Illinois 2023-2024 Regular Session

Illinois Senate Bill SB1303 Compare Versions

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

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1303 Introduced 2/3/2023, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED: 230 ILCS 10/13 from Ch. 120, par. 2413 Amends the Illinois Gambling Act. Provides that beginning on the first day an owners licensee (rather than just an owners license authorizing the conduct of riverboat gambling in one of the specified townships of Cook County) conducts gambling operations, 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, $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 provisions concerning re-issuance of revoked or non-renewed owners licenses before January 1, 2012. Effective immediately. LRB103 27615 AMQ 53991 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1303 Introduced 2/3/2023, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED: 230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 10/13 from Ch. 120, par. 2413 Amends the Illinois Gambling Act. Provides that beginning on the first day an owners licensee (rather than just an owners license authorizing the conduct of riverboat gambling in one of the specified townships of Cook County) conducts gambling operations, 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, $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 provisions concerning re-issuance of revoked or non-renewed owners licenses before January 1, 2012. Effective immediately. LRB103 27615 AMQ 53991 b LRB103 27615 AMQ 53991 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1303 Introduced 2/3/2023, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED:
3	3	230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 10/13 from Ch. 120, par. 2413
4	4	230 ILCS 10/13 from Ch. 120, par. 2413
5	5	Amends the Illinois Gambling Act. Provides that beginning on the first day an owners licensee (rather than just an owners license authorizing the conduct of riverboat gambling in one of the specified townships of Cook County) conducts gambling operations, 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, $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 provisions concerning re-issuance of revoked or non-renewed owners licenses before January 1, 2012. Effective immediately.
6	6	LRB103 27615 AMQ 53991 b LRB103 27615 AMQ 53991 b
7	7	LRB103 27615 AMQ 53991 b
8	8	A BILL FOR
9	9	SB1303LRB103 27615 AMQ 53991 b SB1303 LRB103 27615 AMQ 53991 b
10	10	SB1303 LRB103 27615 AMQ 53991 b
11	11	1 AN ACT concerning gaming.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Illinois Gambling Act is amended by
15	15	5 changing Section 13 as follows:
16	16	6 (230 ILCS 10/13) (from Ch. 120, par. 2413)
17	17	7 Sec. 13. Wagering tax; rate; distribution.
18	18	8 (a) Until January 1, 1998, a tax is imposed on the adjusted
19	19	9 gross receipts received from gambling games authorized under
20	20	10 this Act at the rate of 20%.
21	21	11 (a-1) From January 1, 1998 until July 1, 2002, a privilege
22	22	12 tax is imposed on persons engaged in the business of
23	23	13 conducting riverboat gambling operations, based on the
24	24	14 adjusted gross receipts received by a licensed owner from
25	25	15 gambling games authorized under this Act at the following
26	26	16 rates:
27	27	17 15% of annual adjusted gross receipts up to and
28	28	18 including $25,000,000;
29	29	19 20% of annual adjusted gross receipts in excess of
30	30	20 $25,000,000 but not exceeding $50,000,000;
31	31	21 25% of annual adjusted gross receipts in excess of
32	32	22 $50,000,000 but not exceeding $75,000,000;
33	33	23 30% of annual adjusted gross receipts in excess of
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1303 Introduced 2/3/2023, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED:
38	38	230 ILCS 10/13 from Ch. 120, par. 2413 230 ILCS 10/13 from Ch. 120, par. 2413
39	39	230 ILCS 10/13 from Ch. 120, par. 2413
40	40	Amends the Illinois Gambling Act. Provides that beginning on the first day an owners licensee (rather than just an owners license authorizing the conduct of riverboat gambling in one of the specified townships of Cook County) conducts gambling operations, 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, $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 provisions concerning re-issuance of revoked or non-renewed owners licenses before January 1, 2012. Effective immediately.
41	41	LRB103 27615 AMQ 53991 b LRB103 27615 AMQ 53991 b
42	42	LRB103 27615 AMQ 53991 b
43	43	A BILL FOR
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49	49	230 ILCS 10/13 from Ch. 120, par. 2413
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68	68	1 $75,000,000 but not exceeding $100,000,000;
69	69	2 35% of annual adjusted gross receipts in excess of
70	70	3 $100,000,000.
71	71	4 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
72	72	5 is imposed on persons engaged in the business of conducting
73	73	6 riverboat gambling operations, other than licensed managers
74	74	7 conducting riverboat gambling operations on behalf of the
75	75	8 State, based on the adjusted gross receipts received by a
76	76	9 licensed owner from gambling games authorized under this Act
77	77	10 at the following rates:
78	78	11 15% of annual adjusted gross receipts up to and
79	79	12 including $25,000,000;
80	80	13 22.5% of annual adjusted gross receipts in excess of
81	81	14 $25,000,000 but not exceeding $50,000,000;
82	82	15 27.5% of annual adjusted gross receipts in excess of
83	83	16 $50,000,000 but not exceeding $75,000,000;
84	84	17 32.5% of annual adjusted gross receipts in excess of
85	85	18 $75,000,000 but not exceeding $100,000,000;
86	86	19 37.5% of annual adjusted gross receipts in excess of
87	87	20 $100,000,000 but not exceeding $150,000,000;
88	88	21 45% of annual adjusted gross receipts in excess of
89	89	22 $150,000,000 but not exceeding $200,000,000;
90	90	23 50% of annual adjusted gross receipts in excess of
91	91	24 $200,000,000.
92	92	25 (a-3) Beginning July 1, 2003, a privilege tax is imposed
93	93	26 on persons engaged in the business of conducting riverboat
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104	104	1 gambling operations, other than licensed managers conducting
105	105	2 riverboat gambling operations on behalf of the State, based on
106	106	3 the adjusted gross receipts received by a licensed owner from
107	107	4 gambling games authorized under this Act at the following
108	108	5 rates:
109	109	6 15% of annual adjusted gross receipts up to and
110	110	7 including $25,000,000;
111	111	8 27.5% of annual adjusted gross receipts in excess of
112	112	9 $25,000,000 but not exceeding $37,500,000;
113	113	10 32.5% of annual adjusted gross receipts in excess of
114	114	11 $37,500,000 but not exceeding $50,000,000;
115	115	12 37.5% of annual adjusted gross receipts in excess of
116	116	13 $50,000,000 but not exceeding $75,000,000;
117	117	14 45% of annual adjusted gross receipts in excess of
118	118	15 $75,000,000 but not exceeding $100,000,000;
119	119	16 50% of annual adjusted gross receipts in excess of
120	120	17 $100,000,000 but not exceeding $250,000,000;
121	121	18 70% of annual adjusted gross receipts in excess of
122	122	19 $250,000,000.
123	123	20 An amount equal to the amount of wagering taxes collected
124	124	21 under this subsection (a-3) that are in addition to the amount
125	125	22 of wagering taxes that would have been collected if the
126	126	23 wagering tax rates under subsection (a-2) were in effect shall
127	127	24 be paid into the Common School Fund.
