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
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
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.
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A BILL FOR
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1 AN ACT concerning gaming.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Gambling Act is amended by
5 changing Section 13 as follows:
6 (230 ILCS 10/13) (from Ch. 120, par. 2413)
7 Sec. 13. Wagering tax; rate; distribution.
8 (a) Until January 1, 1998, a tax is imposed on the adjusted
9 gross receipts received from gambling games authorized under
10 this Act at the rate of 20%.
11 (a-1) From January 1, 1998 until July 1, 2002, a privilege
12 tax is imposed on persons engaged in the business of
13 conducting riverboat gambling operations, based on the
14 adjusted gross receipts received by a licensed owner from
15 gambling games authorized under this Act at the following
16 rates:
17 15% of annual adjusted gross receipts up to and
18 including $25,000,000;
19 20% of annual adjusted gross receipts in excess of
20 $25,000,000 but not exceeding $50,000,000;
21 25% of annual adjusted gross receipts in excess of
22 $50,000,000 but not exceeding $75,000,000;
23 30% of annual adjusted gross receipts in excess of
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
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.
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A BILL FOR
230 ILCS 10/13 from Ch. 120, par. 2413
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1 $75,000,000 but not exceeding $100,000,000;
2 35% of annual adjusted gross receipts in excess of
3 $100,000,000.
4 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
5 is imposed on persons engaged in the business of conducting
6 riverboat gambling operations, other than licensed managers
7 conducting riverboat gambling operations on behalf of the
8 State, based on the adjusted gross receipts received by a
9 licensed owner from gambling games authorized under this Act
10 at the following rates:
11 15% of annual adjusted gross receipts up to and
12 including $25,000,000;
13 22.5% of annual adjusted gross receipts in excess of
14 $25,000,000 but not exceeding $50,000,000;
15 27.5% of annual adjusted gross receipts in excess of
16 $50,000,000 but not exceeding $75,000,000;
17 32.5% of annual adjusted gross receipts in excess of
18 $75,000,000 but not exceeding $100,000,000;
19 37.5% of annual adjusted gross receipts in excess of
20 $100,000,000 but not exceeding $150,000,000;
21 45% of annual adjusted gross receipts in excess of
22 $150,000,000 but not exceeding $200,000,000;
23 50% of annual adjusted gross receipts in excess of
24 $200,000,000.
25 (a-3) Beginning July 1, 2003, a privilege tax is imposed
26 on persons engaged in the business of conducting riverboat
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1 gambling operations, other than licensed managers conducting
2 riverboat gambling operations on behalf of the State, based on
3 the adjusted gross receipts received by a licensed owner from
4 gambling games authorized under this Act at the following
5 rates:
6 15% of annual adjusted gross receipts up to and
7 including $25,000,000;
8 27.5% of annual adjusted gross receipts in excess of
9 $25,000,000 but not exceeding $37,500,000;
10 32.5% of annual adjusted gross receipts in excess of
11 $37,500,000 but not exceeding $50,000,000;
12 37.5% of annual adjusted gross receipts in excess of
13 $50,000,000 but not exceeding $75,000,000;
14 45% of annual adjusted gross receipts in excess of
15 $75,000,000 but not exceeding $100,000,000;
16 50% of annual adjusted gross receipts in excess of
17 $100,000,000 but not exceeding $250,000,000;
18 70% of annual adjusted gross receipts in excess of
19 $250,000,000.
20 An amount equal to the amount of wagering taxes collected
21 under this subsection (a-3) that are in addition to the amount
22 of wagering taxes that would have been collected if the
23 wagering tax rates under subsection (a-2) were in effect shall
24 be paid into the Common School Fund.
25 The privilege tax imposed under this subsection (a-3)
26 shall no longer be imposed beginning on the earlier of (i) July
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1 1, 2005; (ii) the first date after June 20, 2003 that riverboat
2 gambling operations are conducted pursuant to a dormant
3 license; or (iii) the first day that riverboat gambling
4 operations are conducted under the authority of an owners
5 license that is in addition to the 10 owners licenses
6 initially authorized under this Act. For the purposes of this
7 subsection (a-3), the term "dormant license" means an owners
8 license that is authorized by this Act under which no
9 riverboat gambling operations are being conducted on June 20,
10 2003.
11 (a-4) Beginning on the first day on which the tax imposed
12 under subsection (a-3) is no longer imposed and ending upon
13 the imposition of the privilege tax under subsection (a-5) of
14 this Section, a privilege tax is imposed on persons engaged in
15 the business of conducting gambling operations, other than
16 licensed managers conducting riverboat gambling operations on
17 behalf of the State, based on the adjusted gross receipts
18 received by a licensed owner from gambling games authorized
19 under this Act at the following rates:
20 15% of annual adjusted gross receipts up to and
21 including $25,000,000;
22 22.5% of annual adjusted gross receipts in excess of
23 $25,000,000 but not exceeding $50,000,000;
24 27.5% of annual adjusted gross receipts in excess of
25 $50,000,000 but not exceeding $75,000,000;
26 32.5% of annual adjusted gross receipts in excess of
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1 $75,000,000 but not exceeding $100,000,000;
2 37.5% of annual adjusted gross receipts in excess of
3 $100,000,000 but not exceeding $150,000,000;
4 45% of annual adjusted gross receipts in excess of
5 $150,000,000 but not exceeding $200,000,000;
6 50% of annual adjusted gross receipts in excess of
7 $200,000,000.
