Public Act 103-0574
SB0584 EnrolledLRB103 03056 AMQ 48062 b SB0584 Enrolled LRB103 03056 AMQ 48062 b
SB0584 Enrolled LRB103 03056 AMQ 48062 b
AN ACT concerning gaming.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Lottery Law is amended by changing
Section 21.4 as ollows:
(20 ILCS 1605/21.4)
Sec. 21.4. Joint Special Instant Scratch-off game.
(a) The Department shall offer a joint special instant
scratch-off game for the benefit of the special causes
identified in Sections 21.5, 21.6, 21.7, 21.8, 21.9, 21.10,
21.11, 21.13, 21.15, and 21.16. The operation of the game
shall be governed by this Section and any rules adopted by the
Department. The game shall commence on January 1, 2024 or as
soon thereafter, at the discretion of the Director, as is
reasonably practical and shall be discontinued on January 1,
2027. If any provision of this Section is inconsistent with
any other provision in the Act, then this Section governs.
(b) Once the joint special instant scratch-off game is
used to fund a special cause, the game will be used to fund the
special cause for the remainder of the special causes'
existence per the causes' respective Section of this Act.
(c) New specialty tickets and causes authorized by this
Act shall be funded by the joint special instant scratch-off
SB0584 Enrolled LRB103 03056 AMQ 48062 b
game. New specialty tickets and causes after February 1, 2024
must have a sunset date. The Department shall be limited to
supporting no more than 10 causes in total at any given time.
(d) Net revenue received from the sale of the joint
special instant scratch-off game for the purposes of this
Section shall be divided equally among the special causes the
game benefits. At the direction of the Department, the State
Comptroller shall direct and the State Treasurer shall
transfer from the State Lottery Fund the net revenue to the
specific fund identified for each special cause in accordance
with the special cause's respective Section in this Act. The
Department shall transfer the net revenue into the special
fund identified for each special cause in accordance with the
special cause's respective Section of this Act. As used in
this Section, "net revenue" means the total amount for which
tickets have been sold less the sum of the amount paid out in
prizes and to retailers, and direct and estimated
administrative expenses incurred in operation of the ticket.
(Source: P.A. 103-381, eff. 7-28-23.)
Section 10. The Illinois Gambling Act is amended by
changing Sections 7 and 13 as follows:
(230 ILCS 10/7) (from Ch. 120, par. 2407)
Sec. 7. Owners licenses. (a) The Board shall issue
owners licenses to persons or entities that apply for such
licenses upon payment to the Board of the non-refundable
license fee as provided in subsection (e) or (e-5) and upon a
determination by the Board that the applicant is eligible for
an owners license pursuant to this Act and the rules of the
Board. From December 15, 2008 (the effective date of Public
Act 95-1008) until (i) 3 years after December 15, 2008 (the
effective date of Public Act 95-1008), (ii) the date any
organization licensee begins to operate a slot machine or
video game of chance under the Illinois Horse Racing Act of
1975 or this Act, (iii) the date that payments begin under
subsection (c-5) of Section 13 of this Act, (iv) the wagering
tax imposed under Section 13 of this Act is increased by law to
reflect a tax rate that is at least as stringent or more
stringent than the tax rate contained in subsection (a-3) of
Section 13, or (v) when an owners licensee holding a license
issued pursuant to Section 7.1 of this Act begins conducting
gaming, whichever occurs first, as a condition of licensure
and as an alternative source of payment for those funds
payable under subsection (c-5) of Section 13 of this Act, any
owners licensee that holds or receives its owners license on
or after May 26, 2006 (the effective date of Public Act
94-804), other than an owners licensee operating a riverboat
with adjusted gross receipts in calendar year 2004 of less
than $200,000,000, must pay into the Horse Racing Equity Trust
Fund, in addition to any other payments required under this
Act, an amount equal to 3% of the adjusted gross receipts
received by the owners licensee. The payments required under
this Section shall be made by the owners licensee to the State
Treasurer no later than 3:00 o'clock p.m. of the day after the
day when the adjusted gross receipts were received by the
owners licensee. A person or entity is ineligible to receive
an owners license if:
(1) the person has been convicted of a felony under
the laws of this State, any other state, or the United
States;
(2) the person has been convicted of any violation of
Article 28 of the Criminal Code of 1961 or the Criminal
Code of 2012, or substantially similar laws of any other
jurisdiction;
(3) the person has submitted an application for a
license under this Act which contains false information;
(4) the person is a member of the Board;
(5) a person defined in (1), (2), (3), or (4) is an
officer, director, or managerial employee of the entity;
(6) the entity employs a person defined in (1), (2),
(3), or (4) who participates in the management or
operation of gambling operations authorized under this
Act;
(7) (blank); or
(8) a license of the person or entity issued under
this Act, or a license to own or operate gambling
facilities in any other jurisdiction, has been revoked.
The Board is expressly prohibited from making changes to
the requirement that licensees make payment into the Horse
Racing Equity Trust Fund without the express authority of the
Illinois General Assembly and making any other rule to
implement or interpret Public Act 95-1008. For the purposes of
this paragraph, "rules" is given the meaning given to that
term in Section 1-70 of the Illinois Administrative Procedure
Act.
(b) In determining whether to grant an owners license to
an applicant, the Board shall consider:
(1) the character, reputation, experience, and
financial integrity of the applicants and of any other or
separate person that either:
(A) controls, directly or indirectly, such
applicant; or
(B) is controlled, directly or indirectly, by such
applicant or by a person which controls, directly or
indirectly, such applicant;
(2) the facilities or proposed facilities for the
conduct of gambling;
(3) the highest prospective total revenue to be
derived by the State from the conduct of gambling;
(4) the extent to which the ownership of the applicant
reflects the diversity of the State by including minority
persons, women, and persons with a disability and the good
faith affirmative action plan of each applicant to
recruit, train and upgrade minority persons, women, and
persons with a disability in all employment
classifications; the Board shall further consider granting
an owners license and giving preference to an applicant
under this Section to applicants in which minority persons
and women hold ownership interest of at least 16% and 4%,
respectively;
(4.5) the extent to which the ownership of the
applicant includes veterans of service in the armed forces
of the United States, and the good faith affirmative
action plan of each applicant to recruit, train, and
upgrade veterans of service in the armed forces of the
United States in all employment classifications;
(5) the financial ability of the applicant to purchase
and maintain adequate liability and casualty insurance;
(6) whether the applicant has adequate capitalization
to provide and maintain, for the duration of a license, a
riverboat or casino;
(7) the extent to which the applicant exceeds or meets
other standards for the issuance of an owners license
which the Board may adopt by rule;
(8) the amount of the applicant's license bid;
(9) the extent to which the applicant or the proposed
host municipality plans to enter into revenue sharing
agreements with communities other than the host
municipality;
(10) the extent to which the ownership of an applicant
includes the most qualified number of minority persons,
women, and persons with a disability; and
(11) whether the applicant has entered into a fully
executed construction project labor agreement with the
applicable local building trades council.
