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
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
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
LRB103 05806 HLH 50826 b
FISCAL NOTE ACT MAY APPLY FISCAL NOTE ACT MAY APPLY
FISCAL NOTE ACT MAY APPLY
A BILL FOR
HB1458LRB103 05806 HLH 50826 b HB1458 LRB103 05806 HLH 50826 b
HB1458 LRB103 05806 HLH 50826 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The State Finance Act is amended by changing
5 Section 6z-17 as follows:
6 (30 ILCS 105/6z-17) (from Ch. 127, par. 142z-17)
7 Sec. 6z-17. State and Local Sales Tax Reform Fund.
8 (a) After deducting the amount transferred to the Tax
9 Compliance and Administration Fund under subsection (b), of
10 the money paid into the State and Local Sales Tax Reform Fund:
11 (i) municipalities subject to appropriation to the Department
12 of Revenue, Municipalities having 1,000,000 or more
13 inhabitants shall receive 20% and may expend such amount to
14 fund and establish a program for developing and coordinating
15 public and private resources targeted to meet the affordable
16 housing needs of low-income and very low-income households
17 within such municipality, (ii) 10% shall be transferred into
18 the Regional Transportation Authority Occupation and Use Tax
19 Replacement Fund, a special fund in the State treasury which
20 is hereby created, (iii) until July 1, 2013, subject to
21 appropriation to the Department of Transportation, the Madison
22 County Mass Transit District shall receive .6%, and beginning
23 on July 1, 2013, subject to appropriation to the Department of
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
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
LRB103 05806 HLH 50826 b
FISCAL NOTE ACT MAY APPLY FISCAL NOTE ACT MAY APPLY
FISCAL NOTE ACT MAY APPLY
A BILL FOR
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
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FISCAL NOTE ACT MAY APPLY
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1 Revenue, 0.6% shall be distributed each month out of the Fund
2 to the Madison County Mass Transit District, (iv) the
3 following amounts, plus any cumulative deficiency in such
4 transfers for prior months, shall be transferred monthly into
5 the Build Illinois Fund and credited to the Build Illinois
6 Bond Account therein:
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
7 Fiscal Year Amount
8 1990 $2,700,000
9 1991 1,850,000
10 1992 2,750,000
11 1993 2,950,000
12 From Fiscal Year 1994 through Fiscal Year 2025 the
13 transfer shall total $3,150,000 monthly, plus any cumulative
14 deficiency in such transfers for prior months, and (v) the
15 remainder of the money paid into the State and Local Sales Tax
16 Reform Fund shall be transferred into the Local Government
17 Distributive Fund and, except for municipalities with
18 1,000,000 or more inhabitants which shall receive no portion
19 of such remainder, shall be distributed, subject to
20 appropriation, in the manner provided by Section 2 of "An Act
21 in relation to State revenue sharing with local government
22 entities", approved July 31, 1969, as now or hereafter
23 amended. Municipalities with more than 50,000 inhabitants
24 according to the 1980 U.S. Census and located within the Metro
25 East Mass Transit District receiving funds pursuant to
26 provision (v) of this paragraph may expend such amounts to
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7 Fiscal Year Amount
8 1990 $2,700,000
9 1991 1,850,000
10 1992 2,750,000
11 1993 2,950,000
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1 fund and establish a program for developing and coordinating
2 public and private resources targeted to meet the affordable
3 housing needs of low-income and very low-income households
4 within such municipality.
5 Moneys transferred from the Grocery Tax Replacement Fund
6 to the State and Local Sales Tax Reform Fund under Section
7 6z-130 shall be treated under this Section in the same manner
8 as if they had been remitted with the return on which they were
9 reported.
10 Absent an enacted appropriation in any State fiscal year,
11 this subsection shall constitute a continuing appropriation to
12 the Department of Revenue of all amounts necessary for the
13 purposes of making the transfers and distributions under this
14 subsection (a). If an appropriation to the Department of
15 Revenue of the amounts directed under this subsection is
16 enacted on or after July 1 of any calendar year, the continuing
17 appropriation shall discontinue for that State fiscal year,
18 and the enacted appropriation shall supersede the continuing
19 appropriation for that State fiscal year.
20 (b) Beginning on the first day of the first calendar month
21 to occur on or after the effective date of this amendatory Act
22 of the 98th General Assembly, each month the Department of
23 Revenue shall certify to the State Comptroller and the State
24 Treasurer, and the State Comptroller shall order transferred
25 and the State Treasurer shall transfer from the State and
26 Local Sales Tax Reform Fund to the Tax Compliance and
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1 Administration Fund, an amount equal to 1/12 of 5% of 20% of
2 the cash receipts collected during the preceding fiscal year
3 by the Audit Bureau of the Department of Revenue under the Use
4 Tax Act, the Service Use Tax Act, the Service Occupation Tax
5 Act, the Retailers' Occupation Tax Act, and associated local
6 occupation and use taxes administered by the Department. The
7 amount distributed under subsection (a) each month shall first
8 be reduced by the amount transferred to the Tax Compliance and
9 Administration Fund under this subsection (b). Moneys
10 transferred to the Tax Compliance and Administration Fund
11 under this subsection (b) shall be used, subject to
12 appropriation, to fund additional auditors and compliance
13 personnel at the Department of Revenue.
14 (Source: P.A. 102-700, eff. 4-19-22.)
15 Section 10. The Motor Fuel Tax Law is amended by changing
16 Section 8 as follows:
17 (35 ILCS 505/8) (from Ch. 120, par. 424)
18 Sec. 8. Except as provided in subsection (a-1) of this
19 Section, Section 8a, subdivision (h)(1) of Section 12a,
20 Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all
21 money received by the Department under this Act, including
22 payments made to the Department by member jurisdictions
23 participating in the International Fuel Tax Agreement, shall
24 be deposited in a special fund in the State treasury, to be
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1 known as the "Motor Fuel Tax Fund", and shall be used as
2 follows:
3 (a) 2 1/2 cents per gallon of the tax collected on special
4 fuel under paragraph (b) of Section 2 and Section 13a of this
5 Act shall be transferred to the State Construction Account
6 Fund in the State Treasury; the remainder of the tax collected
7 on special fuel under paragraph (b) of Section 2 and Section
8 13a of this Act shall be deposited into the Road Fund;
9 (a-1) Beginning on July 1, 2019, an amount equal to the
10 amount of tax collected under subsection (a) of Section 2 as a
11 result of the increase in the tax rate under Public Act 101-32
12 shall be transferred each month into the Transportation
13 Renewal Fund;
14 (b) $420,000 shall be transferred each month to the State
15 Boating Act Fund to be used by the Department of Natural
16 Resources for the purposes specified in Article X of the Boat
17 Registration and Safety Act;
18 (c) $3,500,000 shall be transferred each month to the
19 Grade Crossing Protection Fund to be used as follows: not less
20 than $12,000,000 each fiscal year shall be used for the
21 construction or reconstruction of rail highway grade
22 separation structures; $5,500,000 in fiscal year 2022 and each
23 fiscal year thereafter shall be transferred to the
24 Transportation Regulatory Fund and shall be used to pay the
25 cost of administration of the Illinois Commerce Commission's
26 railroad safety program in connection with its duties under
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1 subsection (3) of Section 18c-7401 of the Illinois Vehicle
2 Code, with the remainder to be used by the Department of
3 Transportation upon order of the Illinois Commerce Commission,
4 to pay that part of the cost apportioned by such Commission to
5 the State to cover the interest of the public in the use of
6 highways, roads, streets, or pedestrian walkways in the county
7 highway system, township and district road system, or
8 municipal street system as defined in the Illinois Highway
9 Code, as the same may from time to time be amended, for
10 separation of grades, for installation, construction or
11 reconstruction of crossing protection or reconstruction,
12 alteration, relocation including construction or improvement
13 of any existing highway necessary for access to property or
14 improvement of any grade crossing and grade crossing surface
15 including the necessary highway approaches thereto of any
16 railroad across the highway or public road, or for the
17 installation, construction, reconstruction, or maintenance of
18 safety treatments to deter trespassing or a pedestrian walkway
19 over or under a railroad right-of-way, as provided for in and
20 in accordance with Section 18c-7401 of the Illinois Vehicle
21 Code. The Commission may order up to $2,000,000 per year in
22 Grade Crossing Protection Fund moneys for the improvement of
23 grade crossing surfaces and up to $300,000 per year for the
24 maintenance and renewal of 4-quadrant gate vehicle detection
25 systems located at non-high speed rail grade crossings. In
26 entering orders for projects for which payments from the Grade
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1 Crossing Protection Fund will be made, the Commission shall
2 account for expenditures authorized by the orders on a cash
3 rather than an accrual basis. For purposes of this requirement
4 an "accrual basis" assumes that the total cost of the project
5 is expended in the fiscal year in which the order is entered,
6 while a "cash basis" allocates the cost of the project among
7 fiscal years as expenditures are actually made. To meet the
8 requirements of this subsection, the Illinois Commerce
9 Commission shall develop annual and 5-year project plans of
10 rail crossing capital improvements that will be paid for with
11 moneys from the Grade Crossing Protection Fund. The annual
12 project plan shall identify projects for the succeeding fiscal
13 year and the 5-year project plan shall identify projects for
14 the 5 directly succeeding fiscal years. The Commission shall
15 submit the annual and 5-year project plans for this Fund to the
16 Governor, the President of the Senate, the Senate Minority
17 Leader, the Speaker of the House of Representatives, and the
18 Minority Leader of the House of Representatives on the first
19 Wednesday in April of each year;
20 (d) of the amount remaining after allocations provided for
21 in subsections (a), (a-1), (b), and (c), a sufficient amount
22 shall be reserved to pay all of the following:
23 (1) the costs of the Department of Revenue in
24 administering this Act;
25 (2) the costs of the Department of Transportation in
26 performing its duties imposed by the Illinois Highway Code
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1 for supervising the use of motor fuel tax funds
2 apportioned to municipalities, counties and road
3 districts;
4 (3) refunds provided for in Section 13, refunds for
5 overpayment of decal fees paid under Section 13a.4 of this
6 Act, and refunds provided for under the terms of the
7 International Fuel Tax Agreement referenced in Section
8 14a;
9 (4) from October 1, 1985 until June 30, 1994, the
10 administration of the Vehicle Emissions Inspection Law,
11 which amount shall be certified monthly by the
12 Environmental Protection Agency to the State Comptroller
13 and shall promptly be transferred by the State Comptroller
14 and Treasurer from the Motor Fuel Tax Fund to the Vehicle
15 Inspection Fund, and for the period July 1, 1994 through
16 June 30, 2000, one-twelfth of $25,000,000 each month, for
17 the period July 1, 2000 through June 30, 2003, one-twelfth
18 of $30,000,000 each month, and $15,000,000 on July 1,
19 2003, and $15,000,000 on January 1, 2004, and $15,000,000
20 on each July 1 and October 1, or as soon thereafter as may
21 be practical, during the period July 1, 2004 through June
22 30, 2012, and $30,000,000 on June 1, 2013, or as soon
23 thereafter as may be practical, and $15,000,000 on July 1
24 and October 1, or as soon thereafter as may be practical,
25 during the period of July 1, 2013 through June 30, 2015,
26 for the administration of the Vehicle Emissions Inspection
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1 Law of 2005, to be transferred by the State Comptroller
2 and Treasurer from the Motor Fuel Tax Fund into the
3 Vehicle Inspection Fund;
4 (4.5) beginning on July 1, 2019, the costs of the
5 Environmental Protection Agency for the administration of
6 the Vehicle Emissions Inspection Law of 2005 shall be
7 paid, subject to appropriation, from the Motor Fuel Tax
8 Fund into the Vehicle Inspection Fund; beginning in 2019,
9 no later than December 31 of each year, or as soon
10 thereafter as practical, the State Comptroller shall
11 direct and the State Treasurer shall transfer from the
12 Vehicle Inspection Fund to the Motor Fuel Tax Fund any
13 balance remaining in the Vehicle Inspection Fund in excess
14 of $2,000,000;
15 (5) amounts ordered paid by the Court of Claims; and
16 (6) payment of motor fuel use taxes due to member
17 jurisdictions under the terms of the International Fuel
18 Tax Agreement. The Department shall certify these amounts
19 to the Comptroller by the 15th day of each month; the
20 Comptroller shall cause orders to be drawn for such
21 amounts, and the Treasurer shall administer those amounts
22 on or before the last day of each month;
23 (e) after allocations for the purposes set forth in
24 subsections (a), (a-1), (b), (c), and (d), the remaining
25 amount shall be apportioned as follows:
26 (1) Until January 1, 2000, 58.4%, and beginning
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1 January 1, 2000, 45.6% shall be deposited as follows:
2 (A) 37% into the State Construction Account Fund,
3 and
4 (B) 63% into the Road Fund, $1,250,000 of which
5 shall be reserved each month for the Department of
6 Transportation to be used in accordance with the
7 provisions of Sections 6-901 through 6-906 of the
8 Illinois Highway Code;
9 (2) Until January 1, 2000, 41.6%, and beginning
10 January 1, 2000, 54.4% shall be transferred to the
11 Department of Transportation to be distributed as follows:
12 (A) 49.10% to the municipalities of the State,
13 (B) 16.74% to the counties of the State having
14 1,000,000 or more inhabitants,
15 (C) 18.27% to the counties of the State having
16 less than 1,000,000 inhabitants,
17 (D) 15.89% to the road districts of the State.