8 For the imposition of the privilege tax in this subsection
9 (a-4), amounts paid pursuant to item (1) of subsection (b) of
10 Section 56 of the Illinois Horse Racing Act of 1975 shall not
11 be included in the determination of adjusted gross receipts.
12 (a-5)(1) Beginning on July 1, 2020, a privilege tax is
13 imposed on persons engaged in the business of conducting
14 gambling operations, other than the owners licensee under
15 paragraph (1) of subsection (e-5) of Section 7 and licensed
16 managers conducting riverboat gambling operations on behalf of
17 the State, based on the adjusted gross receipts received by
18 such licensee from the gambling games authorized under this
19 Act. The privilege tax for all gambling games other than table
20 games, including, but not limited to, slot machines, video
21 game of chance gambling, and electronic gambling games shall
22 be at the following rates:
23 15% of annual adjusted gross receipts up to and
24 including $25,000,000;
25 22.5% of annual adjusted gross receipts in excess of
26 $25,000,000 but not exceeding $50,000,000;
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1 27.5% of annual adjusted gross receipts in excess of
2 $50,000,000 but not exceeding $75,000,000;
3 32.5% of annual adjusted gross receipts in excess of
4 $75,000,000 but not exceeding $100,000,000;
5 37.5% of annual adjusted gross receipts in excess of
6 $100,000,000 but not exceeding $150,000,000;
7 45% of annual adjusted gross receipts in excess of
8 $150,000,000 but not exceeding $200,000,000;
9 50% of annual adjusted gross receipts in excess of
10 $200,000,000.
11 The privilege tax for table games shall be at the
12 following rates:
13 15% of annual adjusted gross receipts up to and
14 including $25,000,000;
15 20% of annual adjusted gross receipts in excess of
16 $25,000,000.
17 For the imposition of the privilege tax in this subsection
18 (a-5), amounts paid pursuant to item (1) of subsection (b) of
19 Section 56 of the Illinois Horse Racing Act of 1975 shall not
20 be included in the determination of adjusted gross receipts.
21 (2) Beginning on the first day that an owners licensee
22 under paragraph (1) of subsection (e-5) of Section 7 conducts
23 gambling operations, either in a temporary facility or a
24 permanent facility, a privilege tax is imposed on persons
25 engaged in the business of conducting gambling operations
26 under paragraph (1) of subsection (e-5) of Section 7, other
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1 than licensed managers conducting riverboat gambling
2 operations on behalf of the State, based on the adjusted gross
3 receipts received by such licensee from the gambling games
4 authorized under this Act. The privilege tax for all gambling
5 games other than table games, including, but not limited to,
6 slot machines, video game of chance gambling, and electronic
7 gambling games shall be at the following rates:
8 12% of annual adjusted gross receipts up to and
9 including $25,000,000 to the State and 10.5% of annual
10 adjusted gross receipts up to and including $25,000,000 to
11 the City of Chicago;
12 16% of annual adjusted gross receipts in excess of
13 $25,000,000 but not exceeding $50,000,000 to the State and
14 14% of annual adjusted gross receipts in excess of
15 $25,000,000 but not exceeding $50,000,000 to the City of
16 Chicago;
17 20.1% of annual adjusted gross receipts in excess of
18 $50,000,000 but not exceeding $75,000,000 to the State and
19 17.4% of annual adjusted gross receipts in excess of
20 $50,000,000 but not exceeding $75,000,000 to the City of
21 Chicago;
22 21.4% of annual adjusted gross receipts in excess of
23 $75,000,000 but not exceeding $100,000,000 to the State
24 and 18.6% of annual adjusted gross receipts in excess of
25 $75,000,000 but not exceeding $100,000,000 to the City of
26 Chicago;
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1 22.7% of annual adjusted gross receipts in excess of
2 $100,000,000 but not exceeding $150,000,000 to the State
3 and 19.8% of annual adjusted gross receipts in excess of
4 $100,000,000 but not exceeding $150,000,000 to the City of
5 Chicago;
6 24.1% of annual adjusted gross receipts in excess of
7 $150,000,000 but not exceeding $225,000,000 to the State
8 and 20.9% of annual adjusted gross receipts in excess of
9 $150,000,000 but not exceeding $225,000,000 to the City of
10 Chicago;
11 26.8% of annual adjusted gross receipts in excess of
12 $225,000,000 but not exceeding $1,000,000,000 to the State
13 and 23.2% of annual adjusted gross receipts in excess of
14 $225,000,000 but not exceeding $1,000,000,000 to the City
15 of Chicago;
