitlement to a motor fuel
623	623	23 tax allotment or, beginning in 2011, their entitlement to a
624	624	24 full allotment if, at the time the property tax extension
625	625	25 limitation was imposed, the road district was levying a road
626	626	26 and bridge tax at a rate sufficient to entitle it to a motor
627	627
628	628
629	629
630	630
631	631
632	632	HB1458 - 16 - LRB103 05806 HLH 50826 b
633	633
634	634
635	635	HB1458- 17 -LRB103 05806 HLH 50826 b HB1458 - 17 - LRB103 05806 HLH 50826 b
636	636	HB1458 - 17 - LRB103 05806 HLH 50826 b
637	637	1 fuel tax allotment and continues to levy the maximum allowable
638	638	2 amount after the imposition of the property tax extension
639	639	3 limitation. Any road district may in all circumstances retain
640	640	4 its entitlement to a motor fuel tax allotment or, beginning in
641	641	5 2011, its entitlement to a full allotment if it levied a road
642	642	6 and bridge tax in an amount that will require the extension of
643	643	7 the tax against the taxable property in the road district at a
644	644	8 rate of not less than 0.08% of the assessed value of the
645	645	9 property, based upon the assessment for the year immediately
646	646	10 preceding the year in which the tax was levied and as equalized
647	647	11 by the Department of Revenue or, in DuPage County, an amount
648	648	12 equal to or greater than $12,000 per mile of road under the
649	649	13 jurisdiction of the road district, whichever is less.
650	650	14 As used in this Section, the term "road district" means
651	651	15 any road district, including a county unit road district,
652	652	16 provided for by the Illinois Highway Code; and the term
653	653	17 "township or district road" means any road in the township and
654	654	18 district road system as defined in the Illinois Highway Code.
655	655	19 For the purposes of this Section, "township or district road"
656	656	20 also includes such roads as are maintained by park districts,
657	657	21 forest preserve districts and conservation districts. The
658	658	22 Department of Transportation shall determine the mileage of
659	659	23 all township and district roads for the purposes of making
660	660	24 allotments and allocations of motor fuel tax funds for use in
661	661	25 road districts.
662	662	26 Payment of motor fuel tax moneys to municipalities and
663	663
664	664
665	665
666	666
667	667
668	668	HB1458 - 17 - LRB103 05806 HLH 50826 b
669	669
670	670
671	671	HB1458- 18 -LRB103 05806 HLH 50826 b HB1458 - 18 - LRB103 05806 HLH 50826 b
672	672	HB1458 - 18 - LRB103 05806 HLH 50826 b
673	673	1 counties shall be made as soon as possible after the allotment
674	674	2 is made. The treasurer of the municipality or county may
675	675	3 invest these funds until their use is required and the
676	676	4 interest earned by these investments shall be limited to the
677	677	5 same uses as the principal funds.
678	678	6 (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
679	679	7 101-493, eff. 8-23-19; 102-16, eff. 6-17-21; 102-558, eff.
680	680	8 8-20-21; 102-699, eff. 4-19-22.)
681	681	9 Section 15. The Emergency Telephone System Act is amended
682	682	10 by changing Section 30 as follows:
683	683	11 (50 ILCS 750/30)
684	684	12 (Section scheduled to be repealed on December 31, 2023)
685	685	13 Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement.
686	686	14 (a) A special fund in the State treasury known as the
687	687	15 Wireless Service Emergency Fund shall be renamed the Statewide
688	688	16 9-1-1 Fund. Any appropriations made from the Wireless Service
689	689	17 Emergency Fund shall be payable from the Statewide 9-1-1 Fund.
690	690	18 The Fund shall consist of the following:
691	691	19 (1) 9-1-1 wireless surcharges assessed under the
692	692	20 Wireless Emergency Telephone Safety Act.
693	693	21 (2) 9-1-1 surcharges assessed under Section 20 of this
694	694	22 Act.
695	695	23 (3) Prepaid wireless 9-1-1 surcharges assessed under
696	696	24 Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act.
697	697
698	698
699	699
700	700
701	701
702	702	HB1458 - 18 - LRB103 05806 HLH 50826 b
703	703
704	704
705	705	HB1458- 19 -LRB103 05806 HLH 50826 b HB1458 - 19 - LRB103 05806 HLH 50826 b
706	706	HB1458 - 19 - LRB103 05806 HLH 50826 b
707	707	1 (4) Any appropriations, grants, or gifts made to the
708	708	2 Fund.
709	709	3 (5) Any income from interest, premiums, gains, or
710	710	4 other earnings on moneys in the Fund.
711	711	5 (6) Money from any other source that is deposited in
712	712	6 or transferred to the Fund.
713	713	7 (b) Subject to appropriation and availability of funds,
714	714	8 the Illinois State Police shall distribute the 9-1-1
715	715	9 surcharges monthly as follows:
716	716	10 (1) From each surcharge collected and remitted under
717	717	11 Section 20 of this Act:
718	718	12 (A) $0.013 shall be distributed monthly in equal
719	719	13 amounts to each County Emergency Telephone System
720	720	14 Board in counties with a population under 100,000
721	721	15 according to the most recent census data which is
722	722	16 authorized to serve as a primary wireless 9-1-1 public
723	723	17 safety answering point for the county and to provide
724	724	18 wireless 9-1-1 service as prescribed by subsection (b)
725	725	19 of Section 15.6a of this Act, and which does provide
726	726	20 such service.
727	727	21 (B) $0.033 shall be transferred by the Comptroller
728	728	22 at the direction of the Illinois State Police to the
729	729	23 Wireless Carrier Reimbursement Fund until June 30,
730	730	24 2017; from July 1, 2017 through June 30, 2018, $0.026
731	731	25 shall be transferred; from July 1, 2018 through June
732	732	26 30, 2019, $0.020 shall be transferred; from July 1,
733	733
734	734
735	735
736	736
737	737
738	738	HB1458 - 19 - LRB103 05806 HLH 50826 b
739	739
740	740
741	741	HB1458- 20 -LRB103 05806 HLH 50826 b HB1458 - 20 - LRB103 05806 HLH 50826 b
742	742	HB1458 - 20 - LRB103 05806 HLH 50826 b
743	743	1 2019, through June 30, 2020, $0.013 shall be
744	744	2 transferred; from July 1, 2020 through June 30, 2021,
745	745	3 $0.007 will be transferred; and after June 30, 2021,
746	746	4 no transfer shall be made to the Wireless Carrier
747	747	5 Reimbursement Fund.
748	748	6 (C) Until December 31, 2017, $0.007 and on and
749	749	7 after January 1, 2018, $0.017 shall be used to cover
750	750	8 the Illinois State Police's administrative costs.
751	751	9 (D) Beginning January 1, 2018, until June 30,
752	752	10 2020, $0.12, and on and after July 1, 2020, $0.04 shall
753	753	11 be used to make monthly proportional grants to the
754	754	12 appropriate 9-1-1 Authority currently taking wireless
755	755	13 9-1-1 based upon the United States Postal Zip Code of
756	756	14 the billing addresses of subscribers wireless
757	757	15 carriers.
758	758	16 (E) Until June 30, 2023, $0.05 shall be used by the
759	759	17 Illinois State Police for grants for NG9-1-1 expenses,
760	760	18 with priority given to 9-1-1 Authorities that provide
761	761	19 9-1-1 service within the territory of a Large Electing
762	762	20 Provider as defined in Section 13-406.1 of the Public
763	763	21 Utilities Act.
764	764	22 (F) On and after July 1, 2020, $0.13 shall be used
765	765	23 for the implementation of and continuing expenses for
766	766	24 the Statewide NG9-1-1 system.
767	767	25 (2) After disbursements under paragraph (1) of this
768	768	26 subsection (b), all remaining funds in the Statewide 9-1-1
769	769
770	770
771	771
772	772
773	773
774	774	HB1458 - 20 - LRB103 05806 HLH 50826 b
775	775
776	776
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778	778	HB1458 - 21 - LRB103 05806 HLH 50826 b
779	779	1 Fund shall be disbursed in the following priority order:
780	780	2 (A) The Fund shall pay monthly to:
781	781	3 (i) the 9-1-1 Authorities that imposed
782	782	4 surcharges under Section 15.3 of this Act and were
783	783	5 required to report to the Illinois Commerce
784	784	6 Commission under Section 27 of the Wireless
785	785	7 Emergency Telephone Safety Act on October 1, 2014,
786	786	8 except a 9-1-1 Authority in a municipality with a
787	787	9 population in excess of 500,000, an amount equal
788	788	10 to the average monthly wireline and VoIP surcharge
789	789	11 revenue attributable to the most recent 12-month
790	790	12 period reported to the Illinois State Police under
791	791	13 that Section for the October 1, 2014 filing,
792	792	14 subject to the power of the Illinois State Police
793	793	15 to investigate the amount reported and adjust the
794	794	16 number by order under Article X of the Public
795	795	17 Utilities Act, so that the monthly amount paid
796	796	18 under this item accurately reflects one-twelfth of
797	797	19 the aggregate wireline and VoIP surcharge revenue
798	798	20 properly attributable to the most recent 12-month
799	799	21 period reported to the Commission; or
800	800	22 (ii) county qualified governmental entities
801	801	23 that did not impose a surcharge under Section 15.3
802	802	24 as of December 31, 2015, and counties that did not
803	803	25 impose a surcharge as of June 30, 2015, an amount
804	804	26 equivalent to their population multiplied by .37
805	805
806	806
807	807
808	808
809	809
810	810	HB1458 - 21 - LRB103 05806 HLH 50826 b
811	811
812	812
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814	814	HB1458 - 22 - LRB103 05806 HLH 50826 b
815	815	1 multiplied by the rate of $0.69; counties that are
816	816	2 not county qualified governmental entities and
817	817	3 that did not impose a surcharge as of December 31,
818	818	4 2015, shall not begin to receive the payment
819	819	5 provided for in this subsection until E9-1-1 and
820	820	6 wireless E9-1-1 services are provided within their
821	821	7 counties; or
822	822	8 (iii) counties without 9-1-1 service that had
823	823	9 a surcharge in place by December 31, 2015, an
824	824	10 amount equivalent to their population multiplied
825	825	11 by .37 multiplied by their surcharge rate as
826	826	12 established by the referendum.
827	827	13 (B) All 9-1-1 network costs for systems outside of
828	828	14 municipalities with a population of at least 500,000
829	829	15 shall be paid by the Illinois State Police directly to
830	830	16 the vendors.
831	831	17 (C) All expenses incurred by the Administrator and
832	832	18 the Statewide 9-1-1 Advisory Board and costs
833	833	19 associated with procurement under Section 15.6b
834	834	20 including requests for information and requests for
835	835	21 proposals.
836	836	22 (D) Funds may be held in reserve by the Statewide
837	837	23 9-1-1 Advisory Board and disbursed by the Illinois
838	838	24 State Police for grants under Section 15.4b of this
839	839	25 Act and for NG9-1-1 expenses up to $12.5 million per
840	840	26 year in State fiscal years 2016 and 2017; up to $20
841	841
842	842
843	843
844	844
845	845
846	846	HB1458 - 22 - LRB103 05806 HLH 50826 b
847	847
848	848
849	849	HB1458- 23 -LRB103 05806 HLH 50826 b HB1458 - 23 - LRB103 05806 HLH 50826 b
850	850	HB1458 - 23 - LRB103 05806 HLH 50826 b
851	851	1 million in State fiscal year 2018; up to $20.9 million
852	852	2 in State fiscal year 2019; up to $15.3 million in State
853	853	3 fiscal year 2020; up to $16.2 million in State fiscal
854	854	4 year 2021; up to $23.1 million in State fiscal year
855	855	5 2022; and up to $17.0 million per year for State fiscal
856	856	6 year 2023 and each year thereafter. The amount held in
857	857	7 reserve in State fiscal years 2021, 2022, and 2023
858	858	8 shall not be less than $6.5 million. Disbursements
859	859	9 under this subparagraph (D) shall be prioritized as
860	860	10 follows: (i) consolidation grants prioritized under
861	861	11 subsection (a) of Section 15.4b of this Act; (ii)
862	862	12 NG9-1-1 expenses; and (iii) consolidation grants under
863	863	13 Section 15.4b of this Act for consolidation expenses
864	864	14 incurred between January 1, 2010, and January 1, 2016.