(c) Each owners license shall specify the place where the
casino shall operate or the riverboat shall operate and dock.
(d) Each applicant shall submit with his or her
application, on forms provided by the Board, 2 sets of his or
her fingerprints.
(e) In addition to any licenses authorized under
subsection (e-5) of this Section, the Board may issue up to 10
licenses authorizing the holders of such licenses to own
riverboats. In the application for an owners license, the
applicant shall state the dock at which the riverboat is based
and the water on which the riverboat will be located. The Board
shall issue 5 licenses to become effective not earlier than
January 1, 1991. Three of such licenses shall authorize
riverboat gambling on the Mississippi River, or, with approval
by the municipality in which the riverboat was docked on
August 7, 2003 and with Board approval, be authorized to
relocate to a new location, in a municipality that (1) borders
on the Mississippi River or is within 5 miles of the city
limits of a municipality that borders on the Mississippi River
and (2) on August 7, 2003, had a riverboat conducting
riverboat gambling operations pursuant to a license issued
under this Act; one of which shall authorize riverboat
gambling from a home dock in the city of East St. Louis; and
one of which shall authorize riverboat gambling from a home
dock in the City of Alton. One other license shall authorize
riverboat gambling on the Illinois River in the City of East
Peoria or, with Board approval, shall authorize land-based
gambling operations anywhere within the corporate limits of
the City of Peoria. The Board shall issue one additional
license to become effective not earlier than March 1, 1992,
which shall authorize riverboat gambling on the Des Plaines
River in Will County. The Board may issue 4 additional
licenses to become effective not earlier than March 1, 1992.
In determining the water upon which riverboats will operate,
the Board shall consider the economic benefit which riverboat
gambling confers on the State, and shall seek to assure that
all regions of the State share in the economic benefits of
riverboat gambling.
In granting all licenses, the Board may give favorable
consideration to economically depressed areas of the State, to
applicants presenting plans which provide for significant
economic development over a large geographic area, and to
applicants who currently operate non-gambling riverboats in
Illinois. The Board shall review all applications for owners
licenses, and shall inform each applicant of the Board's
decision. The Board may grant an owners license to an
applicant that has not submitted the highest license bid, but
if it does not select the highest bidder, the Board shall issue
a written decision explaining why another applicant was
selected and identifying the factors set forth in this Section
that favored the winning bidder. The fee for issuance or
renewal of a license pursuant to this subsection (e) shall be
$250,000.
(e-5) In addition to licenses authorized under subsection
(e) of this Section:
(1) the Board may issue one owners license authorizing
the conduct of casino gambling in the City of Chicago;
(2) the Board may issue one owners license authorizing
the conduct of riverboat gambling in the City of Danville;
(3) the Board may issue one owners license authorizing
the conduct of riverboat gambling in the City of Waukegan;
(4) the Board may issue one owners license authorizing
the conduct of riverboat gambling in the City of Rockford;
(5) the Board may issue one owners license authorizing
the conduct of riverboat gambling in a municipality that
is wholly or partially located in one of the following
townships of Cook County: Bloom, Bremen, Calumet, Rich,
Thornton, or Worth Township; and
(6) the Board may issue one owners license authorizing
the conduct of riverboat gambling in the unincorporated
area of Williamson County adjacent to the Big Muddy River.
Except for the license authorized under paragraph (1),
each application for a license pursuant to this subsection
(e-5) shall be submitted to the Board no later than 120 days
after June 28, 2019 (the effective date of Public Act 101-31).
All applications for a license under this subsection (e-5)
shall include the nonrefundable application fee and the
nonrefundable background investigation fee as provided in
subsection (d) of Section 6 of this Act. In the event that an
applicant submits an application for a license pursuant to
this subsection (e-5) prior to June 28, 2019 (the effective
date of Public Act 101-31), such applicant shall submit the
nonrefundable application fee and background investigation fee
as provided in subsection (d) of Section 6 of this Act no later
than 6 months after June 28, 2019 (the effective date of Public
Act 101-31).
The Board shall consider issuing a license pursuant to
paragraphs (1) through (6) of this subsection only after the
corporate authority of the municipality or the county board of
the county in which the riverboat or casino shall be located
has certified to the Board the following:
(i) that the applicant has negotiated with the
corporate authority or county board in good faith;
(ii) that the applicant and the corporate authority or
county board have mutually agreed on the permanent
location of the riverboat or casino;
(iii) that the applicant and the corporate authority
or county board have mutually agreed on the temporary
location of the riverboat or casino;
(iv) that the applicant and the corporate authority or
the county board have mutually agreed on the percentage of
revenues that will be shared with the municipality or
county, if any;
(v) that the applicant and the corporate authority or
county board have mutually agreed on any zoning,
licensing, public health, or other issues that are within
the jurisdiction of the municipality or county;
(vi) that the corporate authority or county board has
passed a resolution or ordinance in support of the
riverboat or casino in the municipality or county;
(vii) the applicant for a license under paragraph (1)
has made a public presentation concerning its casino
proposal; and
(viii) the applicant for a license under paragraph (1)
has prepared a summary of its casino proposal and such
summary has been posted on a public website of the
municipality or the county.
At least 7 days before the corporate authority of a
municipality or county board of the county submits a
certification to the Board concerning items (i) through (viii)
of this subsection, it shall hold a public hearing to discuss
items (i) through (viii), as well as any other details
concerning the proposed riverboat or casino in the
municipality or county. The corporate authority or county
board must subsequently memorialize the details concerning the
proposed riverboat or casino in a resolution that must be
adopted by a majority of the corporate authority or county
board before any certification is sent to the Board. The Board
shall not alter, amend, change, or otherwise interfere with
any agreement between the applicant and the corporate
authority of the municipality or county board of the county
regarding the location of any temporary or permanent facility.
In addition, within 10 days after June 28, 2019 (the
effective date of Public Act 101-31), the Board, with consent
and at the expense of the City of Chicago, shall select and
retain the services of a nationally recognized casino gaming
feasibility consultant. Within 45 days after June 28, 2019
(the effective date of Public Act 101-31), the consultant
shall prepare and deliver to the Board a study concerning the
feasibility of, and the ability to finance, a casino in the
City of Chicago. The feasibility study shall be delivered to
the Mayor of the City of Chicago, the Governor, the President
of the Senate, and the Speaker of the House of
Representatives. Ninety days after receipt of the feasibility
study, the Board shall make a determination, based on the
results of the feasibility study, whether to recommend to the
General Assembly that the terms of the license under paragraph
(1) of this subsection (e-5) should be modified. The Board may
begin accepting applications for the owners license under
paragraph (1) of this subsection (e-5) upon the determination
to issue such an owners license.