16 40% of annual adjusted gross receipts in excess of
17 $1,000,000,000 to the State and 34.7% of annual gross
18 receipts in excess of $1,000,000,000 to the City of
19 Chicago.
20 The privilege tax for table games shall be at the
21 following rates:
22 8.1% of annual adjusted gross receipts up to and
23 including $25,000,000 to the State and 6.9% of annual
24 adjusted gross receipts up to and including $25,000,000 to
25 the City of Chicago;
26 10.7% of annual adjusted gross receipts in excess of
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1 $25,000,000 but not exceeding $75,000,000 to the State and
2 9.3% of annual adjusted gross receipts in excess of
3 $25,000,000 but not exceeding $75,000,000 to the City of
4 Chicago;
5 11.2% of annual adjusted gross receipts in excess of
6 $75,000,000 but not exceeding $175,000,000 to the State
7 and 9.8% of annual adjusted gross receipts in excess of
8 $75,000,000 but not exceeding $175,000,000 to the City of
9 Chicago;
10 13.5% of annual adjusted gross receipts in excess of
11 $175,000,000 but not exceeding $225,000,000 to the State
12 and 11.5% of annual adjusted gross receipts in excess of
13 $175,000,000 but not exceeding $225,000,000 to the City of
14 Chicago;
15 15.1% of annual adjusted gross receipts in excess of
16 $225,000,000 but not exceeding $275,000,000 to the State
17 and 12.9% of annual adjusted gross receipts in excess of
18 $225,000,000 but not exceeding $275,000,000 to the City of
19 Chicago;
20 16.2% of annual adjusted gross receipts in excess of
21 $275,000,000 but not exceeding $375,000,000 to the State
22 and 13.8% of annual adjusted gross receipts in excess of
23 $275,000,000 but not exceeding $375,000,000 to the City of
24 Chicago;
25 18.9% of annual adjusted gross receipts in excess of
26 $375,000,000 to the State and 16.1% of annual gross
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1 receipts in excess of $375,000,000 to the City of Chicago.
2 For the imposition of the privilege tax in this subsection
3 (a-5), amounts paid pursuant to item (1) of subsection (b) of
4 Section 56 of the Illinois Horse Racing Act of 1975 shall not
5 be included in the determination of adjusted gross receipts.
6 Notwithstanding the provisions of this subsection (a-5),
7 for the first 10 years that the privilege tax is imposed under
8 this subsection (a-5), the privilege tax shall be imposed on
9 the modified annual adjusted gross receipts of a riverboat or
10 casino conducting gambling operations in the City of East St.
11 Louis, unless:
12 (1) the riverboat or casino fails to employ at least
13 450 people, except no minimum employment shall be required
14 during 2020 and 2021 or during periods that the riverboat
15 or casino is closed on orders of State officials for
16 public health emergencies or other emergencies not caused
17 by the riverboat or casino;
18 (2) the riverboat or casino fails to maintain
19 operations in a manner consistent with this Act or is not a
20 viable riverboat or casino subject to the approval of the
21 Board; or
22 (3) the owners licensee is not an entity in which
23 employees participate in an employee stock ownership plan
24 or in which the owners licensee sponsors a 401(k)
25 retirement plan and makes a matching employer contribution
26 equal to at least one-quarter of the first 12% or one-half
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1 of the first 6% of each participating employee's
2 contribution, not to exceed any limitations under federal
3 laws and regulations.
4 As used in this subsection (a-5), "modified annual
5 adjusted gross receipts" means:
6 (A) for calendar year 2020, the annual adjusted gross
7 receipts for the current year minus the difference between
8 an amount equal to the average annual adjusted gross
9 receipts from a riverboat or casino conducting gambling
10 operations in the City of East St. Louis for 2014, 2015,
11 2016, 2017, and 2018 and the annual adjusted gross
12 receipts for 2018;
13 (B) for calendar year 2021, the annual adjusted gross
14 receipts for the current year minus the difference between
15 an amount equal to the average annual adjusted gross
16 receipts from a riverboat or casino conducting gambling
17 operations in the City of East St. Louis for 2014, 2015,
18 2016, 2017, and 2018 and the annual adjusted gross
19 receipts for 2019; and
20 (C) for calendar years 2022 through 2029, the annual
21 adjusted gross receipts for the current year minus the
22 difference between an amount equal to the average annual
23 adjusted gross receipts from a riverboat or casino
24 conducting gambling operations in the City of East St.
25 Louis for 3 years preceding the current year and the
26 annual adjusted gross receipts for the immediately
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1 preceding year.
2 (a-6) From June 28, 2019 (the effective date of Public Act
3 101-31) until June 30, 2023, an owners licensee that conducted
4 gambling operations prior to January 1, 2011 shall receive a
5 dollar-for-dollar credit against the tax imposed under this
6 Section for any renovation or construction costs paid by the
7 owners licensee, but in no event shall the credit exceed
8 $2,000,000.