865	865	15 (E) All remaining funds per remit month shall be
866	866	16 used to make monthly proportional grants to the
867	867	17 appropriate 9-1-1 Authority currently taking wireless
868	868	18 9-1-1 based upon the United States Postal Zip Code of
869	869	19 the billing addresses of subscribers of wireless
870	870	20 carriers.
871	871	21 (c) The moneys deposited into the Statewide 9-1-1 Fund
872	872	22 under this Section shall not be subject to administrative
873	873	23 charges or chargebacks unless otherwise authorized by this
874	874	24 Act.
875	875	25 (d) Whenever two or more 9-1-1 Authorities consolidate,
876	876	26 the resulting Joint Emergency Telephone System Board shall be
877	877
878	878
879	879
880	880
881	881
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883	883
884	884
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886	886	HB1458 - 24 - LRB103 05806 HLH 50826 b
887	887	1 entitled to the monthly payments that had theretofore been
888	888	2 made to each consolidating 9-1-1 Authority. Any reserves held
889	889	3 by any consolidating 9-1-1 Authority shall be transferred to
890	890	4 the resulting Joint Emergency Telephone System Board. Whenever
891	891	5 a county that has no 9-1-1 service as of January 1, 2016 enters
892	892	6 into an agreement to consolidate to create or join a Joint
893	893	7 Emergency Telephone System Board, the Joint Emergency
894	894	8 Telephone System Board shall be entitled to the monthly
895	895	9 payments that would have otherwise been paid to the county if
896	896	10 it had provided 9-1-1 service.
897	897	11 (e) Absent an enacted appropriation in any State fiscal
898	898	12 year, this subsection shall constitute a continuing
899	899	13 appropriation to the Department of all amounts necessary for
900	900	14 the purpose of making distributions as provided in subsection
901	901	15 (b). If an appropriation to the Department of the amounts set
902	902	16 forth in subsection (b) is enacted on or after July 1 of any
903	903	17 calendar year, then the continuing appropriation shall
904	904	18 discontinue for that State fiscal year, and the enacted
905	905	19 appropriation shall supersede the continuing appropriation for
906	906	20 that State fiscal year.
907	907	21 (Source: P.A. 101-639, eff. 6-12-20; 102-9, eff. 6-3-21;
908	908	22 102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
909	909	23 Section 20. The Riverboat Gambling Act is amended by
910	910	24 changing Sections 12 and 13 as follows:
911	911
912	912
913	913
914	914
915	915
916	916	HB1458 - 24 - LRB103 05806 HLH 50826 b
917	917
918	918
919	919	HB1458- 25 -LRB103 05806 HLH 50826 b HB1458 - 25 - LRB103 05806 HLH 50826 b
920	920	HB1458 - 25 - LRB103 05806 HLH 50826 b
921	921	1 (230 ILCS 10/12) (from Ch. 120, par. 2412)
922	922	2 Sec. 12. Admission tax; fees.
923	923	3 (a) A tax is hereby imposed upon admissions to riverboat
924	924	4 and casino gambling facilities operated by licensed owners
925	925	5 authorized pursuant to this Act. Until July 1, 2002, the rate
926	926	6 is $2 per person admitted. From July 1, 2002 until July 1,
927	927	7 2003, the rate is $3 per person admitted. From July 1, 2003
928	928	8 until August 23, 2005 (the effective date of Public Act
929	929	9 94-673), for a licensee that admitted 1,000,000 persons or
930	930	10 fewer in the previous calendar year, the rate is $3 per person
931	931	11 admitted; for a licensee that admitted more than 1,000,000 but
932	932	12 no more than 2,300,000 persons in the previous calendar year,
933	933	13 the rate is $4 per person admitted; and for a licensee that
934	934	14 admitted more than 2,300,000 persons in the previous calendar
935	935	15 year, the rate is $5 per person admitted. Beginning on August
936	936	16 23, 2005 (the effective date of Public Act 94-673), for a
937	937	17 licensee that admitted 1,000,000 persons or fewer in calendar
938	938	18 year 2004, the rate is $2 per person admitted, and for all
939	939	19 other licensees, including licensees that were not conducting
940	940	20 gambling operations in 2004, the rate is $3 per person
941	941	21 admitted. This admission tax is imposed upon the licensed
942	942	22 owner conducting gambling.
943	943	23 (1) The admission tax shall be paid for each
944	944	24 admission, except that a person who exits a riverboat
945	945	25 gambling facility and reenters that riverboat gambling
946	946	26 facility within the same gaming day shall be subject only
947	947
948	948
949	949
950	950
951	951
952	952	HB1458 - 25 - LRB103 05806 HLH 50826 b
953	953
954	954
955	955	HB1458- 26 -LRB103 05806 HLH 50826 b HB1458 - 26 - LRB103 05806 HLH 50826 b
956	956	HB1458 - 26 - LRB103 05806 HLH 50826 b
957	957	1 to the initial admission tax.
958	958	2 (2) (Blank).
959	959	3 (3) The riverboat licensee may issue tax-free passes
960	960	4 to actual and necessary officials and employees of the
961	961	5 licensee or other persons actually working on the
962	962	6 riverboat.
963	963	7 (4) The number and issuance of tax-free passes is
964	964	8 subject to the rules of the Board, and a list of all
965	965	9 persons to whom the tax-free passes are issued shall be
966	966	10 filed with the Board.
967	967	11 (a-5) A fee is hereby imposed upon admissions operated by
968	968	12 licensed managers on behalf of the State pursuant to Section
969	969	13 7.3 at the rates provided in this subsection (a-5). For a
970	970	14 licensee that admitted 1,000,000 persons or fewer in the
971	971	15 previous calendar year, the rate is $3 per person admitted;
972	972	16 for a licensee that admitted more than 1,000,000 but no more
973	973	17 than 2,300,000 persons in the previous calendar year, the rate
974	974	18 is $4 per person admitted; and for a licensee that admitted
975	975	19 more than 2,300,000 persons in the previous calendar year, the
976	976	20 rate is $5 per person admitted.
977	977	21 (1) The admission fee shall be paid for each
978	978	22 admission.
979	979	23 (2) (Blank).
980	980	24 (3) The licensed manager may issue fee-free passes to
981	981	25 actual and necessary officials and employees of the
982	982	26 manager or other persons actually working on the
983	983
984	984
985	985
986	986
987	987
988	988	HB1458 - 26 - LRB103 05806 HLH 50826 b
989	989
990	990
991	991	HB1458- 27 -LRB103 05806 HLH 50826 b HB1458 - 27 - LRB103 05806 HLH 50826 b
992	992	HB1458 - 27 - LRB103 05806 HLH 50826 b
993	993	1 riverboat.
994	994	2 (4) The number and issuance of fee-free passes is
995	995	3 subject to the rules of the Board, and a list of all
996	996	4 persons to whom the fee-free passes are issued shall be
997	997	5 filed with the Board.
998	998	6 (b) Except as provided in subsection (b-5), from the tax
999	999	7 imposed under subsection (a) and the fee imposed under
1000	1000	8 subsection (a-5), a municipality shall receive from the State
1001	1001	9 $1 for each person embarking on a riverboat docked within the
1002	1002	10 municipality or entering a casino located within the
1003	1003	11 municipality, and a county shall receive $1 for each person
1004	1004	12 entering a casino or embarking on a riverboat docked within
1005	1005	13 the county but outside the boundaries of any municipality. The
1006	1006	14 municipality's or county's share shall be collected by the
1007	1007	15 Board on behalf of the State and remitted quarterly by the
1008	1008	16 State, subject to appropriation, to the treasurer of the unit
1009	1009	17 of local government for deposit in the general fund. Absent an
1010	1010	18 enacted appropriation in any State fiscal year, this
1011	1011	19 subsection (b) shall constitute a continuing appropriation of
1012	1012	20 all amounts necessary for the purpose of making distributions
1013	1013	21 to municipalities and counties as provided in this subsection
1014	1014	22 (b). If an appropriation of the amounts set forth in this
1015	1015	23 subsection (b) is enacted on or after July 1 of any calendar
1016	1016	24 year, then the continuing appropriation shall discontinue for
1017	1017	25 that State fiscal year, and the enacted appropriation shall
1018	1018	26 supersede the continuing appropriation for that State fiscal
1019	1019
1020	1020
1021	1021
1022	1022
1023	1023
1024	1024	HB1458 - 27 - LRB103 05806 HLH 50826 b
1025	1025
1026	1026
1027	1027	HB1458- 28 -LRB103 05806 HLH 50826 b HB1458 - 28 - LRB103 05806 HLH 50826 b
1028	1028	HB1458 - 28 - LRB103 05806 HLH 50826 b
1029	1029	1 year.
1030	1030	2 (b-5) From the tax imposed under subsection (a) and the
1031	1031	3 fee imposed under subsection (a-5), $1 for each person
1032	1032	4 embarking on a riverboat designated in paragraph (4) of
1033	1033	5 subsection (e-5) of Section 7 shall be divided as follows:
1034	1034	6 $0.70 to the City of Rockford, $0.05 to the City of Loves Park,
1035	1035	7 $0.05 to the Village of Machesney Park, and $0.20 to Winnebago
1036	1036	8 County.
1037	1037	9 The municipality's or county's share shall be collected by
1038	1038	10 the Board on behalf of the State and remitted monthly by the
1039	1039	11 State, subject to appropriation, to the treasurer of the unit
1040	1040	12 of local government for deposit in the general fund.
1041	1041	13 (b-10) From the tax imposed under subsection (a) and the
1042	1042	14 fee imposed under subsection (a-5), $1 for each person
1043	1043	15 embarking on a riverboat or entering a casino designated in
1044	1044	16 paragraph (1) of subsection (e-5) of Section 7 shall be
1045	1045	17 divided as follows: $0.70 to the City of Chicago, $0.15 to the
1046	1046	18 Village of Maywood, and $0.15 to the Village of Summit.
1047	1047	19 The municipality's or county's share shall be collected by
1048	1048	20 the Board on behalf of the State and remitted monthly by the
1049	1049	21 State, subject to appropriation, to the treasurer of the unit
1050	1050	22 of local government for deposit in the general fund.
1051	1051	23 (b-15) From the tax imposed under subsection (a) and the
1052	1052	24 fee imposed under subsection (a-5), $1 for each person
1053	1053	25 embarking on a riverboat or entering a casino designated in
1054	1054	26 paragraph (2) of subsection (e-5) of Section 7 shall be
1055	1055
1056	1056
1057	1057
1058	1058
1059	1059
1060	1060	HB1458 - 28 - LRB103 05806 HLH 50826 b
1061	1061
1062	1062
1063	1063	HB1458- 29 -LRB103 05806 HLH 50826 b HB1458 - 29 - LRB103 05806 HLH 50826 b
1064	1064	HB1458 - 29 - LRB103 05806 HLH 50826 b
1065	1065	1 divided as follows: $0.70 to the City of Danville and $0.30 to
1066	1066	2 Vermilion County.
1067	1067	3 The municipality's or county's share shall be collected by
1068	1068	4 the Board on behalf of the State and remitted monthly by the
1069	1069	5 State, subject to appropriation, to the treasurer of the unit
1070	1070	6 of local government for deposit in the general fund.
1071	1071	7 (c) The licensed owner shall pay the entire admission tax
1072	1072	8 to the Board and the licensed manager shall pay the entire
1073	1073	9 admission fee to the Board. Such payments shall be made daily.
1074	1074	10 Accompanying each payment shall be a return on forms provided
1075	1075	11 by the Board which shall include other information regarding
1076	1076	12 admissions as the Board may require. Failure to submit either
1077	1077	13 the payment or the return within the specified time may result
1078	1078	14 in suspension or revocation of the owners or managers license.
1079	1079	15 (c-5) A tax is imposed on admissions to organization
1080	1080	16 gaming facilities at the rate of $3 per person admitted by an
1081	1081	17 organization gaming licensee. The tax is imposed upon the
1082	1082	18 organization gaming licensee.