In addition, prior to the Board issuing the owners license
authorized under paragraph (4) of subsection (e-5), an impact
study shall be completed to determine what location in the
city will provide the greater impact to the region, including
the creation of jobs and the generation of tax revenue.
(e-10) The licenses authorized under subsection (e-5) of
this Section shall be issued within 12 months after the date
the license application is submitted. If the Board does not
issue the licenses within that time period, then the Board
shall give a written explanation to the applicant as to why it
has not reached a determination and when it reasonably expects
to make a determination. The fee for the issuance or renewal of
a license issued pursuant to this subsection (e-10) shall be
$250,000. Additionally, a licensee located outside of Cook
County shall pay a minimum initial fee of $17,500 per gaming
position, and a licensee located in Cook County shall pay a
minimum initial fee of $30,000 per gaming position. The
initial fees payable under this subsection (e-10) shall be
deposited into the Rebuild Illinois Projects Fund. If at any
point after June 1, 2020 there are no pending applications for
a license under subsection (e-5) and not all licenses
authorized under subsection (e-5) have been issued, then the
Board shall reopen the license application process for those
licenses authorized under subsection (e-5) that have not been
issued. The Board shall follow the licensing process provided
in subsection (e-5) with all time frames tied to the last date
of a final order issued by the Board under subsection (e-5)
rather than the effective date of the amendatory Act.
(e-15) Each licensee of a license authorized under
subsection (e-5) of this Section shall make a reconciliation
payment 3 years after the date the licensee begins operating
in an amount equal to 75% of the adjusted gross receipts for
the most lucrative 12-month period of operations, minus an
amount equal to the initial payment per gaming position paid
by the specific licensee. Each licensee shall pay a
$15,000,000 reconciliation fee upon issuance of an owners
license. If this calculation results in a negative amount,
then the licensee is not entitled to any reimbursement of fees
previously paid. This reconciliation payment may be made in
installments over a period of no more than 6 years.
All payments by licensees under this subsection (e-15)
shall be deposited into the Rebuild Illinois Projects Fund.
(e-20) In addition to any other revocation powers granted
to the Board under this Act, the Board may revoke the owners
license of a licensee which fails to begin conducting gambling
within 15 months of receipt of the Board's approval of the
application if the Board determines that license revocation is
in the best interests of the State.
(f) The first 10 owners licenses issued under this Act
shall permit the holder to own up to 2 riverboats and equipment
thereon for a period of 3 years after the effective date of the
license. Holders of the first 10 owners licenses must pay the
annual license fee for each of the 3 years during which they
are authorized to own riverboats.
(g) Upon the termination, expiration, or revocation of
each of the first 10 licenses, which shall be issued for a
3-year period, all licenses are renewable annually upon
payment of the fee and a determination by the Board that the
licensee continues to meet all of the requirements of this Act
and the Board's rules. However, for licenses renewed on or
after the effective date of this amendatory Act of the 102nd
General Assembly, renewal shall be for a period of 4 years.
(h) An owners license, except for an owners license issued
under subsection (e-5) of this Section, shall entitle the
licensee to own up to 2 riverboats.
An owners licensee of a casino or riverboat that is
located in the City of Chicago pursuant to paragraph (1) of
subsection (e-5) of this Section shall limit the number of
gaming positions to 4,000 for such owner. An owners licensee
authorized under subsection (e) or paragraph (2), (3), (4), or
(5) of subsection (e-5) of this Section shall limit the number
of gaming positions to 2,000 for any such owners license. An
owners licensee authorized under paragraph (6) of subsection
(e-5) of this Section shall limit the number of gaming
positions to 1,200 for such owner. The initial fee for each
gaming position obtained on or after June 28, 2019 (the
effective date of Public Act 101-31) shall be a minimum of
$17,500 for licensees not located in Cook County and a minimum
of $30,000 for licensees located in Cook County, in addition
to the reconciliation payment, as set forth in subsection
(e-15) of this Section. The fees under this subsection (h)
shall be deposited into the Rebuild Illinois Projects Fund.
The fees under this subsection (h) that are paid by an owners
licensee authorized under subsection (e) shall be paid by July
1, 2021.
Each owners licensee under subsection (e) of this Section
shall reserve its gaming positions within 30 days after June
28, 2019 (the effective date of Public Act 101-31). The Board
may grant an extension to this 30-day period, provided that
the owners licensee submits a written request and explanation
as to why it is unable to reserve its positions within the
30-day period.
Each owners licensee under subsection (e-5) of this
Section shall reserve its gaming positions within 30 days
after issuance of its owners license. The Board may grant an
extension to this 30-day period, provided that the owners
licensee submits a written request and explanation as to why
it is unable to reserve its positions within the 30-day
period.
A licensee may operate both of its riverboats
concurrently, provided that the total number of gaming
positions on both riverboats does not exceed the limit
established pursuant to this subsection. Riverboats licensed
to operate on the Mississippi River and the Illinois River
south of Marshall County shall have an authorized capacity of
at least 500 persons. Any other riverboat licensed under this
Act shall have an authorized capacity of at least 400 persons.
(h-5) An owners licensee who conducted gambling operations
prior to January 1, 2012 and obtains positions pursuant to
Public Act 101-31 shall make a reconciliation payment 3 years
after any additional gaming positions begin operating in an
amount equal to 75% of the owners licensee's average gross
receipts for the most lucrative 12-month period of operations
minus an amount equal to the initial fee that the owners
licensee paid per additional gaming position. For purposes of
this subsection (h-5), "average gross receipts" means (i) the
increase in adjusted gross receipts for the most lucrative
12-month period of operations over the adjusted gross receipts
for 2019, multiplied by (ii) the percentage derived by
dividing the number of additional gaming positions that an
owners licensee had obtained by the total number of gaming
positions operated by the owners licensee. If this calculation
results in a negative amount, then the owners licensee is not
entitled to any reimbursement of fees previously paid. This
reconciliation payment may be made in installments over a
period of no more than 6 years. These reconciliation payments
shall be deposited into the Rebuild Illinois Projects Fund.
(i) A licensed owner is authorized to apply to the Board
for and, if approved therefor, to receive all licenses from
the Board necessary for the operation of a riverboat or
casino, including a liquor license, a license to prepare and
serve food for human consumption, and other necessary
licenses. All use, occupation, and excise taxes which apply to
the sale of food and beverages in this State and all taxes
imposed on the sale or use of tangible personal property apply
to such sales aboard the riverboat or in the casino.
