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Illinois Senate Bill SB0584

Illinois 2023-2024 Regular Session

Illinois Senate Bill SB0584 Compare Versions

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1-Public Act 103-0574
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4-AN ACT concerning gaming.
5-Be it enacted by the People of the State of Illinois,
6-represented in the General Assembly:
7-Section 5. The Illinois Lottery Law is amended by changing
8-Section 21.4 as ollows:
9-(20 ILCS 1605/21.4)
10-Sec. 21.4. Joint Special Instant Scratch-off game.
11-(a) The Department shall offer a joint special instant
12-scratch-off game for the benefit of the special causes
13-identified in Sections 21.5, 21.6, 21.7, 21.8, 21.9, 21.10,
14-21.11, 21.13, 21.15, and 21.16. The operation of the game
15-shall be governed by this Section and any rules adopted by the
16-Department. The game shall commence on January 1, 2024 or as
17-soon thereafter, at the discretion of the Director, as is
18-reasonably practical and shall be discontinued on January 1,
19-2027. If any provision of this Section is inconsistent with
20-any other provision in the Act, then this Section governs.
21-(b) Once the joint special instant scratch-off game is
22-used to fund a special cause, the game will be used to fund the
23-special cause for the remainder of the special causes'
24-existence per the causes' respective Section of this Act.
25-(c) New specialty tickets and causes authorized by this
26-Act shall be funded by the joint special instant scratch-off
3+1 AN ACT concerning gaming.
4+2 Be it enacted by the People of the State of Illinois,
5+3 represented in the General Assembly:
6+4 Section 5. The Illinois Lottery Law is amended by changing
7+5 Section 21.4 as ollows:
8+6 (20 ILCS 1605/21.4)
9+7 Sec. 21.4. Joint Special Instant Scratch-off game.
10+8 (a) The Department shall offer a joint special instant
11+9 scratch-off game for the benefit of the special causes
12+10 identified in Sections 21.5, 21.6, 21.7, 21.8, 21.9, 21.10,
13+11 21.11, 21.13, 21.15, and 21.16. The operation of the game
14+12 shall be governed by this Section and any rules adopted by the
15+13 Department. The game shall commence on January 1, 2024 or as
16+14 soon thereafter, at the discretion of the Director, as is
17+15 reasonably practical and shall be discontinued on January 1,
18+16 2027. If any provision of this Section is inconsistent with
19+17 any other provision in the Act, then this Section governs.
20+18 (b) Once the joint special instant scratch-off game is
21+19 used to fund a special cause, the game will be used to fund the
22+20 special cause for the remainder of the special causes'
23+21 existence per the causes' respective Section of this Act.
24+22 (c) New specialty tickets and causes authorized by this
25+23 Act shall be funded by the joint special instant scratch-off
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33-game. New specialty tickets and causes after February 1, 2024
34-must have a sunset date. The Department shall be limited to
35-supporting no more than 10 causes in total at any given time.
36-(d) Net revenue received from the sale of the joint
37-special instant scratch-off game for the purposes of this
38-Section shall be divided equally among the special causes the
39-game benefits. At the direction of the Department, the State
40-Comptroller shall direct and the State Treasurer shall
41-transfer from the State Lottery Fund the net revenue to the
42-specific fund identified for each special cause in accordance
43-with the special cause's respective Section in this Act. The
44-Department shall transfer the net revenue into the special
45-fund identified for each special cause in accordance with the
46-special cause's respective Section of this Act. As used in
47-this Section, "net revenue" means the total amount for which
48-tickets have been sold less the sum of the amount paid out in
49-prizes and to retailers, and direct and estimated
50-administrative expenses incurred in operation of the ticket.
51-(Source: P.A. 103-381, eff. 7-28-23.)
52-Section 10. The Illinois Gambling Act is amended by
53-changing Sections 7 and 13 as follows:
54-(230 ILCS 10/7) (from Ch. 120, par. 2407)
55-Sec. 7. Owners licenses. (a) The Board shall issue
56-owners licenses to persons or entities that apply for such
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34+1 game. New specialty tickets and causes after February 1, 2024
35+2 must have a sunset date. The Department shall be limited to
36+3 supporting no more than 10 causes in total at any given time.
37+4 (d) Net revenue received from the sale of the joint
38+5 special instant scratch-off game for the purposes of this
39+6 Section shall be divided equally among the special causes the
40+7 game benefits. At the direction of the Department, the State
41+8 Comptroller shall direct and the State Treasurer shall
42+9 transfer from the State Lottery Fund the net revenue to the
43+10 specific fund identified for each special cause in accordance
44+11 with the special cause's respective Section in this Act. The
45+12 Department shall transfer the net revenue into the special
46+13 fund identified for each special cause in accordance with the
47+14 special cause's respective Section of this Act. As used in
48+15 this Section, "net revenue" means the total amount for which
49+16 tickets have been sold less the sum of the amount paid out in
50+17 prizes and to retailers, and direct and estimated
51+18 administrative expenses incurred in operation of the ticket.
52+19 (Source: P.A. 103-381, eff. 7-28-23.)
53+20 Section 10. The Illinois Gambling Act is amended by
54+21 changing Sections 7 and 13 as follows:
55+22 (230 ILCS 10/7) (from Ch. 120, par. 2407)
56+23 Sec. 7. Owners licenses. (a) The Board shall issue
57+24 owners licenses to persons or entities that apply for such
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59-licenses upon payment to the Board of the non-refundable
60-license fee as provided in subsection (e) or (e-5) and upon a
61-determination by the Board that the applicant is eligible for
62-an owners license pursuant to this Act and the rules of the
63-Board. From December 15, 2008 (the effective date of Public
64-Act 95-1008) until (i) 3 years after December 15, 2008 (the
65-effective date of Public Act 95-1008), (ii) the date any
66-organization licensee begins to operate a slot machine or
67-video game of chance under the Illinois Horse Racing Act of
68-1975 or this Act, (iii) the date that payments begin under
69-subsection (c-5) of Section 13 of this Act, (iv) the wagering
70-tax imposed under Section 13 of this Act is increased by law to
71-reflect a tax rate that is at least as stringent or more
72-stringent than the tax rate contained in subsection (a-3) of
73-Section 13, or (v) when an owners licensee holding a license
74-issued pursuant to Section 7.1 of this Act begins conducting
75-gaming, whichever occurs first, as a condition of licensure
76-and as an alternative source of payment for those funds
77-payable under subsection (c-5) of Section 13 of this Act, any
78-owners licensee that holds or receives its owners license on
79-or after May 26, 2006 (the effective date of Public Act
80-94-804), other than an owners licensee operating a riverboat
81-with adjusted gross receipts in calendar year 2004 of less
82-than $200,000,000, must pay into the Horse Racing Equity Trust
83-Fund, in addition to any other payments required under this
84-Act, an amount equal to 3% of the adjusted gross receipts
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87-received by the owners licensee. The payments required under
88-this Section shall be made by the owners licensee to the State
89-Treasurer no later than 3:00 o'clock p.m. of the day after the
90-day when the adjusted gross receipts were received by the
91-owners licensee. A person or entity is ineligible to receive
92-an owners license if:
93-(1) the person has been convicted of a felony under
94-the laws of this State, any other state, or the United
95-States;
96-(2) the person has been convicted of any violation of
97-Article 28 of the Criminal Code of 1961 or the Criminal
98-Code of 2012, or substantially similar laws of any other
99-jurisdiction;
100-(3) the person has submitted an application for a
101-license under this Act which contains false information;
102-(4) the person is a member of the Board;
103-(5) a person defined in (1), (2), (3), or (4) is an
104-officer, director, or managerial employee of the entity;
105-(6) the entity employs a person defined in (1), (2),
106-(3), or (4) who participates in the management or
107-operation of gambling operations authorized under this
108-Act;
109-(7) (blank); or
110-(8) a license of the person or entity issued under
111-this Act, or a license to own or operate gambling
112-facilities in any other jurisdiction, has been revoked.
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115-The Board is expressly prohibited from making changes to
116-the requirement that licensees make payment into the Horse
117-Racing Equity Trust Fund without the express authority of the
118-Illinois General Assembly and making any other rule to
119-implement or interpret Public Act 95-1008. For the purposes of
120-this paragraph, "rules" is given the meaning given to that
121-term in Section 1-70 of the Illinois Administrative Procedure
122-Act.
123-(b) In determining whether to grant an owners license to
124-an applicant, the Board shall consider:
125-(1) the character, reputation, experience, and
126-financial integrity of the applicants and of any other or
127-separate person that either:
128-(A) controls, directly or indirectly, such
129-applicant; or
130-(B) is controlled, directly or indirectly, by such
131-applicant or by a person which controls, directly or
132-indirectly, such applicant;
133-(2) the facilities or proposed facilities for the
134-conduct of gambling;
135-(3) the highest prospective total revenue to be
136-derived by the State from the conduct of gambling;
137-(4) the extent to which the ownership of the applicant
138-reflects the diversity of the State by including minority
139-persons, women, and persons with a disability and the good
140-faith affirmative action plan of each applicant to
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68+1 licenses upon payment to the Board of the non-refundable
69+2 license fee as provided in subsection (e) or (e-5) and upon a
70+3 determination by the Board that the applicant is eligible for
71+4 an owners license pursuant to this Act and the rules of the
72+5 Board. From December 15, 2008 (the effective date of Public
73+6 Act 95-1008) until (i) 3 years after December 15, 2008 (the
74+7 effective date of Public Act 95-1008), (ii) the date any
75+8 organization licensee begins to operate a slot machine or
76+9 video game of chance under the Illinois Horse Racing Act of
77+10 1975 or this Act, (iii) the date that payments begin under
78+11 subsection (c-5) of Section 13 of this Act, (iv) the wagering
79+12 tax imposed under Section 13 of this Act is increased by law to
80+13 reflect a tax rate that is at least as stringent or more
81+14 stringent than the tax rate contained in subsection (a-3) of
82+15 Section 13, or (v) when an owners licensee holding a license
83+16 issued pursuant to Section 7.1 of this Act begins conducting
84+17 gaming, whichever occurs first, as a condition of licensure
85+18 and as an alternative source of payment for those funds
86+19 payable under subsection (c-5) of Section 13 of this Act, any
87+20 owners licensee that holds or receives its owners license on
88+21 or after May 26, 2006 (the effective date of Public Act
89+22 94-804), other than an owners licensee operating a riverboat
90+23 with adjusted gross receipts in calendar year 2004 of less
91+24 than $200,000,000, must pay into the Horse Racing Equity Trust
92+25 Fund, in addition to any other payments required under this
93+26 Act, an amount equal to 3% of the adjusted gross receipts
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143-recruit, train and upgrade minority persons, women, and
144-persons with a disability in all employment
145-classifications; the Board shall further consider granting
146-an owners license and giving preference to an applicant
147-under this Section to applicants in which minority persons
148-and women hold ownership interest of at least 16% and 4%,
149-respectively;
150-(4.5) the extent to which the ownership of the
151-applicant includes veterans of service in the armed forces
152-of the United States, and the good faith affirmative
153-action plan of each applicant to recruit, train, and
154-upgrade veterans of service in the armed forces of the
155-United States in all employment classifications;
156-(5) the financial ability of the applicant to purchase
157-and maintain adequate liability and casualty insurance;
158-(6) whether the applicant has adequate capitalization
159-to provide and maintain, for the duration of a license, a
160-riverboat or casino;
161-(7) the extent to which the applicant exceeds or meets
162-other standards for the issuance of an owners license
163-which the Board may adopt by rule;
164-(8) the amount of the applicant's license bid;
165-(9) the extent to which the applicant or the proposed
166-host municipality plans to enter into revenue sharing
167-agreements with communities other than the host
168-municipality;
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171-(10) the extent to which the ownership of an applicant
172-includes the most qualified number of minority persons,
173-women, and persons with a disability; and
174-(11) whether the applicant has entered into a fully
175-executed construction project labor agreement with the
176-applicable local building trades council.
177-(c) Each owners license shall specify the place where the
178-casino shall operate or the riverboat shall operate and dock.
179-(d) Each applicant shall submit with his or her
180-application, on forms provided by the Board, 2 sets of his or
181-her fingerprints.
182-(e) In addition to any licenses authorized under
183-subsection (e-5) of this Section, the Board may issue up to 10
184-licenses authorizing the holders of such licenses to own
185-riverboats. In the application for an owners license, the
186-applicant shall state the dock at which the riverboat is based
187-and the water on which the riverboat will be located. The Board
188-shall issue 5 licenses to become effective not earlier than
189-January 1, 1991. Three of such licenses shall authorize
190-riverboat gambling on the Mississippi River, or, with approval
191-by the municipality in which the riverboat was docked on
192-August 7, 2003 and with Board approval, be authorized to
193-relocate to a new location, in a municipality that (1) borders
194-on the Mississippi River or is within 5 miles of the city
195-limits of a municipality that borders on the Mississippi River
196-and (2) on August 7, 2003, had a riverboat conducting
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199-riverboat gambling operations pursuant to a license issued
200-under this Act; one of which shall authorize riverboat
201-gambling from a home dock in the city of East St. Louis; and
202-one of which shall authorize riverboat gambling from a home
203-dock in the City of Alton. One other license shall authorize
204-riverboat gambling on the Illinois River in the City of East
205-Peoria or, with Board approval, shall authorize land-based
206-gambling operations anywhere within the corporate limits of
207-the City of Peoria. The Board shall issue one additional
208-license to become effective not earlier than March 1, 1992,
209-which shall authorize riverboat gambling on the Des Plaines
210-River in Will County. The Board may issue 4 additional
211-licenses to become effective not earlier than March 1, 1992.
212-In determining the water upon which riverboats will operate,
213-the Board shall consider the economic benefit which riverboat
214-gambling confers on the State, and shall seek to assure that
215-all regions of the State share in the economic benefits of
216-riverboat gambling.
217-In granting all licenses, the Board may give favorable
218-consideration to economically depressed areas of the State, to
219-applicants presenting plans which provide for significant
220-economic development over a large geographic area, and to
221-applicants who currently operate non-gambling riverboats in
222-Illinois. The Board shall review all applications for owners
223-licenses, and shall inform each applicant of the Board's
224-decision. The Board may grant an owners license to an
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104+1 received by the owners licensee. The payments required under
105+2 this Section shall be made by the owners licensee to the State
106+3 Treasurer no later than 3:00 o'clock p.m. of the day after the
107+4 day when the adjusted gross receipts were received by the
108+5 owners licensee. A person or entity is ineligible to receive
109+6 an owners license if:
110+7 (1) the person has been convicted of a felony under
111+8 the laws of this State, any other state, or the United
112+9 States;
113+10 (2) the person has been convicted of any violation of
114+11 Article 28 of the Criminal Code of 1961 or the Criminal
115+12 Code of 2012, or substantially similar laws of any other
116+13 jurisdiction;
117+14 (3) the person has submitted an application for a
118+15 license under this Act which contains false information;
119+16 (4) the person is a member of the Board;
120+17 (5) a person defined in (1), (2), (3), or (4) is an
121+18 officer, director, or managerial employee of the entity;
122+19 (6) the entity employs a person defined in (1), (2),
123+20 (3), or (4) who participates in the management or
124+21 operation of gambling operations authorized under this
125+22 Act;
126+23 (7) (blank); or
127+24 (8) a license of the person or entity issued under
128+25 this Act, or a license to own or operate gambling
129+26 facilities in any other jurisdiction, has been revoked.
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227-applicant that has not submitted the highest license bid, but
228-if it does not select the highest bidder, the Board shall issue
229-a written decision explaining why another applicant was
230-selected and identifying the factors set forth in this Section
231-that favored the winning bidder. The fee for issuance or
232-renewal of a license pursuant to this subsection (e) shall be
233-$250,000.
234-(e-5) In addition to licenses authorized under subsection
235-(e) of this Section:
236-(1) the Board may issue one owners license authorizing
237-the conduct of casino gambling in the City of Chicago;
238-(2) the Board may issue one owners license authorizing
239-the conduct of riverboat gambling in the City of Danville;
240-(3) the Board may issue one owners license authorizing
241-the conduct of riverboat gambling in the City of Waukegan;
242-(4) the Board may issue one owners license authorizing
243-the conduct of riverboat gambling in the City of Rockford;
244-(5) the Board may issue one owners license authorizing
245-the conduct of riverboat gambling in a municipality that
246-is wholly or partially located in one of the following
247-townships of Cook County: Bloom, Bremen, Calumet, Rich,
248-Thornton, or Worth Township; and
249-(6) the Board may issue one owners license authorizing
250-the conduct of riverboat gambling in the unincorporated
251-area of Williamson County adjacent to the Big Muddy River.
252-Except for the license authorized under paragraph (1),
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255-each application for a license pursuant to this subsection
256-(e-5) shall be submitted to the Board no later than 120 days
257-after June 28, 2019 (the effective date of Public Act 101-31).
258-All applications for a license under this subsection (e-5)
259-shall include the nonrefundable application fee and the
260-nonrefundable background investigation fee as provided in
261-subsection (d) of Section 6 of this Act. In the event that an
262-applicant submits an application for a license pursuant to
263-this subsection (e-5) prior to June 28, 2019 (the effective
264-date of Public Act 101-31), such applicant shall submit the
265-nonrefundable application fee and background investigation fee
266-as provided in subsection (d) of Section 6 of this Act no later
267-than 6 months after June 28, 2019 (the effective date of Public
268-Act 101-31).
269-The Board shall consider issuing a license pursuant to
270-paragraphs (1) through (6) of this subsection only after the
271-corporate authority of the municipality or the county board of
272-the county in which the riverboat or casino shall be located
273-has certified to the Board the following:
274-(i) that the applicant has negotiated with the
275-corporate authority or county board in good faith;
276-(ii) that the applicant and the corporate authority or
277-county board have mutually agreed on the permanent
278-location of the riverboat or casino;
279-(iii) that the applicant and the corporate authority
280-or county board have mutually agreed on the temporary
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283-location of the riverboat or casino;
284-(iv) that the applicant and the corporate authority or
285-the county board have mutually agreed on the percentage of
286-revenues that will be shared with the municipality or
287-county, if any;
288-(v) that the applicant and the corporate authority or
289-county board have mutually agreed on any zoning,
290-licensing, public health, or other issues that are within
291-the jurisdiction of the municipality or county;
292-(vi) that the corporate authority or county board has
293-passed a resolution or ordinance in support of the
294-riverboat or casino in the municipality or county;
295-(vii) the applicant for a license under paragraph (1)
296-has made a public presentation concerning its casino
297-proposal; and
298-(viii) the applicant for a license under paragraph (1)
299-has prepared a summary of its casino proposal and such
300-summary has been posted on a public website of the
301-municipality or the county.