1083	1083	19 (1) The admission tax shall be paid for each
1084	1084	20 admission, except that a person who exits an organization
1085	1085	21 gaming facility and reenters that organization gaming
1086	1086	22 facility within the same gaming day, as the term "gaming
1087	1087	23 day" is defined by the Board by rule, shall be subject only
1088	1088	24 to the initial admission tax. The Board shall establish,
1089	1089	25 by rule, a procedure to determine whether a person
1090	1090	26 admitted to an organization gaming facility has paid the
1091	1091
1092	1092
1093	1093
1094	1094
1095	1095
1096	1096	HB1458 - 29 - LRB103 05806 HLH 50826 b
1097	1097
1098	1098
1099	1099	HB1458- 30 -LRB103 05806 HLH 50826 b HB1458 - 30 - LRB103 05806 HLH 50826 b
1100	1100	HB1458 - 30 - LRB103 05806 HLH 50826 b
1101	1101	1 admission tax.
1102	1102	2 (2) An organization gaming licensee may issue tax-free
1103	1103	3 passes to actual and necessary officials and employees of
1104	1104	4 the licensee and other persons associated with its gaming
1105	1105	5 operations.
1106	1106	6 (3) The number and issuance of tax-free passes is
1107	1107	7 subject to the rules of the Board, and a list of all
1108	1108	8 persons to whom the tax-free passes are issued shall be
1109	1109	9 filed with the Board.
1110	1110	10 (4) The organization gaming licensee shall pay the
1111	1111	11 entire admission tax to the Board.
1112	1112	12 Such payments shall be made daily. Accompanying each
1113	1113	13 payment shall be a return on forms provided by the Board, which
1114	1114	14 shall include other information regarding admission as the
1115	1115	15 Board may require. Failure to submit either the payment or the
1116	1116	16 return within the specified time may result in suspension or
1117	1117	17 revocation of the organization gaming license.
1118	1118	18 From the tax imposed under this subsection (c-5), a
1119	1119	19 municipality other than the Village of Stickney or the City of
1120	1120	20 Collinsville in which an organization gaming facility is
1121	1121	21 located, or if the organization gaming facility is not located
1122	1122	22 within a municipality, then the county in which the
1123	1123	23 organization gaming facility is located, except as otherwise
1124	1124	24 provided in this Section, shall receive, subject to
1125	1125	25 appropriation, $1 for each person who enters the organization
1126	1126	26 gaming facility. For each admission to the organization gaming
1127	1127
1128	1128
1129	1129
1130	1130
1131	1131
1132	1132	HB1458 - 30 - LRB103 05806 HLH 50826 b
1133	1133
1134	1134
1135	1135	HB1458- 31 -LRB103 05806 HLH 50826 b HB1458 - 31 - LRB103 05806 HLH 50826 b
1136	1136	HB1458 - 31 - LRB103 05806 HLH 50826 b
1137	1137	1 facility in excess of 1,500,000 in a year, from the tax imposed
1138	1138	2 under this subsection (c-5), the county in which the
1139	1139	3 organization gaming facility is located shall receive, subject
1140	1140	4 to appropriation, $0.30, which shall be in addition to any
1141	1141	5 other moneys paid to the county under this Section.
1142	1142	6 From the tax imposed under this subsection (c-5) on an
1143	1143	7 organization gaming facility located in the Village of
1144	1144	8 Stickney, $1 for each person who enters the organization
1145	1145	9 gaming facility shall be distributed as follows, subject to
1146	1146	10 appropriation: $0.24 to the Village of Stickney, $0.49 to the
1147	1147	11 Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the
1148	1148	12 Stickney Public Health District, and $0.05 to the City of
1149	1149	13 Bridgeview.
1150	1150	14 From the tax imposed under this subsection (c-5) on an
1151	1151	15 organization gaming facility located in the City of
1152	1152	16 Collinsville, the following shall each receive 10 cents for
1153	1153	17 each person who enters the organization gaming facility,
1154	1154	18 subject to appropriation: the Village of Alorton; the Village
1155	1155	19 of Washington Park; State Park Place; the Village of Fairmont
1156	1156	20 City; the City of Centreville; the Village of Brooklyn; the
1157	1157	21 City of Venice; the City of Madison; the Village of
1158	1158	22 Caseyville; and the Village of Pontoon Beach.
1159	1159	23 On the 25th day of each month, all amounts remaining after
1160	1160	24 payments required under this subsection (c-5) have been made
1161	1161	25 shall be transferred into the Capital Projects Fund.
1162	1162	26 (d) The Board shall administer and collect the admission
1163	1163
1164	1164
1165	1165
1166	1166
1167	1167
1168	1168	HB1458 - 31 - LRB103 05806 HLH 50826 b
1169	1169
1170	1170
1171	1171	HB1458- 32 -LRB103 05806 HLH 50826 b HB1458 - 32 - LRB103 05806 HLH 50826 b
1172	1172	HB1458 - 32 - LRB103 05806 HLH 50826 b
1173	1173	1 tax imposed by this Section, to the extent practicable, in a
1174	1174	2 manner consistent with the provisions of Sections 4, 5, 5a,
1175	1175	3 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
1176	1176	4 the Retailers' Occupation Tax Act and Section 3-7 of the
1177	1177	5 Uniform Penalty and Interest Act.
1178	1178	6 (Source: P.A. 101-31, eff. 6-28-19.)
1179	1179	7 (230 ILCS 10/13) (from Ch. 120, par. 2413)
1180	1180	8 Sec. 13. Wagering tax; rate; distribution.
1181	1181	9 (a) Until January 1, 1998, a tax is imposed on the adjusted
1182	1182	10 gross receipts received from gambling games authorized under
1183	1183	11 this Act at the rate of 20%.
1184	1184	12 (a-1) From January 1, 1998 until July 1, 2002, a privilege
1185	1185	13 tax is imposed on persons engaged in the business of
1186	1186	14 conducting riverboat gambling operations, based on the
1187	1187	15 adjusted gross receipts received by a licensed owner from
1188	1188	16 gambling games authorized under this Act at the following
1189	1189	17 rates:
1190	1190	18 15% of annual adjusted gross receipts up to and
1191	1191	19 including $25,000,000;
1192	1192	20 20% of annual adjusted gross receipts in excess of
1193	1193	21 $25,000,000 but not exceeding $50,000,000;
1194	1194	22 25% of annual adjusted gross receipts in excess of
1195	1195	23 $50,000,000 but not exceeding $75,000,000;
1196	1196	24 30% of annual adjusted gross receipts in excess of
1197	1197	25 $75,000,000 but not exceeding $100,000,000;
1198	1198
1199	1199
1200	1200
1201	1201
1202	1202
1203	1203	HB1458 - 32 - LRB103 05806 HLH 50826 b
1204	1204
1205	1205
1206	1206	HB1458- 33 -LRB103 05806 HLH 50826 b HB1458 - 33 - LRB103 05806 HLH 50826 b
1207	1207	HB1458 - 33 - LRB103 05806 HLH 50826 b
1208	1208	1 35% of annual adjusted gross receipts in excess of
1209	1209	2 $100,000,000.
1210	1210	3 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
1211	1211	4 is imposed on persons engaged in the business of conducting
1212	1212	5 riverboat gambling operations, other than licensed managers
1213	1213	6 conducting riverboat gambling operations on behalf of the
1214	1214	7 State, based on the adjusted gross receipts received by a
1215	1215	8 licensed owner from gambling games authorized under this Act
1216	1216	9 at the following rates:
1217	1217	10 15% of annual adjusted gross receipts up to and
1218	1218	11 including $25,000,000;
1219	1219	12 22.5% of annual adjusted gross receipts in excess of
1220	1220	13 $25,000,000 but not exceeding $50,000,000;
1221	1221	14 27.5% of annual adjusted gross receipts in excess of
1222	1222	15 $50,000,000 but not exceeding $75,000,000;
1223	1223	16 32.5% of annual adjusted gross receipts in excess of
1224	1224	17 $75,000,000 but not exceeding $100,000,000;
1225	1225	18 37.5% of annual adjusted gross receipts in excess of
1226	1226	19 $100,000,000 but not exceeding $150,000,000;
1227	1227	20 45% of annual adjusted gross receipts in excess of
1228	1228	21 $150,000,000 but not exceeding $200,000,000;
1229	1229	22 50% of annual adjusted gross receipts in excess of
1230	1230	23 $200,000,000.
1231	1231	24 (a-3) Beginning July 1, 2003, a privilege tax is imposed
1232	1232	25 on persons engaged in the business of conducting riverboat
1233	1233	26 gambling operations, other than licensed managers conducting
1234	1234
1235	1235
1236	1236
1237	1237
1238	1238
1239	1239	HB1458 - 33 - LRB103 05806 HLH 50826 b
1240	1240
1241	1241
1242	1242	HB1458- 34 -LRB103 05806 HLH 50826 b HB1458 - 34 - LRB103 05806 HLH 50826 b
1243	1243	HB1458 - 34 - LRB103 05806 HLH 50826 b
1244	1244	1 riverboat gambling operations on behalf of the State, based on
1245	1245	2 the adjusted gross receipts received by a licensed owner from
1246	1246	3 gambling games authorized under this Act at the following
1247	1247	4 rates:
1248	1248	5 15% of annual adjusted gross receipts up to and
1249	1249	6 including $25,000,000;
1250	1250	7 27.5% of annual adjusted gross receipts in excess of
1251	1251	8 $25,000,000 but not exceeding $37,500,000;
1252	1252	9 32.5% of annual adjusted gross receipts in excess of
1253	1253	10 $37,500,000 but not exceeding $50,000,000;
1254	1254	11 37.5% of annual adjusted gross receipts in excess of
1255	1255	12 $50,000,000 but not exceeding $75,000,000;
1256	1256	13 45% of annual adjusted gross receipts in excess of
1257	1257	14 $75,000,000 but not exceeding $100,000,000;
1258	1258	15 50% of annual adjusted gross receipts in excess of
1259	1259	16 $100,000,000 but not exceeding $250,000,000;
1260	1260	17 70% of annual adjusted gross receipts in excess of
1261	1261	18 $250,000,000.
1262	1262	19 An amount equal to the amount of wagering taxes collected
1263	1263	20 under this subsection (a-3) that are in addition to the amount
1264	1264	21 of wagering taxes that would have been collected if the
1265	1265	22 wagering tax rates under subsection (a-2) were in effect shall
1266	1266	23 be paid into the Common School Fund.
1267	1267	24 The privilege tax imposed under this subsection (a-3)
1268	1268	25 shall no longer be imposed beginning on the earlier of (i) July
1269	1269	26 1, 2005; (ii) the first date after June 20, 2003 that riverboat
1270	1270
1271	1271
1272	1272
1273	1273
1274	1274
1275	1275	HB1458 - 34 - LRB103 05806 HLH 50826 b
1276	1276
1277	1277
1278	1278	HB1458- 35 -LRB103 05806 HLH 50826 b HB1458 - 35 - LRB103 05806 HLH 50826 b
1279	1279	HB1458 - 35 - LRB103 05806 HLH 50826 b
1280	1280	1 gambling operations are conducted pursuant to a dormant
1281	1281	2 license; or (iii) the first day that riverboat gambling
1282	1282	3 operations are conducted under the authority of an owners
1283	1283	4 license that is in addition to the 10 owners licenses
1284	1284	5 initially authorized under this Act. For the purposes of this
1285	1285	6 subsection (a-3), the term "dormant license" means an owners
1286	1286	7 license that is authorized by this Act under which no
1287	1287	8 riverboat gambling operations are being conducted on June 20,
1288	1288	9 2003.