(j) The Board may issue or re-issue a license authorizing
a riverboat to dock in a municipality or approve a relocation
under Section 11.2 only if, prior to the issuance or
re-issuance of the license or approval, the governing body of
the municipality in which the riverboat will dock has by a
majority vote approved the docking of riverboats in the
municipality. The Board may issue or re-issue a license
authorizing a riverboat to dock in areas of a county outside
any municipality or approve a relocation under Section 11.2
only if, prior to the issuance or re-issuance of the license or
approval, the governing body of the county has by a majority
vote approved of the docking of riverboats within such areas.
(k) An owners licensee may conduct land-based gambling
operations upon approval by the Board and payment of a fee of
$250,000, which shall be deposited into the State Gaming Fund.
(l) An owners licensee may conduct gaming at a temporary
facility pending the construction of a permanent facility or
the remodeling or relocation of an existing facility to
accommodate gaming participants for up to 24 months after the
temporary facility begins to conduct gaming. Upon request by
an owners licensee and upon a showing of good cause by the
owners licensee: , (i) for a licensee authorized under
paragraph (3) of subsection (e-5), the Board shall extend the
period during which the licensee may conduct gaming at a
temporary facility by up to 30 months; and (ii) for all other
licensees, the Board shall extend the period during which the
licensee may conduct gaming at a temporary facility by up to 12
months. The Board shall make rules concerning the conduct of
gaming from temporary facilities.
(Source: P.A. 101-31, eff. 6-28-19; 101-648, eff. 6-30-20;
102-13, eff. 6-10-21; 102-558, eff. 8-20-21.)
(230 ILCS 10/13) (from Ch. 120, par. 2413)
Sec. 13. Wagering tax; rate; distribution.
(a) Until January 1, 1998, a tax is imposed on the adjusted
gross receipts received from gambling games authorized under
this Act at the rate of 20%.
(a-1) From January 1, 1998 until July 1, 2002, a privilege
tax is imposed on persons engaged in the business of
conducting riverboat gambling operations, based on the
adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
25% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
30% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
35% of annual adjusted gross receipts in excess of
$100,000,000.
(a-2) From July 1, 2002 until July 1, 2003, a privilege tax
is imposed on persons engaged in the business of conducting
riverboat gambling operations, other than licensed managers
conducting riverboat gambling operations on behalf of the
State, based on the adjusted gross receipts received by a
licensed owner from gambling games authorized under this Act
at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
(a-3) Beginning July 1, 2003, a privilege tax is imposed
on persons engaged in the business of conducting riverboat
gambling operations, other than licensed managers conducting
riverboat gambling operations on behalf of the State, based on
the adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
27.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $37,500,000;
32.5% of annual adjusted gross receipts in excess of
$37,500,000 but not exceeding $50,000,000;
37.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
45% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
50% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $250,000,000;
70% of annual adjusted gross receipts in excess of
$250,000,000.
An amount equal to the amount of wagering taxes collected
under this subsection (a-3) that are in addition to the amount
of wagering taxes that would have been collected if the
wagering tax rates under subsection (a-2) were in effect shall
be paid into the Common School Fund.
The privilege tax imposed under this subsection (a-3)
shall no longer be imposed beginning on the earlier of (i) July
1, 2005; (ii) the first date after June 20, 2003 that riverboat
gambling operations are conducted pursuant to a dormant
license; or (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses
initially authorized under this Act. For the purposes of this
subsection (a-3), the term "dormant license" means an owners
license that is authorized by this Act under which no
riverboat gambling operations are being conducted on June 20,
2003.
(a-4) Beginning on the first day on which the tax imposed
under subsection (a-3) is no longer imposed and ending upon
the imposition of the privilege tax under subsection (a-5) of
this Section, a privilege tax is imposed on persons engaged in
the business of conducting gambling operations, other than
licensed managers conducting riverboat gambling operations on
behalf of the State, based on the adjusted gross receipts
received by a licensed owner from gambling games authorized
under this Act at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
For the imposition of the privilege tax in this subsection
(a-4), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(a-5)(1) Beginning on July 1, 2020, a privilege tax is
imposed on persons engaged in the business of conducting
gambling operations, other than the owners licensee under
paragraph (1) of subsection (e-5) of Section 7 and licensed
managers conducting riverboat gambling operations on behalf of
the State, based on the adjusted gross receipts received by
such licensee from the gambling games authorized under this
Act. The privilege tax for all gambling games other than table
games, including, but not limited to, slot machines, video
game of chance gambling, and electronic gambling games shall
be at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
The privilege tax for table games shall be at the
following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000.
For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(2) Beginning on the first day that an owners licensee
under paragraph (1) of subsection (e-5) of Section 7 conducts
gambling operations, either in a temporary facility or a
permanent facility, a privilege tax is imposed on persons
engaged in the business of conducting gambling operations
under paragraph (1) of subsection (e-5) of Section 7, other
than licensed managers conducting riverboat gambling
operations on behalf of the State, based on the adjusted gross
receipts received by such licensee from the gambling games
authorized under this Act. The privilege tax for all gambling
games other than table games, including, but not limited to,
slot machines, video game of chance gambling, and electronic
gambling games shall be at the following rates:
12% of annual adjusted gross receipts up to and
including $25,000,000 to the State and 10.5% of annual
adjusted gross receipts up to and including $25,000,000 to
the City of Chicago;
16% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000 to the State and
14% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000 to the City of
Chicago;
20.1% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000 to the State and
17.4% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000 to the City of
Chicago;
21.4% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000 to the State
and 18.6% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000 to the City of
Chicago;
22.7% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000 to the State
and 19.8% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000 to the City of
Chicago;
24.1% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $225,000,000 to the State
and 20.9% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $225,000,000 to the City of
Chicago;
26.8% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $1,000,000,000 to the State
and 23.2% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $1,000,000,000 to the City
of Chicago;
40% of annual adjusted gross receipts in excess of
$1,000,000,000 to the State and 34.7% of annual gross
receipts in excess of $1,000,000,000 to the City of
Chicago.
The privilege tax for table games shall be at the
following rates:
8.1% of annual adjusted gross receipts up to and
including $25,000,000 to the State and 6.9% of annual
adjusted gross receipts up to and including $25,000,000 to
the City of Chicago;
10.7% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $75,000,000 to the State and
9.3% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $75,000,000 to the City of
Chicago;
11.2% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $175,000,000 to the State
and 9.8% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $175,000,000 to the City of
Chicago;
13.5% of annual adjusted gross receipts in excess of
$175,000,000 but not exceeding $225,000,000 to the State
and 11.5% of annual adjusted gross receipts in excess of
$175,000,000 but not exceeding $225,000,000 to the City of
Chicago;
15.1% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $275,000,000 to the State
and 12.9% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $275,000,000 to the City of
Chicago;
16.2% of annual adjusted gross receipts in excess of
$275,000,000 but not exceeding $375,000,000 to the State
and 13.8% of annual adjusted gross receipts in excess of
$275,000,000 but not exceeding $375,000,000 to the City of
Chicago;
18.9% of annual adjusted gross receipts in excess of
$375,000,000 to the State and 16.1% of annual gross
receipts in excess of $375,000,000 to the City of Chicago.
