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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 State Comptroller Act is amended by adding | |||||||||||||||||||||||||||||
5 | Section 31 as follows: | |||||||||||||||||||||||||||||
6 | (15 ILCS 405/31 new) | |||||||||||||||||||||||||||||
7 | Sec. 31. Certification of information to the State gaming | |||||||||||||||||||||||||||||
8 | licensees. | |||||||||||||||||||||||||||||
9 | (a) For purposes of this Section, "State gaming licensee" | |||||||||||||||||||||||||||||
10 | means an organization licensee or advance deposit wagering | |||||||||||||||||||||||||||||
11 | licensee licensed under the Illinois Horse Racing Act of 1975, | |||||||||||||||||||||||||||||
12 | an owners licensee licensed under the Illinois Gambling Act, | |||||||||||||||||||||||||||||
13 | or a licensee that operates, under any law of this State, one | |||||||||||||||||||||||||||||
14 | or more facilities or gaming locations at which lawful | |||||||||||||||||||||||||||||
15 | gambling is authorized and licensed as provided in the | |||||||||||||||||||||||||||||
16 | Illinois Gambling Act. | |||||||||||||||||||||||||||||
17 | (b) The Comptroller may provide, by rule, for | |||||||||||||||||||||||||||||
18 | certification to any State gaming licensee of delinquent | |||||||||||||||||||||||||||||
19 | claims due and payable to the State under the Illinois State | |||||||||||||||||||||||||||||
20 | Collection Act of 1986. The State gaming licensee shall have | |||||||||||||||||||||||||||||
21 | the ability to withhold from winnings required to be reported | |||||||||||||||||||||||||||||
22 | to the Internal Revenue Service on Form W-2G, up to the full | |||||||||||||||||||||||||||||
23 | amount of winnings necessary to pay the winner's delinquent |
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1 | claims due and payable to the State. The rule shall provide for | ||||||
2 | notice to and an opportunity to be heard by the individual | ||||||
3 | affected and any final administrative decision rendered by the | ||||||
4 | Comptroller shall be reviewed only under and in accordance | ||||||
5 | with the Administrative Review Law. | ||||||
6 | (c) For withholding of winnings, the State gaming licensee | ||||||
7 | shall be entitled to an administrative fee not to exceed the | ||||||
8 | lesser of 4% of the total amount of cash winnings paid to the | ||||||
9 | gambling winner or $150. | ||||||
10 | (d) The total amount withheld from the cash payout, | ||||||
11 | including the administrative fee, shall not exceed the total | ||||||
12 | cash winnings claimed by the obligor. If the cash payout | ||||||
13 | claimed is greater than the amount sufficient to satisfy the | ||||||
14 | obligor's delinquent child support payments, the State gaming | ||||||
15 | licensee shall pay the obligor the remaining balance of the | ||||||
16 | payout, less the administrative fee authorized by subsection | ||||||
17 | (c), at the time it is claimed. | ||||||
18 | (e) A State gaming licensee who in good faith complies | ||||||
19 | with the requirements of this Section shall not be liable to | ||||||
20 | the gaming winner or any other individual or entity. | ||||||
21 | Section 10. The Department of Revenue Law of the Civil | ||||||
22 | Administrative Code of Illinois is amended by adding Section | ||||||
23 | 2505-815 as follows: | ||||||
24 | (20 ILCS 2505/2505-815 new) |
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1 | Sec. 2505-815. Debt collection of delinquent claims due | ||||||
2 | and payable to the State. | ||||||
3 | (a) For purposes of this Section, "State gaming licensee" | ||||||
4 | means an organization licensee or advance deposit wagering | ||||||
5 | licensee licensed under the Illinois Horse Racing Act of 1975, | ||||||
6 | an owners licensee licensed under the Illinois Gambling Act, | ||||||
7 | or a licensee that operates, under any law of this State, one | ||||||
8 | or more facilities or gaming locations at which lawful | ||||||
9 | gambling is authorized and licensed as provided in the | ||||||
10 | Illinois Gambling Act. | ||||||
11 | (b) The Department shall provide debt collection duties as | ||||||
12 | determined under Section 10 of the Illinois State Collection | ||||||
13 | Act of 1986. The state gaming licensee shall pay to the | ||||||
14 | Department delinquent claims due and payable to the State. | ||||||
15 | (c) The Department may provide, by rule, for the | ||||||
16 | collection of debt made under this Section by the State gaming | ||||||
17 | licensee. | ||||||
18 | Section 15. The Illinois Horse Racing Act of 1975 is | ||||||
19 | amended by adding Sections 27.3 and 34.4 as follows: | ||||||
20 | (230 ILCS 5/27.3 new) | ||||||