1289	1289	10 (a-4) Beginning on the first day on which the tax imposed
1290	1290	11 under subsection (a-3) is no longer imposed and ending upon
1291	1291	12 the imposition of the privilege tax under subsection (a-5) of
1292	1292	13 this Section, a privilege tax is imposed on persons engaged in
1293	1293	14 the business of conducting gambling operations, other than
1294	1294	15 licensed managers conducting riverboat gambling operations on
1295	1295	16 behalf of the State, based on the adjusted gross receipts
1296	1296	17 received by a licensed owner from gambling games authorized
1297	1297	18 under this Act at the following rates:
1298	1298	19 15% of annual adjusted gross receipts up to and
1299	1299	20 including $25,000,000;
1300	1300	21 22.5% of annual adjusted gross receipts in excess of
1301	1301	22 $25,000,000 but not exceeding $50,000,000;
1302	1302	23 27.5% of annual adjusted gross receipts in excess of
1303	1303	24 $50,000,000 but not exceeding $75,000,000;
1304	1304	25 32.5% of annual adjusted gross receipts in excess of
1305	1305	26 $75,000,000 but not exceeding $100,000,000;
1306	1306
1307	1307
1308	1308
1309	1309
1310	1310
1311	1311	HB1458 - 35 - LRB103 05806 HLH 50826 b
1312	1312
1313	1313
1314	1314	HB1458- 36 -LRB103 05806 HLH 50826 b HB1458 - 36 - LRB103 05806 HLH 50826 b
1315	1315	HB1458 - 36 - LRB103 05806 HLH 50826 b
1316	1316	1 37.5% of annual adjusted gross receipts in excess of
1317	1317	2 $100,000,000 but not exceeding $150,000,000;
1318	1318	3 45% of annual adjusted gross receipts in excess of
1319	1319	4 $150,000,000 but not exceeding $200,000,000;
1320	1320	5 50% of annual adjusted gross receipts in excess of
1321	1321	6 $200,000,000.
1322	1322	7 For the imposition of the privilege tax in this subsection
1323	1323	8 (a-4), amounts paid pursuant to item (1) of subsection (b) of
1324	1324	9 Section 56 of the Illinois Horse Racing Act of 1975 shall not
1325	1325	10 be included in the determination of adjusted gross receipts.
1326	1326	11 (a-5)(1) Beginning on July 1, 2020, a privilege tax is
1327	1327	12 imposed on persons engaged in the business of conducting
1328	1328	13 gambling operations, other than the owners licensee under
1329	1329	14 paragraph (1) of subsection (e-5) of Section 7 and licensed
1330	1330	15 managers conducting riverboat gambling operations on behalf of
1331	1331	16 the State, based on the adjusted gross receipts received by
1332	1332	17 such licensee from the gambling games authorized under this
1333	1333	18 Act. The privilege tax for all gambling games other than table
1334	1334	19 games, including, but not limited to, slot machines, video
1335	1335	20 game of chance gambling, and electronic gambling games shall
1336	1336	21 be at the following rates:
1337	1337	22 15% of annual adjusted gross receipts up to and
1338	1338	23 including $25,000,000;
1339	1339	24 22.5% of annual adjusted gross receipts in excess of
1340	1340	25 $25,000,000 but not exceeding $50,000,000;
1341	1341	26 27.5% of annual adjusted gross receipts in excess of
1342	1342
1343	1343
1344	1344
1345	1345
1346	1346
1347	1347	HB1458 - 36 - LRB103 05806 HLH 50826 b
1348	1348
1349	1349
1350	1350	HB1458- 37 -LRB103 05806 HLH 50826 b HB1458 - 37 - LRB103 05806 HLH 50826 b
1351	1351	HB1458 - 37 - LRB103 05806 HLH 50826 b
1352	1352	1 $50,000,000 but not exceeding $75,000,000;
1353	1353	2 32.5% of annual adjusted gross receipts in excess of
1354	1354	3 $75,000,000 but not exceeding $100,000,000;
1355	1355	4 37.5% of annual adjusted gross receipts in excess of
1356	1356	5 $100,000,000 but not exceeding $150,000,000;
1357	1357	6 45% of annual adjusted gross receipts in excess of
1358	1358	7 $150,000,000 but not exceeding $200,000,000;
1359	1359	8 50% of annual adjusted gross receipts in excess of
1360	1360	9 $200,000,000.
1361	1361	10 The privilege tax for table games shall be at the
1362	1362	11 following rates:
1363	1363	12 15% of annual adjusted gross receipts up to and
1364	1364	13 including $25,000,000;
1365	1365	14 20% of annual adjusted gross receipts in excess of
1366	1366	15 $25,000,000.
1367	1367	16 For the imposition of the privilege tax in this subsection
1368	1368	17 (a-5), amounts paid pursuant to item (1) of subsection (b) of
1369	1369	18 Section 56 of the Illinois Horse Racing Act of 1975 shall not
1370	1370	19 be included in the determination of adjusted gross receipts.
1371	1371	20 (2) Beginning on the first day that an owners licensee
1372	1372	21 under paragraph (1) of subsection (e-5) of Section 7 conducts
1373	1373	22 gambling operations, either in a temporary facility or a
1374	1374	23 permanent facility, a privilege tax is imposed on persons
1375	1375	24 engaged in the business of conducting gambling operations
1376	1376	25 under paragraph (1) of subsection (e-5) of Section 7, other
1377	1377	26 than licensed managers conducting riverboat gambling
1378	1378
1379	1379
1380	1380
1381	1381
1382	1382
1383	1383	HB1458 - 37 - LRB103 05806 HLH 50826 b
1384	1384
1385	1385
1386	1386	HB1458- 38 -LRB103 05806 HLH 50826 b HB1458 - 38 - LRB103 05806 HLH 50826 b
1387	1387	HB1458 - 38 - LRB103 05806 HLH 50826 b
1388	1388	1 operations on behalf of the State, based on the adjusted gross
1389	1389	2 receipts received by such licensee from the gambling games
1390	1390	3 authorized under this Act. The privilege tax for all gambling
1391	1391	4 games other than table games, including, but not limited to,
1392	1392	5 slot machines, video game of chance gambling, and electronic
1393	1393	6 gambling games shall be at the following rates:
1394	1394	7 12% of annual adjusted gross receipts up to and
1395	1395	8 including $25,000,000 to the State and 10.5% of annual
1396	1396	9 adjusted gross receipts up to and including $25,000,000 to
1397	1397	10 the City of Chicago;
1398	1398	11 16% of annual adjusted gross receipts in excess of
1399	1399	12 $25,000,000 but not exceeding $50,000,000 to the State and
1400	1400	13 14% of annual adjusted gross receipts in excess of
1401	1401	14 $25,000,000 but not exceeding $50,000,000 to the City of
1402	1402	15 Chicago;
1403	1403	16 20.1% of annual adjusted gross receipts in excess of
1404	1404	17 $50,000,000 but not exceeding $75,000,000 to the State and
1405	1405	18 17.4% of annual adjusted gross receipts in excess of
1406	1406	19 $50,000,000 but not exceeding $75,000,000 to the City of
1407	1407	20 Chicago;
1408	1408	21 21.4% of annual adjusted gross receipts in excess of
1409	1409	22 $75,000,000 but not exceeding $100,000,000 to the State
1410	1410	23 and 18.6% of annual adjusted gross receipts in excess of
1411	1411	24 $75,000,000 but not exceeding $100,000,000 to the City of
1412	1412	25 Chicago;
1413	1413	26 22.7% of annual adjusted gross receipts in excess of
1414	1414
1415	1415
1416	1416
1417	1417
1418	1418
1419	1419	HB1458 - 38 - LRB103 05806 HLH 50826 b
1420	1420
1421	1421
1422	1422	HB1458- 39 -LRB103 05806 HLH 50826 b HB1458 - 39 - LRB103 05806 HLH 50826 b
1423	1423	HB1458 - 39 - LRB103 05806 HLH 50826 b
1424	1424	1 $100,000,000 but not exceeding $150,000,000 to the State
1425	1425	2 and 19.8% of annual adjusted gross receipts in excess of
1426	1426	3 $100,000,000 but not exceeding $150,000,000 to the City of
1427	1427	4 Chicago;
1428	1428	5 24.1% of annual adjusted gross receipts in excess of
1429	1429	6 $150,000,000 but not exceeding $225,000,000 to the State
1430	1430	7 and 20.9% of annual adjusted gross receipts in excess of
1431	1431	8 $150,000,000 but not exceeding $225,000,000 to the City of
1432	1432	9 Chicago;
1433	1433	10 26.8% of annual adjusted gross receipts in excess of
1434	1434	11 $225,000,000 but not exceeding $1,000,000,000 to the State
1435	1435	12 and 23.2% of annual adjusted gross receipts in excess of
1436	1436	13 $225,000,000 but not exceeding $1,000,000,000 to the City
1437	1437	14 of Chicago;
1438	1438	15 40% of annual adjusted gross receipts in excess of
1439	1439	16 $1,000,000,000 to the State and 34.7% of annual gross
1440	1440	17 receipts in excess of $1,000,000,000 to the City of
1441	1441	18 Chicago.
1442	1442	19 The privilege tax for table games shall be at the
1443	1443	20 following rates:
1444	1444	21 8.1% of annual adjusted gross receipts up to and
1445	1445	22 including $25,000,000 to the State and 6.9% of annual
1446	1446	23 adjusted gross receipts up to and including $25,000,000 to
1447	1447	24 the City of Chicago;
1448	1448	25 10.7% of annual adjusted gross receipts in excess of
1449	1449	26 $25,000,000 but not exceeding $75,000,000 to the State and
1450	1450
1451	1451
1452	1452
1453	1453
1454	1454
1455	1455	HB1458 - 39 - LRB103 05806 HLH 50826 b
1456	1456
1457	1457
1458	1458	HB1458- 40 -LRB103 05806 HLH 50826 b HB1458 - 40 - LRB103 05806 HLH 50826 b
1459	1459	HB1458 - 40 - LRB103 05806 HLH 50826 b
1460	1460	1 9.3% of annual adjusted gross receipts in excess of
1461	1461	2 $25,000,000 but not exceeding $75,000,000 to the City of
1462	1462	3 Chicago;
1463	1463	4 11.2% of annual adjusted gross receipts in excess of
1464	1464	5 $75,000,000 but not exceeding $175,000,000 to the State
1465	1465	6 and 9.8% of annual adjusted gross receipts in excess of
1466	1466	7 $75,000,000 but not exceeding $175,000,000 to the City of
1467	1467	8 Chicago;
1468	1468	9 13.5% of annual adjusted gross receipts in excess of
1469	1469	10 $175,000,000 but not exceeding $225,000,000 to the State
1470	1470	11 and 11.5% of annual adjusted gross receipts in excess of
1471	1471	12 $175,000,000 but not exceeding $225,000,000 to the City of
1472	1472	13 Chicago;
1473	1473	14 15.1% of annual adjusted gross receipts in excess of
1474	1474	15 $225,000,000 but not exceeding $275,000,000 to the State
1475	1475	16 and 12.9% of annual adjusted gross receipts in excess of
1476	1476	17 $225,000,000 but not exceeding $275,000,000 to the City of
1477	1477	18 Chicago;
1478	1478	19 16.2% of annual adjusted gross receipts in excess of
1479	1479	20 $275,000,000 but not exceeding $375,000,000 to the State
1480	1480	21 and 13.8% of annual adjusted gross receipts in excess of
1481	1481	22 $275,000,000 but not exceeding $375,000,000 to the City of
1482	1482	23 Chicago;
1483	1483	24 18.9% of annual adjusted gross receipts in excess of
1484	1484	25 $375,000,000 to the State and 16.1% of annual gross
1485	1485	26 receipts in excess of $375,000,000 to the City of Chicago.
1486	1486
1487	1487
1488	1488
1489	1489
1490	1490
1491	1491	HB1458 - 40 - LRB103 05806 HLH 50826 b
1492	1492
1493	1493
1494	1494	HB1458- 41 -LRB103 05806 HLH 50826 b HB1458 - 41 - LRB103 05806 HLH 50826 b
1495	1495	HB1458 - 41 - LRB103 05806 HLH 50826 b
1496	1496	1 For the imposition of the privilege tax in this subsection
1497	1497	2 (a-5), amounts paid pursuant to item (1) of subsection (b) of
1498	1498	3 Section 56 of the Illinois Horse Racing Act of 1975 shall not
1499	1499	4 be included in the determination of adjusted gross receipts.
1500	1500	5 Notwithstanding the provisions of this subsection (a-5),
1501	1501	6 for the first 10 years that the privilege tax is imposed under
1502	1502	7 this subsection (a-5), the privilege tax shall be imposed on
1503	1503	8 the modified annual adjusted gross receipts of a riverboat or
1504	1504	9 casino conducting gambling operations in the City of East St.