128	128	25 The privilege tax imposed under this subsection (a-3)
129	129	26 shall no longer be imposed beginning on the earlier of (i) July
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140	140	1 1, 2005; (ii) the first date after June 20, 2003 that riverboat
141	141	2 gambling operations are conducted pursuant to a dormant
142	142	3 license; or (iii) the first day that riverboat gambling
143	143	4 operations are conducted under the authority of an owners
144	144	5 license that is in addition to the 10 owners licenses
145	145	6 initially authorized under this Act. For the purposes of this
146	146	7 subsection (a-3), the term "dormant license" means an owners
147	147	8 license that is authorized by this Act under which no
148	148	9 riverboat gambling operations are being conducted on June 20,
149	149	10 2003.
150	150	11 (a-4) Beginning on the first day on which the tax imposed
151	151	12 under subsection (a-3) is no longer imposed and ending upon
152	152	13 the imposition of the privilege tax under subsection (a-5) of
153	153	14 this Section, a privilege tax is imposed on persons engaged in
154	154	15 the business of conducting gambling operations, other than
155	155	16 licensed managers conducting riverboat gambling operations on
156	156	17 behalf of the State, based on the adjusted gross receipts
157	157	18 received by a licensed owner from gambling games authorized
158	158	19 under this Act at the following rates:
159	159	20 15% of annual adjusted gross receipts up to and
160	160	21 including $25,000,000;
161	161	22 22.5% of annual adjusted gross receipts in excess of
162	162	23 $25,000,000 but not exceeding $50,000,000;
163	163	24 27.5% of annual adjusted gross receipts in excess of
164	164	25 $50,000,000 but not exceeding $75,000,000;
165	165	26 32.5% of annual adjusted gross receipts in excess of
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176	176	1 $75,000,000 but not exceeding $100,000,000;
177	177	2 37.5% of annual adjusted gross receipts in excess of
178	178	3 $100,000,000 but not exceeding $150,000,000;
179	179	4 45% of annual adjusted gross receipts in excess of
180	180	5 $150,000,000 but not exceeding $200,000,000;
181	181	6 50% of annual adjusted gross receipts in excess of
182	182	7 $200,000,000.
183	183	8 For the imposition of the privilege tax in this subsection
184	184	9 (a-4), amounts paid pursuant to item (1) of subsection (b) of
185	185	10 Section 56 of the Illinois Horse Racing Act of 1975 shall not
186	186	11 be included in the determination of adjusted gross receipts.
187	187	12 (a-5)(1) Beginning on July 1, 2020, a privilege tax is
188	188	13 imposed on persons engaged in the business of conducting
189	189	14 gambling operations, other than the owners licensee under
190	190	15 paragraph (1) of subsection (e-5) of Section 7 and licensed
191	191	16 managers conducting riverboat gambling operations on behalf of
192	192	17 the State, based on the adjusted gross receipts received by
193	193	18 such licensee from the gambling games authorized under this
194	194	19 Act. The privilege tax for all gambling games other than table
195	195	20 games, including, but not limited to, slot machines, video
196	196	21 game of chance gambling, and electronic gambling games shall
197	197	22 be at the following rates:
198	198	23 15% of annual adjusted gross receipts up to and
199	199	24 including $25,000,000;
200	200	25 22.5% of annual adjusted gross receipts in excess of
201	201	26 $25,000,000 but not exceeding $50,000,000;
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212	212	1 27.5% of annual adjusted gross receipts in excess of
213	213	2 $50,000,000 but not exceeding $75,000,000;
214	214	3 32.5% of annual adjusted gross receipts in excess of
215	215	4 $75,000,000 but not exceeding $100,000,000;
216	216	5 37.5% of annual adjusted gross receipts in excess of
217	217	6 $100,000,000 but not exceeding $150,000,000;
218	218	7 45% of annual adjusted gross receipts in excess of
219	219	8 $150,000,000 but not exceeding $200,000,000;
220	220	9 50% of annual adjusted gross receipts in excess of
221	221	10 $200,000,000.
222	222	11 The privilege tax for table games shall be at the
223	223	12 following rates:
224	224	13 15% of annual adjusted gross receipts up to and
225	225	14 including $25,000,000;
226	226	15 20% of annual adjusted gross receipts in excess of
227	227	16 $25,000,000.
228	228	17 For the imposition of the privilege tax in this subsection
229	229	18 (a-5), amounts paid pursuant to item (1) of subsection (b) of
230	230	19 Section 56 of the Illinois Horse Racing Act of 1975 shall not
231	231	20 be included in the determination of adjusted gross receipts.
232	232	21 (2) Beginning on the first day that an owners licensee
233	233	22 under paragraph (1) of subsection (e-5) of Section 7 conducts
234	234	23 gambling operations, either in a temporary facility or a
235	235	24 permanent facility, a privilege tax is imposed on persons
236	236	25 engaged in the business of conducting gambling operations
237	237	26 under paragraph (1) of subsection (e-5) of Section 7, other
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248	248	1 than licensed managers conducting riverboat gambling
249	249	2 operations on behalf of the State, based on the adjusted gross
250	250	3 receipts received by such licensee from the gambling games
251	251	4 authorized under this Act. The privilege tax for all gambling
252	252	5 games other than table games, including, but not limited to,
253	253	6 slot machines, video game of chance gambling, and electronic
254	254	7 gambling games shall be at the following rates:
255	255	8 12% of annual adjusted gross receipts up to and
256	256	9 including $25,000,000 to the State and 10.5% of annual
257	257	10 adjusted gross receipts up to and including $25,000,000 to
258	258	11 the City of Chicago;
259	259	12 16% of annual adjusted gross receipts in excess of
260	260	13 $25,000,000 but not exceeding $50,000,000 to the State and
261	261	14 14% of annual adjusted gross receipts in excess of
262	262	15 $25,000,000 but not exceeding $50,000,000 to the City of
263	263	16 Chicago;
264	264	17 20.1% of annual adjusted gross receipts in excess of
265	265	18 $50,000,000 but not exceeding $75,000,000 to the State and
266	266	19 17.4% of annual adjusted gross receipts in excess of
267	267	20 $50,000,000 but not exceeding $75,000,000 to the City of
268	268	21 Chicago;
269	269	22 21.4% of annual adjusted gross receipts in excess of
270	270	23 $75,000,000 but not exceeding $100,000,000 to the State
271	271	24 and 18.6% of annual adjusted gross receipts in excess of
272	272	25 $75,000,000 but not exceeding $100,000,000 to the City of
273	273	26 Chicago;
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284	284	1 22.7% of annual adjusted gross receipts in excess of
285	285	2 $100,000,000 but not exceeding $150,000,000 to the State
286	286	3 and 19.8% of annual adjusted gross receipts in excess of
287	287	4 $100,000,000 but not exceeding $150,000,000 to the City of
288	288	5 Chicago;
289	289	6 24.1% of annual adjusted gross receipts in excess of
290	290	7 $150,000,000 but not exceeding $225,000,000 to the State
291	291	8 and 20.9% of annual adjusted gross receipts in excess of
292	292	9 $150,000,000 but not exceeding $225,000,000 to the City of
293	293	10 Chicago;
294	294	11 26.8% of annual adjusted gross receipts in excess of
295	295	12 $225,000,000 but not exceeding $1,000,000,000 to the State
296	296	13 and 23.2% of annual adjusted gross receipts in excess of
297	297	14 $225,000,000 but not exceeding $1,000,000,000 to the City
298	298	15 of Chicago;
299	299	16 40% of annual adjusted gross receipts in excess of
300	300	17 $1,000,000,000 to the State and 34.7% of annual gross
301	301	18 receipts in excess of $1,000,000,000 to the City of
302	302	19 Chicago.