For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(3) Notwithstanding the provisions of this subsection
(a-5), for the first 10 years that the privilege tax is imposed
under this subsection (a-5) or until the year preceding the
calendar year in which paragraph (4) becomes operative,
whichever occurs first, the privilege tax shall be imposed on
the modified annual adjusted gross receipts of a riverboat or
casino conducting gambling operations in the City of East St.
Louis, unless:
(1) the riverboat or casino fails to employ at least
450 people, except no minimum employment shall be required
during 2020 and 2021 or during periods that the riverboat
or casino is closed on orders of State officials for
public health emergencies or other emergencies not caused
by the riverboat or casino;
(2) the riverboat or casino fails to maintain
operations in a manner consistent with this Act or is not a
viable riverboat or casino subject to the approval of the
Board; or
(3) the owners licensee is not an entity in which
employees participate in an employee stock ownership plan
or in which the owners licensee sponsors a 401(k)
retirement plan and makes a matching employer contribution
equal to at least one-quarter of the first 12% or one-half
of the first 6% of each participating employee's
contribution, not to exceed any limitations under federal
laws and regulations.
(4) Notwithstanding the provisions of this subsection
(a-5), for 10 calendar years beginning in the year that
gambling operations commence either in a temporary or
permanent facility at an organization gaming facility located
in the City of Collinsville if the facility commences
operations within 3 years of the effective date of the changes
made to this Section by this amendatory Act of the 103rd
General Assembly, the privilege tax imposed under this
subsection (a-5) on a riverboat or casino conducting gambling
operations in the City of East St. Louis shall be reduced, if
applicable, by an amount equal to the difference in adjusted
gross receipts for the 2022 calendar year less the current
year's adjusted gross receipts, unless:
(A) the riverboat or casino fails to employ at least
350 people, except that no minimum employment shall be
required during periods that the riverboat or casino is
closed on orders of State officials for public health
emergencies or other emergencies not caused by the
riverboat or casino;
(B) the riverboat or casino fails to maintain
operations in a manner consistent with this Act or is not a
viable riverboat or casino subject to the approval of the
Board; or
(C) the riverboat or casino fails to submit audited
financial statements to the Board prepared by an
accounting firm that has been preapproved by the Board and
such statements were prepared in accordance with the
provisions of the Financial Accounting Standards Board
Accounting Standards Codification under nongovernmental
accounting principles generally accepted in the United
States.
As used in this subsection (a-5), "modified annual
adjusted gross receipts" means:
(A) for calendar year 2020, the annual adjusted gross
receipts for the current year minus the difference between
an amount equal to the average annual adjusted gross
receipts from a riverboat or casino conducting gambling
operations in the City of East St. Louis for 2014, 2015,
2016, 2017, and 2018 and the annual adjusted gross
receipts for 2018;
(B) for calendar year 2021, the annual adjusted gross
receipts for the current year minus the difference between
an amount equal to the average annual adjusted gross
receipts from a riverboat or casino conducting gambling
operations in the City of East St. Louis for 2014, 2015,
2016, 2017, and 2018 and the annual adjusted gross
receipts for 2019; and
(C) for calendar years 2022 through 2029, the annual
adjusted gross receipts for the current year minus the
difference between an amount equal to the average annual
adjusted gross receipts from a riverboat or casino
conducting gambling operations in the City of East St.
Louis for 3 years preceding the current year and the
annual adjusted gross receipts for the immediately
preceding year.
(a-6) From June 28, 2019 (the effective date of Public Act
101-31) until June 30, 2023, an owners licensee that conducted
gambling operations prior to January 1, 2011 shall receive a
dollar-for-dollar credit against the tax imposed under this
Section for any renovation or construction costs paid by the
owners licensee, but in no event shall the credit exceed
$2,000,000.
Additionally, from June 28, 2019 (the effective date of
Public Act 101-31) until December 31, 2024, an owners licensee
that (i) is located within 15 miles of the Missouri border, and
(ii) has at least 3 riverboats, casinos, or their equivalent
within a 45-mile radius, may be authorized to relocate to a new
location with the approval of both the unit of local
government designated as the home dock and the Board, so long
as the new location is within the same unit of local government
and no more than 3 miles away from its original location. Such
owners licensee shall receive a credit against the tax imposed
under this Section equal to 8% of the total project costs, as
approved by the Board, for any renovation or construction
costs paid by the owners licensee for the construction of the
new facility, provided that the new facility is operational by
July 1, 2024. In determining whether or not to approve a
relocation, the Board must consider the extent to which the
relocation will diminish the gaming revenues received by other
Illinois gaming facilities.
(a-7) Beginning in the initial adjustment year and through
the final adjustment year, if the total obligation imposed
pursuant to either subsection (a-5) or (a-6) will result in an
owners licensee receiving less after-tax adjusted gross
receipts than it received in calendar year 2018, then the
total amount of privilege taxes that the owners licensee is
required to pay for that calendar year shall be reduced to the
extent necessary so that the after-tax adjusted gross receipts
in that calendar year equals the after-tax adjusted gross
receipts in calendar year 2018, but the privilege tax
reduction shall not exceed the annual adjustment cap. If
pursuant to this subsection (a-7), the total obligation
imposed pursuant to either subsection (a-5) or (a-6) shall be
reduced, then the owners licensee shall not receive a refund
from the State at the end of the subject calendar year but
instead shall be able to apply that amount as a credit against
any payments it owes to the State in the following calendar
year to satisfy its total obligation under either subsection
(a-5) or (a-6). The credit for the final adjustment year shall
occur in the calendar year following the final adjustment
year.
If an owners licensee that conducted gambling operations
prior to January 1, 2019 expands its riverboat or casino,
including, but not limited to, with respect to its gaming
floor, additional non-gaming amenities such as restaurants,
bars, and hotels and other additional facilities, and incurs
construction and other costs related to such expansion from
June 28, 2019 (the effective date of Public Act 101-31) until
June 28, 2024 (the 5th anniversary of the effective date of
Public Act 101-31), then for each $15,000,000 spent for any
such construction or other costs related to expansion paid by
the owners licensee, the final adjustment year shall be
extended by one year and the annual adjustment cap shall
increase by 0.2% of adjusted gross receipts during each
calendar year until and including the final adjustment year.