1505	1505	10 Louis, unless:
1506	1506	11 (1) the riverboat or casino fails to employ at least
1507	1507	12 450 people, except no minimum employment shall be required
1508	1508	13 during 2020 and 2021 or during periods that the riverboat
1509	1509	14 or casino is closed on orders of State officials for
1510	1510	15 public health emergencies or other emergencies not caused
1511	1511	16 by the riverboat or casino;
1512	1512	17 (2) the riverboat or casino fails to maintain
1513	1513	18 operations in a manner consistent with this Act or is not a
1514	1514	19 viable riverboat or casino subject to the approval of the
1515	1515	20 Board; or
1516	1516	21 (3) the owners licensee is not an entity in which
1517	1517	22 employees participate in an employee stock ownership plan
1518	1518	23 or in which the owners licensee sponsors a 401(k)
1519	1519	24 retirement plan and makes a matching employer contribution
1520	1520	25 equal to at least one-quarter of the first 12% or one-half
1521	1521	26 of the first 6% of each participating employee's
1522	1522
1523	1523
1524	1524
1525	1525
1526	1526
1527	1527	HB1458 - 41 - LRB103 05806 HLH 50826 b
1528	1528
1529	1529
1530	1530	HB1458- 42 -LRB103 05806 HLH 50826 b HB1458 - 42 - LRB103 05806 HLH 50826 b
1531	1531	HB1458 - 42 - LRB103 05806 HLH 50826 b
1532	1532	1 contribution, not to exceed any limitations under federal
1533	1533	2 laws and regulations.
1534	1534	3 As used in this subsection (a-5), "modified annual
1535	1535	4 adjusted gross receipts" means:
1536	1536	5 (A) for calendar year 2020, the annual adjusted gross
1537	1537	6 receipts for the current year minus the difference between
1538	1538	7 an amount equal to the average annual adjusted gross
1539	1539	8 receipts from a riverboat or casino conducting gambling
1540	1540	9 operations in the City of East St. Louis for 2014, 2015,
1541	1541	10 2016, 2017, and 2018 and the annual adjusted gross
1542	1542	11 receipts for 2018;
1543	1543	12 (B) for calendar year 2021, the annual adjusted gross
1544	1544	13 receipts for the current year minus the difference between
1545	1545	14 an amount equal to the average annual adjusted gross
1546	1546	15 receipts from a riverboat or casino conducting gambling
1547	1547	16 operations in the City of East St. Louis for 2014, 2015,
1548	1548	17 2016, 2017, and 2018 and the annual adjusted gross
1549	1549	18 receipts for 2019; and
1550	1550	19 (C) for calendar years 2022 through 2029, the annual
1551	1551	20 adjusted gross receipts for the current year minus the
1552	1552	21 difference between an amount equal to the average annual
1553	1553	22 adjusted gross receipts from a riverboat or casino
1554	1554	23 conducting gambling operations in the City of East St.
1555	1555	24 Louis for 3 years preceding the current year and the
1556	1556	25 annual adjusted gross receipts for the immediately
1557	1557	26 preceding year.
1558	1558
1559	1559
1560	1560
1561	1561
1562	1562
1563	1563	HB1458 - 42 - LRB103 05806 HLH 50826 b
1564	1564
1565	1565
1566	1566	HB1458- 43 -LRB103 05806 HLH 50826 b HB1458 - 43 - LRB103 05806 HLH 50826 b
1567	1567	HB1458 - 43 - LRB103 05806 HLH 50826 b
1568	1568	1 (a-6) From June 28, 2019 (the effective date of Public Act
1569	1569	2 101-31) until June 30, 2023, an owners licensee that conducted
1570	1570	3 gambling operations prior to January 1, 2011 shall receive a
1571	1571	4 dollar-for-dollar credit against the tax imposed under this
1572	1572	5 Section for any renovation or construction costs paid by the
1573	1573	6 owners licensee, but in no event shall the credit exceed
1574	1574	7 $2,000,000.
1575	1575	8 Additionally, from June 28, 2019 (the effective date of
1576	1576	9 Public Act 101-31) until December 31, 2024, an owners licensee
1577	1577	10 that (i) is located within 15 miles of the Missouri border, and
1578	1578	11 (ii) has at least 3 riverboats, casinos, or their equivalent
1579	1579	12 within a 45-mile radius, may be authorized to relocate to a new
1580	1580	13 location with the approval of both the unit of local
1581	1581	14 government designated as the home dock and the Board, so long
1582	1582	15 as the new location is within the same unit of local government
1583	1583	16 and no more than 3 miles away from its original location. Such
1584	1584	17 owners licensee shall receive a credit against the tax imposed
1585	1585	18 under this Section equal to 8% of the total project costs, as
1586	1586	19 approved by the Board, for any renovation or construction
1587	1587	20 costs paid by the owners licensee for the construction of the
1588	1588	21 new facility, provided that the new facility is operational by
1589	1589	22 July 1, 2024. In determining whether or not to approve a
1590	1590	23 relocation, the Board must consider the extent to which the
1591	1591	24 relocation will diminish the gaming revenues received by other
1592	1592	25 Illinois gaming facilities.
1593	1593	26 (a-7) Beginning in the initial adjustment year and through
1594	1594
1595	1595
1596	1596
1597	1597
1598	1598
1599	1599	HB1458 - 43 - LRB103 05806 HLH 50826 b
1600	1600
1601	1601
1602	1602	HB1458- 44 -LRB103 05806 HLH 50826 b HB1458 - 44 - LRB103 05806 HLH 50826 b
1603	1603	HB1458 - 44 - LRB103 05806 HLH 50826 b
1604	1604	1 the final adjustment year, if the total obligation imposed
1605	1605	2 pursuant to either subsection (a-5) or (a-6) will result in an
1606	1606	3 owners licensee receiving less after-tax adjusted gross
1607	1607	4 receipts than it received in calendar year 2018, then the
1608	1608	5 total amount of privilege taxes that the owners licensee is
1609	1609	6 required to pay for that calendar year shall be reduced to the
1610	1610	7 extent necessary so that the after-tax adjusted gross receipts
1611	1611	8 in that calendar year equals the after-tax adjusted gross
1612	1612	9 receipts in calendar year 2018, but the privilege tax
1613	1613	10 reduction shall not exceed the annual adjustment cap. If
1614	1614	11 pursuant to this subsection (a-7), the total obligation
1615	1615	12 imposed pursuant to either subsection (a-5) or (a-6) shall be
1616	1616	13 reduced, then the owners licensee shall not receive a refund
1617	1617	14 from the State at the end of the subject calendar year but
1618	1618	15 instead shall be able to apply that amount as a credit against
1619	1619	16 any payments it owes to the State in the following calendar
1620	1620	17 year to satisfy its total obligation under either subsection
1621	1621	18 (a-5) or (a-6). The credit for the final adjustment year shall
1622	1622	19 occur in the calendar year following the final adjustment
1623	1623	20 year.
1624	1624	21 If an owners licensee that conducted gambling operations
1625	1625	22 prior to January 1, 2019 expands its riverboat or casino,
1626	1626	23 including, but not limited to, with respect to its gaming
1627	1627	24 floor, additional non-gaming amenities such as restaurants,
1628	1628	25 bars, and hotels and other additional facilities, and incurs
1629	1629	26 construction and other costs related to such expansion from
1630	1630
1631	1631
1632	1632
1633	1633
1634	1634
1635	1635	HB1458 - 44 - LRB103 05806 HLH 50826 b
1636	1636
1637	1637
1638	1638	HB1458- 45 -LRB103 05806 HLH 50826 b HB1458 - 45 - LRB103 05806 HLH 50826 b
1639	1639	HB1458 - 45 - LRB103 05806 HLH 50826 b
1640	1640	1 June 28, 2019 (the effective date of Public Act 101-31) until
1641	1641	2 June 28, 2024 (the 5th anniversary of the effective date of
1642	1642	3 Public Act 101-31), then for each $15,000,000 spent for any
1643	1643	4 such construction or other costs related to expansion paid by
1644	1644	5 the owners licensee, the final adjustment year shall be
1645	1645	6 extended by one year and the annual adjustment cap shall
1646	1646	7 increase by 0.2% of adjusted gross receipts during each
1647	1647	8 calendar year until and including the final adjustment year.
1648	1648	9 No further modifications to the final adjustment year or
1649	1649	10 annual adjustment cap shall be made after $75,000,000 is
1650	1650	11 incurred in construction or other costs related to expansion
1651	1651	12 so that the final adjustment year shall not extend beyond the
1652	1652	13 9th calendar year after the initial adjustment year, not
1653	1653	14 including the initial adjustment year, and the annual
1654	1654	15 adjustment cap shall not exceed 4% of adjusted gross receipts
1655	1655	16 in a particular calendar year. Construction and other costs
1656	1656	17 related to expansion shall include all project related costs,
1657	1657	18 including, but not limited to, all hard and soft costs,
1658	1658	19 financing costs, on or off-site ground, road or utility work,
1659	1659	20 cost of gaming equipment and all other personal property,
1660	1660	21 initial fees assessed for each incremental gaming position,
1661	1661	22 and the cost of incremental land acquired for such expansion.
1662	1662	23 Soft costs shall include, but not be limited to, legal fees,
1663	1663	24 architect, engineering and design costs, other consultant
1664	1664	25 costs, insurance cost, permitting costs, and pre-opening costs
1665	1665	26 related to the expansion, including, but not limited to, any
1666	1666
1667	1667
1668	1668
1669	1669
1670	1670
1671	1671	HB1458 - 45 - LRB103 05806 HLH 50826 b
1672	1672
1673	1673
1674	1674	HB1458- 46 -LRB103 05806 HLH 50826 b HB1458 - 46 - LRB103 05806 HLH 50826 b
1675	1675	HB1458 - 46 - LRB103 05806 HLH 50826 b
1676	1676	1 of the following: marketing, real estate taxes, personnel,
1677	1677	2 training, travel and out-of-pocket expenses, supply,
1678	1678	3 inventory, and other costs, and any other project related soft
1679	1679	4 costs.
1680	1680	5 To be eligible for the tax credits in subsection (a-6),
1681	1681	6 all construction contracts shall include a requirement that
1682	1682	7 the contractor enter into a project labor agreement with the
1683	1683	8 building and construction trades council with geographic
1684	1684	9 jurisdiction of the location of the proposed gaming facility.
1685	1685	10 Notwithstanding any other provision of this subsection
1686	1686	11 (a-7), this subsection (a-7) does not apply to an owners
1687	1687	12 licensee unless such owners licensee spends at least
1688	1688	13 $15,000,000 on construction and other costs related to its
1689	1689	14 expansion, excluding the initial fees assessed for each
1690	1690	15 incremental gaming position.
1691	1691	16 This subsection (a-7) does not apply to owners licensees
1692	1692	17 authorized pursuant to subsection (e-5) of Section 7 of this
1693	1693	18 Act.
1694	1694	19 For purposes of this subsection (a-7):
1695	1695	20 "Building and construction trades council" means any
1696	1696	21 organization representing multiple construction entities that
1697	1697	22 are monitoring or attentive to compliance with public or
1698	1698	23 workers' safety laws, wage and hour requirements, or other
1699	1699	24 statutory requirements or that are making or maintaining
1700	1700	25 collective bargaining agreements.
1701	1701	26 "Initial adjustment year" means the year commencing on
1702	1702
1703	1703
1704	1704
1705	1705
1706	1706
1707	1707	HB1458 - 46 - LRB103 05806 HLH 50826 b
1708	1708
1709	1709
1710	1710	HB1458- 47 -LRB103 05806 HLH 50826 b HB1458 - 47 - LRB103 05806 HLH 50826 b
1711	1711	HB1458 - 47 - LRB103 05806 HLH 50826 b
1712	1712	1 January 1 of the calendar year immediately following the
1713	1713	2 earlier of the following:
1714	1714	3 (1) the commencement of gambling operations, either in
1715	1715	4 a temporary or permanent facility, with respect to the
1716	1716	5 owners license authorized under paragraph (1) of
1717	1717	6 subsection (e-5) of Section 7 of this Act; or
1718	1718	7 (2) June 28, 2021 (24 months after the effective date
1719	1719	8 of Public Act 101-31);
1720	1720	9 provided the initial adjustment year shall not commence
1721	1721	10 earlier than June 28, 2020 (12 months after the effective date
1722	1722	11 of Public Act 101-31).