303	303	20 The privilege tax for table games shall be at the
304	304	21 following rates:
305	305	22 8.1% of annual adjusted gross receipts up to and
306	306	23 including $25,000,000 to the State and 6.9% of annual
307	307	24 adjusted gross receipts up to and including $25,000,000 to
308	308	25 the City of Chicago;
309	309	26 10.7% of annual adjusted gross receipts in excess of
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320	320	1 $25,000,000 but not exceeding $75,000,000 to the State and
321	321	2 9.3% of annual adjusted gross receipts in excess of
322	322	3 $25,000,000 but not exceeding $75,000,000 to the City of
323	323	4 Chicago;
324	324	5 11.2% of annual adjusted gross receipts in excess of
325	325	6 $75,000,000 but not exceeding $175,000,000 to the State
326	326	7 and 9.8% of annual adjusted gross receipts in excess of
327	327	8 $75,000,000 but not exceeding $175,000,000 to the City of
328	328	9 Chicago;
329	329	10 13.5% of annual adjusted gross receipts in excess of
330	330	11 $175,000,000 but not exceeding $225,000,000 to the State
331	331	12 and 11.5% of annual adjusted gross receipts in excess of
332	332	13 $175,000,000 but not exceeding $225,000,000 to the City of
333	333	14 Chicago;
334	334	15 15.1% of annual adjusted gross receipts in excess of
335	335	16 $225,000,000 but not exceeding $275,000,000 to the State
336	336	17 and 12.9% of annual adjusted gross receipts in excess of
337	337	18 $225,000,000 but not exceeding $275,000,000 to the City of
338	338	19 Chicago;
339	339	20 16.2% of annual adjusted gross receipts in excess of
340	340	21 $275,000,000 but not exceeding $375,000,000 to the State
341	341	22 and 13.8% of annual adjusted gross receipts in excess of
342	342	23 $275,000,000 but not exceeding $375,000,000 to the City of
343	343	24 Chicago;
344	344	25 18.9% of annual adjusted gross receipts in excess of
345	345	26 $375,000,000 to the State and 16.1% of annual gross
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356	356	1 receipts in excess of $375,000,000 to the City of Chicago.
357	357	2 For the imposition of the privilege tax in this subsection
358	358	3 (a-5), amounts paid pursuant to item (1) of subsection (b) of
359	359	4 Section 56 of the Illinois Horse Racing Act of 1975 shall not
360	360	5 be included in the determination of adjusted gross receipts.
361	361	6 Notwithstanding the provisions of this subsection (a-5),
362	362	7 for the first 10 years that the privilege tax is imposed under
363	363	8 this subsection (a-5), the privilege tax shall be imposed on
364	364	9 the modified annual adjusted gross receipts of a riverboat or
365	365	10 casino conducting gambling operations in the City of East St.
366	366	11 Louis, unless:
367	367	12 (1) the riverboat or casino fails to employ at least
368	368	13 450 people, except no minimum employment shall be required
369	369	14 during 2020 and 2021 or during periods that the riverboat
370	370	15 or casino is closed on orders of State officials for
371	371	16 public health emergencies or other emergencies not caused
372	372	17 by the riverboat or casino;
373	373	18 (2) the riverboat or casino fails to maintain
374	374	19 operations in a manner consistent with this Act or is not a
375	375	20 viable riverboat or casino subject to the approval of the
376	376	21 Board; or
377	377	22 (3) the owners licensee is not an entity in which
378	378	23 employees participate in an employee stock ownership plan
379	379	24 or in which the owners licensee sponsors a 401(k)
380	380	25 retirement plan and makes a matching employer contribution
381	381	26 equal to at least one-quarter of the first 12% or one-half
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392	392	1 of the first 6% of each participating employee's
393	393	2 contribution, not to exceed any limitations under federal
394	394	3 laws and regulations.
395	395	4 As used in this subsection (a-5), "modified annual
396	396	5 adjusted gross receipts" means:
397	397	6 (A) for calendar year 2020, the annual adjusted gross
398	398	7 receipts for the current year minus the difference between
399	399	8 an amount equal to the average annual adjusted gross
400	400	9 receipts from a riverboat or casino conducting gambling
401	401	10 operations in the City of East St. Louis for 2014, 2015,
402	402	11 2016, 2017, and 2018 and the annual adjusted gross
403	403	12 receipts for 2018;
404	404	13 (B) for calendar year 2021, the annual adjusted gross
405	405	14 receipts for the current year minus the difference between
406	406	15 an amount equal to the average annual adjusted gross
407	407	16 receipts from a riverboat or casino conducting gambling
408	408	17 operations in the City of East St. Louis for 2014, 2015,
409	409	18 2016, 2017, and 2018 and the annual adjusted gross
410	410	19 receipts for 2019; and
411	411	20 (C) for calendar years 2022 through 2029, the annual
412	412	21 adjusted gross receipts for the current year minus the
413	413	22 difference between an amount equal to the average annual
414	414	23 adjusted gross receipts from a riverboat or casino
415	415	24 conducting gambling operations in the City of East St.
416	416	25 Louis for 3 years preceding the current year and the
417	417	26 annual adjusted gross receipts for the immediately
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428	428	1 preceding year.
429	429	2 (a-6) From June 28, 2019 (the effective date of Public Act
430	430	3 101-31) until June 30, 2023, an owners licensee that conducted
431	431	4 gambling operations prior to January 1, 2011 shall receive a
432	432	5 dollar-for-dollar credit against the tax imposed under this
433	433	6 Section for any renovation or construction costs paid by the
434	434	7 owners licensee, but in no event shall the credit exceed
435	435	8 $2,000,000.
436	436	9 Additionally, from June 28, 2019 (the effective date of
437	437	10 Public Act 101-31) until December 31, 2024, an owners licensee
438	438	11 that (i) is located within 15 miles of the Missouri border, and
439	439	12 (ii) has at least 3 riverboats, casinos, or their equivalent
440	440	13 within a 45-mile radius, may be authorized to relocate to a new
441	441	14 location with the approval of both the unit of local
442	442	15 government designated as the home dock and the Board, so long
443	443	16 as the new location is within the same unit of local government
444	444	17 and no more than 3 miles away from its original location. Such
445	445	18 owners licensee shall receive a credit against the tax imposed
446	446	19 under this Section equal to 8% of the total project costs, as
447	447	20 approved by the Board, for any renovation or construction
448	448	21 costs paid by the owners licensee for the construction of the
449	449	22 new facility, provided that the new facility is operational by
450	450	23 July 1, 2024. In determining whether or not to approve a
451	451	24 relocation, the Board must consider the extent to which the
452	452	25 relocation will diminish the gaming revenues received by other
453	453	26 Illinois gaming facilities.