No further modifications to the final adjustment year or
annual adjustment cap shall be made after $75,000,000 is
incurred in construction or other costs related to expansion
so that the final adjustment year shall not extend beyond the
9th calendar year after the initial adjustment year, not
including the initial adjustment year, and the annual
adjustment cap shall not exceed 4% of adjusted gross receipts
in a particular calendar year. Construction and other costs
related to expansion shall include all project related costs,
including, but not limited to, all hard and soft costs,
financing costs, on or off-site ground, road or utility work,
cost of gaming equipment and all other personal property,
initial fees assessed for each incremental gaming position,
and the cost of incremental land acquired for such expansion.
Soft costs shall include, but not be limited to, legal fees,
architect, engineering and design costs, other consultant
costs, insurance cost, permitting costs, and pre-opening costs
related to the expansion, including, but not limited to, any
of the following: marketing, real estate taxes, personnel,
training, travel and out-of-pocket expenses, supply,
inventory, and other costs, and any other project related soft
costs.
To be eligible for the tax credits in subsection (a-6),
all construction contracts shall include a requirement that
the contractor enter into a project labor agreement with the
building and construction trades council with geographic
jurisdiction of the location of the proposed gaming facility.
Notwithstanding any other provision of this subsection
(a-7), this subsection (a-7) does not apply to an owners
licensee unless such owners licensee spends at least
$15,000,000 on construction and other costs related to its
expansion, excluding the initial fees assessed for each
incremental gaming position.
This subsection (a-7) does not apply to owners licensees
authorized pursuant to subsection (e-5) of Section 7 of this
Act.
For purposes of this subsection (a-7):
"Building and construction trades council" means any
organization representing multiple construction entities that
are monitoring or attentive to compliance with public or
workers' safety laws, wage and hour requirements, or other
statutory requirements or that are making or maintaining
collective bargaining agreements.
"Initial adjustment year" means the year commencing on
January 1 of the calendar year immediately following the
earlier of the following:
(1) the commencement of gambling operations, either in
a temporary or permanent facility, with respect to the
owners license authorized under paragraph (1) of
subsection (e-5) of Section 7 of this Act; or
(2) June 28, 2021 (24 months after the effective date
of Public Act 101-31);
provided the initial adjustment year shall not commence
earlier than June 28, 2020 (12 months after the effective date
of Public Act 101-31).
"Final adjustment year" means the 2nd calendar year after
the initial adjustment year, not including the initial
adjustment year, and as may be extended further as described
in this subsection (a-7).
"Annual adjustment cap" means 3% of adjusted gross
receipts in a particular calendar year, and as may be
increased further as otherwise described in this subsection
(a-7).
(a-8) Riverboat gambling operations conducted by a
licensed manager on behalf of the State are not subject to the
tax imposed under this Section.
(a-9) Beginning on January 1, 2020, the calculation of
gross receipts or adjusted gross receipts, for the purposes of
this Section, for a riverboat, a casino, or an organization
gaming facility shall not include the dollar amount of
non-cashable vouchers, coupons, and electronic promotions
redeemed by wagerers upon the riverboat, in the casino, or in
the organization gaming facility up to and including an amount
not to exceed 20% of a riverboat's, a casino's, or an
organization gaming facility's adjusted gross receipts.
The Illinois Gaming Board shall submit to the General
Assembly a comprehensive report no later than March 31, 2023
detailing, at a minimum, the effect of removing non-cashable
vouchers, coupons, and electronic promotions from this
calculation on net gaming revenues to the State in calendar
years 2020 through 2022, the increase or reduction in wagerers
as a result of removing non-cashable vouchers, coupons, and
electronic promotions from this calculation, the effect of the
tax rates in subsection (a-5) on net gaming revenues to this
State, and proposed modifications to the calculation.
(a-10) The taxes imposed by this Section shall be paid by
the licensed owner or the organization gaming licensee to the
Board not later than 5:00 o'clock p.m. of the day after the day
when the wagers were made.
(a-15) If the privilege tax imposed under subsection (a-3)
is no longer imposed pursuant to item (i) of the last paragraph
of subsection (a-3), then by June 15 of each year, each owners
licensee, other than an owners licensee that admitted
1,000,000 persons or fewer in calendar year 2004, must, in
addition to the payment of all amounts otherwise due under
this Section, pay to the Board a reconciliation payment in the
amount, if any, by which the licensed owner's base amount
exceeds the amount of net privilege tax paid by the licensed
owner to the Board in the then current State fiscal year. A
licensed owner's net privilege tax obligation due for the
balance of the State fiscal year shall be reduced up to the
total of the amount paid by the licensed owner in its June 15
reconciliation payment. The obligation imposed by this
subsection (a-15) is binding on any person, firm, corporation,
or other entity that acquires an ownership interest in any
such owners license. The obligation imposed under this
subsection (a-15) terminates on the earliest of: (i) July 1,
2007, (ii) the first day after August 23, 2005 (the effective
date of Public Act 94-673) that riverboat gambling operations
are conducted pursuant to a dormant license, (iii) the first
day that riverboat gambling operations are conducted under the
authority of an owners license that is in addition to the 10
owners licenses initially authorized under this Act, or (iv)
the first day that a licensee under the Illinois Horse Racing
Act of 1975 conducts gaming operations with slot machines or
other electronic gaming devices. The Board must reduce the
obligation imposed under this subsection (a-15) by an amount
the Board deems reasonable for any of the following reasons:
(A) an act or acts of God, (B) an act of bioterrorism or
terrorism or a bioterrorism or terrorism threat that was
investigated by a law enforcement agency, or (C) a condition
beyond the control of the owners licensee that does not result
from any act or omission by the owners licensee or any of its
agents and that poses a hazardous threat to the health and
safety of patrons. If an owners licensee pays an amount in
excess of its liability under this Section, the Board shall
apply the overpayment to future payments required under this
Section.
For purposes of this subsection (a-15):
"Act of God" means an incident caused by the operation of
an extraordinary force that cannot be foreseen, that cannot be
avoided by the exercise of due care, and for which no person
can be held liable.
"Base amount" means the following:
For a riverboat in Alton, $31,000,000.
For a riverboat in East Peoria, $43,000,000.
For the Empress riverboat in Joliet, $86,000,000.
For a riverboat in Metropolis, $45,000,000.
For the Harrah's riverboat in Joliet, $114,000,000.
For a riverboat in Aurora, $86,000,000.
For a riverboat in East St. Louis, $48,500,000.
For a riverboat in Elgin, $198,000,000.
"Dormant license" has the meaning ascribed to it in
subsection (a-3).