302-At least 7 days before the corporate authority of a
303-municipality or county board of the county submits a
304-certification to the Board concerning items (i) through (viii)
305-of this subsection, it shall hold a public hearing to discuss
306-items (i) through (viii), as well as any other details
307-concerning the proposed riverboat or casino in the
308-municipality or county. The corporate authority or county
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140+1 The Board is expressly prohibited from making changes to
141+2 the requirement that licensees make payment into the Horse
142+3 Racing Equity Trust Fund without the express authority of the
143+4 Illinois General Assembly and making any other rule to
144+5 implement or interpret Public Act 95-1008. For the purposes of
145+6 this paragraph, "rules" is given the meaning given to that
146+7 term in Section 1-70 of the Illinois Administrative Procedure
147+8 Act.
148+9 (b) In determining whether to grant an owners license to
149+10 an applicant, the Board shall consider:
150+11 (1) the character, reputation, experience, and
151+12 financial integrity of the applicants and of any other or
152+13 separate person that either:
153+14 (A) controls, directly or indirectly, such
154+15 applicant; or
155+16 (B) is controlled, directly or indirectly, by such
156+17 applicant or by a person which controls, directly or
157+18 indirectly, such applicant;
158+19 (2) the facilities or proposed facilities for the
159+20 conduct of gambling;
160+21 (3) the highest prospective total revenue to be
161+22 derived by the State from the conduct of gambling;
162+23 (4) the extent to which the ownership of the applicant
163+24 reflects the diversity of the State by including minority
164+25 persons, women, and persons with a disability and the good
165+26 faith affirmative action plan of each applicant to
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311-board must subsequently memorialize the details concerning the
312-proposed riverboat or casino in a resolution that must be
313-adopted by a majority of the corporate authority or county
314-board before any certification is sent to the Board. The Board
315-shall not alter, amend, change, or otherwise interfere with
316-any agreement between the applicant and the corporate
317-authority of the municipality or county board of the county
318-regarding the location of any temporary or permanent facility.
319-In addition, within 10 days after June 28, 2019 (the
320-effective date of Public Act 101-31), the Board, with consent
321-and at the expense of the City of Chicago, shall select and
322-retain the services of a nationally recognized casino gaming
323-feasibility consultant. Within 45 days after June 28, 2019
324-(the effective date of Public Act 101-31), the consultant
325-shall prepare and deliver to the Board a study concerning the
326-feasibility of, and the ability to finance, a casino in the
327-City of Chicago. The feasibility study shall be delivered to
328-the Mayor of the City of Chicago, the Governor, the President
329-of the Senate, and the Speaker of the House of
330-Representatives. Ninety days after receipt of the feasibility
331-study, the Board shall make a determination, based on the
332-results of the feasibility study, whether to recommend to the
333-General Assembly that the terms of the license under paragraph
334-(1) of this subsection (e-5) should be modified. The Board may
335-begin accepting applications for the owners license under
336-paragraph (1) of this subsection (e-5) upon the determination
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339-to issue such an owners license.
340-In addition, prior to the Board issuing the owners license
341-authorized under paragraph (4) of subsection (e-5), an impact
342-study shall be completed to determine what location in the
343-city will provide the greater impact to the region, including
344-the creation of jobs and the generation of tax revenue.
345-(e-10) The licenses authorized under subsection (e-5) of
346-this Section shall be issued within 12 months after the date
347-the license application is submitted. If the Board does not
348-issue the licenses within that time period, then the Board
349-shall give a written explanation to the applicant as to why it
350-has not reached a determination and when it reasonably expects
351-to make a determination. The fee for the issuance or renewal of
352-a license issued pursuant to this subsection (e-10) shall be
353-$250,000. Additionally, a licensee located outside of Cook
354-County shall pay a minimum initial fee of $17,500 per gaming
355-position, and a licensee located in Cook County shall pay a
356-minimum initial fee of $30,000 per gaming position. The
357-initial fees payable under this subsection (e-10) shall be
358-deposited into the Rebuild Illinois Projects Fund. If at any
359-point after June 1, 2020 there are no pending applications for
360-a license under subsection (e-5) and not all licenses
361-authorized under subsection (e-5) have been issued, then the
362-Board shall reopen the license application process for those
363-licenses authorized under subsection (e-5) that have not been
364-issued. The Board shall follow the licensing process provided
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367-in subsection (e-5) with all time frames tied to the last date
368-of a final order issued by the Board under subsection (e-5)
369-rather than the effective date of the amendatory Act.
370-(e-15) Each licensee of a license authorized under
371-subsection (e-5) of this Section shall make a reconciliation
372-payment 3 years after the date the licensee begins operating
373-in an amount equal to 75% of the adjusted gross receipts for
374-the most lucrative 12-month period of operations, minus an
375-amount equal to the initial payment per gaming position paid
376-by the specific licensee. Each licensee shall pay a
377-$15,000,000 reconciliation fee upon issuance of an owners
378-license. If this calculation results in a negative amount,
379-then the licensee is not entitled to any reimbursement of fees
380-previously paid. This reconciliation payment may be made in
381-installments over a period of no more than 6 years.
382-All payments by licensees under this subsection (e-15)
383-shall be deposited into the Rebuild Illinois Projects Fund.
384-(e-20) In addition to any other revocation powers granted
385-to the Board under this Act, the Board may revoke the owners
386-license of a licensee which fails to begin conducting gambling
387-within 15 months of receipt of the Board's approval of the
388-application if the Board determines that license revocation is
389-in the best interests of the State.
390-(f) The first 10 owners licenses issued under this Act
391-shall permit the holder to own up to 2 riverboats and equipment
392-thereon for a period of 3 years after the effective date of the
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176+1 recruit, train and upgrade minority persons, women, and
177+2 persons with a disability in all employment
178+3 classifications; the Board shall further consider granting
179+4 an owners license and giving preference to an applicant
180+5 under this Section to applicants in which minority persons
181+6 and women hold ownership interest of at least 16% and 4%,
182+7 respectively;
183+8 (4.5) the extent to which the ownership of the
184+9 applicant includes veterans of service in the armed forces
185+10 of the United States, and the good faith affirmative
186+11 action plan of each applicant to recruit, train, and
187+12 upgrade veterans of service in the armed forces of the
188+13 United States in all employment classifications;
189+14 (5) the financial ability of the applicant to purchase
190+15 and maintain adequate liability and casualty insurance;
191+16 (6) whether the applicant has adequate capitalization
192+17 to provide and maintain, for the duration of a license, a
193+18 riverboat or casino;
194+19 (7) the extent to which the applicant exceeds or meets
195+20 other standards for the issuance of an owners license
196+21 which the Board may adopt by rule;
197+22 (8) the amount of the applicant's license bid;
198+23 (9) the extent to which the applicant or the proposed
199+24 host municipality plans to enter into revenue sharing
200+25 agreements with communities other than the host
201+26 municipality;
393202
394203
395-license. Holders of the first 10 owners licenses must pay the
396-annual license fee for each of the 3 years during which they
397-are authorized to own riverboats.
398-(g) Upon the termination, expiration, or revocation of
399-each of the first 10 licenses, which shall be issued for a
400-3-year period, all licenses are renewable annually upon
401-payment of the fee and a determination by the Board that the
402-licensee continues to meet all of the requirements of this Act
403-and the Board's rules. However, for licenses renewed on or
404-after the effective date of this amendatory Act of the 102nd
405-General Assembly, renewal shall be for a period of 4 years.
406-(h) An owners license, except for an owners license issued
407-under subsection (e-5) of this Section, shall entitle the
408-licensee to own up to 2 riverboats.
409-An owners licensee of a casino or riverboat that is
410-located in the City of Chicago pursuant to paragraph (1) of
411-subsection (e-5) of this Section shall limit the number of
412-gaming positions to 4,000 for such owner. An owners licensee
413-authorized under subsection (e) or paragraph (2), (3), (4), or
414-(5) of subsection (e-5) of this Section shall limit the number
415-of gaming positions to 2,000 for any such owners license. An
416-owners licensee authorized under paragraph (6) of subsection
417-(e-5) of this Section shall limit the number of gaming
418-positions to 1,200 for such owner. The initial fee for each
419-gaming position obtained on or after June 28, 2019 (the
420-effective date of Public Act 101-31) shall be a minimum of
421204
422205
423-$17,500 for licensees not located in Cook County and a minimum
424-of $30,000 for licensees located in Cook County, in addition
425-to the reconciliation payment, as set forth in subsection
426-(e-15) of this Section. The fees under this subsection (h)
427-shall be deposited into the Rebuild Illinois Projects Fund.
428-The fees under this subsection (h) that are paid by an owners
429-licensee authorized under subsection (e) shall be paid by July
430-1, 2021.
431-Each owners licensee under subsection (e) of this Section
432-shall reserve its gaming positions within 30 days after June
433-28, 2019 (the effective date of Public Act 101-31). The Board
434-may grant an extension to this 30-day period, provided that
435-the owners licensee submits a written request and explanation
436-as to why it is unable to reserve its positions within the
437-30-day period.
438-Each owners licensee under subsection (e-5) of this
439-Section shall reserve its gaming positions within 30 days
440-after issuance of its owners license. The Board may grant an
441-extension to this 30-day period, provided that the owners
442-licensee submits a written request and explanation as to why
443-it is unable to reserve its positions within the 30-day
444-period.
445-A licensee may operate both of its riverboats
446-concurrently, provided that the total number of gaming
447-positions on both riverboats does not exceed the limit
448-established pursuant to this subsection. Riverboats licensed
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449208
450209
451-to operate on the Mississippi River and the Illinois River
452-south of Marshall County shall have an authorized capacity of
453-at least 500 persons. Any other riverboat licensed under this
454-Act shall have an authorized capacity of at least 400 persons.
455-(h-5) An owners licensee who conducted gambling operations
456-prior to January 1, 2012 and obtains positions pursuant to
457-Public Act 101-31 shall make a reconciliation payment 3 years
458-after any additional gaming positions begin operating in an
459-amount equal to 75% of the owners licensee's average gross
460-receipts for the most lucrative 12-month period of operations
461-minus an amount equal to the initial fee that the owners
462-licensee paid per additional gaming position. For purposes of
463-this subsection (h-5), "average gross receipts" means (i) the
464-increase in adjusted gross receipts for the most lucrative
465-12-month period of operations over the adjusted gross receipts
466-for 2019, multiplied by (ii) the percentage derived by
467-dividing the number of additional gaming positions that an
468-owners licensee had obtained by the total number of gaming
469-positions operated by the owners licensee. If this calculation
470-results in a negative amount, then the owners licensee is not
471-entitled to any reimbursement of fees previously paid. This
472-reconciliation payment may be made in installments over a
473-period of no more than 6 years. These reconciliation payments
474-shall be deposited into the Rebuild Illinois Projects Fund.
475-(i) A licensed owner is authorized to apply to the Board
476-for and, if approved therefor, to receive all licenses from
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212+1 (10) the extent to which the ownership of an applicant
213+2 includes the most qualified number of minority persons,
214+3 women, and persons with a disability; and
215+4 (11) whether the applicant has entered into a fully
216+5 executed construction project labor agreement with the
217+6 applicable local building trades council.
218+7 (c) Each owners license shall specify the place where the
219+8 casino shall operate or the riverboat shall operate and dock.
220+9 (d) Each applicant shall submit with his or her
221+10 application, on forms provided by the Board, 2 sets of his or
222+11 her fingerprints.
223+12 (e) In addition to any licenses authorized under
224+13 subsection (e-5) of this Section, the Board may issue up to 10
225+14 licenses authorizing the holders of such licenses to own
226+15 riverboats. In the application for an owners license, the
227+16 applicant shall state the dock at which the riverboat is based
228+17 and the water on which the riverboat will be located. The Board
229+18 shall issue 5 licenses to become effective not earlier than
230+19 January 1, 1991. Three of such licenses shall authorize
231+20 riverboat gambling on the Mississippi River, or, with approval
232+21 by the municipality in which the riverboat was docked on
233+22 August 7, 2003 and with Board approval, be authorized to
234+23 relocate to a new location, in a municipality that (1) borders
235+24 on the Mississippi River or is within 5 miles of the city
236+25 limits of a municipality that borders on the Mississippi River
237+26 and (2) on August 7, 2003, had a riverboat conducting
477238
478239
479-the Board necessary for the operation of a riverboat or
480-casino, including a liquor license, a license to prepare and
481-serve food for human consumption, and other necessary
482-licenses. All use, occupation, and excise taxes which apply to
483-the sale of food and beverages in this State and all taxes
484-imposed on the sale or use of tangible personal property apply
485-to such sales aboard the riverboat or in the casino.
486-(j) The Board may issue or re-issue a license authorizing
487-a riverboat to dock in a municipality or approve a relocation
488-under Section 11.2 only if, prior to the issuance or
489-re-issuance of the license or approval, the governing body of
490-the municipality in which the riverboat will dock has by a
491-majority vote approved the docking of riverboats in the
492-municipality. The Board may issue or re-issue a license
493-authorizing a riverboat to dock in areas of a county outside
494-any municipality or approve a relocation under Section 11.2
495-only if, prior to the issuance or re-issuance of the license or
496-approval, the governing body of the county has by a majority
497-vote approved of the docking of riverboats within such areas.
498-(k) An owners licensee may conduct land-based gambling
499-operations upon approval by the Board and payment of a fee of
500-$250,000, which shall be deposited into the State Gaming Fund.
501-(l) An owners licensee may conduct gaming at a temporary
502-facility pending the construction of a permanent facility or
503-the remodeling or relocation of an existing facility to
504-accommodate gaming participants for up to 24 months after the
505240
506241
507-temporary facility begins to conduct gaming. Upon request by
508-an owners licensee and upon a showing of good cause by the
509-owners licensee: , (i) for a licensee authorized under
510-paragraph (3) of subsection (e-5), the Board shall extend the
511-period during which the licensee may conduct gaming at a
512-temporary facility by up to 30 months; and (ii) for all other
513-licensees, the Board shall extend the period during which the
514-licensee may conduct gaming at a temporary facility by up to 12
515-months. The Board shall make rules concerning the conduct of
516-gaming from temporary facilities.
517-(Source: P.A. 101-31, eff. 6-28-19; 101-648, eff. 6-30-20;
518-102-13, eff. 6-10-21; 102-558, eff. 8-20-21.)
519-(230 ILCS 10/13) (from Ch. 120, par. 2413)
520-Sec. 13. Wagering tax; rate; distribution.
521-(a) Until January 1, 1998, a tax is imposed on the adjusted
522-gross receipts received from gambling games authorized under
523-this Act at the rate of 20%.
524-(a-1) From January 1, 1998 until July 1, 2002, a privilege
525-tax is imposed on persons engaged in the business of
526-conducting riverboat gambling operations, based on the
527-adjusted gross receipts received by a licensed owner from
528-gambling games authorized under this Act at the following
529-rates:
530-15% of annual adjusted gross receipts up to and
531-including $25,000,000;
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533245
534-20% of annual adjusted gross receipts in excess of
535-$25,000,000 but not exceeding $50,000,000;
536-25% of annual adjusted gross receipts in excess of
537-$50,000,000 but not exceeding $75,000,000;
538-30% of annual adjusted gross receipts in excess of
539-$75,000,000 but not exceeding $100,000,000;
540-35% of annual adjusted gross receipts in excess of
541-$100,000,000.
542-(a-2) From July 1, 2002 until July 1, 2003, a privilege tax
543-is imposed on persons engaged in the business of conducting
544-riverboat gambling operations, other than licensed managers
545-conducting riverboat gambling operations on behalf of the
546-State, based on the adjusted gross receipts received by a
547-licensed owner from gambling games authorized under this Act
548-at the following rates:
549-15% of annual adjusted gross receipts up to and
550-including $25,000,000;
551-22.5% of annual adjusted gross receipts in excess of
552-$25,000,000 but not exceeding $50,000,000;
553-27.5% of annual adjusted gross receipts in excess of
554-$50,000,000 but not exceeding $75,000,000;
555-32.5% of annual adjusted gross receipts in excess of
556-$75,000,000 but not exceeding $100,000,000;
557-37.5% of annual adjusted gross receipts in excess of
558-$100,000,000 but not exceeding $150,000,000;
559-45% of annual adjusted gross receipts in excess of
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248+1 riverboat gambling operations pursuant to a license issued
249+2 under this Act; one of which shall authorize riverboat
250+3 gambling from a home dock in the city of East St. Louis; and
251+4 one of which shall authorize riverboat gambling from a home
252+5 dock in the City of Alton. One other license shall authorize
253+6 riverboat gambling on the Illinois River in the City of East
254+7 Peoria or, with Board approval, shall authorize land-based
255+8 gambling operations anywhere within the corporate limits of
256+9 the City of Peoria. The Board shall issue one additional
257+10 license to become effective not earlier than March 1, 1992,
258+11 which shall authorize riverboat gambling on the Des Plaines
259+12 River in Will County. The Board may issue 4 additional
260+13 licenses to become effective not earlier than March 1, 1992.
261+14 In determining the water upon which riverboats will operate,
262+15 the Board shall consider the economic benefit which riverboat
263+16 gambling confers on the State, and shall seek to assure that
264+17 all regions of the State share in the economic benefits of
265+18 riverboat gambling.
266+19 In granting all licenses, the Board may give favorable
267+20 consideration to economically depressed areas of the State, to
268+21 applicants presenting plans which provide for significant
269+22 economic development over a large geographic area, and to
270+23 applicants who currently operate non-gambling riverboats in
271+24 Illinois. The Board shall review all applications for owners
272+25 licenses, and shall inform each applicant of the Board's
273+26 decision. The Board may grant an owners license to an
560274
561275
562-$150,000,000 but not exceeding $200,000,000;
563-50% of annual adjusted gross receipts in excess of
564-$200,000,000.
565-(a-3) Beginning July 1, 2003, a privilege tax is imposed
566-on persons engaged in the business of conducting riverboat
567-gambling operations, other than licensed managers conducting
568-riverboat gambling operations on behalf of the State, based on
569-the adjusted gross receipts received by a licensed owner from
570-gambling games authorized under this Act at the following
571-rates:
572-15% of annual adjusted gross receipts up to and
573-including $25,000,000;
574-27.5% of annual adjusted gross receipts in excess of
575-$25,000,000 but not exceeding $37,500,000;
576-32.5% of annual adjusted gross receipts in excess of
577-$37,500,000 but not exceeding $50,000,000;
578-37.5% of annual adjusted gross receipts in excess of
579-$50,000,000 but not exceeding $75,000,000;
580-45% of annual adjusted gross receipts in excess of
581-$75,000,000 but not exceeding $100,000,000;
582-50% of annual adjusted gross receipts in excess of
583-$100,000,000 but not exceeding $250,000,000;
584-70% of annual adjusted gross receipts in excess of
585-$250,000,000.
586-An amount equal to the amount of wagering taxes collected
587-under this subsection (a-3) that are in addition to the amount
588276
589277
590-of wagering taxes that would have been collected if the
591-wagering tax rates under subsection (a-2) were in effect shall
592-be paid into the Common School Fund.