454	454
455	455
456	456
457	457
458	458
459	459	SB1303 - 12 - LRB103 27615 AMQ 53991 b
460	460
461	461
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463	463	SB1303 - 13 - LRB103 27615 AMQ 53991 b
464	464	1 (a-7) Beginning in the initial adjustment year and through
465	465	2 the final adjustment year, if the total obligation imposed
466	466	3 pursuant to either subsection (a-5) or (a-6) will result in an
467	467	4 owners licensee receiving less after-tax adjusted gross
468	468	5 receipts than it received in calendar year 2018, then the
469	469	6 total amount of privilege taxes that the owners licensee is
470	470	7 required to pay for that calendar year shall be reduced to the
471	471	8 extent necessary so that the after-tax adjusted gross receipts
472	472	9 in that calendar year equals the after-tax adjusted gross
473	473	10 receipts in calendar year 2018, but the privilege tax
474	474	11 reduction shall not exceed the annual adjustment cap. If
475	475	12 pursuant to this subsection (a-7), the total obligation
476	476	13 imposed pursuant to either subsection (a-5) or (a-6) shall be
477	477	14 reduced, then the owners licensee shall not receive a refund
478	478	15 from the State at the end of the subject calendar year but
479	479	16 instead shall be able to apply that amount as a credit against
480	480	17 any payments it owes to the State in the following calendar
481	481	18 year to satisfy its total obligation under either subsection
482	482	19 (a-5) or (a-6). The credit for the final adjustment year shall
483	483	20 occur in the calendar year following the final adjustment
484	484	21 year.
485	485	22 If an owners licensee that conducted gambling operations
486	486	23 prior to January 1, 2019 expands its riverboat or casino,
487	487	24 including, but not limited to, with respect to its gaming
488	488	25 floor, additional non-gaming amenities such as restaurants,
489	489	26 bars, and hotels and other additional facilities, and incurs
490	490
491	491
492	492
493	493
494	494
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496	496
497	497
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499	499	SB1303 - 14 - LRB103 27615 AMQ 53991 b
500	500	1 construction and other costs related to such expansion from
501	501	2 June 28, 2019 (the effective date of Public Act 101-31) until
502	502	3 June 28, 2024 (the 5th anniversary of the effective date of
503	503	4 Public Act 101-31), then for each $15,000,000 spent for any
504	504	5 such construction or other costs related to expansion paid by
505	505	6 the owners licensee, the final adjustment year shall be
506	506	7 extended by one year and the annual adjustment cap shall
507	507	8 increase by 0.2% of adjusted gross receipts during each
508	508	9 calendar year until and including the final adjustment year.
509	509	10 No further modifications to the final adjustment year or
510	510	11 annual adjustment cap shall be made after $75,000,000 is
511	511	12 incurred in construction or other costs related to expansion
512	512	13 so that the final adjustment year shall not extend beyond the
513	513	14 9th calendar year after the initial adjustment year, not
514	514	15 including the initial adjustment year, and the annual
515	515	16 adjustment cap shall not exceed 4% of adjusted gross receipts
516	516	17 in a particular calendar year. Construction and other costs
517	517	18 related to expansion shall include all project related costs,
518	518	19 including, but not limited to, all hard and soft costs,
519	519	20 financing costs, on or off-site ground, road or utility work,
520	520	21 cost of gaming equipment and all other personal property,
521	521	22 initial fees assessed for each incremental gaming position,
522	522	23 and the cost of incremental land acquired for such expansion.
523	523	24 Soft costs shall include, but not be limited to, legal fees,
524	524	25 architect, engineering and design costs, other consultant
525	525	26 costs, insurance cost, permitting costs, and pre-opening costs
526	526
527	527
528	528
529	529
530	530
531	531	SB1303 - 14 - LRB103 27615 AMQ 53991 b
532	532
533	533
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535	535	SB1303 - 15 - LRB103 27615 AMQ 53991 b
536	536	1 related to the expansion, including, but not limited to, any
537	537	2 of the following: marketing, real estate taxes, personnel,
538	538	3 training, travel and out-of-pocket expenses, supply,
539	539	4 inventory, and other costs, and any other project related soft
540	540	5 costs.
541	541	6 To be eligible for the tax credits in subsection (a-6),
542	542	7 all construction contracts shall include a requirement that
543	543	8 the contractor enter into a project labor agreement with the
544	544	9 building and construction trades council with geographic
545	545	10 jurisdiction of the location of the proposed gaming facility.
546	546	11 Notwithstanding any other provision of this subsection
547	547	12 (a-7), this subsection (a-7) does not apply to an owners
548	548	13 licensee unless such owners licensee spends at least
549	549	14 $15,000,000 on construction and other costs related to its
550	550	15 expansion, excluding the initial fees assessed for each
551	551	16 incremental gaming position.
552	552	17 This subsection (a-7) does not apply to owners licensees
553	553	18 authorized pursuant to subsection (e-5) of Section 7 of this
554	554	19 Act.
555	555	20 For purposes of this subsection (a-7):
556	556	21 "Building and construction trades council" means any
557	557	22 organization representing multiple construction entities that
558	558	23 are monitoring or attentive to compliance with public or
559	559	24 workers' safety laws, wage and hour requirements, or other
560	560	25 statutory requirements or that are making or maintaining
561	561	26 collective bargaining agreements.
562	562
563	563
564	564
565	565
566	566
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568	568
569	569
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571	571	SB1303 - 16 - LRB103 27615 AMQ 53991 b
572	572	1 "Initial adjustment year" means the year commencing on
573	573	2 January 1 of the calendar year immediately following the
574	574	3 earlier of the following:
575	575	4 (1) the commencement of gambling operations, either in
576	576	5 a temporary or permanent facility, with respect to the
577	577	6 owners license authorized under paragraph (1) of
578	578	7 subsection (e-5) of Section 7 of this Act; or
579	579	8 (2) June 28, 2021 (24 months after the effective date
580	580	9 of Public Act 101-31);
581	581	10 provided the initial adjustment year shall not commence
582	582	11 earlier than June 28, 2020 (12 months after the effective date
583	583	12 of Public Act 101-31).
584	584	13 "Final adjustment year" means the 2nd calendar year after
585	585	14 the initial adjustment year, not including the initial
586	586	15 adjustment year, and as may be extended further as described
587	587	16 in this subsection (a-7).
588	588	17 "Annual adjustment cap" means 3% of adjusted gross
589	589	18 receipts in a particular calendar year, and as may be
590	590	19 increased further as otherwise described in this subsection
591	591	20 (a-7).
592	592	21 (a-8) Riverboat gambling operations conducted by a
593	593	22 licensed manager on behalf of the State are not subject to the
594	594	23 tax imposed under this Section.
595	595	24 (a-9) Beginning on January 1, 2020, the calculation of
596	596	25 gross receipts or adjusted gross receipts, for the purposes of
597	597	26 this Section, for a riverboat, a casino, or an organization
598	598
599	599
600	600
601	601
602	602
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604	604
605	605
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607	607	SB1303 - 17 - LRB103 27615 AMQ 53991 b
608	608	1 gaming facility shall not include the dollar amount of
609	609	2 non-cashable vouchers, coupons, and electronic promotions
610	610	3 redeemed by wagerers upon the riverboat, in the casino, or in
611	611	4 the organization gaming facility up to and including an amount
612	612	5 not to exceed 20% of a riverboat's, a casino's, or an
613	613	6 organization gaming facility's adjusted gross receipts.