"Net privilege tax" means all privilege taxes paid by a
licensed owner to the Board under this Section, less all
payments made from the State Gaming Fund pursuant to
subsection (b) of this Section.
The changes made to this subsection (a-15) by Public Act
94-839 are intended to restate and clarify the intent of
Public Act 94-673 with respect to the amount of the payments
required to be made under this subsection by an owners
licensee to the Board.
(b) From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of adjusted gross receipts generated by a
riverboat or a casino, other than a riverboat or casino
designated in paragraph (1), (3), or (4) of subsection (e-5)
of Section 7, shall be paid monthly, subject to appropriation
by the General Assembly, to the unit of local government in
which the casino is located or that is designated as the home
dock of the riverboat. Notwithstanding anything to the
contrary, beginning on the first day that an owners licensee
under paragraph (1), (2), (3), (4), (5), or (6) of subsection
(e-5) of Section 7 conducts gambling operations, either in a
temporary facility or a permanent facility, and for 2 years
thereafter, a unit of local government designated as the home
dock of a riverboat whose license was issued before January 1,
2019, other than a riverboat conducting gambling operations in
the City of East St. Louis, shall not receive less under this
subsection (b) than the amount the unit of local government
received under this subsection (b) in calendar year 2018.
Notwithstanding anything to the contrary and because the City
of East St. Louis is a financially distressed city, beginning
on the first day that an owners licensee under paragraph (1),
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
conducts gambling operations, either in a temporary facility
or a permanent facility, and for 10 years thereafter, a unit of
local government designated as the home dock of a riverboat
conducting gambling operations in the City of East St. Louis
shall not receive less under this subsection (b) than the
amount the unit of local government received under this
subsection (b) in calendar year 2018.
From the tax revenue deposited in the State Gaming Fund
pursuant to riverboat or casino gambling operations conducted
by a licensed manager on behalf of the State, an amount equal
to 5% of adjusted gross receipts generated pursuant to those
riverboat or casino gambling operations shall be paid monthly,
subject to appropriation by the General Assembly, to the unit
of local government that is designated as the home dock of the
riverboat upon which those riverboat gambling operations are
conducted or in which the casino is located.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (3) of subsection (e-5) of
Section 7 shall be divided and remitted monthly, subject to
appropriation, as follows: 70% to Waukegan, 10% to Park City,
15% to North Chicago, and 5% to Lake County.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (4) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 70% to the City of Rockford, 5% to the City of
Loves Park, 5% to the Village of Machesney, and 20% to
Winnebago County.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (5) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 2% to the unit of local government in which the
riverboat or casino is located, and 3% shall be distributed:
(A) in accordance with a regional capital development plan
entered into by the following communities: Village of Beecher,
City of Blue Island, Village of Burnham, City of Calumet City,
Village of Calumet Park, City of Chicago Heights, City of
Country Club Hills, Village of Crestwood, Village of Crete,
Village of Dixmoor, Village of Dolton, Village of East Hazel
Crest, Village of Flossmoor, Village of Ford Heights, Village
of Glenwood, City of Harvey, Village of Hazel Crest, Village
of Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village
of Monee, City of Oak Forest, Village of Olympia Fields,
Village of Orland Hills, Village of Orland Park, City of Palos
Heights, Village of Park Forest, Village of Phoenix, Village
of Posen, Village of Richton Park, Village of Riverdale,
Village of Robbins, Village of Sauk Village, Village of South
Chicago Heights, Village of South Holland, Village of Steger,
Village of Thornton, Village of Tinley Park, Village of
University Park, and Village of Worth; or (B) if no regional
capital development plan exists, equally among the communities
listed in item (A) to be used for capital expenditures or
public pension payments, or both.
Units of local government may refund any portion of the
payment that they receive pursuant to this subsection (b) to
the riverboat or casino.
(b-4) Beginning on the first day a the licensee under
paragraph (5) of subsection (e-5) of Section 7 conducts
gambling operations or 30 days after the effective date of
this Amendatory Act of the 103rd General Assembly, whichever
is sooner, either in a temporary facility or a permanent
facility, and ending on July 31, 2042, from the tax revenue
deposited in the State Gaming Fund under this Section,
$5,000,000 shall be paid annually, subject to appropriation,
to the host municipality of that owners licensee of a license
issued or re-issued pursuant to Section 7.1 of this Act before
January 1, 2012. Payments received by the host municipality
pursuant to this subsection (b-4) may not be shared with any
other unit of local government.
(b-5) Beginning on June 28, 2019 (the effective date of
Public Act 101-31), from the tax revenue deposited in the
State Gaming Fund under this Section, an amount equal to 3% of
adjusted gross receipts generated by each organization gaming
facility located outside Madison County shall be paid monthly,
subject to appropriation by the General Assembly, to a
municipality other than the Village of Stickney in which each
organization gaming facility is located or, if the
organization gaming facility is not located within a
municipality, to the county in which the organization gaming
facility is located, except as otherwise provided in this
Section. From the tax revenue deposited in the State Gaming
Fund under this Section, an amount equal to 3% of adjusted
gross receipts generated by an organization gaming facility
located in the Village of Stickney shall be paid monthly,
subject to appropriation by the General Assembly, as follows:
25% to the Village of Stickney, 5% to the City of Berwyn, 50%
to the Town of Cicero, and 20% to the Stickney Public Health
District.
From the tax revenue deposited in the State Gaming Fund
under this Section, an amount equal to 5% of adjusted gross
receipts generated by an organization gaming facility located
in the City of Collinsville shall be paid monthly, subject to
appropriation by the General Assembly, as follows: 30% to the
City of Alton, 30% to the City of East St. Louis, and 40% to
the City of Collinsville.
Municipalities and counties may refund any portion of the
payment that they receive pursuant to this subsection (b-5) to
the organization gaming facility.
(b-6) Beginning on June 28, 2019 (the effective date of
Public Act 101-31), from the tax revenue deposited in the
State Gaming Fund under this Section, an amount equal to 2% of
adjusted gross receipts generated by an organization gaming
facility located outside Madison County shall be paid monthly,
subject to appropriation by the General Assembly, to the
county in which the organization gaming facility is located
for the purposes of its criminal justice system or health care
system.
Counties may refund any portion of the payment that they
receive pursuant to this subsection (b-6) to the organization
gaming facility.