593-The privilege tax imposed under this subsection (a-3)
594-shall no longer be imposed beginning on the earlier of (i) July
595-1, 2005; (ii) the first date after June 20, 2003 that riverboat
596-gambling operations are conducted pursuant to a dormant
597-license; or (iii) the first day that riverboat gambling
598-operations are conducted under the authority of an owners
599-license that is in addition to the 10 owners licenses
600-initially authorized under this Act. For the purposes of this
601-subsection (a-3), the term "dormant license" means an owners
602-license that is authorized by this Act under which no
603-riverboat gambling operations are being conducted on June 20,
604-2003.
605-(a-4) Beginning on the first day on which the tax imposed
606-under subsection (a-3) is no longer imposed and ending upon
607-the imposition of the privilege tax under subsection (a-5) of
608-this Section, a privilege tax is imposed on persons engaged in
609-the business of conducting gambling operations, other than
610-licensed managers conducting riverboat gambling operations on
611-behalf of the State, based on the adjusted gross receipts
612-received by a licensed owner from gambling games authorized
613-under this Act at the following rates:
614-15% of annual adjusted gross receipts up to and
615-including $25,000,000;
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617281
618-22.5% of annual adjusted gross receipts in excess of
619-$25,000,000 but not exceeding $50,000,000;
620-27.5% of annual adjusted gross receipts in excess of
621-$50,000,000 but not exceeding $75,000,000;
622-32.5% of annual adjusted gross receipts in excess of
623-$75,000,000 but not exceeding $100,000,000;
624-37.5% of annual adjusted gross receipts in excess of
625-$100,000,000 but not exceeding $150,000,000;
626-45% of annual adjusted gross receipts in excess of
627-$150,000,000 but not exceeding $200,000,000;
628-50% of annual adjusted gross receipts in excess of
629-$200,000,000.
630-For the imposition of the privilege tax in this subsection
631-(a-4), amounts paid pursuant to item (1) of subsection (b) of
632-Section 56 of the Illinois Horse Racing Act of 1975 shall not
633-be included in the determination of adjusted gross receipts.
634-(a-5)(1) Beginning on July 1, 2020, a privilege tax is
635-imposed on persons engaged in the business of conducting
636-gambling operations, other than the owners licensee under
637-paragraph (1) of subsection (e-5) of Section 7 and licensed
638-managers conducting riverboat gambling operations on behalf of
639-the State, based on the adjusted gross receipts received by
640-such licensee from the gambling games authorized under this
641-Act. The privilege tax for all gambling games other than table
642-games, including, but not limited to, slot machines, video
643-game of chance gambling, and electronic gambling games shall
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284+1 applicant that has not submitted the highest license bid, but
285+2 if it does not select the highest bidder, the Board shall issue
286+3 a written decision explaining why another applicant was
287+4 selected and identifying the factors set forth in this Section
288+5 that favored the winning bidder. The fee for issuance or
289+6 renewal of a license pursuant to this subsection (e) shall be
290+7 $250,000.
291+8 (e-5) In addition to licenses authorized under subsection
292+9 (e) of this Section:
293+10 (1) the Board may issue one owners license authorizing
294+11 the conduct of casino gambling in the City of Chicago;
295+12 (2) the Board may issue one owners license authorizing
296+13 the conduct of riverboat gambling in the City of Danville;
297+14 (3) the Board may issue one owners license authorizing
298+15 the conduct of riverboat gambling in the City of Waukegan;
299+16 (4) the Board may issue one owners license authorizing
300+17 the conduct of riverboat gambling in the City of Rockford;
301+18 (5) the Board may issue one owners license authorizing
302+19 the conduct of riverboat gambling in a municipality that
303+20 is wholly or partially located in one of the following
304+21 townships of Cook County: Bloom, Bremen, Calumet, Rich,
305+22 Thornton, or Worth Township; and
306+23 (6) the Board may issue one owners license authorizing
307+24 the conduct of riverboat gambling in the unincorporated
308+25 area of Williamson County adjacent to the Big Muddy River.
309+26 Except for the license authorized under paragraph (1),
644310
645311
646-be at the following rates:
647-15% of annual adjusted gross receipts up to and
648-including $25,000,000;
649-22.5% of annual adjusted gross receipts in excess of
650-$25,000,000 but not exceeding $50,000,000;
651-27.5% of annual adjusted gross receipts in excess of
652-$50,000,000 but not exceeding $75,000,000;
653-32.5% of annual adjusted gross receipts in excess of
654-$75,000,000 but not exceeding $100,000,000;
655-37.5% of annual adjusted gross receipts in excess of
656-$100,000,000 but not exceeding $150,000,000;
657-45% of annual adjusted gross receipts in excess of
658-$150,000,000 but not exceeding $200,000,000;
659-50% of annual adjusted gross receipts in excess of
660-$200,000,000.
661-The privilege tax for table games shall be at the
662-following rates:
663-15% of annual adjusted gross receipts up to and
664-including $25,000,000;
665-20% of annual adjusted gross receipts in excess of
666-$25,000,000.
667-For the imposition of the privilege tax in this subsection
668-(a-5), amounts paid pursuant to item (1) of subsection (b) of
669-Section 56 of the Illinois Horse Racing Act of 1975 shall not
670-be included in the determination of adjusted gross receipts.
671-(2) Beginning on the first day that an owners licensee
672312
673313
674-under paragraph (1) of subsection (e-5) of Section 7 conducts
675-gambling operations, either in a temporary facility or a
676-permanent facility, a privilege tax is imposed on persons
677-engaged in the business of conducting gambling operations
678-under paragraph (1) of subsection (e-5) of Section 7, other
679-than licensed managers conducting riverboat gambling
680-operations on behalf of the State, based on the adjusted gross
681-receipts received by such licensee from the gambling games
682-authorized under this Act. The privilege tax for all gambling
683-games other than table games, including, but not limited to,
684-slot machines, video game of chance gambling, and electronic
685-gambling games shall be at the following rates:
686-12% of annual adjusted gross receipts up to and
687-including $25,000,000 to the State and 10.5% of annual
688-adjusted gross receipts up to and including $25,000,000 to
689-the City of Chicago;
690-16% of annual adjusted gross receipts in excess of
691-$25,000,000 but not exceeding $50,000,000 to the State and
692-14% of annual adjusted gross receipts in excess of
693-$25,000,000 but not exceeding $50,000,000 to the City of
694-Chicago;
695-20.1% of annual adjusted gross receipts in excess of
696-$50,000,000 but not exceeding $75,000,000 to the State and
697-17.4% of annual adjusted gross receipts in excess of
698-$50,000,000 but not exceeding $75,000,000 to the City of
699-Chicago;
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701317
702-21.4% of annual adjusted gross receipts in excess of
703-$75,000,000 but not exceeding $100,000,000 to the State
704-and 18.6% of annual adjusted gross receipts in excess of
705-$75,000,000 but not exceeding $100,000,000 to the City of
706-Chicago;
707-22.7% of annual adjusted gross receipts in excess of
708-$100,000,000 but not exceeding $150,000,000 to the State
709-and 19.8% of annual adjusted gross receipts in excess of
710-$100,000,000 but not exceeding $150,000,000 to the City of
711-Chicago;
712-24.1% of annual adjusted gross receipts in excess of
713-$150,000,000 but not exceeding $225,000,000 to the State
714-and 20.9% of annual adjusted gross receipts in excess of
715-$150,000,000 but not exceeding $225,000,000 to the City of
716-Chicago;
717-26.8% of annual adjusted gross receipts in excess of
718-$225,000,000 but not exceeding $1,000,000,000 to the State
719-and 23.2% of annual adjusted gross receipts in excess of
720-$225,000,000 but not exceeding $1,000,000,000 to the City
721-of Chicago;
722-40% of annual adjusted gross receipts in excess of
723-$1,000,000,000 to the State and 34.7% of annual gross
724-receipts in excess of $1,000,000,000 to the City of
725-Chicago.
726-The privilege tax for table games shall be at the
727-following rates:
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320+1 each application for a license pursuant to this subsection
321+2 (e-5) shall be submitted to the Board no later than 120 days
322+3 after June 28, 2019 (the effective date of Public Act 101-31).
323+4 All applications for a license under this subsection (e-5)
324+5 shall include the nonrefundable application fee and the
325+6 nonrefundable background investigation fee as provided in
326+7 subsection (d) of Section 6 of this Act. In the event that an
327+8 applicant submits an application for a license pursuant to
328+9 this subsection (e-5) prior to June 28, 2019 (the effective
329+10 date of Public Act 101-31), such applicant shall submit the
330+11 nonrefundable application fee and background investigation fee
331+12 as provided in subsection (d) of Section 6 of this Act no later
332+13 than 6 months after June 28, 2019 (the effective date of Public
333+14 Act 101-31).
334+15 The Board shall consider issuing a license pursuant to
335+16 paragraphs (1) through (6) of this subsection only after the
336+17 corporate authority of the municipality or the county board of
337+18 the county in which the riverboat or casino shall be located
338+19 has certified to the Board the following:
339+20 (i) that the applicant has negotiated with the
340+21 corporate authority or county board in good faith;
341+22 (ii) that the applicant and the corporate authority or
342+23 county board have mutually agreed on the permanent
343+24 location of the riverboat or casino;
344+25 (iii) that the applicant and the corporate authority
345+26 or county board have mutually agreed on the temporary
728346
729347
730-8.1% of annual adjusted gross receipts up to and
731-including $25,000,000 to the State and 6.9% of annual
732-adjusted gross receipts up to and including $25,000,000 to
733-the City of Chicago;
734-10.7% of annual adjusted gross receipts in excess of
735-$25,000,000 but not exceeding $75,000,000 to the State and
736-9.3% of annual adjusted gross receipts in excess of
737-$25,000,000 but not exceeding $75,000,000 to the City of
738-Chicago;
739-11.2% of annual adjusted gross receipts in excess of
740-$75,000,000 but not exceeding $175,000,000 to the State
741-and 9.8% of annual adjusted gross receipts in excess of
742-$75,000,000 but not exceeding $175,000,000 to the City of
743-Chicago;
744-13.5% of annual adjusted gross receipts in excess of
745-$175,000,000 but not exceeding $225,000,000 to the State
746-and 11.5% of annual adjusted gross receipts in excess of
747-$175,000,000 but not exceeding $225,000,000 to the City of
748-Chicago;
749-15.1% of annual adjusted gross receipts in excess of
750-$225,000,000 but not exceeding $275,000,000 to the State
751-and 12.9% of annual adjusted gross receipts in excess of
752-$225,000,000 but not exceeding $275,000,000 to the City of
753-Chicago;
754-16.2% of annual adjusted gross receipts in excess of
755-$275,000,000 but not exceeding $375,000,000 to the State
756348
757349
758-and 13.8% of annual adjusted gross receipts in excess of
759-$275,000,000 but not exceeding $375,000,000 to the City of
760-Chicago;
761-18.9% of annual adjusted gross receipts in excess of
762-$375,000,000 to the State and 16.1% of annual gross
763-receipts in excess of $375,000,000 to the City of Chicago.
764-For the imposition of the privilege tax in this subsection
765-(a-5), amounts paid pursuant to item (1) of subsection (b) of
766-Section 56 of the Illinois Horse Racing Act of 1975 shall not
767-be included in the determination of adjusted gross receipts.
768-(3) Notwithstanding the provisions of this subsection
769-(a-5), for the first 10 years that the privilege tax is imposed
770-under this subsection (a-5) or until the year preceding the
771-calendar year in which paragraph (4) becomes operative,
772-whichever occurs first, the privilege tax shall be imposed on
773-the modified annual adjusted gross receipts of a riverboat or
774-casino conducting gambling operations in the City of East St.
775-Louis, unless:
776-(1) the riverboat or casino fails to employ at least
777-450 people, except no minimum employment shall be required
778-during 2020 and 2021 or during periods that the riverboat
779-or casino is closed on orders of State officials for
780-public health emergencies or other emergencies not caused
781-by the riverboat or casino;
782-(2) the riverboat or casino fails to maintain
783-operations in a manner consistent with this Act or is not a
350+
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784352
785353
786-viable riverboat or casino subject to the approval of the
787-Board; or
788-(3) the owners licensee is not an entity in which
789-employees participate in an employee stock ownership plan
790-or in which the owners licensee sponsors a 401(k)
791-retirement plan and makes a matching employer contribution
792-equal to at least one-quarter of the first 12% or one-half
793-of the first 6% of each participating employee's
794-contribution, not to exceed any limitations under federal
795-laws and regulations.
796-(4) Notwithstanding the provisions of this subsection
797-(a-5), for 10 calendar years beginning in the year that
798-gambling operations commence either in a temporary or
799-permanent facility at an organization gaming facility located
800-in the City of Collinsville if the facility commences
801-operations within 3 years of the effective date of the changes
802-made to this Section by this amendatory Act of the 103rd
803-General Assembly, the privilege tax imposed under this
804-subsection (a-5) on a riverboat or casino conducting gambling
805-operations in the City of East St. Louis shall be reduced, if
806-applicable, by an amount equal to the difference in adjusted
807-gross receipts for the 2022 calendar year less the current
808-year's adjusted gross receipts, unless:
809-(A) the riverboat or casino fails to employ at least
810-350 people, except that no minimum employment shall be
811-required during periods that the riverboat or casino is
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355+ SB0584 Enrolled - 11 - LRB103 03056 AMQ 48062 b
356+1 location of the riverboat or casino;
357+2 (iv) that the applicant and the corporate authority or
358+3 the county board have mutually agreed on the percentage of
359+4 revenues that will be shared with the municipality or
360+5 county, if any;
361+6 (v) that the applicant and the corporate authority or
362+7 county board have mutually agreed on any zoning,
363+8 licensing, public health, or other issues that are within
364+9 the jurisdiction of the municipality or county;
365+10 (vi) that the corporate authority or county board has
366+11 passed a resolution or ordinance in support of the
367+12 riverboat or casino in the municipality or county;
368+13 (vii) the applicant for a license under paragraph (1)
369+14 has made a public presentation concerning its casino
370+15 proposal; and
371+16 (viii) the applicant for a license under paragraph (1)
372+17 has prepared a summary of its casino proposal and such
373+18 summary has been posted on a public website of the
374+19 municipality or the county.
375+20 At least 7 days before the corporate authority of a
376+21 municipality or county board of the county submits a
377+22 certification to the Board concerning items (i) through (viii)
378+23 of this subsection, it shall hold a public hearing to discuss
379+24 items (i) through (viii), as well as any other details
380+25 concerning the proposed riverboat or casino in the
381+26 municipality or county. The corporate authority or county
812382
813383
814-closed on orders of State officials for public health
815-emergencies or other emergencies not caused by the
816-riverboat or casino;
817-(B) the riverboat or casino fails to maintain
818-operations in a manner consistent with this Act or is not a
819-viable riverboat or casino subject to the approval of the
820-Board; or
821-(C) the riverboat or casino fails to submit audited
822-financial statements to the Board prepared by an
823-accounting firm that has been preapproved by the Board and
824-such statements were prepared in accordance with the
825-provisions of the Financial Accounting Standards Board
826-Accounting Standards Codification under nongovernmental
827-accounting principles generally accepted in the United
828-States.
829-As used in this subsection (a-5), "modified annual
830-adjusted gross receipts" means:
831-(A) for calendar year 2020, the annual adjusted gross
832-receipts for the current year minus the difference between
833-an amount equal to the average annual adjusted gross
834-receipts from a riverboat or casino conducting gambling
835-operations in the City of East St. Louis for 2014, 2015,
836-2016, 2017, and 2018 and the annual adjusted gross
837-receipts for 2018;
838-(B) for calendar year 2021, the annual adjusted gross
839-receipts for the current year minus the difference between
840384
841385
842-an amount equal to the average annual adjusted gross
843-receipts from a riverboat or casino conducting gambling
844-operations in the City of East St. Louis for 2014, 2015,
845-2016, 2017, and 2018 and the annual adjusted gross
846-receipts for 2019; and
847-(C) for calendar years 2022 through 2029, the annual
848-adjusted gross receipts for the current year minus the
849-difference between an amount equal to the average annual
850-adjusted gross receipts from a riverboat or casino
851-conducting gambling operations in the City of East St.
852-Louis for 3 years preceding the current year and the
853-annual adjusted gross receipts for the immediately
854-preceding year.
855-(a-6) From June 28, 2019 (the effective date of Public Act
856-101-31) until June 30, 2023, an owners licensee that conducted
857-gambling operations prior to January 1, 2011 shall receive a
858-dollar-for-dollar credit against the tax imposed under this
859-Section for any renovation or construction costs paid by the
860-owners licensee, but in no event shall the credit exceed
861-$2,000,000.
862-Additionally, from June 28, 2019 (the effective date of
863-Public Act 101-31) until December 31, 2024, an owners licensee
864-that (i) is located within 15 miles of the Missouri border, and
865-(ii) has at least 3 riverboats, casinos, or their equivalent
866-within a 45-mile radius, may be authorized to relocate to a new
867-location with the approval of both the unit of local
386+
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868388
869389
870-government designated as the home dock and the Board, so long
871-as the new location is within the same unit of local government
872-and no more than 3 miles away from its original location. Such
873-owners licensee shall receive a credit against the tax imposed
874-under this Section equal to 8% of the total project costs, as
875-approved by the Board, for any renovation or construction
876-costs paid by the owners licensee for the construction of the
877-new facility, provided that the new facility is operational by
878-July 1, 2024. In determining whether or not to approve a
879-relocation, the Board must consider the extent to which the
880-relocation will diminish the gaming revenues received by other
881-Illinois gaming facilities.
882-(a-7) Beginning in the initial adjustment year and through
883-the final adjustment year, if the total obligation imposed
884-pursuant to either subsection (a-5) or (a-6) will result in an
885-owners licensee receiving less after-tax adjusted gross
886-receipts than it received in calendar year 2018, then the
887-total amount of privilege taxes that the owners licensee is
888-required to pay for that calendar year shall be reduced to the
889-extent necessary so that the after-tax adjusted gross receipts
890-in that calendar year equals the after-tax adjusted gross
891-receipts in calendar year 2018, but the privilege tax
892-reduction shall not exceed the annual adjustment cap. If
893-pursuant to this subsection (a-7), the total obligation
894-imposed pursuant to either subsection (a-5) or (a-6) shall be
895-reduced, then the owners licensee shall not receive a refund
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391+ SB0584 Enrolled - 12 - LRB103 03056 AMQ 48062 b
392+1 board must subsequently memorialize the details concerning the
393+2 proposed riverboat or casino in a resolution that must be
394+3 adopted by a majority of the corporate authority or county
395+4 board before any certification is sent to the Board. The Board
396+5 shall not alter, amend, change, or otherwise interfere with
397+6 any agreement between the applicant and the corporate
398+7 authority of the municipality or county board of the county
399+8 regarding the location of any temporary or permanent facility.