18 Absent an enacted appropriation in any State fiscal year,
19 this subsection shall constitute a continuing appropriation to
20 the Department of Transportation of all amounts necessary for
21 the purpose of making distributions to municipalities,
22 counties, and road districts, as provided in paragraph (2) of
23 this subsection (e). If an appropriation to the Department of
24 Transportation of the amounts directed under this subsection
25 (e) is enacted on or after July 1 of any calendar year, then
26 the continuing appropriation shall discontinue for that State
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1 fiscal year, and the enacted appropriation shall supersede the
2 continuing appropriation for that State fiscal year.
3 If a township is dissolved under Article 24 of the
4 Township Code, McHenry County shall receive any moneys
5 that would have been distributed to the township under
6 this subparagraph, except that a municipality that assumes
7 the powers and responsibilities of a road district under
8 paragraph (6) of Section 24-35 of the Township Code shall
9 receive any moneys that would have been distributed to the
10 township in a percent equal to the area of the dissolved
11 road district or portion of the dissolved road district
12 over which the municipality assumed the powers and
13 responsibilities compared to the total area of the
14 dissolved township. The moneys received under this
15 subparagraph shall be used in the geographic area of the
16 dissolved township. If a township is reconstituted as
17 provided under Section 24-45 of the Township Code, McHenry
18 County or a municipality shall no longer be distributed
19 moneys under this subparagraph.
20 As soon as may be after the first day of each month, the
21 Department of Transportation shall allot to each municipality
22 its share of the amount apportioned to the several
23 municipalities which shall be in proportion to the population
24 of such municipalities as determined by the last preceding
25 municipal census if conducted by the Federal Government or
26 Federal census. If territory is annexed to any municipality
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1 subsequent to the time of the last preceding census the
2 corporate authorities of such municipality may cause a census
3 to be taken of such annexed territory and the population so
4 ascertained for such territory shall be added to the
5 population of the municipality as determined by the last
6 preceding census for the purpose of determining the allotment
7 for that municipality. If the population of any municipality
8 was not determined by the last Federal census preceding any
9 apportionment, the apportionment to such municipality shall be
10 in accordance with any census taken by such municipality. Any
11 municipal census used in accordance with this Section shall be
12 certified to the Department of Transportation by the clerk of
13 such municipality, and the accuracy thereof shall be subject
14 to approval of the Department which may make such corrections
15 as it ascertains to be necessary.
16 As soon as may be after the first day of each month, the
17 Department of Transportation shall allot to each county its
18 share of the amount apportioned to the several counties of the
19 State as herein provided. Each allotment to the several
20 counties having less than 1,000,000 inhabitants shall be in
21 proportion to the amount of motor vehicle license fees
22 received from the residents of such counties, respectively,
23 during the preceding calendar year. The Secretary of State
24 shall, on or before April 15 of each year, transmit to the
25 Department of Transportation a full and complete report
26 showing the amount of motor vehicle license fees received from
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1 the residents of each county, respectively, during the
2 preceding calendar year. The Department of Transportation
3 shall, each month, use for allotment purposes the last such
4 report received from the Secretary of State.
5 As soon as may be after the first day of each month, the
6 Department of Transportation shall allot to the several
7 counties their share of the amount apportioned for the use of
8 road districts. The allotment shall be apportioned among the
9 several counties in the State in the proportion which the
10 total mileage of township or district roads in the respective
11 counties bears to the total mileage of all township and
12 district roads in the State. Funds allotted to the respective
13 counties for the use of road districts therein shall be
14 allocated to the several road districts in the county in the
15 proportion which the total mileage of such township or
16 district roads in the respective road districts bears to the
17 total mileage of all such township or district roads in the
18 county. After July 1 of any year prior to 2011, no allocation
19 shall be made for any road district unless it levied a tax for
20 road and bridge purposes in an amount which will require the
21 extension of such tax against the taxable property in any such
22 road district at a rate of not less than either .08% of the
23 value thereof, based upon the assessment for the year
24 immediately prior to the year in which such tax was levied and
25 as equalized by the Department of Revenue or, in DuPage
26 County, an amount equal to or greater than $12,000 per mile of
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1 road under the jurisdiction of the road district, whichever is
2 less. Beginning July 1, 2011 and each July 1 thereafter, an
3 allocation shall be made for any road district if it levied a
4 tax for road and bridge purposes. In counties other than
5 DuPage County, if the amount of the tax levy requires the
6 extension of the tax against the taxable property in the road
7 district at a rate that is less than 0.08% of the value
8 thereof, based upon the assessment for the year immediately
9 prior to the year in which the tax was levied and as equalized
10 by the Department of Revenue, then the amount of the
11 allocation for that road district shall be a percentage of the
12 maximum allocation equal to the percentage obtained by
13 dividing the rate extended by the district by 0.08%. In DuPage
14 County, if the amount of the tax levy requires the extension of
15 the tax against the taxable property in the road district at a
16 rate that is less than the lesser of (i) 0.08% of the value of
17 the taxable property in the road district, based upon the
18 assessment for the year immediately prior to the year in which
19 such tax was levied and as equalized by the Department of
20 Revenue, or (ii) a rate that will yield an amount equal to
21 $12,000 per mile of road under the jurisdiction of the road
22 district, then the amount of the allocation for the road
23 district shall be a percentage of the maximum allocation equal
24 to the percentage obtained by dividing the rate extended by
25 the district by the lesser of (i) 0.08% or (ii) the rate that
26 will yield an amount equal to $12,000 per mile of road under
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1 the jurisdiction of the road district.
2 Prior to 2011, if any road district has levied a special
3 tax for road purposes pursuant to Sections 6-601, 6-602, and
4 6-603 of the Illinois Highway Code, and such tax was levied in
5 an amount which would require extension at a rate of not less
6 than .08% of the value of the taxable property thereof, as
7 equalized or assessed by the Department of Revenue, or, in
8 DuPage County, an amount equal to or greater than $12,000 per
9 mile of road under the jurisdiction of the road district,
10 whichever is less, such levy shall, however, be deemed a
11 proper compliance with this Section and shall qualify such
12 road district for an allotment under this Section. Beginning
13 in 2011 and thereafter, if any road district has levied a
14 special tax for road purposes under Sections 6-601, 6-602, and
15 6-603 of the Illinois Highway Code, and the tax was levied in
16 an amount that would require extension at a rate of not less
17 than 0.08% of the value of the taxable property of that road
18 district, as equalized or assessed by the Department of
19 Revenue or, in DuPage County, an amount equal to or greater
20 than $12,000 per mile of road under the jurisdiction of the
21 road district, whichever is less, that levy shall be deemed a
22 proper compliance with this Section and shall qualify such
23 road district for a full, rather than proportionate, allotment
24 under this Section. If the levy for the special tax is less
25 than 0.08% of the value of the taxable property, or, in DuPage
26 County if the levy for the special tax is less than the lesser
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1 of (i) 0.08% or (ii) $12,000 per mile of road under the
2 jurisdiction of the road district, and if the levy for the
3 special tax is more than any other levy for road and bridge
4 purposes, then the levy for the special tax qualifies the road
5 district for a proportionate, rather than full, allotment
6 under this Section. If the levy for the special tax is equal to
7 or less than any other levy for road and bridge purposes, then
8 any allotment under this Section shall be determined by the
9 other levy for road and bridge purposes.
10 Prior to 2011, if a township has transferred to the road
11 and bridge fund money which, when added to the amount of any
12 tax levy of the road district would be the equivalent of a tax
13 levy requiring extension at a rate of at least .08%, or, in
14 DuPage County, an amount equal to or greater than $12,000 per
15 mile of road under the jurisdiction of the road district,
16 whichever is less, such transfer, together with any such tax
17 levy, shall be deemed a proper compliance with this Section
18 and shall qualify the road district for an allotment under
19 this Section.