9 Additionally, from June 28, 2019 (the effective date of
10 Public Act 101-31) until December 31, 2024, an owners licensee
11 that (i) is located within 15 miles of the Missouri border, and
12 (ii) has at least 3 riverboats, casinos, or their equivalent
13 within a 45-mile radius, may be authorized to relocate to a new
14 location with the approval of both the unit of local
15 government designated as the home dock and the Board, so long
16 as the new location is within the same unit of local government
17 and no more than 3 miles away from its original location. Such
18 owners licensee shall receive a credit against the tax imposed
19 under this Section equal to 8% of the total project costs, as
20 approved by the Board, for any renovation or construction
21 costs paid by the owners licensee for the construction of the
22 new facility, provided that the new facility is operational by
23 July 1, 2024. In determining whether or not to approve a
24 relocation, the Board must consider the extent to which the
25 relocation will diminish the gaming revenues received by other
26 Illinois gaming facilities.
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1 (a-7) Beginning in the initial adjustment year and through
2 the final adjustment year, if the total obligation imposed
3 pursuant to either subsection (a-5) or (a-6) will result in an
4 owners licensee receiving less after-tax adjusted gross
5 receipts than it received in calendar year 2018, then the
6 total amount of privilege taxes that the owners licensee is
7 required to pay for that calendar year shall be reduced to the
8 extent necessary so that the after-tax adjusted gross receipts
9 in that calendar year equals the after-tax adjusted gross
10 receipts in calendar year 2018, but the privilege tax
11 reduction shall not exceed the annual adjustment cap. If
12 pursuant to this subsection (a-7), the total obligation
13 imposed pursuant to either subsection (a-5) or (a-6) shall be
14 reduced, then the owners licensee shall not receive a refund
15 from the State at the end of the subject calendar year but
16 instead shall be able to apply that amount as a credit against
17 any payments it owes to the State in the following calendar
18 year to satisfy its total obligation under either subsection
19 (a-5) or (a-6). The credit for the final adjustment year shall
20 occur in the calendar year following the final adjustment
21 year.
22 If an owners licensee that conducted gambling operations
23 prior to January 1, 2019 expands its riverboat or casino,
24 including, but not limited to, with respect to its gaming
25 floor, additional non-gaming amenities such as restaurants,
26 bars, and hotels and other additional facilities, and incurs
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1 construction and other costs related to such expansion from
2 June 28, 2019 (the effective date of Public Act 101-31) until
3 June 28, 2024 (the 5th anniversary of the effective date of
4 Public Act 101-31), then for each $15,000,000 spent for any
5 such construction or other costs related to expansion paid by
6 the owners licensee, the final adjustment year shall be
7 extended by one year and the annual adjustment cap shall
8 increase by 0.2% of adjusted gross receipts during each
9 calendar year until and including the final adjustment year.
10 No further modifications to the final adjustment year or
11 annual adjustment cap shall be made after $75,000,000 is
12 incurred in construction or other costs related to expansion
13 so that the final adjustment year shall not extend beyond the
14 9th calendar year after the initial adjustment year, not
15 including the initial adjustment year, and the annual
16 adjustment cap shall not exceed 4% of adjusted gross receipts
17 in a particular calendar year. Construction and other costs
18 related to expansion shall include all project related costs,
19 including, but not limited to, all hard and soft costs,
20 financing costs, on or off-site ground, road or utility work,
21 cost of gaming equipment and all other personal property,
22 initial fees assessed for each incremental gaming position,
23 and the cost of incremental land acquired for such expansion.
24 Soft costs shall include, but not be limited to, legal fees,
25 architect, engineering and design costs, other consultant
26 costs, insurance cost, permitting costs, and pre-opening costs
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1 related to the expansion, including, but not limited to, any
2 of the following: marketing, real estate taxes, personnel,
3 training, travel and out-of-pocket expenses, supply,
4 inventory, and other costs, and any other project related soft
5 costs.
6 To be eligible for the tax credits in subsection (a-6),
7 all construction contracts shall include a requirement that
8 the contractor enter into a project labor agreement with the
9 building and construction trades council with geographic
10 jurisdiction of the location of the proposed gaming facility.
11 Notwithstanding any other provision of this subsection
12 (a-7), this subsection (a-7) does not apply to an owners
13 licensee unless such owners licensee spends at least
14 $15,000,000 on construction and other costs related to its
15 expansion, excluding the initial fees assessed for each
16 incremental gaming position.
17 This subsection (a-7) does not apply to owners licensees
18 authorized pursuant to subsection (e-5) of Section 7 of this
19 Act.
20 For purposes of this subsection (a-7):
21 "Building and construction trades council" means any
22 organization representing multiple construction entities that
23 are monitoring or attentive to compliance with public or
24 workers' safety laws, wage and hour requirements, or other
25 statutory requirements or that are making or maintaining
26 collective bargaining agreements.
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1 "Initial adjustment year" means the year commencing on
2 January 1 of the calendar year immediately following the
3 earlier of the following:
4 (1) the commencement of gambling operations, either in
5 a temporary or permanent facility, with respect to the
6 owners license authorized under paragraph (1) of
7 subsection (e-5) of Section 7 of this Act; or
8 (2) June 28, 2021 (24 months after the effective date
9 of Public Act 101-31);
10 provided the initial adjustment year shall not commence
11 earlier than June 28, 2020 (12 months after the effective date
12 of Public Act 101-31).
13 "Final adjustment year" means the 2nd calendar year after
14 the initial adjustment year, not including the initial
15 adjustment year, and as may be extended further as described
16 in this subsection (a-7).
17 "Annual adjustment cap" means 3% of adjusted gross
18 receipts in a particular calendar year, and as may be
19 increased further as otherwise described in this subsection
20 (a-7).
21 (a-8) Riverboat gambling operations conducted by a
22 licensed manager on behalf of the State are not subject to the
23 tax imposed under this Section.