614	614	7 The Illinois Gaming Board shall submit to the General
615	615	8 Assembly a comprehensive report no later than March 31, 2023
616	616	9 detailing, at a minimum, the effect of removing non-cashable
617	617	10 vouchers, coupons, and electronic promotions from this
618	618	11 calculation on net gaming revenues to the State in calendar
619	619	12 years 2020 through 2022, the increase or reduction in wagerers
620	620	13 as a result of removing non-cashable vouchers, coupons, and
621	621	14 electronic promotions from this calculation, the effect of the
622	622	15 tax rates in subsection (a-5) on net gaming revenues to this
623	623	16 State, and proposed modifications to the calculation.
624	624	17 (a-10) The taxes imposed by this Section shall be paid by
625	625	18 the licensed owner or the organization gaming licensee to the
626	626	19 Board not later than 5:00 o'clock p.m. of the day after the day
627	627	20 when the wagers were made.
628	628	21 (a-15) If the privilege tax imposed under subsection (a-3)
629	629	22 is no longer imposed pursuant to item (i) of the last paragraph
630	630	23 of subsection (a-3), then by June 15 of each year, each owners
631	631	24 licensee, other than an owners licensee that admitted
632	632	25 1,000,000 persons or fewer in calendar year 2004, must, in
633	633	26 addition to the payment of all amounts otherwise due under
634	634
635	635
636	636
637	637
638	638
639	639	SB1303 - 17 - LRB103 27615 AMQ 53991 b
640	640
641	641
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643	643	SB1303 - 18 - LRB103 27615 AMQ 53991 b
644	644	1 this Section, pay to the Board a reconciliation payment in the
645	645	2 amount, if any, by which the licensed owner's base amount
646	646	3 exceeds the amount of net privilege tax paid by the licensed
647	647	4 owner to the Board in the then current State fiscal year. A
648	648	5 licensed owner's net privilege tax obligation due for the
649	649	6 balance of the State fiscal year shall be reduced up to the
650	650	7 total of the amount paid by the licensed owner in its June 15
651	651	8 reconciliation payment. The obligation imposed by this
652	652	9 subsection (a-15) is binding on any person, firm, corporation,
653	653	10 or other entity that acquires an ownership interest in any
654	654	11 such owners license. The obligation imposed under this
655	655	12 subsection (a-15) terminates on the earliest of: (i) July 1,
656	656	13 2007, (ii) the first day after August 23, 2005 (the effective
657	657	14 date of Public Act 94-673) that riverboat gambling operations
658	658	15 are conducted pursuant to a dormant license, (iii) the first
659	659	16 day that riverboat gambling operations are conducted under the
660	660	17 authority of an owners license that is in addition to the 10
661	661	18 owners licenses initially authorized under this Act, or (iv)
662	662	19 the first day that a licensee under the Illinois Horse Racing
663	663	20 Act of 1975 conducts gaming operations with slot machines or
664	664	21 other electronic gaming devices. The Board must reduce the
665	665	22 obligation imposed under this subsection (a-15) by an amount
666	666	23 the Board deems reasonable for any of the following reasons:
667	667	24 (A) an act or acts of God, (B) an act of bioterrorism or
668	668	25 terrorism or a bioterrorism or terrorism threat that was
669	669	26 investigated by a law enforcement agency, or (C) a condition
670	670
671	671
672	672
673	673
674	674
675	675	SB1303 - 18 - LRB103 27615 AMQ 53991 b
676	676
677	677
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679	679	SB1303 - 19 - LRB103 27615 AMQ 53991 b
680	680	1 beyond the control of the owners licensee that does not result
681	681	2 from any act or omission by the owners licensee or any of its
682	682	3 agents and that poses a hazardous threat to the health and
683	683	4 safety of patrons. If an owners licensee pays an amount in
684	684	5 excess of its liability under this Section, the Board shall
685	685	6 apply the overpayment to future payments required under this
686	686	7 Section.
687	687	8 For purposes of this subsection (a-15):
688	688	9 "Act of God" means an incident caused by the operation of
689	689	10 an extraordinary force that cannot be foreseen, that cannot be
690	690	11 avoided by the exercise of due care, and for which no person
691	691	12 can be held liable.
692	692	13 "Base amount" means the following:
693	693	14 For a riverboat in Alton, $31,000,000.
694	694	15 For a riverboat in East Peoria, $43,000,000.
695	695	16 For the Empress riverboat in Joliet, $86,000,000.
696	696	17 For a riverboat in Metropolis, $45,000,000.
697	697	18 For the Harrah's riverboat in Joliet, $114,000,000.
698	698	19 For a riverboat in Aurora, $86,000,000.
699	699	20 For a riverboat in East St. Louis, $48,500,000.
700	700	21 For a riverboat in Elgin, $198,000,000.
701	701	22 "Dormant license" has the meaning ascribed to it in
702	702	23 subsection (a-3).
703	703	24 "Net privilege tax" means all privilege taxes paid by a
704	704	25 licensed owner to the Board under this Section, less all
705	705	26 payments made from the State Gaming Fund pursuant to
706	706
707	707
708	708
709	709
710	710
711	711	SB1303 - 19 - LRB103 27615 AMQ 53991 b
712	712
713	713
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715	715	SB1303 - 20 - LRB103 27615 AMQ 53991 b
716	716	1 subsection (b) of this Section.
717	717	2 The changes made to this subsection (a-15) by Public Act
718	718	3 94-839 are intended to restate and clarify the intent of
719	719	4 Public Act 94-673 with respect to the amount of the payments
720	720	5 required to be made under this subsection by an owners
721	721	6 licensee to the Board.
722	722	7 (b) From the tax revenue from riverboat or casino gambling
723	723	8 deposited in the State Gaming Fund under this Section, an
724	724	9 amount equal to 5% of adjusted gross receipts generated by a
725	725	10 riverboat or a casino, other than a riverboat or casino
726	726	11 designated in paragraph (1), (3), or (4) of subsection (e-5)
727	727	12 of Section 7, shall be paid monthly, subject to appropriation
728	728	13 by the General Assembly, to the unit of local government in
729	729	14 which the casino is located or that is designated as the home
730	730	15 dock of the riverboat. Notwithstanding anything to the
731	731	16 contrary, beginning on the first day that an owners licensee
732	732	17 under paragraph (1), (2), (3), (4), (5), or (6) of subsection
733	733	18 (e-5) of Section 7 conducts gambling operations, either in a
734	734	19 temporary facility or a permanent facility, and for 2 years
735	735	20 thereafter, a unit of local government designated as the home
736	736	21 dock of a riverboat whose license was issued before January 1,
737	737	22 2019, other than a riverboat conducting gambling operations in
738	738	23 the City of East St. Louis, shall not receive less under this
739	739	24 subsection (b) than the amount the unit of local government
740	740	25 received under this subsection (b) in calendar year 2018.