20 In counties in which a property tax extension limitation
21 is imposed under the Property Tax Extension Limitation Law,
22 road districts may retain their entitlement to a motor fuel
23 tax allotment or, beginning in 2011, their entitlement to a
24 full allotment if, at the time the property tax extension
25 limitation was imposed, the road district was levying a road
26 and bridge tax at a rate sufficient to entitle it to a motor
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1 fuel tax allotment and continues to levy the maximum allowable
2 amount after the imposition of the property tax extension
3 limitation. Any road district may in all circumstances retain
4 its entitlement to a motor fuel tax allotment or, beginning in
5 2011, its entitlement to a full allotment if it levied a road
6 and bridge tax in an amount that will require the extension of
7 the tax against the taxable property in the road district at a
8 rate of not less than 0.08% of the assessed value of the
9 property, based upon the assessment for the year immediately
10 preceding the year in which the tax was levied and as equalized
11 by the Department of Revenue or, in DuPage County, an amount
12 equal to or greater than $12,000 per mile of road under the
13 jurisdiction of the road district, whichever is less.
14 As used in this Section, the term "road district" means
15 any road district, including a county unit road district,
16 provided for by the Illinois Highway Code; and the term
17 "township or district road" means any road in the township and
18 district road system as defined in the Illinois Highway Code.
19 For the purposes of this Section, "township or district road"
20 also includes such roads as are maintained by park districts,
21 forest preserve districts and conservation districts. The
22 Department of Transportation shall determine the mileage of
23 all township and district roads for the purposes of making
24 allotments and allocations of motor fuel tax funds for use in
25 road districts.
26 Payment of motor fuel tax moneys to municipalities and
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1 counties shall be made as soon as possible after the allotment
2 is made. The treasurer of the municipality or county may
3 invest these funds until their use is required and the
4 interest earned by these investments shall be limited to the
5 same uses as the principal funds.
6 (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
7 101-493, eff. 8-23-19; 102-16, eff. 6-17-21; 102-558, eff.
8 8-20-21; 102-699, eff. 4-19-22.)
9 Section 15. The Emergency Telephone System Act is amended
10 by changing Section 30 as follows:
11 (50 ILCS 750/30)
12 (Section scheduled to be repealed on December 31, 2023)
13 Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement.
14 (a) A special fund in the State treasury known as the
15 Wireless Service Emergency Fund shall be renamed the Statewide
16 9-1-1 Fund. Any appropriations made from the Wireless Service
17 Emergency Fund shall be payable from the Statewide 9-1-1 Fund.
18 The Fund shall consist of the following:
19 (1) 9-1-1 wireless surcharges assessed under the
20 Wireless Emergency Telephone Safety Act.
21 (2) 9-1-1 surcharges assessed under Section 20 of this
22 Act.
23 (3) Prepaid wireless 9-1-1 surcharges assessed under
24 Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act.
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1 (4) Any appropriations, grants, or gifts made to the
2 Fund.
3 (5) Any income from interest, premiums, gains, or
4 other earnings on moneys in the Fund.
5 (6) Money from any other source that is deposited in
6 or transferred to the Fund.
7 (b) Subject to appropriation and availability of funds,
8 the Illinois State Police shall distribute the 9-1-1
9 surcharges monthly as follows:
10 (1) From each surcharge collected and remitted under
11 Section 20 of this Act:
12 (A) $0.013 shall be distributed monthly in equal
13 amounts to each County Emergency Telephone System
14 Board in counties with a population under 100,000
15 according to the most recent census data which is
16 authorized to serve as a primary wireless 9-1-1 public
17 safety answering point for the county and to provide
18 wireless 9-1-1 service as prescribed by subsection (b)
19 of Section 15.6a of this Act, and which does provide
20 such service.
21 (B) $0.033 shall be transferred by the Comptroller
22 at the direction of the Illinois State Police to the
23 Wireless Carrier Reimbursement Fund until June 30,
24 2017; from July 1, 2017 through June 30, 2018, $0.026
25 shall be transferred; from July 1, 2018 through June
26 30, 2019, $0.020 shall be transferred; from July 1,
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1 2019, through June 30, 2020, $0.013 shall be
2 transferred; from July 1, 2020 through June 30, 2021,
3 $0.007 will be transferred; and after June 30, 2021,
4 no transfer shall be made to the Wireless Carrier
5 Reimbursement Fund.
6 (C) Until December 31, 2017, $0.007 and on and
7 after January 1, 2018, $0.017 shall be used to cover
8 the Illinois State Police's administrative costs.
9 (D) Beginning January 1, 2018, until June 30,
10 2020, $0.12, and on and after July 1, 2020, $0.04 shall
11 be used to make monthly proportional grants to the
12 appropriate 9-1-1 Authority currently taking wireless
13 9-1-1 based upon the United States Postal Zip Code of
14 the billing addresses of subscribers wireless
15 carriers.
16 (E) Until June 30, 2023, $0.05 shall be used by the
17 Illinois State Police for grants for NG9-1-1 expenses,
18 with priority given to 9-1-1 Authorities that provide
19 9-1-1 service within the territory of a Large Electing
20 Provider as defined in Section 13-406.1 of the Public
21 Utilities Act.
22 (F) On and after July 1, 2020, $0.13 shall be used
23 for the implementation of and continuing expenses for
24 the Statewide NG9-1-1 system.
25 (2) After disbursements under paragraph (1) of this
26 subsection (b), all remaining funds in the Statewide 9-1-1
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1 Fund shall be disbursed in the following priority order:
2 (A) The Fund shall pay monthly to:
3 (i) the 9-1-1 Authorities that imposed
4 surcharges under Section 15.3 of this Act and were
5 required to report to the Illinois Commerce
6 Commission under Section 27 of the Wireless
7 Emergency Telephone Safety Act on October 1, 2014,
8 except a 9-1-1 Authority in a municipality with a
9 population in excess of 500,000, an amount equal
10 to the average monthly wireline and VoIP surcharge
11 revenue attributable to the most recent 12-month
12 period reported to the Illinois State Police under
13 that Section for the October 1, 2014 filing,
14 subject to the power of the Illinois State Police
15 to investigate the amount reported and adjust the
16 number by order under Article X of the Public
17 Utilities Act, so that the monthly amount paid
18 under this item accurately reflects one-twelfth of
19 the aggregate wireline and VoIP surcharge revenue
20 properly attributable to the most recent 12-month
21 period reported to the Commission; or
22 (ii) county qualified governmental entities
23 that did not impose a surcharge under Section 15.3
24 as of December 31, 2015, and counties that did not
25 impose a surcharge as of June 30, 2015, an amount
26 equivalent to their population multiplied by .37
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1 multiplied by the rate of $0.69; counties that are
2 not county qualified governmental entities and
3 that did not impose a surcharge as of December 31,
4 2015, shall not begin to receive the payment
5 provided for in this subsection until E9-1-1 and
6 wireless E9-1-1 services are provided within their
7 counties; or
8 (iii) counties without 9-1-1 service that had
9 a surcharge in place by December 31, 2015, an
10 amount equivalent to their population multiplied
11 by .37 multiplied by their surcharge rate as
12 established by the referendum.
13 (B) All 9-1-1 network costs for systems outside of
14 municipalities with a population of at least 500,000
15 shall be paid by the Illinois State Police directly to
16 the vendors.
17 (C) All expenses incurred by the Administrator and
18 the Statewide 9-1-1 Advisory Board and costs
19 associated with procurement under Section 15.6b
20 including requests for information and requests for
21 proposals.
22 (D) Funds may be held in reserve by the Statewide
23 9-1-1 Advisory Board and disbursed by the Illinois
24 State Police for grants under Section 15.4b of this
25 Act and for NG9-1-1 expenses up to $12.5 million per
26 year in State fiscal years 2016 and 2017; up to $20
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1 million in State fiscal year 2018; up to $20.9 million
2 in State fiscal year 2019; up to $15.3 million in State
3 fiscal year 2020; up to $16.2 million in State fiscal
4 year 2021; up to $23.1 million in State fiscal year
5 2022; and up to $17.0 million per year for State fiscal
6 year 2023 and each year thereafter. The amount held in
7 reserve in State fiscal years 2021, 2022, and 2023
8 shall not be less than $6.5 million. Disbursements
9 under this subparagraph (D) shall be prioritized as
10 follows: (i) consolidation grants prioritized under
11 subsection (a) of Section 15.4b of this Act; (ii)
12 NG9-1-1 expenses; and (iii) consolidation grants under
13 Section 15.4b of this Act for consolidation expenses
14 incurred between January 1, 2010, and January 1, 2016.
15 (E) All remaining funds per remit month shall be
16 used to make monthly proportional grants to the
17 appropriate 9-1-1 Authority currently taking wireless
18 9-1-1 based upon the United States Postal Zip Code of
19 the billing addresses of subscribers of wireless
20 carriers.
21 (c) The moneys deposited into the Statewide 9-1-1 Fund
22 under this Section shall not be subject to administrative
23 charges or chargebacks unless otherwise authorized by this
24 Act.
25 (d) Whenever two or more 9-1-1 Authorities consolidate,
26 the resulting Joint Emergency Telephone System Board shall be
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1 entitled to the monthly payments that had theretofore been
2 made to each consolidating 9-1-1 Authority. Any reserves held
3 by any consolidating 9-1-1 Authority shall be transferred to
4 the resulting Joint Emergency Telephone System Board. Whenever
5 a county that has no 9-1-1 service as of January 1, 2016 enters
6 into an agreement to consolidate to create or join a Joint
7 Emergency Telephone System Board, the Joint Emergency
8 Telephone System Board shall be entitled to the monthly
9 payments that would have otherwise been paid to the county if
10 it had provided 9-1-1 service.
11 (e) Absent an enacted appropriation in any State fiscal
12 year, this subsection shall constitute a continuing
13 appropriation to the Department of all amounts necessary for
14 the purpose of making distributions as provided in subsection
15 (b). If an appropriation to the Department of the amounts set
16 forth in subsection (b) is enacted on or after July 1 of any
17 calendar year, then the continuing appropriation shall
18 discontinue for that State fiscal year, and the enacted
19 appropriation shall supersede the continuing appropriation for
20 that State fiscal year.