400+9 In addition, within 10 days after June 28, 2019 (the
401+10 effective date of Public Act 101-31), the Board, with consent
402+11 and at the expense of the City of Chicago, shall select and
403+12 retain the services of a nationally recognized casino gaming
404+13 feasibility consultant. Within 45 days after June 28, 2019
405+14 (the effective date of Public Act 101-31), the consultant
406+15 shall prepare and deliver to the Board a study concerning the
407+16 feasibility of, and the ability to finance, a casino in the
408+17 City of Chicago. The feasibility study shall be delivered to
409+18 the Mayor of the City of Chicago, the Governor, the President
410+19 of the Senate, and the Speaker of the House of
411+20 Representatives. Ninety days after receipt of the feasibility
412+21 study, the Board shall make a determination, based on the
413+22 results of the feasibility study, whether to recommend to the
414+23 General Assembly that the terms of the license under paragraph
415+24 (1) of this subsection (e-5) should be modified. The Board may
416+25 begin accepting applications for the owners license under
417+26 paragraph (1) of this subsection (e-5) upon the determination
896418
897419
898-from the State at the end of the subject calendar year but
899-instead shall be able to apply that amount as a credit against
900-any payments it owes to the State in the following calendar
901-year to satisfy its total obligation under either subsection
902-(a-5) or (a-6). The credit for the final adjustment year shall
903-occur in the calendar year following the final adjustment
904-year.
905-If an owners licensee that conducted gambling operations
906-prior to January 1, 2019 expands its riverboat or casino,
907-including, but not limited to, with respect to its gaming
908-floor, additional non-gaming amenities such as restaurants,
909-bars, and hotels and other additional facilities, and incurs
910-construction and other costs related to such expansion from
911-June 28, 2019 (the effective date of Public Act 101-31) until
912-June 28, 2024 (the 5th anniversary of the effective date of
913-Public Act 101-31), then for each $15,000,000 spent for any
914-such construction or other costs related to expansion paid by
915-the owners licensee, the final adjustment year shall be
916-extended by one year and the annual adjustment cap shall
917-increase by 0.2% of adjusted gross receipts during each
918-calendar year until and including the final adjustment year.
919-No further modifications to the final adjustment year or
920-annual adjustment cap shall be made after $75,000,000 is
921-incurred in construction or other costs related to expansion
922-so that the final adjustment year shall not extend beyond the
923-9th calendar year after the initial adjustment year, not
924420
925421
926-including the initial adjustment year, and the annual
927-adjustment cap shall not exceed 4% of adjusted gross receipts
928-in a particular calendar year. Construction and other costs
929-related to expansion shall include all project related costs,
930-including, but not limited to, all hard and soft costs,
931-financing costs, on or off-site ground, road or utility work,
932-cost of gaming equipment and all other personal property,
933-initial fees assessed for each incremental gaming position,
934-and the cost of incremental land acquired for such expansion.
935-Soft costs shall include, but not be limited to, legal fees,
936-architect, engineering and design costs, other consultant
937-costs, insurance cost, permitting costs, and pre-opening costs
938-related to the expansion, including, but not limited to, any
939-of the following: marketing, real estate taxes, personnel,
940-training, travel and out-of-pocket expenses, supply,
941-inventory, and other costs, and any other project related soft
942-costs.
943-To be eligible for the tax credits in subsection (a-6),
944-all construction contracts shall include a requirement that
945-the contractor enter into a project labor agreement with the
946-building and construction trades council with geographic
947-jurisdiction of the location of the proposed gaming facility.
948-Notwithstanding any other provision of this subsection
949-(a-7), this subsection (a-7) does not apply to an owners
950-licensee unless such owners licensee spends at least
951-$15,000,000 on construction and other costs related to its
422+
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952424
953425
954-expansion, excluding the initial fees assessed for each
955-incremental gaming position.
956-This subsection (a-7) does not apply to owners licensees
957-authorized pursuant to subsection (e-5) of Section 7 of this
958-Act.
959-For purposes of this subsection (a-7):
960-"Building and construction trades council" means any
961-organization representing multiple construction entities that
962-are monitoring or attentive to compliance with public or
963-workers' safety laws, wage and hour requirements, or other
964-statutory requirements or that are making or maintaining
965-collective bargaining agreements.
966-"Initial adjustment year" means the year commencing on
967-January 1 of the calendar year immediately following the
968-earlier of the following:
969-(1) the commencement of gambling operations, either in
970-a temporary or permanent facility, with respect to the
971-owners license authorized under paragraph (1) of
972-subsection (e-5) of Section 7 of this Act; or
973-(2) June 28, 2021 (24 months after the effective date
974-of Public Act 101-31);
975-provided the initial adjustment year shall not commence
976-earlier than June 28, 2020 (12 months after the effective date
977-of Public Act 101-31).
978-"Final adjustment year" means the 2nd calendar year after
979-the initial adjustment year, not including the initial
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427+ SB0584 Enrolled - 13 - LRB103 03056 AMQ 48062 b
428+1 to issue such an owners license.
429+2 In addition, prior to the Board issuing the owners license
430+3 authorized under paragraph (4) of subsection (e-5), an impact
431+4 study shall be completed to determine what location in the
432+5 city will provide the greater impact to the region, including
433+6 the creation of jobs and the generation of tax revenue.
434+7 (e-10) The licenses authorized under subsection (e-5) of
435+8 this Section shall be issued within 12 months after the date
436+9 the license application is submitted. If the Board does not
437+10 issue the licenses within that time period, then the Board
438+11 shall give a written explanation to the applicant as to why it
439+12 has not reached a determination and when it reasonably expects
440+13 to make a determination. The fee for the issuance or renewal of
441+14 a license issued pursuant to this subsection (e-10) shall be
442+15 $250,000. Additionally, a licensee located outside of Cook
443+16 County shall pay a minimum initial fee of $17,500 per gaming
444+17 position, and a licensee located in Cook County shall pay a
445+18 minimum initial fee of $30,000 per gaming position. The
446+19 initial fees payable under this subsection (e-10) shall be
447+20 deposited into the Rebuild Illinois Projects Fund. If at any
448+21 point after June 1, 2020 there are no pending applications for
449+22 a license under subsection (e-5) and not all licenses
450+23 authorized under subsection (e-5) have been issued, then the
451+24 Board shall reopen the license application process for those
452+25 licenses authorized under subsection (e-5) that have not been
453+26 issued. The Board shall follow the licensing process provided
980454
981455
982-adjustment year, and as may be extended further as described
983-in this subsection (a-7).
984-"Annual adjustment cap" means 3% of adjusted gross
985-receipts in a particular calendar year, and as may be
986-increased further as otherwise described in this subsection
987-(a-7).
988-(a-8) Riverboat gambling operations conducted by a
989-licensed manager on behalf of the State are not subject to the
990-tax imposed under this Section.
991-(a-9) Beginning on January 1, 2020, the calculation of
992-gross receipts or adjusted gross receipts, for the purposes of
993-this Section, for a riverboat, a casino, or an organization
994-gaming facility shall not include the dollar amount of
995-non-cashable vouchers, coupons, and electronic promotions
996-redeemed by wagerers upon the riverboat, in the casino, or in
997-the organization gaming facility up to and including an amount
998-not to exceed 20% of a riverboat's, a casino's, or an
999-organization gaming facility's adjusted gross receipts.
1000-The Illinois Gaming Board shall submit to the General
1001-Assembly a comprehensive report no later than March 31, 2023
1002-detailing, at a minimum, the effect of removing non-cashable
1003-vouchers, coupons, and electronic promotions from this
1004-calculation on net gaming revenues to the State in calendar
1005-years 2020 through 2022, the increase or reduction in wagerers
1006-as a result of removing non-cashable vouchers, coupons, and
1007-electronic promotions from this calculation, the effect of the
1008456
1009457
1010-tax rates in subsection (a-5) on net gaming revenues to this
1011-State, and proposed modifications to the calculation.
1012-(a-10) The taxes imposed by this Section shall be paid by
1013-the licensed owner or the organization gaming licensee to the
1014-Board not later than 5:00 o'clock p.m. of the day after the day
1015-when the wagers were made.
1016-(a-15) If the privilege tax imposed under subsection (a-3)
1017-is no longer imposed pursuant to item (i) of the last paragraph
1018-of subsection (a-3), then by June 15 of each year, each owners
1019-licensee, other than an owners licensee that admitted
1020-1,000,000 persons or fewer in calendar year 2004, must, in
1021-addition to the payment of all amounts otherwise due under
1022-this Section, pay to the Board a reconciliation payment in the
1023-amount, if any, by which the licensed owner's base amount
1024-exceeds the amount of net privilege tax paid by the licensed
1025-owner to the Board in the then current State fiscal year. A
1026-licensed owner's net privilege tax obligation due for the
1027-balance of the State fiscal year shall be reduced up to the
1028-total of the amount paid by the licensed owner in its June 15
1029-reconciliation payment. The obligation imposed by this
1030-subsection (a-15) is binding on any person, firm, corporation,
1031-or other entity that acquires an ownership interest in any
1032-such owners license. The obligation imposed under this
1033-subsection (a-15) terminates on the earliest of: (i) July 1,
1034-2007, (ii) the first day after August 23, 2005 (the effective
1035-date of Public Act 94-673) that riverboat gambling operations
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1037461
1038-are conducted pursuant to a dormant license, (iii) the first
1039-day that riverboat gambling operations are conducted under the
1040-authority of an owners license that is in addition to the 10
1041-owners licenses initially authorized under this Act, or (iv)
1042-the first day that a licensee under the Illinois Horse Racing
1043-Act of 1975 conducts gaming operations with slot machines or
1044-other electronic gaming devices. The Board must reduce the
1045-obligation imposed under this subsection (a-15) by an amount
1046-the Board deems reasonable for any of the following reasons:
1047-(A) an act or acts of God, (B) an act of bioterrorism or
1048-terrorism or a bioterrorism or terrorism threat that was
1049-investigated by a law enforcement agency, or (C) a condition
1050-beyond the control of the owners licensee that does not result
1051-from any act or omission by the owners licensee or any of its
1052-agents and that poses a hazardous threat to the health and
1053-safety of patrons. If an owners licensee pays an amount in
1054-excess of its liability under this Section, the Board shall
1055-apply the overpayment to future payments required under this
1056-Section.
1057-For purposes of this subsection (a-15):
1058-"Act of God" means an incident caused by the operation of
1059-an extraordinary force that cannot be foreseen, that cannot be
1060-avoided by the exercise of due care, and for which no person
1061-can be held liable.
1062-"Base amount" means the following:
1063-For a riverboat in Alton, $31,000,000.
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463+ SB0584 Enrolled - 14 - LRB103 03056 AMQ 48062 b
464+1 in subsection (e-5) with all time frames tied to the last date
465+2 of a final order issued by the Board under subsection (e-5)
466+3 rather than the effective date of the amendatory Act.
467+4 (e-15) Each licensee of a license authorized under
468+5 subsection (e-5) of this Section shall make a reconciliation
469+6 payment 3 years after the date the licensee begins operating
470+7 in an amount equal to 75% of the adjusted gross receipts for
471+8 the most lucrative 12-month period of operations, minus an
472+9 amount equal to the initial payment per gaming position paid
473+10 by the specific licensee. Each licensee shall pay a
474+11 $15,000,000 reconciliation fee upon issuance of an owners
475+12 license. If this calculation results in a negative amount,
476+13 then the licensee is not entitled to any reimbursement of fees
477+14 previously paid. This reconciliation payment may be made in
478+15 installments over a period of no more than 6 years.
479+16 All payments by licensees under this subsection (e-15)
480+17 shall be deposited into the Rebuild Illinois Projects Fund.
481+18 (e-20) In addition to any other revocation powers granted
482+19 to the Board under this Act, the Board may revoke the owners
483+20 license of a licensee which fails to begin conducting gambling
484+21 within 15 months of receipt of the Board's approval of the
485+22 application if the Board determines that license revocation is
486+23 in the best interests of the State.
487+24 (f) The first 10 owners licenses issued under this Act
488+25 shall permit the holder to own up to 2 riverboats and equipment
489+26 thereon for a period of 3 years after the effective date of the
1064490
1065491
1066-For a riverboat in East Peoria, $43,000,000.
1067-For the Empress riverboat in Joliet, $86,000,000.
1068-For a riverboat in Metropolis, $45,000,000.
1069-For the Harrah's riverboat in Joliet, $114,000,000.
1070-For a riverboat in Aurora, $86,000,000.
1071-For a riverboat in East St. Louis, $48,500,000.
1072-For a riverboat in Elgin, $198,000,000.
1073-"Dormant license" has the meaning ascribed to it in
1074-subsection (a-3).
1075-"Net privilege tax" means all privilege taxes paid by a
1076-licensed owner to the Board under this Section, less all
1077-payments made from the State Gaming Fund pursuant to
1078-subsection (b) of this Section.
1079-The changes made to this subsection (a-15) by Public Act
1080-94-839 are intended to restate and clarify the intent of
1081-Public Act 94-673 with respect to the amount of the payments
1082-required to be made under this subsection by an owners
1083-licensee to the Board.
1084-(b) From the tax revenue from riverboat or casino gambling
1085-deposited in the State Gaming Fund under this Section, an
1086-amount equal to 5% of adjusted gross receipts generated by a
1087-riverboat or a casino, other than a riverboat or casino
1088-designated in paragraph (1), (3), or (4) of subsection (e-5)
1089-of Section 7, shall be paid monthly, subject to appropriation
1090-by the General Assembly, to the unit of local government in
1091-which the casino is located or that is designated as the home
1092492
1093493
1094-dock of the riverboat. Notwithstanding anything to the
1095-contrary, beginning on the first day that an owners licensee
1096-under paragraph (1), (2), (3), (4), (5), or (6) of subsection
1097-(e-5) of Section 7 conducts gambling operations, either in a
1098-temporary facility or a permanent facility, and for 2 years
1099-thereafter, a unit of local government designated as the home
1100-dock of a riverboat whose license was issued before January 1,
1101-2019, other than a riverboat conducting gambling operations in
1102-the City of East St. Louis, shall not receive less under this
1103-subsection (b) than the amount the unit of local government
1104-received under this subsection (b) in calendar year 2018.
1105-Notwithstanding anything to the contrary and because the City
1106-of East St. Louis is a financially distressed city, beginning
1107-on the first day that an owners licensee under paragraph (1),
1108-(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
1109-conducts gambling operations, either in a temporary facility
1110-or a permanent facility, and for 10 years thereafter, a unit of
1111-local government designated as the home dock of a riverboat
1112-conducting gambling operations in the City of East St. Louis
1113-shall not receive less under this subsection (b) than the
1114-amount the unit of local government received under this
1115-subsection (b) in calendar year 2018.
1116-From the tax revenue deposited in the State Gaming Fund
1117-pursuant to riverboat or casino gambling operations conducted
1118-by a licensed manager on behalf of the State, an amount equal
1119-to 5% of adjusted gross receipts generated pursuant to those
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1121497
1122-riverboat or casino gambling operations shall be paid monthly,
1123-subject to appropriation by the General Assembly, to the unit
1124-of local government that is designated as the home dock of the
1125-riverboat upon which those riverboat gambling operations are
1126-conducted or in which the casino is located.
1127-From the tax revenue from riverboat or casino gambling
1128-deposited in the State Gaming Fund under this Section, an
1129-amount equal to 5% of the adjusted gross receipts generated by
1130-a riverboat designated in paragraph (3) of subsection (e-5) of
1131-Section 7 shall be divided and remitted monthly, subject to
1132-appropriation, as follows: 70% to Waukegan, 10% to Park City,
1133-15% to North Chicago, and 5% to Lake County.
1134-From the tax revenue from riverboat or casino gambling
1135-deposited in the State Gaming Fund under this Section, an
1136-amount equal to 5% of the adjusted gross receipts generated by
1137-a riverboat designated in paragraph (4) of subsection (e-5) of
1138-Section 7 shall be remitted monthly, subject to appropriation,
1139-as follows: 70% to the City of Rockford, 5% to the City of
1140-Loves Park, 5% to the Village of Machesney, and 20% to
1141-Winnebago County.
1142-From the tax revenue from riverboat or casino gambling
1143-deposited in the State Gaming Fund under this Section, an
1144-amount equal to 5% of the adjusted gross receipts generated by
1145-a riverboat designated in paragraph (5) of subsection (e-5) of
1146-Section 7 shall be remitted monthly, subject to appropriation,
1147-as follows: 2% to the unit of local government in which the
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500+1 license. Holders of the first 10 owners licenses must pay the
501+2 annual license fee for each of the 3 years during which they
502+3 are authorized to own riverboats.
503+4 (g) Upon the termination, expiration, or revocation of
504+5 each of the first 10 licenses, which shall be issued for a
505+6 3-year period, all licenses are renewable annually upon
506+7 payment of the fee and a determination by the Board that the
507+8 licensee continues to meet all of the requirements of this Act
508+9 and the Board's rules. However, for licenses renewed on or
509+10 after the effective date of this amendatory Act of the 102nd
510+11 General Assembly, renewal shall be for a period of 4 years.
511+12 (h) An owners license, except for an owners license issued
512+13 under subsection (e-5) of this Section, shall entitle the
513+14 licensee to own up to 2 riverboats.
514+15 An owners licensee of a casino or riverboat that is
515+16 located in the City of Chicago pursuant to paragraph (1) of
516+17 subsection (e-5) of this Section shall limit the number of
517+18 gaming positions to 4,000 for such owner. An owners licensee
518+19 authorized under subsection (e) or paragraph (2), (3), (4), or
519+20 (5) of subsection (e-5) of this Section shall limit the number
520+21 of gaming positions to 2,000 for any such owners license. An
521+22 owners licensee authorized under paragraph (6) of subsection
522+23 (e-5) of this Section shall limit the number of gaming
523+24 positions to 1,200 for such owner. The initial fee for each
524+25 gaming position obtained on or after June 28, 2019 (the
525+26 effective date of Public Act 101-31) shall be a minimum of
1148526
1149527
1150-riverboat or casino is located, and 3% shall be distributed:
1151-(A) in accordance with a regional capital development plan
1152-entered into by the following communities: Village of Beecher,
1153-City of Blue Island, Village of Burnham, City of Calumet City,
1154-Village of Calumet Park, City of Chicago Heights, City of
1155-Country Club Hills, Village of Crestwood, Village of Crete,
1156-Village of Dixmoor, Village of Dolton, Village of East Hazel
1157-Crest, Village of Flossmoor, Village of Ford Heights, Village
1158-of Glenwood, City of Harvey, Village of Hazel Crest, Village
1159-of Homewood, Village of Lansing, Village of Lynwood, City of
1160-Markham, Village of Matteson, Village of Midlothian, Village
1161-of Monee, City of Oak Forest, Village of Olympia Fields,
1162-Village of Orland Hills, Village of Orland Park, City of Palos
1163-Heights, Village of Park Forest, Village of Phoenix, Village
1164-of Posen, Village of Richton Park, Village of Riverdale,
1165-Village of Robbins, Village of Sauk Village, Village of South
1166-Chicago Heights, Village of South Holland, Village of Steger,
1167-Village of Thornton, Village of Tinley Park, Village of
1168-University Park, and Village of Worth; or (B) if no regional
1169-capital development plan exists, equally among the communities
1170-listed in item (A) to be used for capital expenditures or
1171-public pension payments, or both.