1723	1723	12 "Final adjustment year" means the 2nd calendar year after
1724	1724	13 the initial adjustment year, not including the initial
1725	1725	14 adjustment year, and as may be extended further as described
1726	1726	15 in this subsection (a-7).
1727	1727	16 "Annual adjustment cap" means 3% of adjusted gross
1728	1728	17 receipts in a particular calendar year, and as may be
1729	1729	18 increased further as otherwise described in this subsection
1730	1730	19 (a-7).
1731	1731	20 (a-8) Riverboat gambling operations conducted by a
1732	1732	21 licensed manager on behalf of the State are not subject to the
1733	1733	22 tax imposed under this Section.
1734	1734	23 (a-9) Beginning on January 1, 2020, the calculation of
1735	1735	24 gross receipts or adjusted gross receipts, for the purposes of
1736	1736	25 this Section, for a riverboat, a casino, or an organization
1737	1737	26 gaming facility shall not include the dollar amount of
1738	1738
1739	1739
1740	1740
1741	1741
1742	1742
1743	1743	HB1458 - 47 - LRB103 05806 HLH 50826 b
1744	1744
1745	1745
1746	1746	HB1458- 48 -LRB103 05806 HLH 50826 b HB1458 - 48 - LRB103 05806 HLH 50826 b
1747	1747	HB1458 - 48 - LRB103 05806 HLH 50826 b
1748	1748	1 non-cashable vouchers, coupons, and electronic promotions
1749	1749	2 redeemed by wagerers upon the riverboat, in the casino, or in
1750	1750	3 the organization gaming facility up to and including an amount
1751	1751	4 not to exceed 20% of a riverboat's, a casino's, or an
1752	1752	5 organization gaming facility's adjusted gross receipts.
1753	1753	6 The Illinois Gaming Board shall submit to the General
1754	1754	7 Assembly a comprehensive report no later than March 31, 2023
1755	1755	8 detailing, at a minimum, the effect of removing non-cashable
1756	1756	9 vouchers, coupons, and electronic promotions from this
1757	1757	10 calculation on net gaming revenues to the State in calendar
1758	1758	11 years 2020 through 2022, the increase or reduction in wagerers
1759	1759	12 as a result of removing non-cashable vouchers, coupons, and
1760	1760	13 electronic promotions from this calculation, the effect of the
1761	1761	14 tax rates in subsection (a-5) on net gaming revenues to this
1762	1762	15 State, and proposed modifications to the calculation.
1763	1763	16 (a-10) The taxes imposed by this Section shall be paid by
1764	1764	17 the licensed owner or the organization gaming licensee to the
1765	1765	18 Board not later than 5:00 o'clock p.m. of the day after the day
1766	1766	19 when the wagers were made.
1767	1767	20 (a-15) If the privilege tax imposed under subsection (a-3)
1768	1768	21 is no longer imposed pursuant to item (i) of the last paragraph
1769	1769	22 of subsection (a-3), then by June 15 of each year, each owners
1770	1770	23 licensee, other than an owners licensee that admitted
1771	1771	24 1,000,000 persons or fewer in calendar year 2004, must, in
1772	1772	25 addition to the payment of all amounts otherwise due under
1773	1773	26 this Section, pay to the Board a reconciliation payment in the
1774	1774
1775	1775
1776	1776
1777	1777
1778	1778
1779	1779	HB1458 - 48 - LRB103 05806 HLH 50826 b
1780	1780
1781	1781
1782	1782	HB1458- 49 -LRB103 05806 HLH 50826 b HB1458 - 49 - LRB103 05806 HLH 50826 b
1783	1783	HB1458 - 49 - LRB103 05806 HLH 50826 b
1784	1784	1 amount, if any, by which the licensed owner's base amount
1785	1785	2 exceeds the amount of net privilege tax paid by the licensed
1786	1786	3 owner to the Board in the then current State fiscal year. A
1787	1787	4 licensed owner's net privilege tax obligation due for the
1788	1788	5 balance of the State fiscal year shall be reduced up to the
1789	1789	6 total of the amount paid by the licensed owner in its June 15
1790	1790	7 reconciliation payment. The obligation imposed by this
1791	1791	8 subsection (a-15) is binding on any person, firm, corporation,
1792	1792	9 or other entity that acquires an ownership interest in any
1793	1793	10 such owners license. The obligation imposed under this
1794	1794	11 subsection (a-15) terminates on the earliest of: (i) July 1,
1795	1795	12 2007, (ii) the first day after August 23, 2005 (the effective
1796	1796	13 date of Public Act 94-673) that riverboat gambling operations
1797	1797	14 are conducted pursuant to a dormant license, (iii) the first
1798	1798	15 day that riverboat gambling operations are conducted under the
1799	1799	16 authority of an owners license that is in addition to the 10
1800	1800	17 owners licenses initially authorized under this Act, or (iv)
1801	1801	18 the first day that a licensee under the Illinois Horse Racing
1802	1802	19 Act of 1975 conducts gaming operations with slot machines or
1803	1803	20 other electronic gaming devices. The Board must reduce the
1804	1804	21 obligation imposed under this subsection (a-15) by an amount
1805	1805	22 the Board deems reasonable for any of the following reasons:
1806	1806	23 (A) an act or acts of God, (B) an act of bioterrorism or
1807	1807	24 terrorism or a bioterrorism or terrorism threat that was
1808	1808	25 investigated by a law enforcement agency, or (C) a condition
1809	1809	26 beyond the control of the owners licensee that does not result
1810	1810
1811	1811
1812	1812
1813	1813
1814	1814
1815	1815	HB1458 - 49 - LRB103 05806 HLH 50826 b
1816	1816
1817	1817
1818	1818	HB1458- 50 -LRB103 05806 HLH 50826 b HB1458 - 50 - LRB103 05806 HLH 50826 b
1819	1819	HB1458 - 50 - LRB103 05806 HLH 50826 b
1820	1820	1 from any act or omission by the owners licensee or any of its
1821	1821	2 agents and that poses a hazardous threat to the health and
1822	1822	3 safety of patrons. If an owners licensee pays an amount in
1823	1823	4 excess of its liability under this Section, the Board shall
1824	1824	5 apply the overpayment to future payments required under this
1825	1825	6 Section.
1826	1826	7 For purposes of this subsection (a-15):
1827	1827	8 "Act of God" means an incident caused by the operation of
1828	1828	9 an extraordinary force that cannot be foreseen, that cannot be
1829	1829	10 avoided by the exercise of due care, and for which no person
1830	1830	11 can be held liable.
1831	1831	12 "Base amount" means the following:
1832	1832	13 For a riverboat in Alton, $31,000,000.
1833	1833	14 For a riverboat in East Peoria, $43,000,000.
1834	1834	15 For the Empress riverboat in Joliet, $86,000,000.
1835	1835	16 For a riverboat in Metropolis, $45,000,000.
1836	1836	17 For the Harrah's riverboat in Joliet, $114,000,000.
1837	1837	18 For a riverboat in Aurora, $86,000,000.
1838	1838	19 For a riverboat in East St. Louis, $48,500,000.
1839	1839	20 For a riverboat in Elgin, $198,000,000.
1840	1840	21 "Dormant license" has the meaning ascribed to it in
1841	1841	22 subsection (a-3).
1842	1842	23 "Net privilege tax" means all privilege taxes paid by a
1843	1843	24 licensed owner to the Board under this Section, less all
1844	1844	25 payments made from the State Gaming Fund pursuant to
1845	1845	26 subsection (b) of this Section.
1846	1846
1847	1847
1848	1848
1849	1849
1850	1850
1851	1851	HB1458 - 50 - LRB103 05806 HLH 50826 b
1852	1852
1853	1853
1854	1854	HB1458- 51 -LRB103 05806 HLH 50826 b HB1458 - 51 - LRB103 05806 HLH 50826 b
1855	1855	HB1458 - 51 - LRB103 05806 HLH 50826 b
1856	1856	1 The changes made to this subsection (a-15) by Public Act
1857	1857	2 94-839 are intended to restate and clarify the intent of
1858	1858	3 Public Act 94-673 with respect to the amount of the payments
1859	1859	4 required to be made under this subsection by an owners
1860	1860	5 licensee to the Board.
1861	1861	6 (b) From the tax revenue from riverboat or casino gambling
1862	1862	7 deposited in the State Gaming Fund under this Section, an
1863	1863	8 amount equal to 5% of adjusted gross receipts generated by a
1864	1864	9 riverboat or a casino, other than a riverboat or casino
1865	1865	10 designated in paragraph (1), (3), or (4) of subsection (e-5)
1866	1866	11 of Section 7, shall be paid monthly, subject to appropriation
1867	1867	12 by the General Assembly, to the unit of local government in
1868	1868	13 which the casino is located or that is designated as the home
1869	1869	14 dock of the riverboat. Notwithstanding anything to the
1870	1870	15 contrary, beginning on the first day that an owners licensee
1871	1871	16 under paragraph (1), (2), (3), (4), (5), or (6) of subsection
1872	1872	17 (e-5) of Section 7 conducts gambling operations, either in a
1873	1873	18 temporary facility or a permanent facility, and for 2 years
1874	1874	19 thereafter, a unit of local government designated as the home
1875	1875	20 dock of a riverboat whose license was issued before January 1,
1876	1876	21 2019, other than a riverboat conducting gambling operations in
1877	1877	22 the City of East St. Louis, shall not receive less under this
1878	1878	23 subsection (b) than the amount the unit of local government
1879	1879	24 received under this subsection (b) in calendar year 2018.
1880	1880	25 Notwithstanding anything to the contrary and because the City
1881	1881	26 of East St. Louis is a financially distressed city, beginning
1882	1882
1883	1883
1884	1884
1885	1885
1886	1886
1887	1887	HB1458 - 51 - LRB103 05806 HLH 50826 b
1888	1888
1889	1889
1890	1890	HB1458- 52 -LRB103 05806 HLH 50826 b HB1458 - 52 - LRB103 05806 HLH 50826 b
1891	1891	HB1458 - 52 - LRB103 05806 HLH 50826 b
1892	1892	1 on the first day that an owners licensee under paragraph (1),
1893	1893	2 (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
1894	1894	3 conducts gambling operations, either in a temporary facility
1895	1895	4 or a permanent facility, and for 10 years thereafter, a unit of
1896	1896	5 local government designated as the home dock of a riverboat
1897	1897	6 conducting gambling operations in the City of East St. Louis
1898	1898	7 shall not receive less under this subsection (b) than the
1899	1899	8 amount the unit of local government received under this
1900	1900	9 subsection (b) in calendar year 2018.
1901	1901	10 From the tax revenue deposited in the State Gaming Fund
1902	1902	11 pursuant to riverboat or casino gambling operations conducted
1903	1903	12 by a licensed manager on behalf of the State, an amount equal
1904	1904	13 to 5% of adjusted gross receipts generated pursuant to those
1905	1905	14 riverboat or casino gambling operations shall be paid monthly,
1906	1906	15 subject to appropriation by the General Assembly, to the unit
1907	1907	16 of local government that is designated as the home dock of the
1908	1908	17 riverboat upon which those riverboat gambling operations are
1909	1909	18 conducted or in which the casino is located.
1910	1910	19 From the tax revenue from riverboat or casino gambling
1911	1911	20 deposited in the State Gaming Fund under this Section, an
1912	1912	21 amount equal to 5% of the adjusted gross receipts generated by
1913	1913	22 a riverboat designated in paragraph (3) of subsection (e-5) of
1914	1914	23 Section 7 shall be divided and remitted monthly, subject to
1915	1915	24 appropriation, as follows: 70% to Waukegan, 10% to Park City,
1916	1916	25 15% to North Chicago, and 5% to Lake County.