21 (Source: P.A. 101-639, eff. 6-12-20; 102-9, eff. 6-3-21;
22 102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
23 Section 20. The Riverboat Gambling Act is amended by
24 changing Sections 12 and 13 as follows:
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1 (230 ILCS 10/12) (from Ch. 120, par. 2412)
2 Sec. 12. Admission tax; fees.
3 (a) A tax is hereby imposed upon admissions to riverboat
4 and casino gambling facilities operated by licensed owners
5 authorized pursuant to this Act. Until July 1, 2002, the rate
6 is $2 per person admitted. From July 1, 2002 until July 1,
7 2003, the rate is $3 per person admitted. From July 1, 2003
8 until August 23, 2005 (the effective date of Public Act
9 94-673), for a licensee that admitted 1,000,000 persons or
10 fewer in the previous calendar year, the rate is $3 per person
11 admitted; for a licensee that admitted more than 1,000,000 but
12 no more than 2,300,000 persons in the previous calendar year,
13 the rate is $4 per person admitted; and for a licensee that
14 admitted more than 2,300,000 persons in the previous calendar
15 year, the rate is $5 per person admitted. Beginning on August
16 23, 2005 (the effective date of Public Act 94-673), for a
17 licensee that admitted 1,000,000 persons or fewer in calendar
18 year 2004, the rate is $2 per person admitted, and for all
19 other licensees, including licensees that were not conducting
20 gambling operations in 2004, the rate is $3 per person
21 admitted. This admission tax is imposed upon the licensed
22 owner conducting gambling.
23 (1) The admission tax shall be paid for each
24 admission, except that a person who exits a riverboat
25 gambling facility and reenters that riverboat gambling
26 facility within the same gaming day shall be subject only
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1 to the initial admission tax.
2 (2) (Blank).
3 (3) The riverboat licensee may issue tax-free passes
4 to actual and necessary officials and employees of the
5 licensee or other persons actually working on the
6 riverboat.
7 (4) The number and issuance of tax-free passes is
8 subject to the rules of the Board, and a list of all
9 persons to whom the tax-free passes are issued shall be
10 filed with the Board.
11 (a-5) A fee is hereby imposed upon admissions operated by
12 licensed managers on behalf of the State pursuant to Section
13 7.3 at the rates provided in this subsection (a-5). For a
14 licensee that admitted 1,000,000 persons or fewer in the
15 previous calendar year, the rate is $3 per person admitted;
16 for a licensee that admitted more than 1,000,000 but no more
17 than 2,300,000 persons in the previous calendar year, the rate
18 is $4 per person admitted; and for a licensee that admitted
19 more than 2,300,000 persons in the previous calendar year, the
20 rate is $5 per person admitted.
21 (1) The admission fee shall be paid for each
22 admission.
23 (2) (Blank).
24 (3) The licensed manager may issue fee-free passes to
25 actual and necessary officials and employees of the
26 manager or other persons actually working on the
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1 riverboat.
2 (4) The number and issuance of fee-free passes is
3 subject to the rules of the Board, and a list of all
4 persons to whom the fee-free passes are issued shall be
5 filed with the Board.
6 (b) Except as provided in subsection (b-5), from the tax
7 imposed under subsection (a) and the fee imposed under
8 subsection (a-5), a municipality shall receive from the State
9 $1 for each person embarking on a riverboat docked within the
10 municipality or entering a casino located within the
11 municipality, and a county shall receive $1 for each person
12 entering a casino or embarking on a riverboat docked within
13 the county but outside the boundaries of any municipality. The
14 municipality's or county's share shall be collected by the
15 Board on behalf of the State and remitted quarterly by the
16 State, subject to appropriation, to the treasurer of the unit
17 of local government for deposit in the general fund. Absent an
18 enacted appropriation in any State fiscal year, this
19 subsection (b) shall constitute a continuing appropriation of
20 all amounts necessary for the purpose of making distributions
21 to municipalities and counties as provided in this subsection
22 (b). If an appropriation of the amounts set forth in this
23 subsection (b) is enacted on or after July 1 of any calendar
24 year, then the continuing appropriation shall discontinue for
25 that State fiscal year, and the enacted appropriation shall
26 supersede the continuing appropriation for that State fiscal
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1 year.
2 (b-5) From the tax imposed under subsection (a) and the
3 fee imposed under subsection (a-5), $1 for each person
4 embarking on a riverboat designated in paragraph (4) of
5 subsection (e-5) of Section 7 shall be divided as follows:
6 $0.70 to the City of Rockford, $0.05 to the City of Loves Park,
7 $0.05 to the Village of Machesney Park, and $0.20 to Winnebago
8 County.
9 The municipality's or county's share shall be collected by
10 the Board on behalf of the State and remitted monthly by the
11 State, subject to appropriation, to the treasurer of the unit
12 of local government for deposit in the general fund.
13 (b-10) From the tax imposed under subsection (a) and the
14 fee imposed under subsection (a-5), $1 for each person
15 embarking on a riverboat or entering a casino designated in
16 paragraph (1) of subsection (e-5) of Section 7 shall be
17 divided as follows: $0.70 to the City of Chicago, $0.15 to the
18 Village of Maywood, and $0.15 to the Village of Summit.
19 The municipality's or county's share shall be collected by
20 the Board on behalf of the State and remitted monthly by the
21 State, subject to appropriation, to the treasurer of the unit
22 of local government for deposit in the general fund.
23 (b-15) From the tax imposed under subsection (a) and the
24 fee imposed under subsection (a-5), $1 for each person
25 embarking on a riverboat or entering a casino designated in
26 paragraph (2) of subsection (e-5) of Section 7 shall be
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1 divided as follows: $0.70 to the City of Danville and $0.30 to
2 Vermilion County.
3 The municipality's or county's share shall be collected by
4 the Board on behalf of the State and remitted monthly by the
5 State, subject to appropriation, to the treasurer of the unit
6 of local government for deposit in the general fund.
7 (c) The licensed owner shall pay the entire admission tax
8 to the Board and the licensed manager shall pay the entire
9 admission fee to the Board. Such payments shall be made daily.
10 Accompanying each payment shall be a return on forms provided
11 by the Board which shall include other information regarding
12 admissions as the Board may require. Failure to submit either
13 the payment or the return within the specified time may result
14 in suspension or revocation of the owners or managers license.
15 (c-5) A tax is imposed on admissions to organization
16 gaming facilities at the rate of $3 per person admitted by an
17 organization gaming licensee. The tax is imposed upon the
18 organization gaming licensee.
19 (1) The admission tax shall be paid for each
20 admission, except that a person who exits an organization
21 gaming facility and reenters that organization gaming
22 facility within the same gaming day, as the term "gaming
23 day" is defined by the Board by rule, shall be subject only
24 to the initial admission tax. The Board shall establish,
25 by rule, a procedure to determine whether a person
26 admitted to an organization gaming facility has paid the
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1 admission tax.
2 (2) An organization gaming licensee may issue tax-free
3 passes to actual and necessary officials and employees of
4 the licensee and other persons associated with its gaming
5 operations.
6 (3) The number and issuance of tax-free passes is
7 subject to the rules of the Board, and a list of all
8 persons to whom the tax-free passes are issued shall be
9 filed with the Board.
10 (4) The organization gaming licensee shall pay the
11 entire admission tax to the Board.
12 Such payments shall be made daily. Accompanying each
13 payment shall be a return on forms provided by the Board, which
14 shall include other information regarding admission as the
15 Board may require. Failure to submit either the payment or the
16 return within the specified time may result in suspension or
17 revocation of the organization gaming license.
18 From the tax imposed under this subsection (c-5), a
19 municipality other than the Village of Stickney or the City of
20 Collinsville in which an organization gaming facility is
21 located, or if the organization gaming facility is not located
22 within a municipality, then the county in which the
23 organization gaming facility is located, except as otherwise
24 provided in this Section, shall receive, subject to
25 appropriation, $1 for each person who enters the organization
26 gaming facility. For each admission to the organization gaming
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1 facility in excess of 1,500,000 in a year, from the tax imposed
2 under this subsection (c-5), the county in which the
3 organization gaming facility is located shall receive, subject
4 to appropriation, $0.30, which shall be in addition to any
5 other moneys paid to the county under this Section.
6 From the tax imposed under this subsection (c-5) on an
7 organization gaming facility located in the Village of
8 Stickney, $1 for each person who enters the organization
9 gaming facility shall be distributed as follows, subject to
10 appropriation: $0.24 to the Village of Stickney, $0.49 to the
11 Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the
12 Stickney Public Health District, and $0.05 to the City of
13 Bridgeview.
14 From the tax imposed under this subsection (c-5) on an
15 organization gaming facility located in the City of
16 Collinsville, the following shall each receive 10 cents for
17 each person who enters the organization gaming facility,
18 subject to appropriation: the Village of Alorton; the Village
19 of Washington Park; State Park Place; the Village of Fairmont
20 City; the City of Centreville; the Village of Brooklyn; the
21 City of Venice; the City of Madison; the Village of
22 Caseyville; and the Village of Pontoon Beach.
23 On the 25th day of each month, all amounts remaining after
24 payments required under this subsection (c-5) have been made
25 shall be transferred into the Capital Projects Fund.
26 (d) The Board shall administer and collect the admission
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1 tax imposed by this Section, to the extent practicable, in a
2 manner consistent with the provisions of Sections 4, 5, 5a,
3 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
4 the Retailers' Occupation Tax Act and Section 3-7 of the
5 Uniform Penalty and Interest Act.
6 (Source: P.A. 101-31, eff. 6-28-19.)
7 (230 ILCS 10/13) (from Ch. 120, par. 2413)
8 Sec. 13. Wagering tax; rate; distribution.
9 (a) Until January 1, 1998, a tax is imposed on the adjusted
10 gross receipts received from gambling games authorized under
11 this Act at the rate of 20%.
12 (a-1) From January 1, 1998 until July 1, 2002, a privilege
13 tax is imposed on persons engaged in the business of
14 conducting riverboat gambling operations, based on the
15 adjusted gross receipts received by a licensed owner from
16 gambling games authorized under this Act at the following
17 rates:
18 15% of annual adjusted gross receipts up to and
19 including $25,000,000;
20 20% of annual adjusted gross receipts in excess of
21 $25,000,000 but not exceeding $50,000,000;
22 25% of annual adjusted gross receipts in excess of
23 $50,000,000 but not exceeding $75,000,000;
24 30% of annual adjusted gross receipts in excess of
25 $75,000,000 but not exceeding $100,000,000;
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1 35% of annual adjusted gross receipts in excess of
2 $100,000,000.