1172-Units of local government may refund any portion of the
1173-payment that they receive pursuant to this subsection (b) to
1174-the riverboat or casino.
1175-(b-4) Beginning on the first day a the licensee under
1176528
1177529
1178-paragraph (5) of subsection (e-5) of Section 7 conducts
1179-gambling operations or 30 days after the effective date of
1180-this Amendatory Act of the 103rd General Assembly, whichever
1181-is sooner, either in a temporary facility or a permanent
1182-facility, and ending on July 31, 2042, from the tax revenue
1183-deposited in the State Gaming Fund under this Section,
1184-$5,000,000 shall be paid annually, subject to appropriation,
1185-to the host municipality of that owners licensee of a license
1186-issued or re-issued pursuant to Section 7.1 of this Act before
1187-January 1, 2012. Payments received by the host municipality
1188-pursuant to this subsection (b-4) may not be shared with any
1189-other unit of local government.
1190-(b-5) Beginning on June 28, 2019 (the effective date of
1191-Public Act 101-31), from the tax revenue deposited in the
1192-State Gaming Fund under this Section, an amount equal to 3% of
1193-adjusted gross receipts generated by each organization gaming
1194-facility located outside Madison County shall be paid monthly,
1195-subject to appropriation by the General Assembly, to a
1196-municipality other than the Village of Stickney in which each
1197-organization gaming facility is located or, if the
1198-organization gaming facility is not located within a
1199-municipality, to the county in which the organization gaming
1200-facility is located, except as otherwise provided in this
1201-Section. From the tax revenue deposited in the State Gaming
1202-Fund under this Section, an amount equal to 3% of adjusted
1203-gross receipts generated by an organization gaming facility
530+
531+ SB0584 Enrolled - 15 - LRB103 03056 AMQ 48062 b
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1205533
1206-located in the Village of Stickney shall be paid monthly,
1207-subject to appropriation by the General Assembly, as follows:
1208-25% to the Village of Stickney, 5% to the City of Berwyn, 50%
1209-to the Town of Cicero, and 20% to the Stickney Public Health
1210-District.
1211-From the tax revenue deposited in the State Gaming Fund
1212-under this Section, an amount equal to 5% of adjusted gross
1213-receipts generated by an organization gaming facility located
1214-in the City of Collinsville shall be paid monthly, subject to
1215-appropriation by the General Assembly, as follows: 30% to the
1216-City of Alton, 30% to the City of East St. Louis, and 40% to
1217-the City of Collinsville.
1218-Municipalities and counties may refund any portion of the
1219-payment that they receive pursuant to this subsection (b-5) to
1220-the organization gaming facility.
1221-(b-6) Beginning on June 28, 2019 (the effective date of
1222-Public Act 101-31), from the tax revenue deposited in the
1223-State Gaming Fund under this Section, an amount equal to 2% of
1224-adjusted gross receipts generated by an organization gaming
1225-facility located outside Madison County shall be paid monthly,
1226-subject to appropriation by the General Assembly, to the
1227-county in which the organization gaming facility is located
1228-for the purposes of its criminal justice system or health care
1229-system.
1230-Counties may refund any portion of the payment that they
1231-receive pursuant to this subsection (b-6) to the organization
534+SB0584 Enrolled- 16 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 16 - LRB103 03056 AMQ 48062 b
535+ SB0584 Enrolled - 16 - LRB103 03056 AMQ 48062 b
536+1 $17,500 for licensees not located in Cook County and a minimum
537+2 of $30,000 for licensees located in Cook County, in addition
538+3 to the reconciliation payment, as set forth in subsection
539+4 (e-15) of this Section. The fees under this subsection (h)
540+5 shall be deposited into the Rebuild Illinois Projects Fund.
541+6 The fees under this subsection (h) that are paid by an owners
542+7 licensee authorized under subsection (e) shall be paid by July
543+8 1, 2021.
544+9 Each owners licensee under subsection (e) of this Section
545+10 shall reserve its gaming positions within 30 days after June
546+11 28, 2019 (the effective date of Public Act 101-31). The Board
547+12 may grant an extension to this 30-day period, provided that
548+13 the owners licensee submits a written request and explanation
549+14 as to why it is unable to reserve its positions within the
550+15 30-day period.
551+16 Each owners licensee under subsection (e-5) of this
552+17 Section shall reserve its gaming positions within 30 days
553+18 after issuance of its owners license. The Board may grant an
554+19 extension to this 30-day period, provided that the owners
555+20 licensee submits a written request and explanation as to why
556+21 it is unable to reserve its positions within the 30-day
557+22 period.
558+23 A licensee may operate both of its riverboats
559+24 concurrently, provided that the total number of gaming
560+25 positions on both riverboats does not exceed the limit
561+26 established pursuant to this subsection. Riverboats licensed
1232562
1233563
1234-gaming facility.
1235-(b-7) From the tax revenue from the organization gaming
1236-licensee located in one of the following townships of Cook
1237-County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
1238-Worth, an amount equal to 5% of the adjusted gross receipts
1239-generated by that organization gaming licensee shall be
1240-remitted monthly, subject to appropriation, as follows: 2% to
1241-the unit of local government in which the organization gaming
1242-licensee is located, and 3% shall be distributed: (A) in
1243-accordance with a regional capital development plan entered
1244-into by the following communities: Village of Beecher, City of
1245-Blue Island, Village of Burnham, City of Calumet City, Village
1246-of Calumet Park, City of Chicago Heights, City of Country Club
1247-Hills, Village of Crestwood, Village of Crete, Village of
1248-Dixmoor, Village of Dolton, Village of East Hazel Crest,
1249-Village of Flossmoor, Village of Ford Heights, Village of
1250-Glenwood, City of Harvey, Village of Hazel Crest, Village of
1251-Homewood, Village of Lansing, Village of Lynwood, City of
1252-Markham, Village of Matteson, Village of Midlothian, Village
1253-of Monee, City of Oak Forest, Village of Olympia Fields,
1254-Village of Orland Hills, Village of Orland Park, City of Palos
1255-Heights, Village of Park Forest, Village of Phoenix, Village
1256-of Posen, Village of Richton Park, Village of Riverdale,
1257-Village of Robbins, Village of Sauk Village, Village of South
1258-Chicago Heights, Village of South Holland, Village of Steger,
1259-Village of Thornton, Village of Tinley Park, Village of
1260564
1261565
1262-University Park, and Village of Worth; or (B) if no regional
1263-capital development plan exists, equally among the communities
1264-listed in item (A) to be used for capital expenditures or
1265-public pension payments, or both.
1266-(b-8) In lieu of the payments under subsection (b) of this
1267-Section, from the tax revenue deposited in the State Gaming
1268-Fund pursuant to riverboat or casino gambling operations
1269-conducted by an owners licensee under paragraph (1) of
1270-subsection (e-5) of Section 7, an amount equal to the tax
1271-revenue generated from the privilege tax imposed by paragraph
1272-(2) of subsection (a-5) that is to be paid to the City of
1273-Chicago shall be paid monthly, subject to appropriation by the
1274-General Assembly, as follows: (1) an amount equal to 0.5% of
1275-the annual adjusted gross receipts generated by the owners
1276-licensee under paragraph (1) of subsection (e-5) of Section 7
1277-to the home rule county in which the owners licensee is located
1278-for the purpose of enhancing the county's criminal justice
1279-system; and (2) the balance to the City of Chicago and shall be
1280-expended or obligated by the City of Chicago for pension
1281-payments in accordance with Public Act 99-506.
1282-(c) Appropriations, as approved by the General Assembly,
1283-may be made from the State Gaming Fund to the Board (i) for the
1284-administration and enforcement of this Act and the Video
1285-Gaming Act, (ii) for distribution to the Illinois State Police
1286-and to the Department of Revenue for the enforcement of this
1287-Act and the Video Gaming Act, and (iii) to the Department of
566+
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1289569
1290-Human Services for the administration of programs to treat
1291-problem gambling, including problem gambling from sports
1292-wagering. The Board's annual appropriations request must
1293-separately state its funding needs for the regulation of
1294-gaming authorized under Section 7.7, riverboat gaming, casino
1295-gaming, video gaming, and sports wagering.
1296-(c-2) An amount equal to 2% of the adjusted gross receipts
1297-generated by an organization gaming facility located within a
1298-home rule county with a population of over 3,000,000
1299-inhabitants shall be paid, subject to appropriation from the
1300-General Assembly, from the State Gaming Fund to the home rule
1301-county in which the organization gaming licensee is located
1302-for the purpose of enhancing the county's criminal justice
1303-system.
1304-(c-3) Appropriations, as approved by the General Assembly,
1305-may be made from the tax revenue deposited into the State
1306-Gaming Fund from organization gaming licensees pursuant to
1307-this Section for the administration and enforcement of this
1308-Act.
1309-(c-4) After payments required under subsections (b),
1310-(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
1311-the tax revenue from organization gaming licensees deposited
1312-into the State Gaming Fund under this Section, all remaining
1313-amounts from organization gaming licensees shall be
1314-transferred into the Capital Projects Fund.
1315-(c-5) (Blank).
570+SB0584 Enrolled- 17 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 17 - LRB103 03056 AMQ 48062 b
571+ SB0584 Enrolled - 17 - LRB103 03056 AMQ 48062 b
572+1 to operate on the Mississippi River and the Illinois River
573+2 south of Marshall County shall have an authorized capacity of
574+3 at least 500 persons. Any other riverboat licensed under this
575+4 Act shall have an authorized capacity of at least 400 persons.
576+5 (h-5) An owners licensee who conducted gambling operations
577+6 prior to January 1, 2012 and obtains positions pursuant to
578+7 Public Act 101-31 shall make a reconciliation payment 3 years
579+8 after any additional gaming positions begin operating in an
580+9 amount equal to 75% of the owners licensee's average gross
581+10 receipts for the most lucrative 12-month period of operations
582+11 minus an amount equal to the initial fee that the owners
583+12 licensee paid per additional gaming position. For purposes of
584+13 this subsection (h-5), "average gross receipts" means (i) the
585+14 increase in adjusted gross receipts for the most lucrative
586+15 12-month period of operations over the adjusted gross receipts
587+16 for 2019, multiplied by (ii) the percentage derived by
588+17 dividing the number of additional gaming positions that an
589+18 owners licensee had obtained by the total number of gaming
590+19 positions operated by the owners licensee. If this calculation
591+20 results in a negative amount, then the owners licensee is not
592+21 entitled to any reimbursement of fees previously paid. This
593+22 reconciliation payment may be made in installments over a
594+23 period of no more than 6 years. These reconciliation payments
595+24 shall be deposited into the Rebuild Illinois Projects Fund.
596+25 (i) A licensed owner is authorized to apply to the Board
597+26 for and, if approved therefor, to receive all licenses from
1316598
1317599
1318-(c-10) Each year the General Assembly shall appropriate
1319-from the General Revenue Fund to the Education Assistance Fund
1320-an amount equal to the amount paid into the Horse Racing Equity
1321-Fund pursuant to subsection (c-5) in the prior calendar year.
1322-(c-15) After the payments required under subsections (b),
1323-(c), and (c-5) have been made, an amount equal to 2% of the
1324-adjusted gross receipts of (1) an owners licensee that
1325-relocates pursuant to Section 11.2, (2) an owners licensee
1326-conducting riverboat gambling operations pursuant to an owners
1327-license that is initially issued after June 25, 1999, or (3)
1328-the first riverboat gambling operations conducted by a
1329-licensed manager on behalf of the State under Section 7.3,
1330-whichever comes first, shall be paid, subject to appropriation
1331-from the General Assembly, from the State Gaming Fund to each
1332-home rule county with a population of over 3,000,000
1333-inhabitants for the purpose of enhancing the county's criminal
1334-justice system.
1335-(c-20) Each year the General Assembly shall appropriate
1336-from the General Revenue Fund to the Education Assistance Fund
1337-an amount equal to the amount paid to each home rule county
1338-with a population of over 3,000,000 inhabitants pursuant to
1339-subsection (c-15) in the prior calendar year.
1340-(c-21) After the payments required under subsections (b),
1341-(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
1342-been made, an amount equal to 0.5% of the adjusted gross
1343-receipts generated by the owners licensee under paragraph (1)
1344600
1345601
1346-of subsection (e-5) of Section 7 shall be paid monthly,
1347-subject to appropriation from the General Assembly, from the
1348-State Gaming Fund to the home rule county in which the owners
1349-licensee is located for the purpose of enhancing the county's
1350-criminal justice system.
1351-(c-22) After the payments required under subsections (b),
1352-(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
1353-(c-21) have been made, an amount equal to 2% of the adjusted
1354-gross receipts generated by the owners licensee under
1355-paragraph (5) of subsection (e-5) of Section 7 shall be paid,
1356-subject to appropriation from the General Assembly, from the
1357-State Gaming Fund to the home rule county in which the owners
1358-licensee is located for the purpose of enhancing the county's
1359-criminal justice system.
1360-(c-25) From July 1, 2013 and each July 1 thereafter
1361-through July 1, 2019, $1,600,000 shall be transferred from the
1362-State Gaming Fund to the Chicago State University Education
1363-Improvement Fund.
1364-On July 1, 2020 and each July 1 thereafter, $3,000,000
1365-shall be transferred from the State Gaming Fund to the Chicago
1366-State University Education Improvement Fund.
1367-(c-30) On July 1, 2013 or as soon as possible thereafter,
1368-$92,000,000 shall be transferred from the State Gaming Fund to
1369-the School Infrastructure Fund and $23,000,000 shall be
1370-transferred from the State Gaming Fund to the Horse Racing
1371-Equity Fund.
602+
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1372604
1373605
1374-(c-35) Beginning on July 1, 2013, in addition to any
1375-amount transferred under subsection (c-30) of this Section,
1376-$5,530,000 shall be transferred monthly from the State Gaming
1377-Fund to the School Infrastructure Fund.
1378-(d) From time to time, through June 30, 2021, the Board
1379-shall transfer the remainder of the funds generated by this
1380-Act into the Education Assistance Fund.
1381-(d-5) Beginning on July 1, 2021, on the last day of each
1382-month, or as soon thereafter as possible, after all the
1383-required expenditures, distributions, and transfers have been
1384-made from the State Gaming Fund for the month pursuant to
1385-subsections (b) through (c-35), at the direction of the Board,
1386-the Comptroller shall direct and the Treasurer shall transfer
1387-$22,500,000, along with any deficiencies in such amounts from
1388-prior months in the same fiscal year, from the State Gaming
1389-Fund to the Education Assistance Fund; then, at the direction
1390-of the Board, the Comptroller shall direct and the Treasurer
1391-shall transfer the remainder of the funds generated by this
1392-Act, if any, from the State Gaming Fund to the Capital Projects
1393-Fund.
1394-(e) Nothing in this Act shall prohibit the unit of local
1395-government designated as the home dock of the riverboat from
1396-entering into agreements with other units of local government
1397-in this State or in other states to share its portion of the
1398-tax revenue.
1399-(f) To the extent practicable, the Board shall administer
606+SB0584 Enrolled- 18 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 18 - LRB103 03056 AMQ 48062 b
607+ SB0584 Enrolled - 18 - LRB103 03056 AMQ 48062 b
608+1 the Board necessary for the operation of a riverboat or
609+2 casino, including a liquor license, a license to prepare and
610+3 serve food for human consumption, and other necessary
611+4 licenses. All use, occupation, and excise taxes which apply to
612+5 the sale of food and beverages in this State and all taxes
613+6 imposed on the sale or use of tangible personal property apply
614+7 to such sales aboard the riverboat or in the casino.
615+8 (j) The Board may issue or re-issue a license authorizing
616+9 a riverboat to dock in a municipality or approve a relocation
617+10 under Section 11.2 only if, prior to the issuance or
618+11 re-issuance of the license or approval, the governing body of
619+12 the municipality in which the riverboat will dock has by a
620+13 majority vote approved the docking of riverboats in the
621+14 municipality. The Board may issue or re-issue a license
622+15 authorizing a riverboat to dock in areas of a county outside
623+16 any municipality or approve a relocation under Section 11.2
624+17 only if, prior to the issuance or re-issuance of the license or
625+18 approval, the governing body of the county has by a majority
626+19 vote approved of the docking of riverboats within such areas.
627+20 (k) An owners licensee may conduct land-based gambling
628+21 operations upon approval by the Board and payment of a fee of
629+22 $250,000, which shall be deposited into the State Gaming Fund.
630+23 (l) An owners licensee may conduct gaming at a temporary
631+24 facility pending the construction of a permanent facility or
632+25 the remodeling or relocation of an existing facility to
633+26 accommodate gaming participants for up to 24 months after the
1400634
1401635
1402-and collect the wagering taxes imposed by this Section in a
1403-manner consistent with the provisions of Sections 4, 5, 5a,
1404-5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
1405-the Retailers' Occupation Tax Act and Section 3-7 of the
1406-Uniform Penalty and Interest Act.
1407-(Source: P.A. 102-16, eff. 6-17-21; 102-538, eff. 8-20-21;
1408-102-689, eff. 12-17-21; 102-699, eff. 4-19-22; 103-8, eff.
1409-6-7-23.)
636+
637+
638+
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640+
641+
642+SB0584 Enrolled- 19 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 19 - LRB103 03056 AMQ 48062 b
643+ SB0584 Enrolled - 19 - LRB103 03056 AMQ 48062 b
644+1 temporary facility begins to conduct gaming. Upon request by
645+2 an owners licensee and upon a showing of good cause by the
646+3 owners licensee: , (i) for a licensee authorized under
647+4 paragraph (3) of subsection (e-5), the Board shall extend the
648+5 period during which the licensee may conduct gaming at a
649+6 temporary facility by up to 30 months; and (ii) for all other
650+7 licensees, the Board shall extend the period during which the
651+8 licensee may conduct gaming at a temporary facility by up to 12
652+9 months. The Board shall make rules concerning the conduct of
653+10 gaming from temporary facilities.
654+11 (Source: P.A. 101-31, eff. 6-28-19; 101-648, eff. 6-30-20;
655+12 102-13, eff. 6-10-21; 102-558, eff. 8-20-21.)
656+13 (230 ILCS 10/13) (from Ch. 120, par. 2413)
657+14 Sec. 13. Wagering tax; rate; distribution.
658+15 (a) Until January 1, 1998, a tax is imposed on the adjusted
659+16 gross receipts received from gambling games authorized under
660+17 this Act at the rate of 20%.
661+18 (a-1) From January 1, 1998 until July 1, 2002, a privilege
662+19 tax is imposed on persons engaged in the business of
663+20 conducting riverboat gambling operations, based on the
664+21 adjusted gross receipts received by a licensed owner from
665+22 gambling games authorized under this Act at the following
666+23 rates:
667+24 15% of annual adjusted gross receipts up to and
668+25 including $25,000,000;
669+
670+
671+
672+
673+
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676+
677+SB0584 Enrolled- 20 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 20 - LRB103 03056 AMQ 48062 b
678+ SB0584 Enrolled - 20 - LRB103 03056 AMQ 48062 b
679+1 20% of annual adjusted gross receipts in excess of
680+2 $25,000,000 but not exceeding $50,000,000;
681+3 25% of annual adjusted gross receipts in excess of
682+4 $50,000,000 but not exceeding $75,000,000;
683+5 30% of annual adjusted gross receipts in excess of
684+6 $75,000,000 but not exceeding $100,000,000;
685+7 35% of annual adjusted gross receipts in excess of
686+8 $100,000,000.
