Section 460.101  Nature and Scope of the Tax

a)         The Coin-Operated Amusement Device and Redemption Machine Tax Act (the Act) imposes an annual privilege tax on the privilege of operating, in this State:

1)         every coin-in-the-slot-operated amusement device in this State, including a device operated or operable by insertion of coins, tokens, chips or similar objects, or operated by the use of a debit or prepaid card or mobile device, that returns to the player no money or property or right to receive money or property; and

2)         every redemption machine, as defined in Section 460.105.

b)         The amount of the tax is $30 for each device or machine for which a privilege tax decal is issued for a period beginning on or after August 1 of any year through July 31 of the following year.  All privilege tax decals issued by the Department shall expire on July 31 following issuance [35 ILCS 510/3(l)].  Privilege tax decals are issued in one-year increments only.

c)         The tax payable with respect to any amusement device or redemption machine must be remitted to the Department of Revenue with a form containing information regarding that device or machine.  The remittance should be made payable to the Department of Revenue.

d)         If an amount of tax, penalty or interest has been paid in error to the Department, a taxpayer may file a claim for credit or refund with the Department in accordance with the provisions of Section 2 of the Act [35 ILCS 510/2(b)].

(Source:  Amended at 41 Ill. Reg. 3495, effective March 10, 2017)