3 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
4 is imposed on persons engaged in the business of conducting
5 riverboat gambling operations, other than licensed managers
6 conducting riverboat gambling operations on behalf of the
7 State, based on the adjusted gross receipts received by a
8 licensed owner from gambling games authorized under this Act
9 at the following rates:
10 15% of annual adjusted gross receipts up to and
11 including $25,000,000;
12 22.5% of annual adjusted gross receipts in excess of
13 $25,000,000 but not exceeding $50,000,000;
14 27.5% of annual adjusted gross receipts in excess of
15 $50,000,000 but not exceeding $75,000,000;
16 32.5% of annual adjusted gross receipts in excess of
17 $75,000,000 but not exceeding $100,000,000;
18 37.5% of annual adjusted gross receipts in excess of
19 $100,000,000 but not exceeding $150,000,000;
20 45% of annual adjusted gross receipts in excess of
21 $150,000,000 but not exceeding $200,000,000;
22 50% of annual adjusted gross receipts in excess of
23 $200,000,000.
24 (a-3) Beginning July 1, 2003, a privilege tax is imposed
25 on persons engaged in the business of conducting riverboat
26 gambling operations, other than licensed managers conducting
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1 riverboat gambling operations on behalf of the State, based on
2 the adjusted gross receipts received by a licensed owner from
3 gambling games authorized under this Act at the following
4 rates:
5 15% of annual adjusted gross receipts up to and
6 including $25,000,000;
7 27.5% of annual adjusted gross receipts in excess of
8 $25,000,000 but not exceeding $37,500,000;
9 32.5% of annual adjusted gross receipts in excess of
10 $37,500,000 but not exceeding $50,000,000;
11 37.5% of annual adjusted gross receipts in excess of
12 $50,000,000 but not exceeding $75,000,000;
13 45% of annual adjusted gross receipts in excess of
14 $75,000,000 but not exceeding $100,000,000;
15 50% of annual adjusted gross receipts in excess of
16 $100,000,000 but not exceeding $250,000,000;
17 70% of annual adjusted gross receipts in excess of
18 $250,000,000.
19 An amount equal to the amount of wagering taxes collected
20 under this subsection (a-3) that are in addition to the amount
21 of wagering taxes that would have been collected if the
22 wagering tax rates under subsection (a-2) were in effect shall
23 be paid into the Common School Fund.
24 The privilege tax imposed under this subsection (a-3)
25 shall no longer be imposed beginning on the earlier of (i) July
26 1, 2005; (ii) the first date after June 20, 2003 that riverboat
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1 gambling operations are conducted pursuant to a dormant
2 license; or (iii) the first day that riverboat gambling
3 operations are conducted under the authority of an owners
4 license that is in addition to the 10 owners licenses
5 initially authorized under this Act. For the purposes of this
6 subsection (a-3), the term "dormant license" means an owners
7 license that is authorized by this Act under which no
8 riverboat gambling operations are being conducted on June 20,
9 2003.
10 (a-4) Beginning on the first day on which the tax imposed
11 under subsection (a-3) is no longer imposed and ending upon
12 the imposition of the privilege tax under subsection (a-5) of
13 this Section, a privilege tax is imposed on persons engaged in
14 the business of conducting gambling operations, other than
15 licensed managers conducting riverboat gambling operations on
16 behalf of the State, based on the adjusted gross receipts
17 received by a licensed owner from gambling games authorized
18 under this Act at the following rates:
19 15% of annual adjusted gross receipts up to and
20 including $25,000,000;
21 22.5% of annual adjusted gross receipts in excess of
22 $25,000,000 but not exceeding $50,000,000;
23 27.5% of annual adjusted gross receipts in excess of
24 $50,000,000 but not exceeding $75,000,000;
25 32.5% of annual adjusted gross receipts in excess of
26 $75,000,000 but not exceeding $100,000,000;
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1 37.5% of annual adjusted gross receipts in excess of
2 $100,000,000 but not exceeding $150,000,000;
3 45% of annual adjusted gross receipts in excess of
4 $150,000,000 but not exceeding $200,000,000;
5 50% of annual adjusted gross receipts in excess of
6 $200,000,000.
7 For the imposition of the privilege tax in this subsection
8 (a-4), amounts paid pursuant to item (1) of subsection (b) of
9 Section 56 of the Illinois Horse Racing Act of 1975 shall not
10 be included in the determination of adjusted gross receipts.
11 (a-5)(1) Beginning on July 1, 2020, a privilege tax is
12 imposed on persons engaged in the business of conducting
13 gambling operations, other than the owners licensee under
14 paragraph (1) of subsection (e-5) of Section 7 and licensed
15 managers conducting riverboat gambling operations on behalf of
16 the State, based on the adjusted gross receipts received by
17 such licensee from the gambling games authorized under this
18 Act. The privilege tax for all gambling games other than table
19 games, including, but not limited to, slot machines, video
20 game of chance gambling, and electronic gambling games shall
21 be at the following rates:
22 15% of annual adjusted gross receipts up to and
23 including $25,000,000;
24 22.5% of annual adjusted gross receipts in excess of
25 $25,000,000 but not exceeding $50,000,000;
26 27.5% of annual adjusted gross receipts in excess of
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1 $50,000,000 but not exceeding $75,000,000;
2 32.5% of annual adjusted gross receipts in excess of
3 $75,000,000 but not exceeding $100,000,000;
4 37.5% of annual adjusted gross receipts in excess of
5 $100,000,000 but not exceeding $150,000,000;
6 45% of annual adjusted gross receipts in excess of
7 $150,000,000 but not exceeding $200,000,000;
8 50% of annual adjusted gross receipts in excess of
9 $200,000,000.
10 The privilege tax for table games shall be at the
11 following rates:
12 15% of annual adjusted gross receipts up to and
13 including $25,000,000;
14 20% of annual adjusted gross receipts in excess of
15 $25,000,000.
16 For the imposition of the privilege tax in this subsection
17 (a-5), amounts paid pursuant to item (1) of subsection (b) of
18 Section 56 of the Illinois Horse Racing Act of 1975 shall not
19 be included in the determination of adjusted gross receipts.
20 (2) Beginning on the first day that an owners licensee
21 under paragraph (1) of subsection (e-5) of Section 7 conducts
22 gambling operations, either in a temporary facility or a
23 permanent facility, a privilege tax is imposed on persons
24 engaged in the business of conducting gambling operations
25 under paragraph (1) of subsection (e-5) of Section 7, other
26 than licensed managers conducting riverboat gambling
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1 operations on behalf of the State, based on the adjusted gross
2 receipts received by such licensee from the gambling games
3 authorized under this Act. The privilege tax for all gambling
4 games other than table games, including, but not limited to,
5 slot machines, video game of chance gambling, and electronic
6 gambling games shall be at the following rates:
7 12% of annual adjusted gross receipts up to and
8 including $25,000,000 to the State and 10.5% of annual
9 adjusted gross receipts up to and including $25,000,000 to
10 the City of Chicago;
11 16% of annual adjusted gross receipts in excess of
12 $25,000,000 but not exceeding $50,000,000 to the State and
13 14% of annual adjusted gross receipts in excess of
14 $25,000,000 but not exceeding $50,000,000 to the City of
15 Chicago;
16 20.1% of annual adjusted gross receipts in excess of
17 $50,000,000 but not exceeding $75,000,000 to the State and
18 17.4% of annual adjusted gross receipts in excess of
19 $50,000,000 but not exceeding $75,000,000 to the City of
20 Chicago;
21 21.4% of annual adjusted gross receipts in excess of
22 $75,000,000 but not exceeding $100,000,000 to the State
23 and 18.6% of annual adjusted gross receipts in excess of
24 $75,000,000 but not exceeding $100,000,000 to the City of
25 Chicago;
26 22.7% of annual adjusted gross receipts in excess of
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1 $100,000,000 but not exceeding $150,000,000 to the State
2 and 19.8% of annual adjusted gross receipts in excess of
3 $100,000,000 but not exceeding $150,000,000 to the City of
4 Chicago;
5 24.1% of annual adjusted gross receipts in excess of
6 $150,000,000 but not exceeding $225,000,000 to the State
7 and 20.9% of annual adjusted gross receipts in excess of
8 $150,000,000 but not exceeding $225,000,000 to the City of
9 Chicago;
10 26.8% of annual adjusted gross receipts in excess of
11 $225,000,000 but not exceeding $1,000,000,000 to the State
12 and 23.2% of annual adjusted gross receipts in excess of
13 $225,000,000 but not exceeding $1,000,000,000 to the City
14 of Chicago;
15 40% of annual adjusted gross receipts in excess of
16 $1,000,000,000 to the State and 34.7% of annual gross
17 receipts in excess of $1,000,000,000 to the City of
18 Chicago.
19 The privilege tax for table games shall be at the
20 following rates:
21 8.1% of annual adjusted gross receipts up to and
22 including $25,000,000 to the State and 6.9% of annual
23 adjusted gross receipts up to and including $25,000,000 to
24 the City of Chicago;
25 10.7% of annual adjusted gross receipts in excess of
26 $25,000,000 but not exceeding $75,000,000 to the State and
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1 9.3% of annual adjusted gross receipts in excess of
2 $25,000,000 but not exceeding $75,000,000 to the City of
3 Chicago;
4 11.2% of annual adjusted gross receipts in excess of
5 $75,000,000 but not exceeding $175,000,000 to the State
6 and 9.8% of annual adjusted gross receipts in excess of
7 $75,000,000 but not exceeding $175,000,000 to the City of
8 Chicago;
9 13.5% of annual adjusted gross receipts in excess of
10 $175,000,000 but not exceeding $225,000,000 to the State
11 and 11.5% of annual adjusted gross receipts in excess of
12 $175,000,000 but not exceeding $225,000,000 to the City of
13 Chicago;
14 15.1% of annual adjusted gross receipts in excess of
15 $225,000,000 but not exceeding $275,000,000 to the State
16 and 12.9% of annual adjusted gross receipts in excess of
17 $225,000,000 but not exceeding $275,000,000 to the City of
18 Chicago;
19 16.2% of annual adjusted gross receipts in excess of
20 $275,000,000 but not exceeding $375,000,000 to the State
21 and 13.8% of annual adjusted gross receipts in excess of
22 $275,000,000 but not exceeding $375,000,000 to the City of
23 Chicago;
24 18.9% of annual adjusted gross receipts in excess of
25 $375,000,000 to the State and 16.1% of annual gross
26 receipts in excess of $375,000,000 to the City of Chicago.
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1 For the imposition of the privilege tax in this subsection
2 (a-5), amounts paid pursuant to item (1) of subsection (b) of
3 Section 56 of the Illinois Horse Racing Act of 1975 shall not
4 be included in the determination of adjusted gross receipts.