687+9 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
688+10 is imposed on persons engaged in the business of conducting
689+11 riverboat gambling operations, other than licensed managers
690+12 conducting riverboat gambling operations on behalf of the
691+13 State, based on the adjusted gross receipts received by a
692+14 licensed owner from gambling games authorized under this Act
693+15 at the following rates:
694+16 15% of annual adjusted gross receipts up to and
695+17 including $25,000,000;
696+18 22.5% of annual adjusted gross receipts in excess of
697+19 $25,000,000 but not exceeding $50,000,000;
698+20 27.5% of annual adjusted gross receipts in excess of
699+21 $50,000,000 but not exceeding $75,000,000;
700+22 32.5% of annual adjusted gross receipts in excess of
701+23 $75,000,000 but not exceeding $100,000,000;
702+24 37.5% of annual adjusted gross receipts in excess of
703+25 $100,000,000 but not exceeding $150,000,000;
704+26 45% of annual adjusted gross receipts in excess of
705+
706+
707+
708+
709+
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712+
713+SB0584 Enrolled- 21 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 21 - LRB103 03056 AMQ 48062 b
714+ SB0584 Enrolled - 21 - LRB103 03056 AMQ 48062 b
715+1 $150,000,000 but not exceeding $200,000,000;
716+2 50% of annual adjusted gross receipts in excess of
717+3 $200,000,000.
718+4 (a-3) Beginning July 1, 2003, a privilege tax is imposed
719+5 on persons engaged in the business of conducting riverboat
720+6 gambling operations, other than licensed managers conducting
721+7 riverboat gambling operations on behalf of the State, based on
722+8 the adjusted gross receipts received by a licensed owner from
723+9 gambling games authorized under this Act at the following
724+10 rates:
725+11 15% of annual adjusted gross receipts up to and
726+12 including $25,000,000;
727+13 27.5% of annual adjusted gross receipts in excess of
728+14 $25,000,000 but not exceeding $37,500,000;
729+15 32.5% of annual adjusted gross receipts in excess of
730+16 $37,500,000 but not exceeding $50,000,000;
731+17 37.5% of annual adjusted gross receipts in excess of
732+18 $50,000,000 but not exceeding $75,000,000;
733+19 45% of annual adjusted gross receipts in excess of
734+20 $75,000,000 but not exceeding $100,000,000;
735+21 50% of annual adjusted gross receipts in excess of
736+22 $100,000,000 but not exceeding $250,000,000;
737+23 70% of annual adjusted gross receipts in excess of
738+24 $250,000,000.
739+25 An amount equal to the amount of wagering taxes collected
740+26 under this subsection (a-3) that are in addition to the amount
741+
742+
743+
744+
745+
746+ SB0584 Enrolled - 21 - LRB103 03056 AMQ 48062 b
747+
748+
749+SB0584 Enrolled- 22 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 22 - LRB103 03056 AMQ 48062 b
750+ SB0584 Enrolled - 22 - LRB103 03056 AMQ 48062 b
751+1 of wagering taxes that would have been collected if the
752+2 wagering tax rates under subsection (a-2) were in effect shall
753+3 be paid into the Common School Fund.
754+4 The privilege tax imposed under this subsection (a-3)
755+5 shall no longer be imposed beginning on the earlier of (i) July
756+6 1, 2005; (ii) the first date after June 20, 2003 that riverboat
757+7 gambling operations are conducted pursuant to a dormant
758+8 license; or (iii) the first day that riverboat gambling
759+9 operations are conducted under the authority of an owners
760+10 license that is in addition to the 10 owners licenses
761+11 initially authorized under this Act. For the purposes of this
762+12 subsection (a-3), the term "dormant license" means an owners
763+13 license that is authorized by this Act under which no
764+14 riverboat gambling operations are being conducted on June 20,
765+15 2003.
766+16 (a-4) Beginning on the first day on which the tax imposed
767+17 under subsection (a-3) is no longer imposed and ending upon
768+18 the imposition of the privilege tax under subsection (a-5) of
769+19 this Section, a privilege tax is imposed on persons engaged in
770+20 the business of conducting gambling operations, other than
771+21 licensed managers conducting riverboat gambling operations on
772+22 behalf of the State, based on the adjusted gross receipts
773+23 received by a licensed owner from gambling games authorized
774+24 under this Act at the following rates:
775+25 15% of annual adjusted gross receipts up to and
776+26 including $25,000,000;
777+
778+
779+
780+
781+
782+ SB0584 Enrolled - 22 - LRB103 03056 AMQ 48062 b
783+
784+
785+SB0584 Enrolled- 23 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 23 - LRB103 03056 AMQ 48062 b
786+ SB0584 Enrolled - 23 - LRB103 03056 AMQ 48062 b
787+1 22.5% of annual adjusted gross receipts in excess of
788+2 $25,000,000 but not exceeding $50,000,000;
789+3 27.5% of annual adjusted gross receipts in excess of
790+4 $50,000,000 but not exceeding $75,000,000;
791+5 32.5% of annual adjusted gross receipts in excess of
792+6 $75,000,000 but not exceeding $100,000,000;
793+7 37.5% of annual adjusted gross receipts in excess of
794+8 $100,000,000 but not exceeding $150,000,000;
795+9 45% of annual adjusted gross receipts in excess of
796+10 $150,000,000 but not exceeding $200,000,000;
797+11 50% of annual adjusted gross receipts in excess of
798+12 $200,000,000.
799+13 For the imposition of the privilege tax in this subsection
800+14 (a-4), amounts paid pursuant to item (1) of subsection (b) of
801+15 Section 56 of the Illinois Horse Racing Act of 1975 shall not
802+16 be included in the determination of adjusted gross receipts.
803+17 (a-5)(1) Beginning on July 1, 2020, a privilege tax is
804+18 imposed on persons engaged in the business of conducting
805+19 gambling operations, other than the owners licensee under
806+20 paragraph (1) of subsection (e-5) of Section 7 and licensed
807+21 managers conducting riverboat gambling operations on behalf of
808+22 the State, based on the adjusted gross receipts received by
809+23 such licensee from the gambling games authorized under this
810+24 Act. The privilege tax for all gambling games other than table
811+25 games, including, but not limited to, slot machines, video
812+26 game of chance gambling, and electronic gambling games shall
813+
814+
815+
816+
817+
818+ SB0584 Enrolled - 23 - LRB103 03056 AMQ 48062 b
819+
820+
821+SB0584 Enrolled- 24 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 24 - LRB103 03056 AMQ 48062 b
822+ SB0584 Enrolled - 24 - LRB103 03056 AMQ 48062 b
823+1 be at the following rates:
824+2 15% of annual adjusted gross receipts up to and
825+3 including $25,000,000;
826+4 22.5% of annual adjusted gross receipts in excess of
827+5 $25,000,000 but not exceeding $50,000,000;
828+6 27.5% of annual adjusted gross receipts in excess of
829+7 $50,000,000 but not exceeding $75,000,000;
830+8 32.5% of annual adjusted gross receipts in excess of
831+9 $75,000,000 but not exceeding $100,000,000;
832+10 37.5% of annual adjusted gross receipts in excess of
833+11 $100,000,000 but not exceeding $150,000,000;
834+12 45% of annual adjusted gross receipts in excess of
835+13 $150,000,000 but not exceeding $200,000,000;
836+14 50% of annual adjusted gross receipts in excess of
837+15 $200,000,000.
838+16 The privilege tax for table games shall be at the
839+17 following rates:
840+18 15% of annual adjusted gross receipts up to and
841+19 including $25,000,000;
842+20 20% of annual adjusted gross receipts in excess of
843+21 $25,000,000.
844+22 For the imposition of the privilege tax in this subsection
845+23 (a-5), amounts paid pursuant to item (1) of subsection (b) of
846+24 Section 56 of the Illinois Horse Racing Act of 1975 shall not
847+25 be included in the determination of adjusted gross receipts.
848+26 (2) Beginning on the first day that an owners licensee
849+
850+
851+
852+
853+
854+ SB0584 Enrolled - 24 - LRB103 03056 AMQ 48062 b
855+
856+
857+SB0584 Enrolled- 25 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 25 - LRB103 03056 AMQ 48062 b
858+ SB0584 Enrolled - 25 - LRB103 03056 AMQ 48062 b
859+1 under paragraph (1) of subsection (e-5) of Section 7 conducts
860+2 gambling operations, either in a temporary facility or a
861+3 permanent facility, a privilege tax is imposed on persons
862+4 engaged in the business of conducting gambling operations
863+5 under paragraph (1) of subsection (e-5) of Section 7, other
864+6 than licensed managers conducting riverboat gambling
865+7 operations on behalf of the State, based on the adjusted gross
866+8 receipts received by such licensee from the gambling games
867+9 authorized under this Act. The privilege tax for all gambling
868+10 games other than table games, including, but not limited to,
869+11 slot machines, video game of chance gambling, and electronic
870+12 gambling games shall be at the following rates:
871+13 12% of annual adjusted gross receipts up to and
872+14 including $25,000,000 to the State and 10.5% of annual
873+15 adjusted gross receipts up to and including $25,000,000 to
874+16 the City of Chicago;
875+17 16% of annual adjusted gross receipts in excess of
876+18 $25,000,000 but not exceeding $50,000,000 to the State and
877+19 14% of annual adjusted gross receipts in excess of
878+20 $25,000,000 but not exceeding $50,000,000 to the City of
879+21 Chicago;
880+22 20.1% of annual adjusted gross receipts in excess of
881+23 $50,000,000 but not exceeding $75,000,000 to the State and
882+24 17.4% of annual adjusted gross receipts in excess of
883+25 $50,000,000 but not exceeding $75,000,000 to the City of
884+26 Chicago;
885+
886+
887+
888+
889+
890+ SB0584 Enrolled - 25 - LRB103 03056 AMQ 48062 b
891+
892+
893+SB0584 Enrolled- 26 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 26 - LRB103 03056 AMQ 48062 b
894+ SB0584 Enrolled - 26 - LRB103 03056 AMQ 48062 b
895+1 21.4% of annual adjusted gross receipts in excess of
896+2 $75,000,000 but not exceeding $100,000,000 to the State
897+3 and 18.6% of annual adjusted gross receipts in excess of
898+4 $75,000,000 but not exceeding $100,000,000 to the City of
899+5 Chicago;
900+6 22.7% of annual adjusted gross receipts in excess of
901+7 $100,000,000 but not exceeding $150,000,000 to the State
902+8 and 19.8% of annual adjusted gross receipts in excess of
903+9 $100,000,000 but not exceeding $150,000,000 to the City of
904+10 Chicago;
905+11 24.1% of annual adjusted gross receipts in excess of
906+12 $150,000,000 but not exceeding $225,000,000 to the State
907+13 and 20.9% of annual adjusted gross receipts in excess of
908+14 $150,000,000 but not exceeding $225,000,000 to the City of
909+15 Chicago;
910+16 26.8% of annual adjusted gross receipts in excess of
911+17 $225,000,000 but not exceeding $1,000,000,000 to the State
912+18 and 23.2% of annual adjusted gross receipts in excess of
913+19 $225,000,000 but not exceeding $1,000,000,000 to the City
914+20 of Chicago;
915+21 40% of annual adjusted gross receipts in excess of
916+22 $1,000,000,000 to the State and 34.7% of annual gross
917+23 receipts in excess of $1,000,000,000 to the City of
918+24 Chicago.
919+25 The privilege tax for table games shall be at the
920+26 following rates:
921+
922+
923+
924+
925+
926+ SB0584 Enrolled - 26 - LRB103 03056 AMQ 48062 b
927+
928+
929+SB0584 Enrolled- 27 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 27 - LRB103 03056 AMQ 48062 b
930+ SB0584 Enrolled - 27 - LRB103 03056 AMQ 48062 b
931+1 8.1% of annual adjusted gross receipts up to and
932+2 including $25,000,000 to the State and 6.9% of annual
933+3 adjusted gross receipts up to and including $25,000,000 to
934+4 the City of Chicago;
935+5 10.7% of annual adjusted gross receipts in excess of
936+6 $25,000,000 but not exceeding $75,000,000 to the State and
937+7 9.3% of annual adjusted gross receipts in excess of
938+8 $25,000,000 but not exceeding $75,000,000 to the City of
939+9 Chicago;
940+10 11.2% of annual adjusted gross receipts in excess of
941+11 $75,000,000 but not exceeding $175,000,000 to the State
942+12 and 9.8% of annual adjusted gross receipts in excess of
943+13 $75,000,000 but not exceeding $175,000,000 to the City of
944+14 Chicago;
945+15 13.5% of annual adjusted gross receipts in excess of
946+16 $175,000,000 but not exceeding $225,000,000 to the State
947+17 and 11.5% of annual adjusted gross receipts in excess of
948+18 $175,000,000 but not exceeding $225,000,000 to the City of
949+19 Chicago;
950+20 15.1% of annual adjusted gross receipts in excess of
951+21 $225,000,000 but not exceeding $275,000,000 to the State
952+22 and 12.9% of annual adjusted gross receipts in excess of
953+23 $225,000,000 but not exceeding $275,000,000 to the City of
954+24 Chicago;
955+25 16.2% of annual adjusted gross receipts in excess of
956+26 $275,000,000 but not exceeding $375,000,000 to the State
957+
958+
959+
960+
961+
962+ SB0584 Enrolled - 27 - LRB103 03056 AMQ 48062 b
963+
964+
965+SB0584 Enrolled- 28 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 28 - LRB103 03056 AMQ 48062 b
966+ SB0584 Enrolled - 28 - LRB103 03056 AMQ 48062 b
967+1 and 13.8% of annual adjusted gross receipts in excess of
968+2 $275,000,000 but not exceeding $375,000,000 to the City of
969+3 Chicago;
970+4 18.9% of annual adjusted gross receipts in excess of
971+5 $375,000,000 to the State and 16.1% of annual gross
972+6 receipts in excess of $375,000,000 to the City of Chicago.
973+7 For the imposition of the privilege tax in this subsection
974+8 (a-5), amounts paid pursuant to item (1) of subsection (b) of
975+9 Section 56 of the Illinois Horse Racing Act of 1975 shall not
976+10 be included in the determination of adjusted gross receipts.
977+11 (3) Notwithstanding the provisions of this subsection
978+12 (a-5), for the first 10 years that the privilege tax is imposed
979+13 under this subsection (a-5) or until the year preceding the
980+14 calendar year in which paragraph (4) becomes operative,
981+15 whichever occurs first, the privilege tax shall be imposed on
982+16 the modified annual adjusted gross receipts of a riverboat or
983+17 casino conducting gambling operations in the City of East St.
984+18 Louis, unless:
985+19 (1) the riverboat or casino fails to employ at least
986+20 450 people, except no minimum employment shall be required
987+21 during 2020 and 2021 or during periods that the riverboat
988+22 or casino is closed on orders of State officials for
989+23 public health emergencies or other emergencies not caused
990+24 by the riverboat or casino;
991+25 (2) the riverboat or casino fails to maintain
992+26 operations in a manner consistent with this Act or is not a
993+
994+
995+
996+
997+
998+ SB0584 Enrolled - 28 - LRB103 03056 AMQ 48062 b
999+
1000+
1001+SB0584 Enrolled- 29 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 29 - LRB103 03056 AMQ 48062 b
1002+ SB0584 Enrolled - 29 - LRB103 03056 AMQ 48062 b
1003+1 viable riverboat or casino subject to the approval of the
1004+2 Board; or
1005+3 (3) the owners licensee is not an entity in which
1006+4 employees participate in an employee stock ownership plan
1007+5 or in which the owners licensee sponsors a 401(k)
1008+6 retirement plan and makes a matching employer contribution
1009+7 equal to at least one-quarter of the first 12% or one-half
1010+8 of the first 6% of each participating employee's
1011+9 contribution, not to exceed any limitations under federal
1012+10 laws and regulations.
1013+11 (4) Notwithstanding the provisions of this subsection
1014+12 (a-5), for 10 calendar years beginning in the year that
1015+13 gambling operations commence either in a temporary or
1016+14 permanent facility at an organization gaming facility located
1017+15 in the City of Collinsville if the facility commences
1018+16 operations within 3 years of the effective date of the changes
1019+17 made to this Section by this amendatory Act of the 103rd
1020+18 General Assembly, the privilege tax imposed under this
1021+19 subsection (a-5) on a riverboat or casino conducting gambling
1022+20 operations in the City of East St. Louis shall be reduced, if
1023+21 applicable, by an amount equal to the difference in adjusted
1024+22 gross receipts for the 2022 calendar year less the current
1025+23 year's adjusted gross receipts, unless:
1026+24 (A) the riverboat or casino fails to employ at least
1027+25 350 people, except that no minimum employment shall be
1028+26 required during periods that the riverboat or casino is
1029+
1030+
1031+
1032+
1033+
1034+ SB0584 Enrolled - 29 - LRB103 03056 AMQ 48062 b
1035+
1036+
1037+SB0584 Enrolled- 30 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 30 - LRB103 03056 AMQ 48062 b
1038+ SB0584 Enrolled - 30 - LRB103 03056 AMQ 48062 b
1039+1 closed on orders of State officials for public health
1040+2 emergencies or other emergencies not caused by the
1041+3 riverboat or casino;
1042+4 (B) the riverboat or casino fails to maintain
1043+5 operations in a manner consistent with this Act or is not a
1044+6 viable riverboat or casino subject to the approval of the
1045+7 Board; or
1046+8 (C) the riverboat or casino fails to submit audited
1047+9 financial statements to the Board prepared by an
1048+10 accounting firm that has been preapproved by the Board and
1049+11 such statements were prepared in accordance with the
1050+12 provisions of the Financial Accounting Standards Board
1051+13 Accounting Standards Codification under nongovernmental
1052+14 accounting principles generally accepted in the United
1053+15 States.