24 (a-9) Beginning on January 1, 2020, the calculation of
25 gross receipts or adjusted gross receipts, for the purposes of
26 this Section, for a riverboat, a casino, or an organization
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1 gaming facility shall not include the dollar amount of
2 non-cashable vouchers, coupons, and electronic promotions
3 redeemed by wagerers upon the riverboat, in the casino, or in
4 the organization gaming facility up to and including an amount
5 not to exceed 20% of a riverboat's, a casino's, or an
6 organization gaming facility's adjusted gross receipts.
7 The Illinois Gaming Board shall submit to the General
8 Assembly a comprehensive report no later than March 31, 2023
9 detailing, at a minimum, the effect of removing non-cashable
10 vouchers, coupons, and electronic promotions from this
11 calculation on net gaming revenues to the State in calendar
12 years 2020 through 2022, the increase or reduction in wagerers
13 as a result of removing non-cashable vouchers, coupons, and
14 electronic promotions from this calculation, the effect of the
15 tax rates in subsection (a-5) on net gaming revenues to this
16 State, and proposed modifications to the calculation.
17 (a-10) The taxes imposed by this Section shall be paid by
18 the licensed owner or the organization gaming licensee to the
19 Board not later than 5:00 o'clock p.m. of the day after the day
20 when the wagers were made.
21 (a-15) If the privilege tax imposed under subsection (a-3)
22 is no longer imposed pursuant to item (i) of the last paragraph
23 of subsection (a-3), then by June 15 of each year, each owners
24 licensee, other than an owners licensee that admitted
25 1,000,000 persons or fewer in calendar year 2004, must, in
26 addition to the payment of all amounts otherwise due under
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1 this Section, pay to the Board a reconciliation payment in the
2 amount, if any, by which the licensed owner's base amount
3 exceeds the amount of net privilege tax paid by the licensed
4 owner to the Board in the then current State fiscal year. A
5 licensed owner's net privilege tax obligation due for the
6 balance of the State fiscal year shall be reduced up to the
7 total of the amount paid by the licensed owner in its June 15
8 reconciliation payment. The obligation imposed by this
9 subsection (a-15) is binding on any person, firm, corporation,
10 or other entity that acquires an ownership interest in any
11 such owners license. The obligation imposed under this
12 subsection (a-15) terminates on the earliest of: (i) July 1,
13 2007, (ii) the first day after August 23, 2005 (the effective
14 date of Public Act 94-673) that riverboat gambling operations
15 are conducted pursuant to a dormant license, (iii) the first
16 day that riverboat gambling operations are conducted under the
17 authority of an owners license that is in addition to the 10
18 owners licenses initially authorized under this Act, or (iv)
19 the first day that a licensee under the Illinois Horse Racing
20 Act of 1975 conducts gaming operations with slot machines or
21 other electronic gaming devices. The Board must reduce the
22 obligation imposed under this subsection (a-15) by an amount
23 the Board deems reasonable for any of the following reasons:
24 (A) an act or acts of God, (B) an act of bioterrorism or
25 terrorism or a bioterrorism or terrorism threat that was
26 investigated by a law enforcement agency, or (C) a condition
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1 beyond the control of the owners licensee that does not result
2 from any act or omission by the owners licensee or any of its
3 agents and that poses a hazardous threat to the health and
4 safety of patrons. If an owners licensee pays an amount in
5 excess of its liability under this Section, the Board shall
6 apply the overpayment to future payments required under this
7 Section.
8 For purposes of this subsection (a-15):
9 "Act of God" means an incident caused by the operation of
10 an extraordinary force that cannot be foreseen, that cannot be
11 avoided by the exercise of due care, and for which no person
12 can be held liable.
13 "Base amount" means the following:
14 For a riverboat in Alton, $31,000,000.
15 For a riverboat in East Peoria, $43,000,000.
16 For the Empress riverboat in Joliet, $86,000,000.
17 For a riverboat in Metropolis, $45,000,000.
18 For the Harrah's riverboat in Joliet, $114,000,000.
19 For a riverboat in Aurora, $86,000,000.
20 For a riverboat in East St. Louis, $48,500,000.
21 For a riverboat in Elgin, $198,000,000.
22 "Dormant license" has the meaning ascribed to it in
23 subsection (a-3).
24 "Net privilege tax" means all privilege taxes paid by a
25 licensed owner to the Board under this Section, less all
26 payments made from the State Gaming Fund pursuant to
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1 subsection (b) of this Section.
2 The changes made to this subsection (a-15) by Public Act
3 94-839 are intended to restate and clarify the intent of
4 Public Act 94-673 with respect to the amount of the payments
5 required to be made under this subsection by an owners
6 licensee to the Board.
7 (b) From the tax revenue from riverboat or casino gambling
8 deposited in the State Gaming Fund under this Section, an
9 amount equal to 5% of adjusted gross receipts generated by a
10 riverboat or a casino, other than a riverboat or casino
11 designated in paragraph (1), (3), or (4) of subsection (e-5)
12 of Section 7, shall be paid monthly, subject to appropriation
13 by the General Assembly, to the unit of local government in
14 which the casino is located or that is designated as the home
15 dock of the riverboat. Notwithstanding anything to the
16 contrary, beginning on the first day that an owners licensee
17 under paragraph (1), (2), (3), (4), (5), or (6) of subsection
18 (e-5) of Section 7 conducts gambling operations, either in a
19 temporary facility or a permanent facility, and for 2 years
20 thereafter, a unit of local government designated as the home
21 dock of a riverboat whose license was issued before January 1,
22 2019, other than a riverboat conducting gambling operations in
23 the City of East St. Louis, shall not receive less under this
24 subsection (b) than the amount the unit of local government
25 received under this subsection (b) in calendar year 2018.