5 Notwithstanding the provisions of this subsection (a-5),
6 for the first 10 years that the privilege tax is imposed under
7 this subsection (a-5), the privilege tax shall be imposed on
8 the modified annual adjusted gross receipts of a riverboat or
9 casino conducting gambling operations in the City of East St.
10 Louis, unless:
11 (1) the riverboat or casino fails to employ at least
12 450 people, except no minimum employment shall be required
13 during 2020 and 2021 or during periods that the riverboat
14 or casino is closed on orders of State officials for
15 public health emergencies or other emergencies not caused
16 by the riverboat or casino;
17 (2) the riverboat or casino fails to maintain
18 operations in a manner consistent with this Act or is not a
19 viable riverboat or casino subject to the approval of the
20 Board; or
21 (3) the owners licensee is not an entity in which
22 employees participate in an employee stock ownership plan
23 or in which the owners licensee sponsors a 401(k)
24 retirement plan and makes a matching employer contribution
25 equal to at least one-quarter of the first 12% or one-half
26 of the first 6% of each participating employee's
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1 contribution, not to exceed any limitations under federal
2 laws and regulations.
3 As used in this subsection (a-5), "modified annual
4 adjusted gross receipts" means:
5 (A) for calendar year 2020, the annual adjusted gross
6 receipts for the current year minus the difference between
7 an amount equal to the average annual adjusted gross
8 receipts from a riverboat or casino conducting gambling
9 operations in the City of East St. Louis for 2014, 2015,
10 2016, 2017, and 2018 and the annual adjusted gross
11 receipts for 2018;
12 (B) for calendar year 2021, the annual adjusted gross
13 receipts for the current year minus the difference between
14 an amount equal to the average annual adjusted gross
15 receipts from a riverboat or casino conducting gambling
16 operations in the City of East St. Louis for 2014, 2015,
17 2016, 2017, and 2018 and the annual adjusted gross
18 receipts for 2019; and
19 (C) for calendar years 2022 through 2029, the annual
20 adjusted gross receipts for the current year minus the
21 difference between an amount equal to the average annual
22 adjusted gross receipts from a riverboat or casino
23 conducting gambling operations in the City of East St.
24 Louis for 3 years preceding the current year and the
25 annual adjusted gross receipts for the immediately
26 preceding year.
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1 (a-6) From June 28, 2019 (the effective date of Public Act
2 101-31) until June 30, 2023, an owners licensee that conducted
3 gambling operations prior to January 1, 2011 shall receive a
4 dollar-for-dollar credit against the tax imposed under this
5 Section for any renovation or construction costs paid by the
6 owners licensee, but in no event shall the credit exceed
7 $2,000,000.
8 Additionally, from June 28, 2019 (the effective date of
9 Public Act 101-31) until December 31, 2024, an owners licensee
10 that (i) is located within 15 miles of the Missouri border, and
11 (ii) has at least 3 riverboats, casinos, or their equivalent
12 within a 45-mile radius, may be authorized to relocate to a new
13 location with the approval of both the unit of local
14 government designated as the home dock and the Board, so long
15 as the new location is within the same unit of local government
16 and no more than 3 miles away from its original location. Such
17 owners licensee shall receive a credit against the tax imposed
18 under this Section equal to 8% of the total project costs, as
19 approved by the Board, for any renovation or construction
20 costs paid by the owners licensee for the construction of the
21 new facility, provided that the new facility is operational by
22 July 1, 2024. In determining whether or not to approve a
23 relocation, the Board must consider the extent to which the
24 relocation will diminish the gaming revenues received by other
25 Illinois gaming facilities.
26 (a-7) Beginning in the initial adjustment year and through
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1 the final adjustment year, if the total obligation imposed
2 pursuant to either subsection (a-5) or (a-6) will result in an
3 owners licensee receiving less after-tax adjusted gross
4 receipts than it received in calendar year 2018, then the
5 total amount of privilege taxes that the owners licensee is
6 required to pay for that calendar year shall be reduced to the
7 extent necessary so that the after-tax adjusted gross receipts
8 in that calendar year equals the after-tax adjusted gross
9 receipts in calendar year 2018, but the privilege tax
10 reduction shall not exceed the annual adjustment cap. If
11 pursuant to this subsection (a-7), the total obligation
12 imposed pursuant to either subsection (a-5) or (a-6) shall be
13 reduced, then the owners licensee shall not receive a refund
14 from the State at the end of the subject calendar year but
15 instead shall be able to apply that amount as a credit against
16 any payments it owes to the State in the following calendar
17 year to satisfy its total obligation under either subsection
18 (a-5) or (a-6). The credit for the final adjustment year shall
19 occur in the calendar year following the final adjustment
20 year.
21 If an owners licensee that conducted gambling operations
22 prior to January 1, 2019 expands its riverboat or casino,
23 including, but not limited to, with respect to its gaming
24 floor, additional non-gaming amenities such as restaurants,
25 bars, and hotels and other additional facilities, and incurs
26 construction and other costs related to such expansion from
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1 June 28, 2019 (the effective date of Public Act 101-31) until
2 June 28, 2024 (the 5th anniversary of the effective date of
3 Public Act 101-31), then for each $15,000,000 spent for any
4 such construction or other costs related to expansion paid by
5 the owners licensee, the final adjustment year shall be
6 extended by one year and the annual adjustment cap shall
7 increase by 0.2% of adjusted gross receipts during each
8 calendar year until and including the final adjustment year.
9 No further modifications to the final adjustment year or
10 annual adjustment cap shall be made after $75,000,000 is
11 incurred in construction or other costs related to expansion
12 so that the final adjustment year shall not extend beyond the
13 9th calendar year after the initial adjustment year, not
14 including the initial adjustment year, and the annual
15 adjustment cap shall not exceed 4% of adjusted gross receipts
16 in a particular calendar year. Construction and other costs
17 related to expansion shall include all project related costs,
18 including, but not limited to, all hard and soft costs,
19 financing costs, on or off-site ground, road or utility work,
20 cost of gaming equipment and all other personal property,
21 initial fees assessed for each incremental gaming position,
22 and the cost of incremental land acquired for such expansion.
23 Soft costs shall include, but not be limited to, legal fees,
24 architect, engineering and design costs, other consultant
25 costs, insurance cost, permitting costs, and pre-opening costs
26 related to the expansion, including, but not limited to, any
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1 of the following: marketing, real estate taxes, personnel,
2 training, travel and out-of-pocket expenses, supply,
3 inventory, and other costs, and any other project related soft
4 costs.
5 To be eligible for the tax credits in subsection (a-6),
6 all construction contracts shall include a requirement that
7 the contractor enter into a project labor agreement with the
8 building and construction trades council with geographic
9 jurisdiction of the location of the proposed gaming facility.
10 Notwithstanding any other provision of this subsection
11 (a-7), this subsection (a-7) does not apply to an owners
12 licensee unless such owners licensee spends at least
13 $15,000,000 on construction and other costs related to its
14 expansion, excluding the initial fees assessed for each
15 incremental gaming position.
16 This subsection (a-7) does not apply to owners licensees
17 authorized pursuant to subsection (e-5) of Section 7 of this
18 Act.
19 For purposes of this subsection (a-7):
20 "Building and construction trades council" means any
21 organization representing multiple construction entities that
22 are monitoring or attentive to compliance with public or
23 workers' safety laws, wage and hour requirements, or other
24 statutory requirements or that are making or maintaining
25 collective bargaining agreements.
26 "Initial adjustment year" means the year commencing on
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1 January 1 of the calendar year immediately following the
2 earlier of the following:
3 (1) the commencement of gambling operations, either in
4 a temporary or permanent facility, with respect to the
5 owners license authorized under paragraph (1) of
6 subsection (e-5) of Section 7 of this Act; or
7 (2) June 28, 2021 (24 months after the effective date
8 of Public Act 101-31);
9 provided the initial adjustment year shall not commence
10 earlier than June 28, 2020 (12 months after the effective date
11 of Public Act 101-31).
12 "Final adjustment year" means the 2nd calendar year after
13 the initial adjustment year, not including the initial
14 adjustment year, and as may be extended further as described
15 in this subsection (a-7).
16 "Annual adjustment cap" means 3% of adjusted gross
17 receipts in a particular calendar year, and as may be
18 increased further as otherwise described in this subsection
19 (a-7).
20 (a-8) Riverboat gambling operations conducted by a
21 licensed manager on behalf of the State are not subject to the
22 tax imposed under this Section.
23 (a-9) Beginning on January 1, 2020, the calculation of
24 gross receipts or adjusted gross receipts, for the purposes of
25 this Section, for a riverboat, a casino, or an organization
26 gaming facility shall not include the dollar amount of
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1 non-cashable vouchers, coupons, and electronic promotions
2 redeemed by wagerers upon the riverboat, in the casino, or in
3 the organization gaming facility up to and including an amount
4 not to exceed 20% of a riverboat's, a casino's, or an
5 organization gaming facility's adjusted gross receipts.
6 The Illinois Gaming Board shall submit to the General
7 Assembly a comprehensive report no later than March 31, 2023
8 detailing, at a minimum, the effect of removing non-cashable
9 vouchers, coupons, and electronic promotions from this
10 calculation on net gaming revenues to the State in calendar
11 years 2020 through 2022, the increase or reduction in wagerers
12 as a result of removing non-cashable vouchers, coupons, and
13 electronic promotions from this calculation, the effect of the
14 tax rates in subsection (a-5) on net gaming revenues to this
15 State, and proposed modifications to the calculation.
16 (a-10) The taxes imposed by this Section shall be paid by
17 the licensed owner or the organization gaming licensee to the
18 Board not later than 5:00 o'clock p.m. of the day after the day
19 when the wagers were made.