741	741	26 Notwithstanding anything to the contrary and because the City
742	742
743	743
744	744
745	745
746	746
747	747	SB1303 - 20 - LRB103 27615 AMQ 53991 b
748	748
749	749
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751	751	SB1303 - 21 - LRB103 27615 AMQ 53991 b
752	752	1 of East St. Louis is a financially distressed city, beginning
753	753	2 on the first day that an owners licensee under paragraph (1),
754	754	3 (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
755	755	4 conducts gambling operations, either in a temporary facility
756	756	5 or a permanent facility, and for 10 years thereafter, a unit of
757	757	6 local government designated as the home dock of a riverboat
758	758	7 conducting gambling operations in the City of East St. Louis
759	759	8 shall not receive less under this subsection (b) than the
760	760	9 amount the unit of local government received under this
761	761	10 subsection (b) in calendar year 2018.
762	762	11 From the tax revenue deposited in the State Gaming Fund
763	763	12 pursuant to riverboat or casino gambling operations conducted
764	764	13 by a licensed manager on behalf of the State, an amount equal
765	765	14 to 5% of adjusted gross receipts generated pursuant to those
766	766	15 riverboat or casino gambling operations shall be paid monthly,
767	767	16 subject to appropriation by the General Assembly, to the unit
768	768	17 of local government that is designated as the home dock of the
769	769	18 riverboat upon which those riverboat gambling operations are
770	770	19 conducted or in which the casino is located.
771	771	20 From the tax revenue from riverboat or casino gambling
772	772	21 deposited in the State Gaming Fund under this Section, an
773	773	22 amount equal to 5% of the adjusted gross receipts generated by
774	774	23 a riverboat designated in paragraph (3) of subsection (e-5) of
775	775	24 Section 7 shall be divided and remitted monthly, subject to
776	776	25 appropriation, as follows: 70% to Waukegan, 10% to Park City,
777	777	26 15% to North Chicago, and 5% to Lake County.
778	778
779	779
780	780
781	781
782	782
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784	784
785	785
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787	787	SB1303 - 22 - LRB103 27615 AMQ 53991 b
788	788	1 From the tax revenue from riverboat or casino gambling
789	789	2 deposited in the State Gaming Fund under this Section, an
790	790	3 amount equal to 5% of the adjusted gross receipts generated by
791	791	4 a riverboat designated in paragraph (4) of subsection (e-5) of
792	792	5 Section 7 shall be remitted monthly, subject to appropriation,
793	793	6 as follows: 70% to the City of Rockford, 5% to the City of
794	794	7 Loves Park, 5% to the Village of Machesney, and 20% to
795	795	8 Winnebago County.
796	796	9 From the tax revenue from riverboat or casino gambling
797	797	10 deposited in the State Gaming Fund under this Section, an
798	798	11 amount equal to 5% of the adjusted gross receipts generated by
799	799	12 a riverboat designated in paragraph (5) of subsection (e-5) of
800	800	13 Section 7 shall be remitted monthly, subject to appropriation,
801	801	14 as follows: 2% to the unit of local government in which the
802	802	15 riverboat or casino is located, and 3% shall be distributed:
803	803	16 (A) in accordance with a regional capital development plan
804	804	17 entered into by the following communities: Village of Beecher,
805	805	18 City of Blue Island, Village of Burnham, City of Calumet City,
806	806	19 Village of Calumet Park, City of Chicago Heights, City of
807	807	20 Country Club Hills, Village of Crestwood, Village of Crete,
808	808	21 Village of Dixmoor, Village of Dolton, Village of East Hazel
809	809	22 Crest, Village of Flossmoor, Village of Ford Heights, Village
810	810	23 of Glenwood, City of Harvey, Village of Hazel Crest, Village
811	811	24 of Homewood, Village of Lansing, Village of Lynwood, City of
812	812	25 Markham, Village of Matteson, Village of Midlothian, Village
813	813	26 of Monee, City of Oak Forest, Village of Olympia Fields,
814	814
815	815
816	816
817	817
818	818
819	819	SB1303 - 22 - LRB103 27615 AMQ 53991 b
820	820
821	821
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823	823	SB1303 - 23 - LRB103 27615 AMQ 53991 b
824	824	1 Village of Orland Hills, Village of Orland Park, City of Palos
825	825	2 Heights, Village of Park Forest, Village of Phoenix, Village
826	826	3 of Posen, Village of Richton Park, Village of Riverdale,
827	827	4 Village of Robbins, Village of Sauk Village, Village of South
828	828	5 Chicago Heights, Village of South Holland, Village of Steger,
829	829	6 Village of Thornton, Village of Tinley Park, Village of
830	830	7 University Park, and Village of Worth; or (B) if no regional
831	831	8 capital development plan exists, equally among the communities
832	832	9 listed in item (A) to be used for capital expenditures or
833	833	10 public pension payments, or both.
834	834	11 Units of local government may refund any portion of the
835	835	12 payment that they receive pursuant to this subsection (b) to
836	836	13 the riverboat or casino.
837	837	14 (b-4) Beginning on the first day a the licensee under
838	838	15 paragraph (5) of subsection (e-5) of Section 7 conducts
839	839	16 gambling operations, either in a temporary facility or a
840	840	17 permanent facility, and ending on July 31, 2042, from the tax
841	841	18 revenue deposited in the State Gaming Fund under this Section,
842	842	19 $5,000,000 shall be paid annually, subject to appropriation,
843	843	20 to the host municipality of that owners licensee of a license
844	844	21 issued or re-issued pursuant to Section 7.1 of this Act before
845	845	22 January 1, 2012. Payments received by the host municipality
846	846	23 pursuant to this subsection (b-4) may not be shared with any
847	847	24 other unit of local government.
848	848	25 (b-5) Beginning on June 28, 2019 (the effective date of
849	849	26 Public Act 101-31), from the tax revenue deposited in the
850	850
851	851
852	852
853	853
854	854
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856	856
857	857
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859	859	SB1303 - 24 - LRB103 27615 AMQ 53991 b
860	860	1 State Gaming Fund under this Section, an amount equal to 3% of
861	861	2 adjusted gross receipts generated by each organization gaming
862	862	3 facility located outside Madison County shall be paid monthly,
863	863	4 subject to appropriation by the General Assembly, to a
864	864	5 municipality other than the Village of Stickney in which each
865	865	6 organization gaming facility is located or, if the
866	866	7 organization gaming facility is not located within a
867	867	8 municipality, to the county in which the organization gaming
868	868	9 facility is located, except as otherwise provided in this
869	869	10 Section. From the tax revenue deposited in the State Gaming
870	870	11 Fund under this Section, an amount equal to 3% of adjusted
871	871	12 gross receipts generated by an organization gaming facility
872	872	13 located in the Village of Stickney shall be paid monthly,
873	873	14 subject to appropriation by the General Assembly, as follows:
874	874	15 25% to the Village of Stickney, 5% to the City of Berwyn, 50%
875	875	16 to the Town of Cicero, and 20% to the Stickney Public Health
876	876	17 District.
877	877	18 From the tax revenue deposited in the State Gaming Fund
878	878	19 under this Section, an amount equal to 5% of adjusted gross
879	879	20 receipts generated by an organization gaming facility located
880	880	21 in the City of Collinsville shall be paid monthly, subject to
881	881	22 appropriation by the General Assembly, as follows: 30% to the
882	882	23 City of Alton, 30% to the City of East St. Louis, and 40% to
883	883	24 the City of Collinsville.