1917	1917	26 From the tax revenue from riverboat or casino gambling
1918	1918
1919	1919
1920	1920
1921	1921
1922	1922
1923	1923	HB1458 - 52 - LRB103 05806 HLH 50826 b
1924	1924
1925	1925
1926	1926	HB1458- 53 -LRB103 05806 HLH 50826 b HB1458 - 53 - LRB103 05806 HLH 50826 b
1927	1927	HB1458 - 53 - LRB103 05806 HLH 50826 b
1928	1928	1 deposited in the State Gaming Fund under this Section, an
1929	1929	2 amount equal to 5% of the adjusted gross receipts generated by
1930	1930	3 a riverboat designated in paragraph (4) of subsection (e-5) of
1931	1931	4 Section 7 shall be remitted monthly, subject to appropriation,
1932	1932	5 as follows: 70% to the City of Rockford, 5% to the City of
1933	1933	6 Loves Park, 5% to the Village of Machesney, and 20% to
1934	1934	7 Winnebago County.
1935	1935	8 From the tax revenue from riverboat or casino gambling
1936	1936	9 deposited in the State Gaming Fund under this Section, an
1937	1937	10 amount equal to 5% of the adjusted gross receipts generated by
1938	1938	11 a riverboat designated in paragraph (5) of subsection (e-5) of
1939	1939	12 Section 7 shall be remitted monthly, subject to appropriation,
1940	1940	13 as follows: 2% to the unit of local government in which the
1941	1941	14 riverboat or casino is located, and 3% shall be distributed:
1942	1942	15 (A) in accordance with a regional capital development plan
1943	1943	16 entered into by the following communities: Village of Beecher,
1944	1944	17 City of Blue Island, Village of Burnham, City of Calumet City,
1945	1945	18 Village of Calumet Park, City of Chicago Heights, City of
1946	1946	19 Country Club Hills, Village of Crestwood, Village of Crete,
1947	1947	20 Village of Dixmoor, Village of Dolton, Village of East Hazel
1948	1948	21 Crest, Village of Flossmoor, Village of Ford Heights, Village
1949	1949	22 of Glenwood, City of Harvey, Village of Hazel Crest, Village
1950	1950	23 of Homewood, Village of Lansing, Village of Lynwood, City of
1951	1951	24 Markham, Village of Matteson, Village of Midlothian, Village
1952	1952	25 of Monee, City of Oak Forest, Village of Olympia Fields,
1953	1953	26 Village of Orland Hills, Village of Orland Park, City of Palos
1954	1954
1955	1955
1956	1956
1957	1957
1958	1958
1959	1959	HB1458 - 53 - LRB103 05806 HLH 50826 b
1960	1960
1961	1961
1962	1962	HB1458- 54 -LRB103 05806 HLH 50826 b HB1458 - 54 - LRB103 05806 HLH 50826 b
1963	1963	HB1458 - 54 - LRB103 05806 HLH 50826 b
1964	1964	1 Heights, Village of Park Forest, Village of Phoenix, Village
1965	1965	2 of Posen, Village of Richton Park, Village of Riverdale,
1966	1966	3 Village of Robbins, Village of Sauk Village, Village of South
1967	1967	4 Chicago Heights, Village of South Holland, Village of Steger,
1968	1968	5 Village of Thornton, Village of Tinley Park, Village of
1969	1969	6 University Park, and Village of Worth; or (B) if no regional
1970	1970	7 capital development plan exists, equally among the communities
1971	1971	8 listed in item (A) to be used for capital expenditures or
1972	1972	9 public pension payments, or both.
1973	1973	10 Units of local government may refund any portion of the
1974	1974	11 payment that they receive pursuant to this subsection (b) to
1975	1975	12 the riverboat or casino.
1976	1976	13 (b-4) Beginning on the first day the licensee under
1977	1977	14 paragraph (5) of subsection (e-5) of Section 7 conducts
1978	1978	15 gambling operations, either in a temporary facility or a
1979	1979	16 permanent facility, and ending on July 31, 2042, from the tax
1980	1980	17 revenue deposited in the State Gaming Fund under this Section,
1981	1981	18 $5,000,000 shall be paid annually, subject to appropriation,
1982	1982	19 to the host municipality of that owners licensee of a license
1983	1983	20 issued or re-issued pursuant to Section 7.1 of this Act before
1984	1984	21 January 1, 2012. Payments received by the host municipality
1985	1985	22 pursuant to this subsection (b-4) may not be shared with any
1986	1986	23 other unit of local government.
1987	1987	24 (b-5) Beginning on June 28, 2019 (the effective date of
1988	1988	25 Public Act 101-31), from the tax revenue deposited in the
1989	1989	26 State Gaming Fund under this Section, an amount equal to 3% of
1990	1990
1991	1991
1992	1992
1993	1993
1994	1994
1995	1995	HB1458 - 54 - LRB103 05806 HLH 50826 b
1996	1996
1997	1997
1998	1998	HB1458- 55 -LRB103 05806 HLH 50826 b HB1458 - 55 - LRB103 05806 HLH 50826 b
1999	1999	HB1458 - 55 - LRB103 05806 HLH 50826 b
2000	2000	1 adjusted gross receipts generated by each organization gaming
2001	2001	2 facility located outside Madison County shall be paid monthly,
2002	2002	3 subject to appropriation by the General Assembly, to a
2003	2003	4 municipality other than the Village of Stickney in which each
2004	2004	5 organization gaming facility is located or, if the
2005	2005	6 organization gaming facility is not located within a
2006	2006	7 municipality, to the county in which the organization gaming
2007	2007	8 facility is located, except as otherwise provided in this
2008	2008	9 Section. From the tax revenue deposited in the State Gaming
2009	2009	10 Fund under this Section, an amount equal to 3% of adjusted
2010	2010	11 gross receipts generated by an organization gaming facility
2011	2011	12 located in the Village of Stickney shall be paid monthly,
2012	2012	13 subject to appropriation by the General Assembly, as follows:
2013	2013	14 25% to the Village of Stickney, 5% to the City of Berwyn, 50%
2014	2014	15 to the Town of Cicero, and 20% to the Stickney Public Health
2015	2015	16 District.
2016	2016	17 From the tax revenue deposited in the State Gaming Fund
2017	2017	18 under this Section, an amount equal to 5% of adjusted gross
2018	2018	19 receipts generated by an organization gaming facility located
2019	2019	20 in the City of Collinsville shall be paid monthly, subject to
2020	2020	21 appropriation by the General Assembly, as follows: 30% to the
2021	2021	22 City of Alton, 30% to the City of East St. Louis, and 40% to
2022	2022	23 the City of Collinsville.
2023	2023	24 Municipalities and counties may refund any portion of the
2024	2024	25 payment that they receive pursuant to this subsection (b-5) to
2025	2025	26 the organization gaming facility.
2026	2026
2027	2027
2028	2028
2029	2029
2030	2030
2031	2031	HB1458 - 55 - LRB103 05806 HLH 50826 b
2032	2032
2033	2033
2034	2034	HB1458- 56 -LRB103 05806 HLH 50826 b HB1458 - 56 - LRB103 05806 HLH 50826 b
2035	2035	HB1458 - 56 - LRB103 05806 HLH 50826 b
2036	2036	1 (b-6) Beginning on June 28, 2019 (the effective date of
2037	2037	2 Public Act 101-31), from the tax revenue deposited in the
2038	2038	3 State Gaming Fund under this Section, an amount equal to 2% of
2039	2039	4 adjusted gross receipts generated by an organization gaming
2040	2040	5 facility located outside Madison County shall be paid monthly,
2041	2041	6 subject to appropriation by the General Assembly, to the
2042	2042	7 county in which the organization gaming facility is located
2043	2043	8 for the purposes of its criminal justice system or health care
2044	2044	9 system.
2045	2045	10 Counties may refund any portion of the payment that they
2046	2046	11 receive pursuant to this subsection (b-6) to the organization
2047	2047	12 gaming facility.
2048	2048	13 (b-7) From the tax revenue from the organization gaming
2049	2049	14 licensee located in one of the following townships of Cook
2050	2050	15 County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
2051	2051	16 Worth, an amount equal to 5% of the adjusted gross receipts
2052	2052	17 generated by that organization gaming licensee shall be
2053	2053	18 remitted monthly, subject to appropriation, as follows: 2% to
2054	2054	19 the unit of local government in which the organization gaming
2055	2055	20 licensee is located, and 3% shall be distributed: (A) in
2056	2056	21 accordance with a regional capital development plan entered
2057	2057	22 into by the following communities: Village of Beecher, City of
2058	2058	23 Blue Island, Village of Burnham, City of Calumet City, Village
2059	2059	24 of Calumet Park, City of Chicago Heights, City of Country Club
2060	2060	25 Hills, Village of Crestwood, Village of Crete, Village of
2061	2061	26 Dixmoor, Village of Dolton, Village of East Hazel Crest,
2062	2062
2063	2063
2064	2064
2065	2065
2066	2066
2067	2067	HB1458 - 56 - LRB103 05806 HLH 50826 b
2068	2068
2069	2069
2070	2070	HB1458- 57 -LRB103 05806 HLH 50826 b HB1458 - 57 - LRB103 05806 HLH 50826 b
2071	2071	HB1458 - 57 - LRB103 05806 HLH 50826 b
2072	2072	1 Village of Flossmoor, Village of Ford Heights, Village of
2073	2073	2 Glenwood, City of Harvey, Village of Hazel Crest, Village of
2074	2074	3 Homewood, Village of Lansing, Village of Lynwood, City of
2075	2075	4 Markham, Village of Matteson, Village of Midlothian, Village
2076	2076	5 of Monee, City of Oak Forest, Village of Olympia Fields,
2077	2077	6 Village of Orland Hills, Village of Orland Park, City of Palos
2078	2078	7 Heights, Village of Park Forest, Village of Phoenix, Village
2079	2079	8 of Posen, Village of Richton Park, Village of Riverdale,
2080	2080	9 Village of Robbins, Village of Sauk Village, Village of South
2081	2081	10 Chicago Heights, Village of South Holland, Village of Steger,
2082	2082	11 Village of Thornton, Village of Tinley Park, Village of
2083	2083	12 University Park, and Village of Worth; or (B) if no regional
2084	2084	13 capital development plan exists, equally among the communities
2085	2085	14 listed in item (A) to be used for capital expenditures or
2086	2086	15 public pension payments, or both.
2087	2087	16 (b-8) In lieu of the payments under subsection (b) of this
2088	2088	17 Section, from the tax revenue deposited in the State Gaming
2089	2089	18 Fund pursuant to riverboat or casino gambling operations
2090	2090	19 conducted by an owners licensee under paragraph (1) of
2091	2091	20 subsection (e-5) of Section 7, an amount equal to the tax
2092	2092	21 revenue generated from the privilege tax imposed by paragraph
2093	2093	22 (2) of subsection (a-5) that is to be paid to the City of
2094	2094	23 Chicago shall be paid monthly, subject to appropriation by the
2095	2095	24 General Assembly, as follows: (1) an amount equal to 0.5% of
2096	2096	25 the annual adjusted gross receipts generated by the owners
2097	2097	26 licensee under paragraph (1) of subsection (e-5) of Section 7
2098	2098
2099	2099
2100	2100
2101	2101
2102	2102
2103	2103	HB1458 - 57 - LRB103 05806 HLH 50826 b
2104	2104
2105	2105
2106	2106	HB1458- 58 -LRB103 05806 HLH 50826 b HB1458 - 58 - LRB103 05806 HLH 50826 b
2107	2107	HB1458 - 58 - LRB103 05806 HLH 50826 b
2108	2108	1 to the home rule county in which the owners licensee is located
2109	2109	2 for the purpose of enhancing the county's criminal justice
2110	2110	3 system; and (2) the balance to the City of Chicago and shall be
2111	2111	4 expended or obligated by the City of Chicago for pension
2112	2112	5 payments in accordance with Public Act 99-506.