26 Notwithstanding anything to the contrary and because the City
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1 of East St. Louis is a financially distressed city, beginning
2 on the first day that an owners licensee under paragraph (1),
3 (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
4 conducts gambling operations, either in a temporary facility
5 or a permanent facility, and for 10 years thereafter, a unit of
6 local government designated as the home dock of a riverboat
7 conducting gambling operations in the City of East St. Louis
8 shall not receive less under this subsection (b) than the
9 amount the unit of local government received under this
10 subsection (b) in calendar year 2018.
11 From the tax revenue deposited in the State Gaming Fund
12 pursuant to riverboat or casino gambling operations conducted
13 by a licensed manager on behalf of the State, an amount equal
14 to 5% of adjusted gross receipts generated pursuant to those
15 riverboat or casino gambling operations shall be paid monthly,
16 subject to appropriation by the General Assembly, to the unit
17 of local government that is designated as the home dock of the
18 riverboat upon which those riverboat gambling operations are
19 conducted or in which the casino is located.
20 From the tax revenue from riverboat or casino gambling
21 deposited in the State Gaming Fund under this Section, an
22 amount equal to 5% of the adjusted gross receipts generated by
23 a riverboat designated in paragraph (3) of subsection (e-5) of
24 Section 7 shall be divided and remitted monthly, subject to
25 appropriation, as follows: 70% to Waukegan, 10% to Park City,
26 15% to North Chicago, and 5% to Lake County.
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1 From the tax revenue from riverboat or casino gambling
2 deposited in the State Gaming Fund under this Section, an
3 amount equal to 5% of the adjusted gross receipts generated by
4 a riverboat designated in paragraph (4) of subsection (e-5) of
5 Section 7 shall be remitted monthly, subject to appropriation,
6 as follows: 70% to the City of Rockford, 5% to the City of
7 Loves Park, 5% to the Village of Machesney, and 20% to
8 Winnebago County.
9 From the tax revenue from riverboat or casino gambling
10 deposited in the State Gaming Fund under this Section, an
11 amount equal to 5% of the adjusted gross receipts generated by
12 a riverboat designated in paragraph (5) of subsection (e-5) of
13 Section 7 shall be remitted monthly, subject to appropriation,
14 as follows: 2% to the unit of local government in which the
15 riverboat or casino is located, and 3% shall be distributed:
16 (A) in accordance with a regional capital development plan
17 entered into by the following communities: Village of Beecher,
18 City of Blue Island, Village of Burnham, City of Calumet City,
19 Village of Calumet Park, City of Chicago Heights, City of
20 Country Club Hills, Village of Crestwood, Village of Crete,
21 Village of Dixmoor, Village of Dolton, Village of East Hazel
22 Crest, Village of Flossmoor, Village of Ford Heights, Village
23 of Glenwood, City of Harvey, Village of Hazel Crest, Village
24 of Homewood, Village of Lansing, Village of Lynwood, City of
25 Markham, Village of Matteson, Village of Midlothian, Village
26 of Monee, City of Oak Forest, Village of Olympia Fields,
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1 Village of Orland Hills, Village of Orland Park, City of Palos
2 Heights, Village of Park Forest, Village of Phoenix, Village
3 of Posen, Village of Richton Park, Village of Riverdale,
4 Village of Robbins, Village of Sauk Village, Village of South
5 Chicago Heights, Village of South Holland, Village of Steger,
6 Village of Thornton, Village of Tinley Park, Village of
7 University Park, and Village of Worth; or (B) if no regional
8 capital development plan exists, equally among the communities
9 listed in item (A) to be used for capital expenditures or
10 public pension payments, or both.
11 Units of local government may refund any portion of the
12 payment that they receive pursuant to this subsection (b) to
13 the riverboat or casino.
14 (b-4) Beginning on the first day a the licensee under
15 paragraph (5) of subsection (e-5) of Section 7 conducts
16 gambling operations, either in a temporary facility or a
17 permanent facility, and ending on July 31, 2042, from the tax
18 revenue deposited in the State Gaming Fund under this Section,
19 $5,000,000 shall be paid annually, subject to appropriation,
20 to the host municipality of that owners licensee of a license
21 issued or re-issued pursuant to Section 7.1 of this Act before
22 January 1, 2012. Payments received by the host municipality
23 pursuant to this subsection (b-4) may not be shared with any
24 other unit of local government.