21 | Sec. 27.3. Withholding of delinquent claims due and | ||||||
22 | payable to the State. | ||||||
23 | (a) From winnings required to be reported to the Internal | ||||||
24 | Revenue Service and subject to withholding on Form W-2G, |
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1 | organization licensees and advance deposit wagering licensees | ||||||
2 | licensed under this Act shall withhold up to the full amount of | ||||||
3 | winnings necessary to pay the winner's delinquent claims due | ||||||
4 | and payable to the State as determined under the Illinois | ||||||
5 | State Collection Act of 1986, Section 2505-810 of the Civil | ||||||
6 | Administrative Code of Illinois (Department of Revenue Law), | ||||||
7 | and Section 31 of the State Comptroller Act. Amounts withheld | ||||||
8 | shall be paid to the Department of Revenue by the organization | ||||||
9 | licensee or the advance deposit wagering licensee, as | ||||||
10 | applicable. | ||||||
11 | (b) For withholding of winnings, the organization licensee | ||||||
12 | or advance deposit wagering licensee shall be entitled to an | ||||||
13 | administrative fee not to exceed the lesser of 4% of the total | ||||||
14 | amount of cash winnings paid to the gambling winner or $150. | ||||||
15 | (c) The total amount withheld from the cash payout, | ||||||
16 | including the administrative fee, shall not exceed the total | ||||||
17 | cash winnings claimed by the obligor. If the cash payout | ||||||
18 | claimed is greater than the amount sufficient to satisfy the | ||||||
19 | obligor's delinquent child support payments, the organization | ||||||
20 | licensee or advance deposit wagering licensee shall pay the | ||||||
21 | obligor the remaining balance of the payout, less the | ||||||
22 | administrative fee authorized by subsection (b), at the time | ||||||
23 | it is claimed. | ||||||
24 | (d) An organization licensee or an advance deposit | ||||||
25 | wagering licensee that in good faith complies with the | ||||||
26 | requirements of this Section shall not be liable to the gaming |
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1 | winner or any other individual or entity. | ||||||
2 | (e) For an organization licensee under this Act, an agent | ||||||
3 | of the Board (such as an employee of the Board) shall be | ||||||
4 | responsible for notifying the person identified as having | ||||||
5 | delinquent claims due and payable to the State that the | ||||||
6 | organization licensee is required by law to withhold all or a | ||||||
7 | portion of his or her winnings. This notification must be | ||||||
8 | provided at the time the winnings are withheld. | ||||||
9 | (f) The provisions of this Section shall be operative on | ||||||
10 | and after the date that rules are adopted by the Department of | ||||||
11 | Revenue pursuant to Section 2505-810 of the Civil | ||||||
12 | Administrative Code of Illinois (Department of Revenue Law) | ||||||
13 | and the State Comptroller pursuant to Section 31 of the State | ||||||
14 | Comptroller Act. | ||||||
15 | (g) The delinquent claims due and payable to the State | ||||||
16 | required to be withheld under this Section and the | ||||||
17 | administrative fee under subsection (b) have priority over any | ||||||
18 | secured or unsecured claim on cash winnings, except claims for | ||||||
19 | federal or State taxes that are required to be withheld under | ||||||
20 | federal or State law and claims of delinquent child support. | ||||||
21 | (230 ILCS 5/34.4 new) | ||||||
22 | Sec. 34.4. Withholding of delinquent claims due and | ||||||
23 | payable to the State; signs; statement. | ||||||
24 | (a) Each organization licensee shall post signs with a | ||||||
25 | statement regarding withholding of delinquent claims due and |
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1 | payable to the State, the text of which shall be determined by | ||||||
2 | rule by the Department of Revenue, at the following locations | ||||||
3 | in each race track at which horse race meetings are conducted | ||||||
4 | by the organization licensee and in each inter-track wagering | ||||||
5 | facility and inter-track wagering location operated by the | ||||||
6 | organization licensee: | ||||||
7 | (1) each entrance and exit; and | ||||||
8 | (2) near each credit location. | ||||||
9 | The signs shall be provided by the Department of Revenue. | ||||||
10 | (b) Each organization licensee shall print a statement | ||||||
11 | regarding withholding of delinquent claims due and payable to | ||||||
12 | the State, the text of which shall be determined by rule by the | ||||||
13 | Department of Revenue, on all official racing programs that | ||||||