20 (a-15) If the privilege tax imposed under subsection (a-3)
21 is no longer imposed pursuant to item (i) of the last paragraph
22 of subsection (a-3), then by June 15 of each year, each owners
23 licensee, other than an owners licensee that admitted
24 1,000,000 persons or fewer in calendar year 2004, must, in
25 addition to the payment of all amounts otherwise due under
26 this Section, pay to the Board a reconciliation payment in the
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1 amount, if any, by which the licensed owner's base amount
2 exceeds the amount of net privilege tax paid by the licensed
3 owner to the Board in the then current State fiscal year. A
4 licensed owner's net privilege tax obligation due for the
5 balance of the State fiscal year shall be reduced up to the
6 total of the amount paid by the licensed owner in its June 15
7 reconciliation payment. The obligation imposed by this
8 subsection (a-15) is binding on any person, firm, corporation,
9 or other entity that acquires an ownership interest in any
10 such owners license. The obligation imposed under this
11 subsection (a-15) terminates on the earliest of: (i) July 1,
12 2007, (ii) the first day after August 23, 2005 (the effective
13 date of Public Act 94-673) that riverboat gambling operations
14 are conducted pursuant to a dormant license, (iii) the first
15 day that riverboat gambling operations are conducted under the
16 authority of an owners license that is in addition to the 10
17 owners licenses initially authorized under this Act, or (iv)
18 the first day that a licensee under the Illinois Horse Racing
19 Act of 1975 conducts gaming operations with slot machines or
20 other electronic gaming devices. The Board must reduce the
21 obligation imposed under this subsection (a-15) by an amount
22 the Board deems reasonable for any of the following reasons:
23 (A) an act or acts of God, (B) an act of bioterrorism or
24 terrorism or a bioterrorism or terrorism threat that was
25 investigated by a law enforcement agency, or (C) a condition
26 beyond the control of the owners licensee that does not result
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1 from any act or omission by the owners licensee or any of its
2 agents and that poses a hazardous threat to the health and
3 safety of patrons. If an owners licensee pays an amount in
4 excess of its liability under this Section, the Board shall
5 apply the overpayment to future payments required under this
6 Section.
7 For purposes of this subsection (a-15):
8 "Act of God" means an incident caused by the operation of
9 an extraordinary force that cannot be foreseen, that cannot be
10 avoided by the exercise of due care, and for which no person
11 can be held liable.
12 "Base amount" means the following:
13 For a riverboat in Alton, $31,000,000.
14 For a riverboat in East Peoria, $43,000,000.
15 For the Empress riverboat in Joliet, $86,000,000.
16 For a riverboat in Metropolis, $45,000,000.
17 For the Harrah's riverboat in Joliet, $114,000,000.
18 For a riverboat in Aurora, $86,000,000.
19 For a riverboat in East St. Louis, $48,500,000.
20 For a riverboat in Elgin, $198,000,000.
21 "Dormant license" has the meaning ascribed to it in
22 subsection (a-3).
23 "Net privilege tax" means all privilege taxes paid by a
24 licensed owner to the Board under this Section, less all
25 payments made from the State Gaming Fund pursuant to
26 subsection (b) of this Section.
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1 The changes made to this subsection (a-15) by Public Act
2 94-839 are intended to restate and clarify the intent of
3 Public Act 94-673 with respect to the amount of the payments
4 required to be made under this subsection by an owners
5 licensee to the Board.
6 (b) From the tax revenue from riverboat or casino gambling
7 deposited in the State Gaming Fund under this Section, an
8 amount equal to 5% of adjusted gross receipts generated by a
9 riverboat or a casino, other than a riverboat or casino
10 designated in paragraph (1), (3), or (4) of subsection (e-5)
11 of Section 7, shall be paid monthly, subject to appropriation
12 by the General Assembly, to the unit of local government in
13 which the casino is located or that is designated as the home
14 dock of the riverboat. Notwithstanding anything to the
15 contrary, beginning on the first day that an owners licensee
16 under paragraph (1), (2), (3), (4), (5), or (6) of subsection
17 (e-5) of Section 7 conducts gambling operations, either in a
18 temporary facility or a permanent facility, and for 2 years
19 thereafter, a unit of local government designated as the home
20 dock of a riverboat whose license was issued before January 1,
21 2019, other than a riverboat conducting gambling operations in
22 the City of East St. Louis, shall not receive less under this
23 subsection (b) than the amount the unit of local government
24 received under this subsection (b) in calendar year 2018.
25 Notwithstanding anything to the contrary and because the City
26 of East St. Louis is a financially distressed city, beginning
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1 on the first day that an owners licensee under paragraph (1),
2 (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
3 conducts gambling operations, either in a temporary facility
4 or a permanent facility, and for 10 years thereafter, a unit of
5 local government designated as the home dock of a riverboat
6 conducting gambling operations in the City of East St. Louis
7 shall not receive less under this subsection (b) than the
8 amount the unit of local government received under this
9 subsection (b) in calendar year 2018.
10 From the tax revenue deposited in the State Gaming Fund
11 pursuant to riverboat or casino gambling operations conducted
12 by a licensed manager on behalf of the State, an amount equal
13 to 5% of adjusted gross receipts generated pursuant to those
14 riverboat or casino gambling operations shall be paid monthly,
15 subject to appropriation by the General Assembly, to the unit
16 of local government that is designated as the home dock of the
17 riverboat upon which those riverboat gambling operations are
18 conducted or in which the casino is located.
19 From the tax revenue from riverboat or casino gambling
20 deposited in the State Gaming Fund under this Section, an
21 amount equal to 5% of the adjusted gross receipts generated by
22 a riverboat designated in paragraph (3) of subsection (e-5) of
23 Section 7 shall be divided and remitted monthly, subject to
24 appropriation, as follows: 70% to Waukegan, 10% to Park City,
25 15% to North Chicago, and 5% to Lake County.
26 From the tax revenue from riverboat or casino gambling
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1 deposited in the State Gaming Fund under this Section, an
2 amount equal to 5% of the adjusted gross receipts generated by
3 a riverboat designated in paragraph (4) of subsection (e-5) of
4 Section 7 shall be remitted monthly, subject to appropriation,
5 as follows: 70% to the City of Rockford, 5% to the City of
6 Loves Park, 5% to the Village of Machesney, and 20% to
7 Winnebago County.
8 From the tax revenue from riverboat or casino gambling
9 deposited in the State Gaming Fund under this Section, an
10 amount equal to 5% of the adjusted gross receipts generated by
11 a riverboat designated in paragraph (5) of subsection (e-5) of
12 Section 7 shall be remitted monthly, subject to appropriation,
13 as follows: 2% to the unit of local government in which the
14 riverboat or casino is located, and 3% shall be distributed:
15 (A) in accordance with a regional capital development plan
16 entered into by the following communities: Village of Beecher,
17 City of Blue Island, Village of Burnham, City of Calumet City,
18 Village of Calumet Park, City of Chicago Heights, City of
19 Country Club Hills, Village of Crestwood, Village of Crete,
20 Village of Dixmoor, Village of Dolton, Village of East Hazel
21 Crest, Village of Flossmoor, Village of Ford Heights, Village
22 of Glenwood, City of Harvey, Village of Hazel Crest, Village
23 of Homewood, Village of Lansing, Village of Lynwood, City of
24 Markham, Village of Matteson, Village of Midlothian, Village
25 of Monee, City of Oak Forest, Village of Olympia Fields,
26 Village of Orland Hills, Village of Orland Park, City of Palos
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1 Heights, Village of Park Forest, Village of Phoenix, Village
2 of Posen, Village of Richton Park, Village of Riverdale,
3 Village of Robbins, Village of Sauk Village, Village of South
4 Chicago Heights, Village of South Holland, Village of Steger,
5 Village of Thornton, Village of Tinley Park, Village of
6 University Park, and Village of Worth; or (B) if no regional
7 capital development plan exists, equally among the communities
8 listed in item (A) to be used for capital expenditures or
9 public pension payments, or both.
10 Units of local government may refund any portion of the
11 payment that they receive pursuant to this subsection (b) to
12 the riverboat or casino.
13 (b-4) Beginning on the first day the licensee under
14 paragraph (5) of subsection (e-5) of Section 7 conducts
15 gambling operations, either in a temporary facility or a
16 permanent facility, and ending on July 31, 2042, from the tax
17 revenue deposited in the State Gaming Fund under this Section,
18 $5,000,000 shall be paid annually, subject to appropriation,
19 to the host municipality of that owners licensee of a license
20 issued or re-issued pursuant to Section 7.1 of this Act before
21 January 1, 2012. Payments received by the host municipality
22 pursuant to this subsection (b-4) may not be shared with any
23 other unit of local government.
24 (b-5) Beginning on June 28, 2019 (the effective date of
25 Public Act 101-31), from the tax revenue deposited in the
26 State Gaming Fund under this Section, an amount equal to 3% of
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1 adjusted gross receipts generated by each organization gaming
2 facility located outside Madison County shall be paid monthly,
3 subject to appropriation by the General Assembly, to a
4 municipality other than the Village of Stickney in which each
5 organization gaming facility is located or, if the
6 organization gaming facility is not located within a
7 municipality, to the county in which the organization gaming
8 facility is located, except as otherwise provided in this
9 Section. From the tax revenue deposited in the State Gaming
10 Fund under this Section, an amount equal to 3% of adjusted
11 gross receipts generated by an organization gaming facility
12 located in the Village of Stickney shall be paid monthly,
13 subject to appropriation by the General Assembly, as follows:
14 25% to the Village of Stickney, 5% to the City of Berwyn, 50%
15 to the Town of Cicero, and 20% to the Stickney Public Health
16 District.
17 From the tax revenue deposited in the State Gaming Fund
18 under this Section, an amount equal to 5% of adjusted gross
19 receipts generated by an organization gaming facility located
20 in the City of Collinsville shall be paid monthly, subject to
21 appropriation by the General Assembly, as follows: 30% to the
22 City of Alton, 30% to the City of East St. Louis, and 40% to
23 the City of Collinsville.
24 Municipalities and counties may refund any portion of the
25 payment that they receive pursuant to this subsection (b-5) to
26 the organization gaming facility.
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1 (b-6) Beginning on June 28, 2019 (the effective date of
2 Public Act 101-31), from the tax revenue deposited in the
3 State Gaming Fund under this Section, an amount equal to 2% of
4 adjusted gross receipts generated by an organization gaming
5 facility located outside Madison County shall be paid monthly,
6 subject to appropriation by the General Assembly, to the
7 county in which the organization gaming facility is located
8 for the purposes of its criminal justice system or health care
9 system.
10 Counties may refund any portion of the payment that they
11 receive pursuant to this subsection (b-6) to the organization
12 gaming facility.