884	884	25 Municipalities and counties may refund any portion of the
885	885	26 payment that they receive pursuant to this subsection (b-5) to
886	886
887	887
888	888
889	889
890	890
891	891	SB1303 - 24 - LRB103 27615 AMQ 53991 b
892	892
893	893
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895	895	SB1303 - 25 - LRB103 27615 AMQ 53991 b
896	896	1 the organization gaming facility.
897	897	2 (b-6) Beginning on June 28, 2019 (the effective date of
898	898	3 Public Act 101-31), from the tax revenue deposited in the
899	899	4 State Gaming Fund under this Section, an amount equal to 2% of
900	900	5 adjusted gross receipts generated by an organization gaming
901	901	6 facility located outside Madison County shall be paid monthly,
902	902	7 subject to appropriation by the General Assembly, to the
903	903	8 county in which the organization gaming facility is located
904	904	9 for the purposes of its criminal justice system or health care
905	905	10 system.
906	906	11 Counties may refund any portion of the payment that they
907	907	12 receive pursuant to this subsection (b-6) to the organization
908	908	13 gaming facility.
909	909	14 (b-7) From the tax revenue from the organization gaming
910	910	15 licensee located in one of the following townships of Cook
911	911	16 County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
912	912	17 Worth, an amount equal to 5% of the adjusted gross receipts
913	913	18 generated by that organization gaming licensee shall be
914	914	19 remitted monthly, subject to appropriation, as follows: 2% to
915	915	20 the unit of local government in which the organization gaming
916	916	21 licensee is located, and 3% shall be distributed: (A) in
917	917	22 accordance with a regional capital development plan entered
918	918	23 into by the following communities: Village of Beecher, City of
919	919	24 Blue Island, Village of Burnham, City of Calumet City, Village
920	920	25 of Calumet Park, City of Chicago Heights, City of Country Club
921	921	26 Hills, Village of Crestwood, Village of Crete, Village of
922	922
923	923
924	924
925	925
926	926
927	927	SB1303 - 25 - LRB103 27615 AMQ 53991 b
928	928
929	929
930	930	SB1303- 26 -LRB103 27615 AMQ 53991 b SB1303 - 26 - LRB103 27615 AMQ 53991 b
931	931	SB1303 - 26 - LRB103 27615 AMQ 53991 b
932	932	1 Dixmoor, Village of Dolton, Village of East Hazel Crest,
933	933	2 Village of Flossmoor, Village of Ford Heights, Village of
934	934	3 Glenwood, City of Harvey, Village of Hazel Crest, Village of
935	935	4 Homewood, Village of Lansing, Village of Lynwood, City of
936	936	5 Markham, Village of Matteson, Village of Midlothian, Village
937	937	6 of Monee, City of Oak Forest, Village of Olympia Fields,
938	938	7 Village of Orland Hills, Village of Orland Park, City of Palos
939	939	8 Heights, Village of Park Forest, Village of Phoenix, Village
940	940	9 of Posen, Village of Richton Park, Village of Riverdale,
941	941	10 Village of Robbins, Village of Sauk Village, Village of South
942	942	11 Chicago Heights, Village of South Holland, Village of Steger,
943	943	12 Village of Thornton, Village of Tinley Park, Village of
944	944	13 University Park, and Village of Worth; or (B) if no regional
945	945	14 capital development plan exists, equally among the communities
946	946	15 listed in item (A) to be used for capital expenditures or
947	947	16 public pension payments, or both.
948	948	17 (b-8) In lieu of the payments under subsection (b) of this
949	949	18 Section, from the tax revenue deposited in the State Gaming
950	950	19 Fund pursuant to riverboat or casino gambling operations
951	951	20 conducted by an owners licensee under paragraph (1) of
952	952	21 subsection (e-5) of Section 7, an amount equal to the tax
953	953	22 revenue generated from the privilege tax imposed by paragraph
954	954	23 (2) of subsection (a-5) that is to be paid to the City of
955	955	24 Chicago shall be paid monthly, subject to appropriation by the
956	956	25 General Assembly, as follows: (1) an amount equal to 0.5% of
957	957	26 the annual adjusted gross receipts generated by the owners
958	958
959	959
960	960
961	961
962	962
963	963	SB1303 - 26 - LRB103 27615 AMQ 53991 b
964	964
965	965
966	966	SB1303- 27 -LRB103 27615 AMQ 53991 b SB1303 - 27 - LRB103 27615 AMQ 53991 b
967	967	SB1303 - 27 - LRB103 27615 AMQ 53991 b
968	968	1 licensee under paragraph (1) of subsection (e-5) of Section 7
969	969	2 to the home rule county in which the owners licensee is located
970	970	3 for the purpose of enhancing the county's criminal justice
971	971	4 system; and (2) the balance to the City of Chicago and shall be
972	972	5 expended or obligated by the City of Chicago for pension
973	973	6 payments in accordance with Public Act 99-506.
974	974	7 (c) Appropriations, as approved by the General Assembly,
975	975	8 may be made from the State Gaming Fund to the Board (i) for the
976	976	9 administration and enforcement of this Act and the Video
977	977	10 Gaming Act, (ii) for distribution to the Illinois State Police
978	978	11 and to the Department of Revenue for the enforcement of this
979	979	12 Act and the Video Gaming Act, and (iii) to the Department of
980	980	13 Human Services for the administration of programs to treat
981	981	14 problem gambling, including problem gambling from sports
982	982	15 wagering. The Board's annual appropriations request must
983	983	16 separately state its funding needs for the regulation of
984	984	17 gaming authorized under Section 7.7, riverboat gaming, casino
985	985	18 gaming, video gaming, and sports wagering.
986	986	19 (c-2) An amount equal to 2% of the adjusted gross receipts
987	987	20 generated by an organization gaming facility located within a
988	988	21 home rule county with a population of over 3,000,000
989	989	22 inhabitants shall be paid, subject to appropriation from the
990	990	23 General Assembly, from the State Gaming Fund to the home rule
991	991	24 county in which the organization gaming licensee is located
992	992	25 for the purpose of enhancing the county's criminal justice
993	993	26 system.
994	994
995	995
996	996
997	997
998	998
999	999	SB1303 - 27 - LRB103 27615 AMQ 53991 b
1000	1000
1001	1001
1002	1002	SB1303- 28 -LRB103 27615 AMQ 53991 b SB1303 - 28 - LRB103 27615 AMQ 53991 b
1003	1003	SB1303 - 28 - LRB103 27615 AMQ 53991 b
1004	1004	1 (c-3) Appropriations, as approved by the General Assembly,
1005	1005	2 may be made from the tax revenue deposited into the State
1006	1006	3 Gaming Fund from organization gaming licensees pursuant to
1007	1007	4 this Section for the administration and enforcement of this
1008	1008	5 Act.
1009	1009	6 (c-4) After payments required under subsections (b),
1010	1010	7 (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
1011	1011	8 the tax revenue from organization gaming licensees deposited
1012	1012	9 into the State Gaming Fund under this Section, all remaining
1013	1013	10 amounts from organization gaming licensees shall be
1014	1014	11 transferred into the Capital Projects Fund.
1015	1015	12 (c-5) (Blank).
1016	1016	13 (c-10) Each year the General Assembly shall appropriate
1017	1017	14 from the General Revenue Fund to the Education Assistance Fund
1018	1018	15 an amount equal to the amount paid into the Horse Racing Equity
1019	1019	16 Fund pursuant to subsection (c-5) in the prior calendar year.