1054+16 As used in this subsection (a-5), "modified annual
1055+17 adjusted gross receipts" means:
1056+18 (A) for calendar year 2020, the annual adjusted gross
1057+19 receipts for the current year minus the difference between
1058+20 an amount equal to the average annual adjusted gross
1059+21 receipts from a riverboat or casino conducting gambling
1060+22 operations in the City of East St. Louis for 2014, 2015,
1061+23 2016, 2017, and 2018 and the annual adjusted gross
1062+24 receipts for 2018;
1063+25 (B) for calendar year 2021, the annual adjusted gross
1064+26 receipts for the current year minus the difference between
1065+
1066+
1067+
1068+
1069+
1070+ SB0584 Enrolled - 30 - LRB103 03056 AMQ 48062 b
1071+
1072+
1073+SB0584 Enrolled- 31 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 31 - LRB103 03056 AMQ 48062 b
1074+ SB0584 Enrolled - 31 - LRB103 03056 AMQ 48062 b
1075+1 an amount equal to the average annual adjusted gross
1076+2 receipts from a riverboat or casino conducting gambling
1077+3 operations in the City of East St. Louis for 2014, 2015,
1078+4 2016, 2017, and 2018 and the annual adjusted gross
1079+5 receipts for 2019; and
1080+6 (C) for calendar years 2022 through 2029, the annual
1081+7 adjusted gross receipts for the current year minus the
1082+8 difference between an amount equal to the average annual
1083+9 adjusted gross receipts from a riverboat or casino
1084+10 conducting gambling operations in the City of East St.
1085+11 Louis for 3 years preceding the current year and the
1086+12 annual adjusted gross receipts for the immediately
1087+13 preceding year.
1088+14 (a-6) From June 28, 2019 (the effective date of Public Act
1089+15 101-31) until June 30, 2023, an owners licensee that conducted
1090+16 gambling operations prior to January 1, 2011 shall receive a
1091+17 dollar-for-dollar credit against the tax imposed under this
1092+18 Section for any renovation or construction costs paid by the
1093+19 owners licensee, but in no event shall the credit exceed
1094+20 $2,000,000.
1095+21 Additionally, from June 28, 2019 (the effective date of
1096+22 Public Act 101-31) until December 31, 2024, an owners licensee
1097+23 that (i) is located within 15 miles of the Missouri border, and
1098+24 (ii) has at least 3 riverboats, casinos, or their equivalent
1099+25 within a 45-mile radius, may be authorized to relocate to a new
1100+26 location with the approval of both the unit of local
1101+
1102+
1103+
1104+
1105+
1106+ SB0584 Enrolled - 31 - LRB103 03056 AMQ 48062 b
1107+
1108+
1109+SB0584 Enrolled- 32 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 32 - LRB103 03056 AMQ 48062 b
1110+ SB0584 Enrolled - 32 - LRB103 03056 AMQ 48062 b
1111+1 government designated as the home dock and the Board, so long
1112+2 as the new location is within the same unit of local government
1113+3 and no more than 3 miles away from its original location. Such
1114+4 owners licensee shall receive a credit against the tax imposed
1115+5 under this Section equal to 8% of the total project costs, as
1116+6 approved by the Board, for any renovation or construction
1117+7 costs paid by the owners licensee for the construction of the
1118+8 new facility, provided that the new facility is operational by
1119+9 July 1, 2024. In determining whether or not to approve a
1120+10 relocation, the Board must consider the extent to which the
1121+11 relocation will diminish the gaming revenues received by other
1122+12 Illinois gaming facilities.
1123+13 (a-7) Beginning in the initial adjustment year and through
1124+14 the final adjustment year, if the total obligation imposed
1125+15 pursuant to either subsection (a-5) or (a-6) will result in an
1126+16 owners licensee receiving less after-tax adjusted gross
1127+17 receipts than it received in calendar year 2018, then the
1128+18 total amount of privilege taxes that the owners licensee is
1129+19 required to pay for that calendar year shall be reduced to the
1130+20 extent necessary so that the after-tax adjusted gross receipts
1131+21 in that calendar year equals the after-tax adjusted gross
1132+22 receipts in calendar year 2018, but the privilege tax
1133+23 reduction shall not exceed the annual adjustment cap. If
1134+24 pursuant to this subsection (a-7), the total obligation
1135+25 imposed pursuant to either subsection (a-5) or (a-6) shall be
1136+26 reduced, then the owners licensee shall not receive a refund
1137+
1138+
1139+
1140+
1141+
1142+ SB0584 Enrolled - 32 - LRB103 03056 AMQ 48062 b
1143+
1144+
1145+SB0584 Enrolled- 33 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 33 - LRB103 03056 AMQ 48062 b
1146+ SB0584 Enrolled - 33 - LRB103 03056 AMQ 48062 b
1147+1 from the State at the end of the subject calendar year but
1148+2 instead shall be able to apply that amount as a credit against
1149+3 any payments it owes to the State in the following calendar
1150+4 year to satisfy its total obligation under either subsection
1151+5 (a-5) or (a-6). The credit for the final adjustment year shall
1152+6 occur in the calendar year following the final adjustment
1153+7 year.
1154+8 If an owners licensee that conducted gambling operations
1155+9 prior to January 1, 2019 expands its riverboat or casino,
1156+10 including, but not limited to, with respect to its gaming
1157+11 floor, additional non-gaming amenities such as restaurants,
1158+12 bars, and hotels and other additional facilities, and incurs
1159+13 construction and other costs related to such expansion from
1160+14 June 28, 2019 (the effective date of Public Act 101-31) until
1161+15 June 28, 2024 (the 5th anniversary of the effective date of
1162+16 Public Act 101-31), then for each $15,000,000 spent for any
1163+17 such construction or other costs related to expansion paid by
1164+18 the owners licensee, the final adjustment year shall be
1165+19 extended by one year and the annual adjustment cap shall
1166+20 increase by 0.2% of adjusted gross receipts during each
1167+21 calendar year until and including the final adjustment year.
1168+22 No further modifications to the final adjustment year or
1169+23 annual adjustment cap shall be made after $75,000,000 is
1170+24 incurred in construction or other costs related to expansion
1171+25 so that the final adjustment year shall not extend beyond the
1172+26 9th calendar year after the initial adjustment year, not
1173+
1174+
1175+
1176+
1177+
1178+ SB0584 Enrolled - 33 - LRB103 03056 AMQ 48062 b
1179+
1180+
1181+SB0584 Enrolled- 34 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 34 - LRB103 03056 AMQ 48062 b
1182+ SB0584 Enrolled - 34 - LRB103 03056 AMQ 48062 b
1183+1 including the initial adjustment year, and the annual
1184+2 adjustment cap shall not exceed 4% of adjusted gross receipts
1185+3 in a particular calendar year. Construction and other costs
1186+4 related to expansion shall include all project related costs,
1187+5 including, but not limited to, all hard and soft costs,
1188+6 financing costs, on or off-site ground, road or utility work,
1189+7 cost of gaming equipment and all other personal property,
1190+8 initial fees assessed for each incremental gaming position,
1191+9 and the cost of incremental land acquired for such expansion.
1192+10 Soft costs shall include, but not be limited to, legal fees,
1193+11 architect, engineering and design costs, other consultant
1194+12 costs, insurance cost, permitting costs, and pre-opening costs
1195+13 related to the expansion, including, but not limited to, any
1196+14 of the following: marketing, real estate taxes, personnel,
1197+15 training, travel and out-of-pocket expenses, supply,
1198+16 inventory, and other costs, and any other project related soft
1199+17 costs.
1200+18 To be eligible for the tax credits in subsection (a-6),
1201+19 all construction contracts shall include a requirement that
1202+20 the contractor enter into a project labor agreement with the
1203+21 building and construction trades council with geographic
1204+22 jurisdiction of the location of the proposed gaming facility.
1205+23 Notwithstanding any other provision of this subsection
1206+24 (a-7), this subsection (a-7) does not apply to an owners
1207+25 licensee unless such owners licensee spends at least
1208+26 $15,000,000 on construction and other costs related to its
1209+
1210+
1211+
1212+
1213+
1214+ SB0584 Enrolled - 34 - LRB103 03056 AMQ 48062 b
1215+
1216+
1217+SB0584 Enrolled- 35 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 35 - LRB103 03056 AMQ 48062 b
1218+ SB0584 Enrolled - 35 - LRB103 03056 AMQ 48062 b
1219+1 expansion, excluding the initial fees assessed for each
1220+2 incremental gaming position.
1221+3 This subsection (a-7) does not apply to owners licensees
1222+4 authorized pursuant to subsection (e-5) of Section 7 of this
1223+5 Act.
1224+6 For purposes of this subsection (a-7):
1225+7 "Building and construction trades council" means any
1226+8 organization representing multiple construction entities that
1227+9 are monitoring or attentive to compliance with public or
1228+10 workers' safety laws, wage and hour requirements, or other
1229+11 statutory requirements or that are making or maintaining
1230+12 collective bargaining agreements.
1231+13 "Initial adjustment year" means the year commencing on
1232+14 January 1 of the calendar year immediately following the
1233+15 earlier of the following:
1234+16 (1) the commencement of gambling operations, either in
1235+17 a temporary or permanent facility, with respect to the
1236+18 owners license authorized under paragraph (1) of
1237+19 subsection (e-5) of Section 7 of this Act; or
1238+20 (2) June 28, 2021 (24 months after the effective date
1239+21 of Public Act 101-31);
1240+22 provided the initial adjustment year shall not commence
1241+23 earlier than June 28, 2020 (12 months after the effective date
1242+24 of Public Act 101-31).
1243+25 "Final adjustment year" means the 2nd calendar year after
1244+26 the initial adjustment year, not including the initial
1245+
1246+
1247+
1248+
1249+
1250+ SB0584 Enrolled - 35 - LRB103 03056 AMQ 48062 b
1251+
1252+
1253+SB0584 Enrolled- 36 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 36 - LRB103 03056 AMQ 48062 b
1254+ SB0584 Enrolled - 36 - LRB103 03056 AMQ 48062 b
1255+1 adjustment year, and as may be extended further as described
1256+2 in this subsection (a-7).
1257+3 "Annual adjustment cap" means 3% of adjusted gross
1258+4 receipts in a particular calendar year, and as may be
1259+5 increased further as otherwise described in this subsection
1260+6 (a-7).
1261+7 (a-8) Riverboat gambling operations conducted by a
1262+8 licensed manager on behalf of the State are not subject to the
1263+9 tax imposed under this Section.
1264+10 (a-9) Beginning on January 1, 2020, the calculation of
1265+11 gross receipts or adjusted gross receipts, for the purposes of
1266+12 this Section, for a riverboat, a casino, or an organization
1267+13 gaming facility shall not include the dollar amount of
1268+14 non-cashable vouchers, coupons, and electronic promotions
1269+15 redeemed by wagerers upon the riverboat, in the casino, or in
1270+16 the organization gaming facility up to and including an amount
1271+17 not to exceed 20% of a riverboat's, a casino's, or an
1272+18 organization gaming facility's adjusted gross receipts.
1273+19 The Illinois Gaming Board shall submit to the General
1274+20 Assembly a comprehensive report no later than March 31, 2023
1275+21 detailing, at a minimum, the effect of removing non-cashable
1276+22 vouchers, coupons, and electronic promotions from this
1277+23 calculation on net gaming revenues to the State in calendar
1278+24 years 2020 through 2022, the increase or reduction in wagerers
1279+25 as a result of removing non-cashable vouchers, coupons, and
1280+26 electronic promotions from this calculation, the effect of the
1281+
1282+
1283+
1284+
1285+
1286+ SB0584 Enrolled - 36 - LRB103 03056 AMQ 48062 b
1287+
1288+
1289+SB0584 Enrolled- 37 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 37 - LRB103 03056 AMQ 48062 b
1290+ SB0584 Enrolled - 37 - LRB103 03056 AMQ 48062 b
1291+1 tax rates in subsection (a-5) on net gaming revenues to this
1292+2 State, and proposed modifications to the calculation.
1293+3 (a-10) The taxes imposed by this Section shall be paid by
1294+4 the licensed owner or the organization gaming licensee to the
1295+5 Board not later than 5:00 o'clock p.m. of the day after the day
1296+6 when the wagers were made.
1297+7 (a-15) If the privilege tax imposed under subsection (a-3)
1298+8 is no longer imposed pursuant to item (i) of the last paragraph
1299+9 of subsection (a-3), then by June 15 of each year, each owners
1300+10 licensee, other than an owners licensee that admitted
1301+11 1,000,000 persons or fewer in calendar year 2004, must, in
1302+12 addition to the payment of all amounts otherwise due under
1303+13 this Section, pay to the Board a reconciliation payment in the
1304+14 amount, if any, by which the licensed owner's base amount
1305+15 exceeds the amount of net privilege tax paid by the licensed
1306+16 owner to the Board in the then current State fiscal year. A
1307+17 licensed owner's net privilege tax obligation due for the
1308+18 balance of the State fiscal year shall be reduced up to the
1309+19 total of the amount paid by the licensed owner in its June 15
1310+20 reconciliation payment. The obligation imposed by this
1311+21 subsection (a-15) is binding on any person, firm, corporation,
1312+22 or other entity that acquires an ownership interest in any
1313+23 such owners license. The obligation imposed under this
1314+24 subsection (a-15) terminates on the earliest of: (i) July 1,
1315+25 2007, (ii) the first day after August 23, 2005 (the effective
1316+26 date of Public Act 94-673) that riverboat gambling operations
1317+
1318+
1319+
1320+
1321+
1322+ SB0584 Enrolled - 37 - LRB103 03056 AMQ 48062 b
1323+
1324+
1325+SB0584 Enrolled- 38 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 38 - LRB103 03056 AMQ 48062 b
1326+ SB0584 Enrolled - 38 - LRB103 03056 AMQ 48062 b
1327+1 are conducted pursuant to a dormant license, (iii) the first
1328+2 day that riverboat gambling operations are conducted under the
1329+3 authority of an owners license that is in addition to the 10
1330+4 owners licenses initially authorized under this Act, or (iv)
1331+5 the first day that a licensee under the Illinois Horse Racing
1332+6 Act of 1975 conducts gaming operations with slot machines or
1333+7 other electronic gaming devices. The Board must reduce the
1334+8 obligation imposed under this subsection (a-15) by an amount
1335+9 the Board deems reasonable for any of the following reasons:
1336+10 (A) an act or acts of God, (B) an act of bioterrorism or
1337+11 terrorism or a bioterrorism or terrorism threat that was
1338+12 investigated by a law enforcement agency, or (C) a condition
1339+13 beyond the control of the owners licensee that does not result
1340+14 from any act or omission by the owners licensee or any of its
1341+15 agents and that poses a hazardous threat to the health and
1342+16 safety of patrons. If an owners licensee pays an amount in
1343+17 excess of its liability under this Section, the Board shall
1344+18 apply the overpayment to future payments required under this
1345+19 Section.
1346+20 For purposes of this subsection (a-15):
1347+21 "Act of God" means an incident caused by the operation of
1348+22 an extraordinary force that cannot be foreseen, that cannot be
1349+23 avoided by the exercise of due care, and for which no person
1350+24 can be held liable.
1351+25 "Base amount" means the following:
1352+26 For a riverboat in Alton, $31,000,000.
1353+
1354+
1355+
1356+
1357+
1358+ SB0584 Enrolled - 38 - LRB103 03056 AMQ 48062 b
1359+
1360+
1361+SB0584 Enrolled- 39 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 39 - LRB103 03056 AMQ 48062 b
1362+ SB0584 Enrolled - 39 - LRB103 03056 AMQ 48062 b
1363+1 For a riverboat in East Peoria, $43,000,000.
1364+2 For the Empress riverboat in Joliet, $86,000,000.
1365+3 For a riverboat in Metropolis, $45,000,000.
1366+4 For the Harrah's riverboat in Joliet, $114,000,000.
1367+5 For a riverboat in Aurora, $86,000,000.
1368+6 For a riverboat in East St. Louis, $48,500,000.
1369+7 For a riverboat in Elgin, $198,000,000.
1370+8 "Dormant license" has the meaning ascribed to it in
1371+9 subsection (a-3).
1372+10 "Net privilege tax" means all privilege taxes paid by a
1373+11 licensed owner to the Board under this Section, less all
1374+12 payments made from the State Gaming Fund pursuant to
1375+13 subsection (b) of this Section.
1376+14 The changes made to this subsection (a-15) by Public Act
1377+15 94-839 are intended to restate and clarify the intent of
1378+16 Public Act 94-673 with respect to the amount of the payments
1379+17 required to be made under this subsection by an owners
1380+18 licensee to the Board.
1381+19 (b) From the tax revenue from riverboat or casino gambling
1382+20 deposited in the State Gaming Fund under this Section, an
1383+21 amount equal to 5% of adjusted gross receipts generated by a
1384+22 riverboat or a casino, other than a riverboat or casino
1385+23 designated in paragraph (1), (3), or (4) of subsection (e-5)
1386+24 of Section 7, shall be paid monthly, subject to appropriation
1387+25 by the General Assembly, to the unit of local government in
1388+26 which the casino is located or that is designated as the home
1389+
1390+
1391+
1392+
1393+
1394+ SB0584 Enrolled - 39 - LRB103 03056 AMQ 48062 b
1395+
1396+
1397+SB0584 Enrolled- 40 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 40 - LRB103 03056 AMQ 48062 b
1398+ SB0584 Enrolled - 40 - LRB103 03056 AMQ 48062 b
1399+1 dock of the riverboat. Notwithstanding anything to the
1400+2 contrary, beginning on the first day that an owners licensee
1401+3 under paragraph (1), (2), (3), (4), (5), or (6) of subsection
1402+4 (e-5) of Section 7 conducts gambling operations, either in a
1403+5 temporary facility or a permanent facility, and for 2 years
1404+6 thereafter, a unit of local government designated as the home
1405+7 dock of a riverboat whose license was issued before January 1,
1406+8 2019, other than a riverboat conducting gambling operations in
1407+9 the City of East St. Louis, shall not receive less under this
1408+10 subsection (b) than the amount the unit of local government
1409+11 received under this subsection (b) in calendar year 2018.
1410+12 Notwithstanding anything to the contrary and because the City
1411+13 of East St. Louis is a financially distressed city, beginning
1412+14 on the first day that an owners licensee under paragraph (1),
1413+15 (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
1414+16 conducts gambling operations, either in a temporary facility
1415+17 or a permanent facility, and for 10 years thereafter, a unit of
1416+18 local government designated as the home dock of a riverboat
1417+19 conducting gambling operations in the City of East St. Louis
1418+20 shall not receive less under this subsection (b) than the
1419+21 amount the unit of local government received under this
1420+22 subsection (b) in calendar year 2018.
1421+23 From the tax revenue deposited in the State Gaming Fund
1422+24 pursuant to riverboat or casino gambling operations conducted
1423+25 by a licensed manager on behalf of the State, an amount equal
1424+26 to 5% of adjusted gross receipts generated pursuant to those
1425+
1426+
1427+
1428+
1429+
1430+ SB0584 Enrolled - 40 - LRB103 03056 AMQ 48062 b
1431+
1432+
1433+SB0584 Enrolled- 41 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 41 - LRB103 03056 AMQ 48062 b
1434+ SB0584 Enrolled - 41 - LRB103 03056 AMQ 48062 b
1435+1 riverboat or casino gambling operations shall be paid monthly,
1436+2 subject to appropriation by the General Assembly, to the unit
1437+3 of local government that is designated as the home dock of the
1438+4 riverboat upon which those riverboat gambling operations are
1439+5 conducted or in which the casino is located.