13 (b-7) From the tax revenue from the organization gaming
14 licensee located in one of the following townships of Cook
15 County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
16 Worth, an amount equal to 5% of the adjusted gross receipts
17 generated by that organization gaming licensee shall be
18 remitted monthly, subject to appropriation, as follows: 2% to
19 the unit of local government in which the organization gaming
20 licensee is located, and 3% shall be distributed: (A) in
21 accordance with a regional capital development plan entered
22 into by the following communities: Village of Beecher, City of
23 Blue Island, Village of Burnham, City of Calumet City, Village
24 of Calumet Park, City of Chicago Heights, City of Country Club
25 Hills, Village of Crestwood, Village of Crete, Village of
26 Dixmoor, Village of Dolton, Village of East Hazel Crest,
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1 Village of Flossmoor, Village of Ford Heights, Village of
2 Glenwood, City of Harvey, Village of Hazel Crest, Village of
3 Homewood, Village of Lansing, Village of Lynwood, City of
4 Markham, Village of Matteson, Village of Midlothian, Village
5 of Monee, City of Oak Forest, Village of Olympia Fields,
6 Village of Orland Hills, Village of Orland Park, City of Palos
7 Heights, Village of Park Forest, Village of Phoenix, Village
8 of Posen, Village of Richton Park, Village of Riverdale,
9 Village of Robbins, Village of Sauk Village, Village of South
10 Chicago Heights, Village of South Holland, Village of Steger,
11 Village of Thornton, Village of Tinley Park, Village of
12 University Park, and Village of Worth; or (B) if no regional
13 capital development plan exists, equally among the communities
14 listed in item (A) to be used for capital expenditures or
15 public pension payments, or both.
16 (b-8) In lieu of the payments under subsection (b) of this
17 Section, from the tax revenue deposited in the State Gaming
18 Fund pursuant to riverboat or casino gambling operations
19 conducted by an owners licensee under paragraph (1) of
20 subsection (e-5) of Section 7, an amount equal to the tax
21 revenue generated from the privilege tax imposed by paragraph
22 (2) of subsection (a-5) that is to be paid to the City of
23 Chicago shall be paid monthly, subject to appropriation by the
24 General Assembly, as follows: (1) an amount equal to 0.5% of
25 the annual adjusted gross receipts generated by the owners
26 licensee under paragraph (1) of subsection (e-5) of Section 7
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1 to the home rule county in which the owners licensee is located
2 for the purpose of enhancing the county's criminal justice
3 system; and (2) the balance to the City of Chicago and shall be
4 expended or obligated by the City of Chicago for pension
5 payments in accordance with Public Act 99-506.
6 (c) Appropriations, as approved by the General Assembly,
7 may be made from the State Gaming Fund to the Board (i) for the
8 administration and enforcement of this Act and the Video
9 Gaming Act, (ii) for distribution to the Illinois State Police
10 and to the Department of Revenue for the enforcement of this
11 Act and the Video Gaming Act, and (iii) to the Department of
12 Human Services for the administration of programs to treat
13 problem gambling, including problem gambling from sports
14 wagering. The Board's annual appropriations request must
15 separately state its funding needs for the regulation of
16 gaming authorized under Section 7.7, riverboat gaming, casino
17 gaming, video gaming, and sports wagering.
18 (c-2) An amount equal to 2% of the adjusted gross receipts
19 generated by an organization gaming facility located within a
20 home rule county with a population of over 3,000,000
21 inhabitants shall be paid, subject to appropriation from the
22 General Assembly, from the State Gaming Fund to the home rule
23 county in which the organization gaming licensee is located
24 for the purpose of enhancing the county's criminal justice
25 system.
26 (c-3) Appropriations, as approved by the General Assembly,
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1 may be made from the tax revenue deposited into the State
2 Gaming Fund from organization gaming licensees pursuant to
3 this Section for the administration and enforcement of this
4 Act.
5 (c-4) After payments required under subsections (b),
6 (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
7 the tax revenue from organization gaming licensees deposited
8 into the State Gaming Fund under this Section, all remaining
9 amounts from organization gaming licensees shall be
10 transferred into the Capital Projects Fund.
11 (c-5) (Blank).
12 (c-10) Each year the General Assembly shall appropriate
13 from the General Revenue Fund to the Education Assistance Fund
14 an amount equal to the amount paid into the Horse Racing Equity
15 Fund pursuant to subsection (c-5) in the prior calendar year.
16 (c-15) After the payments required under subsections (b),
17 (c), and (c-5) have been made, an amount equal to 2% of the
18 adjusted gross receipts of (1) an owners licensee that
19 relocates pursuant to Section 11.2, (2) an owners licensee
20 conducting riverboat gambling operations pursuant to an owners
21 license that is initially issued after June 25, 1999, or (3)
22 the first riverboat gambling operations conducted by a
23 licensed manager on behalf of the State under Section 7.3,
24 whichever comes first, shall be paid, subject to appropriation
25 from the General Assembly, from the State Gaming Fund to each
26 home rule county with a population of over 3,000,000
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1 inhabitants for the purpose of enhancing the county's criminal
2 justice system.
3 (c-20) Each year the General Assembly shall appropriate
4 from the General Revenue Fund to the Education Assistance Fund
5 an amount equal to the amount paid to each home rule county
6 with a population of over 3,000,000 inhabitants pursuant to
7 subsection (c-15) in the prior calendar year.
8 (c-21) After the payments required under subsections (b),
9 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
10 been made, an amount equal to 0.5% of the adjusted gross
11 receipts generated by the owners licensee under paragraph (1)
12 of subsection (e-5) of Section 7 shall be paid monthly,
13 subject to appropriation from the General Assembly, from the
14 State Gaming Fund to the home rule county in which the owners
15 licensee is located for the purpose of enhancing the county's
16 criminal justice system.
17 (c-22) After the payments required under subsections (b),
18 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
19 (c-21) have been made, an amount equal to 2% of the adjusted
20 gross receipts generated by the owners licensee under
21 paragraph (5) of subsection (e-5) of Section 7 shall be paid,
22 subject to appropriation from the General Assembly, from the
23 State Gaming Fund to the home rule county in which the owners
24 licensee is located for the purpose of enhancing the county's
25 criminal justice system.
26 (c-25) From July 1, 2013 and each July 1 thereafter
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1 through July 1, 2019, $1,600,000 shall be transferred from the
2 State Gaming Fund to the Chicago State University Education
3 Improvement Fund.
4 On July 1, 2020 and each July 1 thereafter, $3,000,000
5 shall be transferred from the State Gaming Fund to the Chicago
6 State University Education Improvement Fund.
7 (c-30) On July 1, 2013 or as soon as possible thereafter,
8 $92,000,000 shall be transferred from the State Gaming Fund to
9 the School Infrastructure Fund and $23,000,000 shall be
10 transferred from the State Gaming Fund to the Horse Racing
11 Equity Fund.
12 (c-35) Beginning on July 1, 2013, in addition to any
13 amount transferred under subsection (c-30) of this Section,
14 $5,530,000 shall be transferred monthly from the State Gaming
15 Fund to the School Infrastructure Fund.
16 (d) From time to time, through June 30, 2021, the Board
17 shall transfer the remainder of the funds generated by this
18 Act into the Education Assistance Fund.
19 (d-5) Beginning on July 1, 2021, on the last day of each
20 month, or as soon thereafter as possible, after all the
21 required expenditures, distributions, and transfers have been
22 made from the State Gaming Fund for the month pursuant to
23 subsections (b) through (c-35), at the direction of the Board,
24 the Comptroller shall direct and the Treasurer shall transfer
25 $22,500,000, along with any deficiencies in such amounts from
26 prior months in the same fiscal year, from the State Gaming
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1 Fund to the Education Assistance Fund; then, at the direction
2 of the Board, the Comptroller shall direct and the Treasurer
3 shall transfer the remainder of the funds generated by this
4 Act, if any, from the State Gaming Fund to the Capital Projects
5 Fund.
6 (e) Nothing in this Act shall prohibit the unit of local
7 government designated as the home dock of the riverboat from
8 entering into agreements with other units of local government
9 in this State or in other states to share its portion of the
10 tax revenue.
11 (f) To the extent practicable, the Board shall administer
12 and collect the wagering taxes imposed by this Section in a
13 manner consistent with the provisions of Sections 4, 5, 5a,
14 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
15 the Retailers' Occupation Tax Act and Section 3-7 of the
16 Uniform Penalty and Interest Act.
17 (g) Absent an enacted appropriation in any State fiscal
18 year, this subsection shall constitute a continuing
19 appropriation from the State Gaming Fund of all amounts
20 necessary for the purpose of making distributions and
21 transfers as provided in this Section. If an appropriation of
22 the amounts set forth in this Section is enacted on or after
23 July 1 of any calendar year, then the continuing appropriation
24 shall discontinue for that State fiscal year, and the enacted
25 appropriation shall supersede the continuing appropriation for
26 that State fiscal year.
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1 (Source: P.A. 101-31, Article 25, Section 25-910, eff.
2 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
3 101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff.
4 8-20-21; 102-689, eff. 12-17-21; 102-699, eff. 4-19-22.)
5 Section 25. The Video Gaming Act is amended by changing
6 Section 75 as follows:
7 (230 ILCS 40/75)
8 Sec. 75. Revenue sharing; Local Government Video Gaming
9 Distributive Fund.
10 (a) As soon as may be after the first day of each month,
11 the Department of Revenue shall allocate among those
12 municipalities and counties of this State that have not
13 prohibited video gaming pursuant to Section 27 or Section 70
14 the amount available in the Local Government Video Gaming
15 Distributive Fund, a special fund in the State Treasury, as
16 provided in Section 60. The Department shall then certify such
17 allocations to the State Comptroller, who shall pay over to
18 those eligible municipalities and counties the respective
19 amounts allocated to them. The amount of such funds allocable
20 to each such municipality and county shall be in proportion to
21 the tax revenue generated from video gaming within the
22 eligible municipality or county compared to the tax revenue
23 generated from video gaming Statewide.
24 (b) The amounts allocated and paid to a municipality or
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1 county of this State pursuant to the provisions of this
2 Section may be used for any general corporate purpose
3 authorized for that municipality or county.
4 (c) Upon determination by the Department that an amount
5 has been paid pursuant to this Section in excess of the amount
6 to which the county or municipality receiving such payment was
7 entitled, the county or municipality shall, upon demand by the
8 Department, repay such amount. If such repayment is not made
9 within a reasonable time, the Department shall withhold from
10 future payments an amount equal to such overpayment. The
11 Department shall redistribute the amount of such payment to
12 the county or municipality entitled thereto.
13 (d) Absent an enacted appropriation in any State fiscal
14 year, this subsection (d) shall constitute a continuing
15 appropriation from the Local Government Video Gaming
16 Distributive Fund of all amounts necessary for the purpose of
17 making distributions to municipalities and counties as
18 provided in this Section. If an appropriation of the amounts
19 set forth in this Section is enacted on or after July 1 of any
20 calendar year, then the continuing appropriation shall
21 discontinue for that State fiscal year, and the enacted
22 appropriation shall supersede the continuing appropriation for
23 that State fiscal year.
24 (Source: P.A. 96-34, eff. 7-13-09.)
25 Section 99. Effective date. This Act takes effect upon
26 becoming law.
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