25 (b-5) Beginning on June 28, 2019 (the effective date of
26 Public Act 101-31), from the tax revenue deposited in the
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1 State Gaming Fund under this Section, an amount equal to 3% of
2 adjusted gross receipts generated by each organization gaming
3 facility located outside Madison County shall be paid monthly,
4 subject to appropriation by the General Assembly, to a
5 municipality other than the Village of Stickney in which each
6 organization gaming facility is located or, if the
7 organization gaming facility is not located within a
8 municipality, to the county in which the organization gaming
9 facility is located, except as otherwise provided in this
10 Section. From the tax revenue deposited in the State Gaming
11 Fund under this Section, an amount equal to 3% of adjusted
12 gross receipts generated by an organization gaming facility
13 located in the Village of Stickney shall be paid monthly,
14 subject to appropriation by the General Assembly, as follows:
15 25% to the Village of Stickney, 5% to the City of Berwyn, 50%
16 to the Town of Cicero, and 20% to the Stickney Public Health
17 District.
18 From the tax revenue deposited in the State Gaming Fund
19 under this Section, an amount equal to 5% of adjusted gross
20 receipts generated by an organization gaming facility located
21 in the City of Collinsville shall be paid monthly, subject to
22 appropriation by the General Assembly, as follows: 30% to the
23 City of Alton, 30% to the City of East St. Louis, and 40% to
24 the City of Collinsville.
25 Municipalities and counties may refund any portion of the
26 payment that they receive pursuant to this subsection (b-5) to
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1 the organization gaming facility.
2 (b-6) Beginning on June 28, 2019 (the effective date of
3 Public Act 101-31), from the tax revenue deposited in the
4 State Gaming Fund under this Section, an amount equal to 2% of
5 adjusted gross receipts generated by an organization gaming
6 facility located outside Madison County shall be paid monthly,
7 subject to appropriation by the General Assembly, to the
8 county in which the organization gaming facility is located
9 for the purposes of its criminal justice system or health care
10 system.
11 Counties may refund any portion of the payment that they
12 receive pursuant to this subsection (b-6) to the organization
13 gaming facility.
14 (b-7) From the tax revenue from the organization gaming
15 licensee located in one of the following townships of Cook
16 County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
17 Worth, an amount equal to 5% of the adjusted gross receipts
18 generated by that organization gaming licensee shall be
19 remitted monthly, subject to appropriation, as follows: 2% to
20 the unit of local government in which the organization gaming
21 licensee is located, and 3% shall be distributed: (A) in
22 accordance with a regional capital development plan entered
23 into by the following communities: Village of Beecher, City of
24 Blue Island, Village of Burnham, City of Calumet City, Village
25 of Calumet Park, City of Chicago Heights, City of Country Club
26 Hills, Village of Crestwood, Village of Crete, Village of
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1 Dixmoor, Village of Dolton, Village of East Hazel Crest,
2 Village of Flossmoor, Village of Ford Heights, Village of
3 Glenwood, City of Harvey, Village of Hazel Crest, Village of
4 Homewood, Village of Lansing, Village of Lynwood, City of
5 Markham, Village of Matteson, Village of Midlothian, Village
6 of Monee, City of Oak Forest, Village of Olympia Fields,
7 Village of Orland Hills, Village of Orland Park, City of Palos
8 Heights, Village of Park Forest, Village of Phoenix, Village
9 of Posen, Village of Richton Park, Village of Riverdale,
10 Village of Robbins, Village of Sauk Village, Village of South
11 Chicago Heights, Village of South Holland, Village of Steger,
12 Village of Thornton, Village of Tinley Park, Village of
13 University Park, and Village of Worth; or (B) if no regional
14 capital development plan exists, equally among the communities
15 listed in item (A) to be used for capital expenditures or
16 public pension payments, or both.
17 (b-8) In lieu of the payments under subsection (b) of this
18 Section, from the tax revenue deposited in the State Gaming
19 Fund pursuant to riverboat or casino gambling operations
20 conducted by an owners licensee under paragraph (1) of
21 subsection (e-5) of Section 7, an amount equal to the tax
22 revenue generated from the privilege tax imposed by paragraph
23 (2) of subsection (a-5) that is to be paid to the City of
24 Chicago shall be paid monthly, subject to appropriation by the
25 General Assembly, as follows: (1) an amount equal to 0.5% of
26 the annual adjusted gross receipts generated by the owners
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1 licensee under paragraph (1) of subsection (e-5) of Section 7
2 to the home rule county in which the owners licensee is located
3 for the purpose of enhancing the county's criminal justice
4 system; and (2) the balance to the City of Chicago and shall be
5 expended or obligated by the City of Chicago for pension
6 payments in accordance with Public Act 99-506.
7 (c) Appropriations, as approved by the General Assembly,
8 may be made from the State Gaming Fund to the Board (i) for the
9 administration and enforcement of this Act and the Video
10 Gaming Act, (ii) for distribution to the Illinois State Police
11 and to the Department of Revenue for the enforcement of this
12 Act and the Video Gaming Act, and (iii) to the Department of
13 Human Services for the administration of programs to treat
14 problem gambling, including problem gambling from sports
15 wagering. The Board's annual appropriations request must
16 separately state its funding needs for the regulation of
17 gaming authorized under Section 7.7, riverboat gaming, casino
18 gaming, video gaming, and sports wagering.
19 (c-2) An amount equal to 2% of the adjusted gross receipts
20 generated by an organization gaming facility located within a
21 home rule county with a population of over 3,000,000
22 inhabitants shall be paid, subject to appropriation from the
23 General Assembly, from the State Gaming Fund to the home rule
24 county in which the organization gaming licensee is located
25 for the purpose of enhancing the county's criminal justice
26 system.