1440+6 From the tax revenue from riverboat or casino gambling
1441+7 deposited in the State Gaming Fund under this Section, an
1442+8 amount equal to 5% of the adjusted gross receipts generated by
1443+9 a riverboat designated in paragraph (3) of subsection (e-5) of
1444+10 Section 7 shall be divided and remitted monthly, subject to
1445+11 appropriation, as follows: 70% to Waukegan, 10% to Park City,
1446+12 15% to North Chicago, and 5% to Lake County.
1447+13 From the tax revenue from riverboat or casino gambling
1448+14 deposited in the State Gaming Fund under this Section, an
1449+15 amount equal to 5% of the adjusted gross receipts generated by
1450+16 a riverboat designated in paragraph (4) of subsection (e-5) of
1451+17 Section 7 shall be remitted monthly, subject to appropriation,
1452+18 as follows: 70% to the City of Rockford, 5% to the City of
1453+19 Loves Park, 5% to the Village of Machesney, and 20% to
1454+20 Winnebago County.
1455+21 From the tax revenue from riverboat or casino gambling
1456+22 deposited in the State Gaming Fund under this Section, an
1457+23 amount equal to 5% of the adjusted gross receipts generated by
1458+24 a riverboat designated in paragraph (5) of subsection (e-5) of
1459+25 Section 7 shall be remitted monthly, subject to appropriation,
1460+26 as follows: 2% to the unit of local government in which the
1461+
1462+
1463+
1464+
1465+
1466+ SB0584 Enrolled - 41 - LRB103 03056 AMQ 48062 b
1467+
1468+
1469+SB0584 Enrolled- 42 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 42 - LRB103 03056 AMQ 48062 b
1470+ SB0584 Enrolled - 42 - LRB103 03056 AMQ 48062 b
1471+1 riverboat or casino is located, and 3% shall be distributed:
1472+2 (A) in accordance with a regional capital development plan
1473+3 entered into by the following communities: Village of Beecher,
1474+4 City of Blue Island, Village of Burnham, City of Calumet City,
1475+5 Village of Calumet Park, City of Chicago Heights, City of
1476+6 Country Club Hills, Village of Crestwood, Village of Crete,
1477+7 Village of Dixmoor, Village of Dolton, Village of East Hazel
1478+8 Crest, Village of Flossmoor, Village of Ford Heights, Village
1479+9 of Glenwood, City of Harvey, Village of Hazel Crest, Village
1480+10 of Homewood, Village of Lansing, Village of Lynwood, City of
1481+11 Markham, Village of Matteson, Village of Midlothian, Village
1482+12 of Monee, City of Oak Forest, Village of Olympia Fields,
1483+13 Village of Orland Hills, Village of Orland Park, City of Palos
1484+14 Heights, Village of Park Forest, Village of Phoenix, Village
1485+15 of Posen, Village of Richton Park, Village of Riverdale,
1486+16 Village of Robbins, Village of Sauk Village, Village of South
1487+17 Chicago Heights, Village of South Holland, Village of Steger,
1488+18 Village of Thornton, Village of Tinley Park, Village of
1489+19 University Park, and Village of Worth; or (B) if no regional
1490+20 capital development plan exists, equally among the communities
1491+21 listed in item (A) to be used for capital expenditures or
1492+22 public pension payments, or both.
1493+23 Units of local government may refund any portion of the
1494+24 payment that they receive pursuant to this subsection (b) to
1495+25 the riverboat or casino.
1496+26 (b-4) Beginning on the first day a the licensee under
1497+
1498+
1499+
1500+
1501+
1502+ SB0584 Enrolled - 42 - LRB103 03056 AMQ 48062 b
1503+
1504+
1505+SB0584 Enrolled- 43 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 43 - LRB103 03056 AMQ 48062 b
1506+ SB0584 Enrolled - 43 - LRB103 03056 AMQ 48062 b
1507+1 paragraph (5) of subsection (e-5) of Section 7 conducts
1508+2 gambling operations or 30 days after the effective date of
1509+3 this Amendatory Act of the 103rd General Assembly, whichever
1510+4 is sooner, either in a temporary facility or a permanent
1511+5 facility, and ending on July 31, 2042, from the tax revenue
1512+6 deposited in the State Gaming Fund under this Section,
1513+7 $5,000,000 shall be paid annually, subject to appropriation,
1514+8 to the host municipality of that owners licensee of a license
1515+9 issued or re-issued pursuant to Section 7.1 of this Act before
1516+10 January 1, 2012. Payments received by the host municipality
1517+11 pursuant to this subsection (b-4) may not be shared with any
1518+12 other unit of local government.
1519+13 (b-5) Beginning on June 28, 2019 (the effective date of
1520+14 Public Act 101-31), from the tax revenue deposited in the
1521+15 State Gaming Fund under this Section, an amount equal to 3% of
1522+16 adjusted gross receipts generated by each organization gaming
1523+17 facility located outside Madison County shall be paid monthly,
1524+18 subject to appropriation by the General Assembly, to a
1525+19 municipality other than the Village of Stickney in which each
1526+20 organization gaming facility is located or, if the
1527+21 organization gaming facility is not located within a
1528+22 municipality, to the county in which the organization gaming
1529+23 facility is located, except as otherwise provided in this
1530+24 Section. From the tax revenue deposited in the State Gaming
1531+25 Fund under this Section, an amount equal to 3% of adjusted
1532+26 gross receipts generated by an organization gaming facility
1533+
1534+
1535+
1536+
1537+
1538+ SB0584 Enrolled - 43 - LRB103 03056 AMQ 48062 b
1539+
1540+
1541+SB0584 Enrolled- 44 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 44 - LRB103 03056 AMQ 48062 b
1542+ SB0584 Enrolled - 44 - LRB103 03056 AMQ 48062 b
1543+1 located in the Village of Stickney shall be paid monthly,
1544+2 subject to appropriation by the General Assembly, as follows:
1545+3 25% to the Village of Stickney, 5% to the City of Berwyn, 50%
1546+4 to the Town of Cicero, and 20% to the Stickney Public Health
1547+5 District.
1548+6 From the tax revenue deposited in the State Gaming Fund
1549+7 under this Section, an amount equal to 5% of adjusted gross
1550+8 receipts generated by an organization gaming facility located
1551+9 in the City of Collinsville shall be paid monthly, subject to
1552+10 appropriation by the General Assembly, as follows: 30% to the
1553+11 City of Alton, 30% to the City of East St. Louis, and 40% to
1554+12 the City of Collinsville.
1555+13 Municipalities and counties may refund any portion of the
1556+14 payment that they receive pursuant to this subsection (b-5) to
1557+15 the organization gaming facility.
1558+16 (b-6) Beginning on June 28, 2019 (the effective date of
1559+17 Public Act 101-31), from the tax revenue deposited in the
1560+18 State Gaming Fund under this Section, an amount equal to 2% of
1561+19 adjusted gross receipts generated by an organization gaming
1562+20 facility located outside Madison County shall be paid monthly,
1563+21 subject to appropriation by the General Assembly, to the
1564+22 county in which the organization gaming facility is located
1565+23 for the purposes of its criminal justice system or health care
1566+24 system.
1567+25 Counties may refund any portion of the payment that they
1568+26 receive pursuant to this subsection (b-6) to the organization
1569+
1570+
1571+
1572+
1573+
1574+ SB0584 Enrolled - 44 - LRB103 03056 AMQ 48062 b
1575+
1576+
1577+SB0584 Enrolled- 45 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 45 - LRB103 03056 AMQ 48062 b
1578+ SB0584 Enrolled - 45 - LRB103 03056 AMQ 48062 b
1579+1 gaming facility.
1580+2 (b-7) From the tax revenue from the organization gaming
1581+3 licensee located in one of the following townships of Cook
1582+4 County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
1583+5 Worth, an amount equal to 5% of the adjusted gross receipts
1584+6 generated by that organization gaming licensee shall be
1585+7 remitted monthly, subject to appropriation, as follows: 2% to
1586+8 the unit of local government in which the organization gaming
1587+9 licensee is located, and 3% shall be distributed: (A) in
1588+10 accordance with a regional capital development plan entered
1589+11 into by the following communities: Village of Beecher, City of
1590+12 Blue Island, Village of Burnham, City of Calumet City, Village
1591+13 of Calumet Park, City of Chicago Heights, City of Country Club
1592+14 Hills, Village of Crestwood, Village of Crete, Village of
1593+15 Dixmoor, Village of Dolton, Village of East Hazel Crest,
1594+16 Village of Flossmoor, Village of Ford Heights, Village of
1595+17 Glenwood, City of Harvey, Village of Hazel Crest, Village of
1596+18 Homewood, Village of Lansing, Village of Lynwood, City of
1597+19 Markham, Village of Matteson, Village of Midlothian, Village
1598+20 of Monee, City of Oak Forest, Village of Olympia Fields,
1599+21 Village of Orland Hills, Village of Orland Park, City of Palos
1600+22 Heights, Village of Park Forest, Village of Phoenix, Village
1601+23 of Posen, Village of Richton Park, Village of Riverdale,
1602+24 Village of Robbins, Village of Sauk Village, Village of South
1603+25 Chicago Heights, Village of South Holland, Village of Steger,
1604+26 Village of Thornton, Village of Tinley Park, Village of
1605+
1606+
1607+
1608+
1609+
1610+ SB0584 Enrolled - 45 - LRB103 03056 AMQ 48062 b
1611+
1612+
1613+SB0584 Enrolled- 46 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 46 - LRB103 03056 AMQ 48062 b
1614+ SB0584 Enrolled - 46 - LRB103 03056 AMQ 48062 b
1615+1 University Park, and Village of Worth; or (B) if no regional
1616+2 capital development plan exists, equally among the communities
1617+3 listed in item (A) to be used for capital expenditures or
1618+4 public pension payments, or both.
1619+5 (b-8) In lieu of the payments under subsection (b) of this
1620+6 Section, from the tax revenue deposited in the State Gaming
1621+7 Fund pursuant to riverboat or casino gambling operations
1622+8 conducted by an owners licensee under paragraph (1) of
1623+9 subsection (e-5) of Section 7, an amount equal to the tax
1624+10 revenue generated from the privilege tax imposed by paragraph
1625+11 (2) of subsection (a-5) that is to be paid to the City of
1626+12 Chicago shall be paid monthly, subject to appropriation by the
1627+13 General Assembly, as follows: (1) an amount equal to 0.5% of
1628+14 the annual adjusted gross receipts generated by the owners
1629+15 licensee under paragraph (1) of subsection (e-5) of Section 7
1630+16 to the home rule county in which the owners licensee is located
1631+17 for the purpose of enhancing the county's criminal justice
1632+18 system; and (2) the balance to the City of Chicago and shall be
1633+19 expended or obligated by the City of Chicago for pension
1634+20 payments in accordance with Public Act 99-506.
1635+21 (c) Appropriations, as approved by the General Assembly,
1636+22 may be made from the State Gaming Fund to the Board (i) for the
1637+23 administration and enforcement of this Act and the Video
1638+24 Gaming Act, (ii) for distribution to the Illinois State Police
1639+25 and to the Department of Revenue for the enforcement of this
1640+26 Act and the Video Gaming Act, and (iii) to the Department of
1641+
1642+
1643+
1644+
1645+
1646+ SB0584 Enrolled - 46 - LRB103 03056 AMQ 48062 b
1647+
1648+
1649+SB0584 Enrolled- 47 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 47 - LRB103 03056 AMQ 48062 b
1650+ SB0584 Enrolled - 47 - LRB103 03056 AMQ 48062 b
1651+1 Human Services for the administration of programs to treat
1652+2 problem gambling, including problem gambling from sports
1653+3 wagering. The Board's annual appropriations request must
1654+4 separately state its funding needs for the regulation of
1655+5 gaming authorized under Section 7.7, riverboat gaming, casino
1656+6 gaming, video gaming, and sports wagering.
1657+7 (c-2) An amount equal to 2% of the adjusted gross receipts
1658+8 generated by an organization gaming facility located within a
1659+9 home rule county with a population of over 3,000,000
1660+10 inhabitants shall be paid, subject to appropriation from the
1661+11 General Assembly, from the State Gaming Fund to the home rule
1662+12 county in which the organization gaming licensee is located
1663+13 for the purpose of enhancing the county's criminal justice
1664+14 system.
1665+15 (c-3) Appropriations, as approved by the General Assembly,
1666+16 may be made from the tax revenue deposited into the State
1667+17 Gaming Fund from organization gaming licensees pursuant to
1668+18 this Section for the administration and enforcement of this
1669+19 Act.
1670+20 (c-4) After payments required under subsections (b),
1671+21 (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
1672+22 the tax revenue from organization gaming licensees deposited
1673+23 into the State Gaming Fund under this Section, all remaining
1674+24 amounts from organization gaming licensees shall be
1675+25 transferred into the Capital Projects Fund.
1676+26 (c-5) (Blank).
1677+
1678+
1679+
1680+
1681+
1682+ SB0584 Enrolled - 47 - LRB103 03056 AMQ 48062 b
1683+
1684+
1685+SB0584 Enrolled- 48 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 48 - LRB103 03056 AMQ 48062 b
1686+ SB0584 Enrolled - 48 - LRB103 03056 AMQ 48062 b
1687+1 (c-10) Each year the General Assembly shall appropriate
1688+2 from the General Revenue Fund to the Education Assistance Fund
1689+3 an amount equal to the amount paid into the Horse Racing Equity
1690+4 Fund pursuant to subsection (c-5) in the prior calendar year.
1691+5 (c-15) After the payments required under subsections (b),
1692+6 (c), and (c-5) have been made, an amount equal to 2% of the
1693+7 adjusted gross receipts of (1) an owners licensee that
1694+8 relocates pursuant to Section 11.2, (2) an owners licensee
1695+9 conducting riverboat gambling operations pursuant to an owners
1696+10 license that is initially issued after June 25, 1999, or (3)
1697+11 the first riverboat gambling operations conducted by a
1698+12 licensed manager on behalf of the State under Section 7.3,
1699+13 whichever comes first, shall be paid, subject to appropriation
1700+14 from the General Assembly, from the State Gaming Fund to each
1701+15 home rule county with a population of over 3,000,000
1702+16 inhabitants for the purpose of enhancing the county's criminal
1703+17 justice system.
1704+18 (c-20) Each year the General Assembly shall appropriate
1705+19 from the General Revenue Fund to the Education Assistance Fund
1706+20 an amount equal to the amount paid to each home rule county
1707+21 with a population of over 3,000,000 inhabitants pursuant to
1708+22 subsection (c-15) in the prior calendar year.
1709+23 (c-21) After the payments required under subsections (b),
1710+24 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
1711+25 been made, an amount equal to 0.5% of the adjusted gross
1712+26 receipts generated by the owners licensee under paragraph (1)
1713+
1714+
1715+
1716+
1717+
1718+ SB0584 Enrolled - 48 - LRB103 03056 AMQ 48062 b
1719+
1720+
1721+SB0584 Enrolled- 49 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 49 - LRB103 03056 AMQ 48062 b
1722+ SB0584 Enrolled - 49 - LRB103 03056 AMQ 48062 b
1723+1 of subsection (e-5) of Section 7 shall be paid monthly,
1724+2 subject to appropriation from the General Assembly, from the
1725+3 State Gaming Fund to the home rule county in which the owners
1726+4 licensee is located for the purpose of enhancing the county's
1727+5 criminal justice system.
1728+6 (c-22) After the payments required under subsections (b),
1729+7 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
1730+8 (c-21) have been made, an amount equal to 2% of the adjusted
1731+9 gross receipts generated by the owners licensee under
1732+10 paragraph (5) of subsection (e-5) of Section 7 shall be paid,
1733+11 subject to appropriation from the General Assembly, from the
1734+12 State Gaming Fund to the home rule county in which the owners
1735+13 licensee is located for the purpose of enhancing the county's
1736+14 criminal justice system.
1737+15 (c-25) From July 1, 2013 and each July 1 thereafter
1738+16 through July 1, 2019, $1,600,000 shall be transferred from the
1739+17 State Gaming Fund to the Chicago State University Education
1740+18 Improvement Fund.
1741+19 On July 1, 2020 and each July 1 thereafter, $3,000,000
1742+20 shall be transferred from the State Gaming Fund to the Chicago
1743+21 State University Education Improvement Fund.
1744+22 (c-30) On July 1, 2013 or as soon as possible thereafter,
1745+23 $92,000,000 shall be transferred from the State Gaming Fund to
1746+24 the School Infrastructure Fund and $23,000,000 shall be
1747+25 transferred from the State Gaming Fund to the Horse Racing
1748+26 Equity Fund.
1749+
1750+
1751+
1752+
1753+
1754+ SB0584 Enrolled - 49 - LRB103 03056 AMQ 48062 b
1755+
1756+
1757+SB0584 Enrolled- 50 -LRB103 03056 AMQ 48062 b SB0584 Enrolled - 50 - LRB103 03056 AMQ 48062 b
1758+ SB0584 Enrolled - 50 - LRB103 03056 AMQ 48062 b
1759+1 (c-35) Beginning on July 1, 2013, in addition to any
1760+2 amount transferred under subsection (c-30) of this Section,
1761+3 $5,530,000 shall be transferred monthly from the State Gaming
1762+4 Fund to the School Infrastructure Fund.
1763+5 (d) From time to time, through June 30, 2021, the Board
1764+6 shall transfer the remainder of the funds generated by this
1765+7 Act into the Education Assistance Fund.
1766+8 (d-5) Beginning on July 1, 2021, on the last day of each
1767+9 month, or as soon thereafter as possible, after all the
1768+10 required expenditures, distributions, and transfers have been
1769+11 made from the State Gaming Fund for the month pursuant to
1770+12 subsections (b) through (c-35), at the direction of the Board,
1771+13 the Comptroller shall direct and the Treasurer shall transfer
1772+14 $22,500,000, along with any deficiencies in such amounts from
1773+15 prior months in the same fiscal year, from the State Gaming
1774+16 Fund to the Education Assistance Fund; then, at the direction
1775+17 of the Board, the Comptroller shall direct and the Treasurer
1776+18 shall transfer the remainder of the funds generated by this
1777+19 Act, if any, from the State Gaming Fund to the Capital Projects
1778+20 Fund.
1779+21 (e) Nothing in this Act shall prohibit the unit of local
1780+22 government designated as the home dock of the riverboat from
1781+23 entering into agreements with other units of local government
1782+24 in this State or in other states to share its portion of the
1783+25 tax revenue.
1784+26 (f) To the extent practicable, the Board shall administer
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1795+1 and collect the wagering taxes imposed by this Section in a
1796+2 manner consistent with the provisions of Sections 4, 5, 5a,
1797+3 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
1798+4 the Retailers' Occupation Tax Act and Section 3-7 of the
1799+5 Uniform Penalty and Interest Act.
1800+6 (Source: P.A. 102-16, eff. 6-17-21; 102-538, eff. 8-20-21;
1801+7 102-689, eff. 12-17-21; 102-699, eff. 4-19-22; 103-8, eff.
1802+8 6-7-23.)
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