2113	2113	6 (c) Appropriations, as approved by the General Assembly,
2114	2114	7 may be made from the State Gaming Fund to the Board (i) for the
2115	2115	8 administration and enforcement of this Act and the Video
2116	2116	9 Gaming Act, (ii) for distribution to the Illinois State Police
2117	2117	10 and to the Department of Revenue for the enforcement of this
2118	2118	11 Act and the Video Gaming Act, and (iii) to the Department of
2119	2119	12 Human Services for the administration of programs to treat
2120	2120	13 problem gambling, including problem gambling from sports
2121	2121	14 wagering. The Board's annual appropriations request must
2122	2122	15 separately state its funding needs for the regulation of
2123	2123	16 gaming authorized under Section 7.7, riverboat gaming, casino
2124	2124	17 gaming, video gaming, and sports wagering.
2125	2125	18 (c-2) An amount equal to 2% of the adjusted gross receipts
2126	2126	19 generated by an organization gaming facility located within a
2127	2127	20 home rule county with a population of over 3,000,000
2128	2128	21 inhabitants shall be paid, subject to appropriation from the
2129	2129	22 General Assembly, from the State Gaming Fund to the home rule
2130	2130	23 county in which the organization gaming licensee is located
2131	2131	24 for the purpose of enhancing the county's criminal justice
2132	2132	25 system.
2133	2133	26 (c-3) Appropriations, as approved by the General Assembly,
2134	2134
2135	2135
2136	2136
2137	2137
2138	2138
2139	2139	HB1458 - 58 - LRB103 05806 HLH 50826 b
2140	2140
2141	2141
2142	2142	HB1458- 59 -LRB103 05806 HLH 50826 b HB1458 - 59 - LRB103 05806 HLH 50826 b
2143	2143	HB1458 - 59 - LRB103 05806 HLH 50826 b
2144	2144	1 may be made from the tax revenue deposited into the State
2145	2145	2 Gaming Fund from organization gaming licensees pursuant to
2146	2146	3 this Section for the administration and enforcement of this
2147	2147	4 Act.
2148	2148	5 (c-4) After payments required under subsections (b),
2149	2149	6 (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
2150	2150	7 the tax revenue from organization gaming licensees deposited
2151	2151	8 into the State Gaming Fund under this Section, all remaining
2152	2152	9 amounts from organization gaming licensees shall be
2153	2153	10 transferred into the Capital Projects Fund.
2154	2154	11 (c-5) (Blank).
2155	2155	12 (c-10) Each year the General Assembly shall appropriate
2156	2156	13 from the General Revenue Fund to the Education Assistance Fund
2157	2157	14 an amount equal to the amount paid into the Horse Racing Equity
2158	2158	15 Fund pursuant to subsection (c-5) in the prior calendar year.
2159	2159	16 (c-15) After the payments required under subsections (b),
2160	2160	17 (c), and (c-5) have been made, an amount equal to 2% of the
2161	2161	18 adjusted gross receipts of (1) an owners licensee that
2162	2162	19 relocates pursuant to Section 11.2, (2) an owners licensee
2163	2163	20 conducting riverboat gambling operations pursuant to an owners
2164	2164	21 license that is initially issued after June 25, 1999, or (3)
2165	2165	22 the first riverboat gambling operations conducted by a
2166	2166	23 licensed manager on behalf of the State under Section 7.3,
2167	2167	24 whichever comes first, shall be paid, subject to appropriation
2168	2168	25 from the General Assembly, from the State Gaming Fund to each
2169	2169	26 home rule county with a population of over 3,000,000
2170	2170
2171	2171
2172	2172
2173	2173
2174	2174
2175	2175	HB1458 - 59 - LRB103 05806 HLH 50826 b
2176	2176
2177	2177
2178	2178	HB1458- 60 -LRB103 05806 HLH 50826 b HB1458 - 60 - LRB103 05806 HLH 50826 b
2179	2179	HB1458 - 60 - LRB103 05806 HLH 50826 b
2180	2180	1 inhabitants for the purpose of enhancing the county's criminal
2181	2181	2 justice system.
2182	2182	3 (c-20) Each year the General Assembly shall appropriate
2183	2183	4 from the General Revenue Fund to the Education Assistance Fund
2184	2184	5 an amount equal to the amount paid to each home rule county
2185	2185	6 with a population of over 3,000,000 inhabitants pursuant to
2186	2186	7 subsection (c-15) in the prior calendar year.
2187	2187	8 (c-21) After the payments required under subsections (b),
2188	2188	9 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
2189	2189	10 been made, an amount equal to 0.5% of the adjusted gross
2190	2190	11 receipts generated by the owners licensee under paragraph (1)
2191	2191	12 of subsection (e-5) of Section 7 shall be paid monthly,
2192	2192	13 subject to appropriation from the General Assembly, from the
2193	2193	14 State Gaming Fund to the home rule county in which the owners
2194	2194	15 licensee is located for the purpose of enhancing the county's
2195	2195	16 criminal justice system.
2196	2196	17 (c-22) After the payments required under subsections (b),
2197	2197	18 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
2198	2198	19 (c-21) have been made, an amount equal to 2% of the adjusted
2199	2199	20 gross receipts generated by the owners licensee under
2200	2200	21 paragraph (5) of subsection (e-5) of Section 7 shall be paid,
2201	2201	22 subject to appropriation from the General Assembly, from the
2202	2202	23 State Gaming Fund to the home rule county in which the owners
2203	2203	24 licensee is located for the purpose of enhancing the county's
2204	2204	25 criminal justice system.
2205	2205	26 (c-25) From July 1, 2013 and each July 1 thereafter
2206	2206
2207	2207
2208	2208
2209	2209
2210	2210
2211	2211	HB1458 - 60 - LRB103 05806 HLH 50826 b
2212	2212
2213	2213
2214	2214	HB1458- 61 -LRB103 05806 HLH 50826 b HB1458 - 61 - LRB103 05806 HLH 50826 b
2215	2215	HB1458 - 61 - LRB103 05806 HLH 50826 b
2216	2216	1 through July 1, 2019, $1,600,000 shall be transferred from the
2217	2217	2 State Gaming Fund to the Chicago State University Education
2218	2218	3 Improvement Fund.
2219	2219	4 On July 1, 2020 and each July 1 thereafter, $3,000,000
2220	2220	5 shall be transferred from the State Gaming Fund to the Chicago
2221	2221	6 State University Education Improvement Fund.
2222	2222	7 (c-30) On July 1, 2013 or as soon as possible thereafter,
2223	2223	8 $92,000,000 shall be transferred from the State Gaming Fund to
2224	2224	9 the School Infrastructure Fund and $23,000,000 shall be
2225	2225	10 transferred from the State Gaming Fund to the Horse Racing
2226	2226	11 Equity Fund.
2227	2227	12 (c-35) Beginning on July 1, 2013, in addition to any
2228	2228	13 amount transferred under subsection (c-30) of this Section,
2229	2229	14 $5,530,000 shall be transferred monthly from the State Gaming
2230	2230	15 Fund to the School Infrastructure Fund.
2231	2231	16 (d) From time to time, through June 30, 2021, the Board
2232	2232	17 shall transfer the remainder of the funds generated by this
2233	2233	18 Act into the Education Assistance Fund.
2234	2234	19 (d-5) Beginning on July 1, 2021, on the last day of each
2235	2235	20 month, or as soon thereafter as possible, after all the
2236	2236	21 required expenditures, distributions, and transfers have been
2237	2237	22 made from the State Gaming Fund for the month pursuant to
2238	2238	23 subsections (b) through (c-35), at the direction of the Board,
2239	2239	24 the Comptroller shall direct and the Treasurer shall transfer
2240	2240	25 $22,500,000, along with any deficiencies in such amounts from
2241	2241	26 prior months in the same fiscal year, from the State Gaming
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2252	2252	1 Fund to the Education Assistance Fund; then, at the direction
2253	2253	2 of the Board, the Comptroller shall direct and the Treasurer
2254	2254	3 shall transfer the remainder of the funds generated by this
2255	2255	4 Act, if any, from the State Gaming Fund to the Capital Projects
2256	2256	5 Fund.
2257	2257	6 (e) Nothing in this Act shall prohibit the unit of local
2258	2258	7 government designated as the home dock of the riverboat from
2259	2259	8 entering into agreements with other units of local government
2260	2260	9 in this State or in other states to share its portion of the
2261	2261	10 tax revenue.
2262	2262	11 (f) To the extent practicable, the Board shall administer
2263	2263	12 and collect the wagering taxes imposed by this Section in a
2264	2264	13 manner consistent with the provisions of Sections 4, 5, 5a,
2265	2265	14 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
2266	2266	15 the Retailers' Occupation Tax Act and Section 3-7 of the
2267	2267	16 Uniform Penalty and Interest Act.
2268	2268	17 (g) Absent an enacted appropriation in any State fiscal
2269	2269	18 year, this subsection shall constitute a continuing
2270	2270	19 appropriation from the State Gaming Fund of all amounts
2271	2271	20 necessary for the purpose of making distributions and
2272	2272	21 transfers as provided in this Section. If an appropriation of
2273	2273	22 the amounts set forth in this Section is enacted on or after
2274	2274	23 July 1 of any calendar year, then the continuing appropriation
2275	2275	24 shall discontinue for that State fiscal year, and the enacted
2276	2276	25 appropriation shall supersede the continuing appropriation for
2277	2277	26 that State fiscal year.
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2288	2288	1 (Source: P.A. 101-31, Article 25, Section 25-910, eff.
2289	2289	2 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
2290	2290	3 101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff.
2291	2291	4 8-20-21; 102-689, eff. 12-17-21; 102-699, eff. 4-19-22.)
2292	2292	5 Section 25. The Video Gaming Act is amended by changing
2293	2293	6 Section 75 as follows:
2294	2294	7 (230 ILCS 40/75)
2295	2295	8 Sec. 75. Revenue sharing; Local Government Video Gaming
2296	2296	9 Distributive Fund.
2297	2297	10 (a) As soon as may be after the first day of each month,
2298	2298	11 the Department of Revenue shall allocate among those
2299	2299	12 municipalities and counties of this State that have not
2300	2300	13 prohibited video gaming pursuant to Section 27 or Section 70
2301	2301	14 the amount available in the Local Government Video Gaming
2302	2302	15 Distributive Fund, a special fund in the State Treasury, as
2303	2303	16 provided in Section 60. The Department shall then certify such
2304	2304	17 allocations to the State Comptroller, who shall pay over to
2305	2305	18 those eligible municipalities and counties the respective
2306	2306	19 amounts allocated to them. The amount of such funds allocable
2307	2307	20 to each such municipality and county shall be in proportion to
2308	2308	21 the tax revenue generated from video gaming within the
2309	2309	22 eligible municipality or county compared to the tax revenue
2310	2310	23 generated from video gaming Statewide.
2311	2311	24 (b) The amounts allocated and paid to a municipality or
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2322	2322	1 county of this State pursuant to the provisions of this
2323	2323	2 Section may be used for any general corporate purpose
2324	2324	3 authorized for that municipality or county.
2325	2325	4 (c) Upon determination by the Department that an amount
2326	2326	5 has been paid pursuant to this Section in excess of the amount
2327	2327	6 to which the county or municipality receiving such payment was
2328	2328	7 entitled, the county or municipality shall, upon demand by the
2329	2329	8 Department, repay such amount. If such repayment is not made
2330	2330	9 within a reasonable time, the Department shall withhold from
2331	2331	10 future payments an amount equal to such overpayment. The
2332	2332	11 Department shall redistribute the amount of such payment to
2333	2333	12 the county or municipality entitled thereto.
2334	2334	13 (d) Absent an enacted appropriation in any State fiscal
2335	2335	14 year, this subsection (d) shall constitute a continuing
2336	2336	15 appropriation from the Local Government Video Gaming
2337	2337	16 Distributive Fund of all amounts necessary for the purpose of
2338	2338	17 making distributions to municipalities and counties as
2339	2339	18 provided in this Section. If an appropriation of the amounts
2340	2340	19 set forth in this Section is enacted on or after July 1 of any
2341	2341	20 calendar year, then the continuing appropriation shall
2342	2342	21 discontinue for that State fiscal year, and the enacted
2343	2343	22 appropriation shall supersede the continuing appropriation for
2344	2344	23 that State fiscal year.
2345	2345	24 (Source: P.A. 96-34, eff. 7-13-09.)
2346	2346	25 Section 99. Effective date. This Act takes effect upon
2347	2347	26 becoming law.
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