(b-7) From the tax revenue from the organization gaming
licensee located in one of the following townships of Cook
County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
Worth, an amount equal to 5% of the adjusted gross receipts
generated by that organization gaming licensee shall be
remitted monthly, subject to appropriation, as follows: 2% to
the unit of local government in which the organization gaming
licensee is located, and 3% shall be distributed: (A) in
accordance with a regional capital development plan entered
into by the following communities: Village of Beecher, City of
Blue Island, Village of Burnham, City of Calumet City, Village
of Calumet Park, City of Chicago Heights, City of Country Club
Hills, Village of Crestwood, Village of Crete, Village of
Dixmoor, Village of Dolton, Village of East Hazel Crest,
Village of Flossmoor, Village of Ford Heights, Village of
Glenwood, City of Harvey, Village of Hazel Crest, Village of
Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village
of Monee, City of Oak Forest, Village of Olympia Fields,
Village of Orland Hills, Village of Orland Park, City of Palos
Heights, Village of Park Forest, Village of Phoenix, Village
of Posen, Village of Richton Park, Village of Riverdale,
Village of Robbins, Village of Sauk Village, Village of South
Chicago Heights, Village of South Holland, Village of Steger,
Village of Thornton, Village of Tinley Park, Village of
University Park, and Village of Worth; or (B) if no regional
capital development plan exists, equally among the communities
listed in item (A) to be used for capital expenditures or
public pension payments, or both.
(b-8) In lieu of the payments under subsection (b) of this
Section, from the tax revenue deposited in the State Gaming
Fund pursuant to riverboat or casino gambling operations
conducted by an owners licensee under paragraph (1) of
subsection (e-5) of Section 7, an amount equal to the tax
revenue generated from the privilege tax imposed by paragraph
(2) of subsection (a-5) that is to be paid to the City of
Chicago shall be paid monthly, subject to appropriation by the
General Assembly, as follows: (1) an amount equal to 0.5% of
the annual adjusted gross receipts generated by the owners
licensee under paragraph (1) of subsection (e-5) of Section 7
to the home rule county in which the owners licensee is located
for the purpose of enhancing the county's criminal justice
system; and (2) the balance to the City of Chicago and shall be
expended or obligated by the City of Chicago for pension
payments in accordance with Public Act 99-506.
(c) Appropriations, as approved by the General Assembly,
may be made from the State Gaming Fund to the Board (i) for the
administration and enforcement of this Act and the Video
Gaming Act, (ii) for distribution to the Illinois State Police
and to the Department of Revenue for the enforcement of this
Act and the Video Gaming Act, and (iii) to the Department of
Human Services for the administration of programs to treat
problem gambling, including problem gambling from sports
wagering. The Board's annual appropriations request must
separately state its funding needs for the regulation of
gaming authorized under Section 7.7, riverboat gaming, casino
gaming, video gaming, and sports wagering.
(c-2) An amount equal to 2% of the adjusted gross receipts
generated by an organization gaming facility located within a
home rule county with a population of over 3,000,000
inhabitants shall be paid, subject to appropriation from the
General Assembly, from the State Gaming Fund to the home rule
county in which the organization gaming licensee is located
for the purpose of enhancing the county's criminal justice
system.
(c-3) Appropriations, as approved by the General Assembly,
may be made from the tax revenue deposited into the State
Gaming Fund from organization gaming licensees pursuant to
this Section for the administration and enforcement of this
Act.
(c-4) After payments required under subsections (b),
(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
the tax revenue from organization gaming licensees deposited
into the State Gaming Fund under this Section, all remaining
amounts from organization gaming licensees shall be
transferred into the Capital Projects Fund.
(c-5) (Blank).
(c-10) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid into the Horse Racing Equity
Fund pursuant to subsection (c-5) in the prior calendar year.
(c-15) After the payments required under subsections (b),
(c), and (c-5) have been made, an amount equal to 2% of the
adjusted gross receipts of (1) an owners licensee that
relocates pursuant to Section 11.2, (2) an owners licensee
conducting riverboat gambling operations pursuant to an owners
license that is initially issued after June 25, 1999, or (3)
the first riverboat gambling operations conducted by a
licensed manager on behalf of the State under Section 7.3,
whichever comes first, shall be paid, subject to appropriation
from the General Assembly, from the State Gaming Fund to each
home rule county with a population of over 3,000,000
inhabitants for the purpose of enhancing the county's criminal
justice system.
(c-20) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid to each home rule county
with a population of over 3,000,000 inhabitants pursuant to
subsection (c-15) in the prior calendar year.
(c-21) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
been made, an amount equal to 0.5% of the adjusted gross
receipts generated by the owners licensee under paragraph (1)
of subsection (e-5) of Section 7 shall be paid monthly,
subject to appropriation from the General Assembly, from the
State Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
(c-22) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
(c-21) have been made, an amount equal to 2% of the adjusted
gross receipts generated by the owners licensee under
paragraph (5) of subsection (e-5) of Section 7 shall be paid,
subject to appropriation from the General Assembly, from the
State Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
(c-25) From July 1, 2013 and each July 1 thereafter
through July 1, 2019, $1,600,000 shall be transferred from the
State Gaming Fund to the Chicago State University Education
Improvement Fund.
On July 1, 2020 and each July 1 thereafter, $3,000,000
shall be transferred from the State Gaming Fund to the Chicago
State University Education Improvement Fund.
(c-30) On July 1, 2013 or as soon as possible thereafter,
$92,000,000 shall be transferred from the State Gaming Fund to
the School Infrastructure Fund and $23,000,000 shall be
transferred from the State Gaming Fund to the Horse Racing
Equity Fund.
(c-35) Beginning on July 1, 2013, in addition to any
amount transferred under subsection (c-30) of this Section,
$5,530,000 shall be transferred monthly from the State Gaming
Fund to the School Infrastructure Fund.
(d) From time to time, through June 30, 2021, the Board
shall transfer the remainder of the funds generated by this
Act into the Education Assistance Fund.
(d-5) Beginning on July 1, 2021, on the last day of each
month, or as soon thereafter as possible, after all the
required expenditures, distributions, and transfers have been
made from the State Gaming Fund for the month pursuant to
subsections (b) through (c-35), at the direction of the Board,
the Comptroller shall direct and the Treasurer shall transfer
$22,500,000, along with any deficiencies in such amounts from
prior months in the same fiscal year, from the State Gaming
Fund to the Education Assistance Fund; then, at the direction
of the Board, the Comptroller shall direct and the Treasurer
shall transfer the remainder of the funds generated by this
Act, if any, from the State Gaming Fund to the Capital Projects
Fund.
(e) Nothing in this Act shall prohibit the unit of local
government designated as the home dock of the riverboat from
entering into agreements with other units of local government
in this State or in other states to share its portion of the
tax revenue.
(f) To the extent practicable, the Board shall administer
and collect the wagering taxes imposed by this Section in a
manner consistent with the provisions of Sections 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act.
(Source: P.A. 102-16, eff. 6-17-21; 102-538, eff. 8-20-21;
102-689, eff. 12-17-21; 102-699, eff. 4-19-22; 103-8, eff.
6-7-23.)