14 | the organization licensee provides to the general public. | ||||||
15 | Section 20. The Illinois Gambling Act is amended by adding | ||||||
16 | Sections 13.06 and 13.3 as follows: | ||||||
17 | (230 ILCS 10/13.06 new) | ||||||
18 | Sec. 13.06. Withholding of delinquent claims due and | ||||||
19 | payable to the State. | ||||||
20 | (a) From winnings required to be reported to the Internal | ||||||
21 | Revenue Service on Form W-2G, an owners licensee or a licensee | ||||||
22 | that operates one or more facilities or gaming locations at | ||||||
23 | which lawful gambling is authorized as provided in this Act | ||||||
24 | shall withhold up to the full amount of winnings necessary to |
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1 | pay the winner's delinquent claims due and payable to the | ||||||
2 | State as determined under the Illinois State Collection Act of | ||||||
3 | 1986, Section 2505-810 of the Civil Administrative Code of | ||||||
4 | Illinois (Department of Revenue Law), and Section 31 of the | ||||||
5 | State Comptroller Act. Amounts withheld shall be paid to the | ||||||
6 | Department of Revenue by the owners licensee or casino | ||||||
7 | operator licensee, as applicable. | ||||||
8 | (b) For withholding of winnings, the licensee shall be | ||||||
9 | entitled to an administrative fee not to exceed the lesser of | ||||||
10 | 4% of the total amount of cash winnings paid to the gambling | ||||||
11 | winner or $150. | ||||||
12 | (c) The total amount withheld from the cash payout, | ||||||
13 | including the administrative fee, shall not exceed the total | ||||||
14 | cash winnings claimed by the obligor. If the cash payout | ||||||
15 | claimed is greater than the amount sufficient to satisfy the | ||||||
16 | obligor's delinquent child support payments, the licensee | ||||||
17 | shall pay the obligor the remaining balance of the payout, | ||||||
18 | less the administrative fee authorized by subsection (b), at | ||||||
19 | the time it is claimed. | ||||||
20 | (d) A licensee who in good faith complies with the | ||||||
21 | requirements of this Section shall not be liable to the gaming | ||||||
22 | winner or any other individual or entity. | ||||||
23 | (e) Upon request of a licensed owner under this Act, an | ||||||
24 | agent of the Board (such as a gaming special agent employed by | ||||||
25 | the Board, a State police officer, or a revenue agent) shall be | ||||||
26 | responsible for notifying the person identified as having |
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1 | delinquent claims due and payable to the State that the | ||||||
2 | licensed owner is required by law to withhold all or a portion | ||||||
3 | of his or her winnings. If given, this notification must be | ||||||
4 | provided at the time the winnings are withheld. | ||||||
5 | (f) The provisions of this Section shall be operative on | ||||||
6 | and after the date that rules are adopted by the Department of | ||||||
7 | Revenue pursuant to Section 2505-810 of the Civil | ||||||
8 | Administrative Code of Illinois (Department of Revenue Law) | ||||||
9 | and the State Comptroller pursuant to Section 31 of the State | ||||||
10 | Comptroller Act. | ||||||
11 | (g) The delinquent claims due and payable to the State | ||||||
12 | required to be withheld under this Section and the | ||||||
13 | administrative fee under subsection (b) have priority over any | ||||||
14 | secured or unsecured claim on cash winnings, except claims for | ||||||
15 | federal or State taxes that are required to be withheld under | ||||||
16 | federal or State law claims of delinquent child support. | ||||||
17 | (230 ILCS 10/13.3 new) | ||||||
18 | Sec. 13.3. Withholding of delinquent claims due and | ||||||
19 | payable to the State; signs; statement. | ||||||
20 | (a) Each licensed owner may post signs with a statement | ||||||
21 | regarding withholding of delinquent claims due and payable to | ||||||
22 | the State, the text of which shall be determined by rule by the | ||||||
23 | Department of Revenue, at the following locations in each | ||||||
24 | facility at which gambling is conducted by the licensed owner: | ||||||
25 | (1) each entrance and exit; |
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1 | (2) near each credit location; and | ||||||
2 | (3) at each cashier's cage. | ||||||
3 | The signs shall be provided by the Department of Revenue. | ||||||
4 | (b) Each licensed owner may print a statement regarding | ||||||
5 | withholding of delinquent claims due and payable to the State, | ||||||
6 | the text of which shall be determined by rule by the Department | ||||||
7 | of Revenue, on all paper stock that the license owner provides | ||||||
8 | to the general public. |