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1 (c-3) Appropriations, as approved by the General Assembly,
2 may be made from the tax revenue deposited into the State
3 Gaming Fund from organization gaming licensees pursuant to
4 this Section for the administration and enforcement of this
5 Act.
6 (c-4) After payments required under subsections (b),
7 (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
8 the tax revenue from organization gaming licensees deposited
9 into the State Gaming Fund under this Section, all remaining
10 amounts from organization gaming licensees shall be
11 transferred into the Capital Projects Fund.
12 (c-5) (Blank).
13 (c-10) Each year the General Assembly shall appropriate
14 from the General Revenue Fund to the Education Assistance Fund
15 an amount equal to the amount paid into the Horse Racing Equity
16 Fund pursuant to subsection (c-5) in the prior calendar year.
17 (c-15) After the payments required under subsections (b),
18 (c), and (c-5) have been made, an amount equal to 2% of the
19 adjusted gross receipts of (1) an owners licensee that
20 relocates pursuant to Section 11.2, (2) an owners licensee
21 conducting riverboat gambling operations pursuant to an owners
22 license that is initially issued after June 25, 1999, or (3)
23 the first riverboat gambling operations conducted by a
24 licensed manager on behalf of the State under Section 7.3,
25 whichever comes first, shall be paid, subject to appropriation
26 from the General Assembly, from the State Gaming Fund to each
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1 home rule county with a population of over 3,000,000
2 inhabitants for the purpose of enhancing the county's criminal
3 justice system.
4 (c-20) Each year the General Assembly shall appropriate
5 from the General Revenue Fund to the Education Assistance Fund
6 an amount equal to the amount paid to each home rule county
7 with a population of over 3,000,000 inhabitants pursuant to
8 subsection (c-15) in the prior calendar year.
9 (c-21) After the payments required under subsections (b),
10 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
11 been made, an amount equal to 0.5% of the adjusted gross
12 receipts generated by the owners licensee under paragraph (1)
13 of subsection (e-5) of Section 7 shall be paid monthly,
14 subject to appropriation from the General Assembly, from the
15 State Gaming Fund to the home rule county in which the owners
16 licensee is located for the purpose of enhancing the county's
17 criminal justice system.
18 (c-22) After the payments required under subsections (b),
19 (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
20 (c-21) have been made, an amount equal to 2% of the adjusted
21 gross receipts generated by the owners licensee under
22 paragraph (5) of subsection (e-5) of Section 7 shall be paid,
23 subject to appropriation from the General Assembly, from the
24 State Gaming Fund to the home rule county in which the owners
25 licensee is located for the purpose of enhancing the county's
26 criminal justice system.
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1 (c-25) From July 1, 2013 and each July 1 thereafter
2 through July 1, 2019, $1,600,000 shall be transferred from the
3 State Gaming Fund to the Chicago State University Education
4 Improvement Fund.
5 On July 1, 2020 and each July 1 thereafter, $3,000,000
6 shall be transferred from the State Gaming Fund to the Chicago
7 State University Education Improvement Fund.
8 (c-30) On July 1, 2013 or as soon as possible thereafter,
9 $92,000,000 shall be transferred from the State Gaming Fund to
10 the School Infrastructure Fund and $23,000,000 shall be
11 transferred from the State Gaming Fund to the Horse Racing
12 Equity Fund.
13 (c-35) Beginning on July 1, 2013, in addition to any
14 amount transferred under subsection (c-30) of this Section,
15 $5,530,000 shall be transferred monthly from the State Gaming
16 Fund to the School Infrastructure Fund.
17 (d) From time to time, through June 30, 2021, the Board
18 shall transfer the remainder of the funds generated by this
19 Act into the Education Assistance Fund.
20 (d-5) Beginning on July 1, 2021, on the last day of each
21 month, or as soon thereafter as possible, after all the
22 required expenditures, distributions, and transfers have been
23 made from the State Gaming Fund for the month pursuant to
24 subsections (b) through (c-35), at the direction of the Board,
25 the Comptroller shall direct and the Treasurer shall transfer
26 $22,500,000, along with any deficiencies in such amounts from
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1 prior months in the same fiscal year, from the State Gaming
2 Fund to the Education Assistance Fund; then, at the direction
3 of the Board, the Comptroller shall direct and the Treasurer
4 shall transfer the remainder of the funds generated by this
5 Act, if any, from the State Gaming Fund to the Capital Projects
6 Fund.
7 (e) Nothing in this Act shall prohibit the unit of local
8 government designated as the home dock of the riverboat from
9 entering into agreements with other units of local government
10 in this State or in other states to share its portion of the
11 tax revenue.
12 (f) To the extent practicable, the Board shall administer
13 and collect the wagering taxes imposed by this Section in a
14 manner consistent with the provisions of Sections 4, 5, 5a,
15 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
16 the Retailers' Occupation Tax Act and Section 3-7 of the
17 Uniform Penalty and Interest Act.
18 (Source: P.A. 101-31, Article 25, Section 25-910, eff.
19 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
20 101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff.
21 8-20-21; 102-689, eff. 12-17-21; 102-699, eff. 4-19-22.)
22 Section 99. Effective date. This Act takes effect upon
23 becoming law.
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