1020	1020	17 (c-15) After the payments required under subsections (b),
1021	1021	18 (c), and (c-5) have been made, an amount equal to 2% of the
1022	1022	19 adjusted gross receipts of (1) an owners licensee that
1023	1023	20 relocates pursuant to Section 11.2, (2) an owners licensee
1024	1024	21 conducting riverboat gambling operations pursuant to an owners
1025	1025	22 license that is initially issued after June 25, 1999, or (3)
1026	1026	23 the first riverboat gambling operations conducted by a
1027	1027	24 licensed manager on behalf of the State under Section 7.3,
1028	1028	25 whichever comes first, shall be paid, subject to appropriation
1029	1029	26 from the General Assembly, from the State Gaming Fund to each
1030	1030
1031	1031
1032	1032
1033	1033
1034	1034
1035	1035	SB1303 - 28 - LRB103 27615 AMQ 53991 b
1036	1036
1037	1037
1038	1038	SB1303- 29 -LRB103 27615 AMQ 53991 b SB1303 - 29 - LRB103 27615 AMQ 53991 b
1039	1039	SB1303 - 29 - LRB103 27615 AMQ 53991 b
1040	1040	1 home rule county with a population of over 3,000,000
1041	1041	2 inhabitants for the purpose of enhancing the county's criminal
1042	1042	3 justice system.
1043	1043	4 (c-20) Each year the General Assembly shall appropriate
1044	1044	5 from the General Revenue Fund to the Education Assistance Fund
1045	1045	6 an amount equal to the amount paid to each home rule county
1046	1046	7 with a population of over 3,000,000 inhabitants pursuant to
1047	1047	8 subsection (c-15) in the prior calendar year.
1048	1048	9 (c-21) After the payments required under subsections (b),
1049	1049	10 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
1050	1050	11 been made, an amount equal to 0.5% of the adjusted gross
1051	1051	12 receipts generated by the owners licensee under paragraph (1)
1052	1052	13 of subsection (e-5) of Section 7 shall be paid monthly,
1053	1053	14 subject to appropriation from the General Assembly, from the
1054	1054	15 State Gaming Fund to the home rule county in which the owners
1055	1055	16 licensee is located for the purpose of enhancing the county's
1056	1056	17 criminal justice system.
1057	1057	18 (c-22) After the payments required under subsections (b),
1058	1058	19 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
1059	1059	20 (c-21) have been made, an amount equal to 2% of the adjusted
1060	1060	21 gross receipts generated by the owners licensee under
1061	1061	22 paragraph (5) of subsection (e-5) of Section 7 shall be paid,
1062	1062	23 subject to appropriation from the General Assembly, from the
1063	1063	24 State Gaming Fund to the home rule county in which the owners
1064	1064	25 licensee is located for the purpose of enhancing the county's
1065	1065	26 criminal justice system.
1066	1066
1067	1067
1068	1068
1069	1069
1070	1070
1071	1071	SB1303 - 29 - LRB103 27615 AMQ 53991 b
1072	1072
1073	1073
1074	1074	SB1303- 30 -LRB103 27615 AMQ 53991 b SB1303 - 30 - LRB103 27615 AMQ 53991 b
1075	1075	SB1303 - 30 - LRB103 27615 AMQ 53991 b
1076	1076	1 (c-25) From July 1, 2013 and each July 1 thereafter
1077	1077	2 through July 1, 2019, $1,600,000 shall be transferred from the
1078	1078	3 State Gaming Fund to the Chicago State University Education
1079	1079	4 Improvement Fund.
1080	1080	5 On July 1, 2020 and each July 1 thereafter, $3,000,000
1081	1081	6 shall be transferred from the State Gaming Fund to the Chicago
1082	1082	7 State University Education Improvement Fund.
1083	1083	8 (c-30) On July 1, 2013 or as soon as possible thereafter,
1084	1084	9 $92,000,000 shall be transferred from the State Gaming Fund to
1085	1085	10 the School Infrastructure Fund and $23,000,000 shall be
1086	1086	11 transferred from the State Gaming Fund to the Horse Racing
1087	1087	12 Equity Fund.
1088	1088	13 (c-35) Beginning on July 1, 2013, in addition to any
1089	1089	14 amount transferred under subsection (c-30) of this Section,
1090	1090	15 $5,530,000 shall be transferred monthly from the State Gaming
1091	1091	16 Fund to the School Infrastructure Fund.
1092	1092	17 (d) From time to time, through June 30, 2021, the Board
1093	1093	18 shall transfer the remainder of the funds generated by this
1094	1094	19 Act into the Education Assistance Fund.
1095	1095	20 (d-5) Beginning on July 1, 2021, on the last day of each
1096	1096	21 month, or as soon thereafter as possible, after all the
1097	1097	22 required expenditures, distributions, and transfers have been
1098	1098	23 made from the State Gaming Fund for the month pursuant to
1099	1099	24 subsections (b) through (c-35), at the direction of the Board,
1100	1100	25 the Comptroller shall direct and the Treasurer shall transfer
1101	1101	26 $22,500,000, along with any deficiencies in such amounts from
1102	1102
1103	1103
1104	1104
1105	1105
1106	1106
1107	1107	SB1303 - 30 - LRB103 27615 AMQ 53991 b
1108	1108
1109	1109
1110	1110	SB1303- 31 -LRB103 27615 AMQ 53991 b SB1303 - 31 - LRB103 27615 AMQ 53991 b
1111	1111	SB1303 - 31 - LRB103 27615 AMQ 53991 b
1112	1112	1 prior months in the same fiscal year, from the State Gaming
1113	1113	2 Fund to the Education Assistance Fund; then, at the direction
1114	1114	3 of the Board, the Comptroller shall direct and the Treasurer
1115	1115	4 shall transfer the remainder of the funds generated by this
1116	1116	5 Act, if any, from the State Gaming Fund to the Capital Projects
1117	1117	6 Fund.
1118	1118	7 (e) Nothing in this Act shall prohibit the unit of local
1119	1119	8 government designated as the home dock of the riverboat from
1120	1120	9 entering into agreements with other units of local government
1121	1121	10 in this State or in other states to share its portion of the
1122	1122	11 tax revenue.
1123	1123	12 (f) To the extent practicable, the Board shall administer
1124	1124	13 and collect the wagering taxes imposed by this Section in a
1125	1125	14 manner consistent with the provisions of Sections 4, 5, 5a,
1126	1126	15 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
1127	1127	16 the Retailers' Occupation Tax Act and Section 3-7 of the
1128	1128	17 Uniform Penalty and Interest Act.
1129	1129	18 (Source: P.A. 101-31, Article 25, Section 25-910, eff.
1130	1130	19 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
1131	1131	20 101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff.
1132	1132	21 8-20-21; 102-689, eff. 12-17-21; 102-699, eff. 4-19-22.)
1133	1133	22 Section 99. Effective date. This Act takes effect upon
1134	1134	23 becoming law.
1135	1135
1136	1136
1137	1137
1138	1138
1139	1139
1140	1140	SB1303 - 31 - LRB103 27615 AMQ 53991 b