Sen. Bill Cunningham
Filed: 10/28/2021
 
 

 

 

 
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1
AMENDMENT TO HOUSE BILL 3136




2    AMENDMENT NO. ______. Amend House Bill 3136, AS AMENDED, 
3with reference to page and line numbers of Senate Amendment 
4No. 2, by replacing line 24 on page 20 through line 10 on page 
551 with the following:
 



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 
9gross
receipts received from gambling games authorized under 
10this Act at the rate of
20%.

11    (a-1) From January 1, 1998 until July 1, 2002, a privilege 
12tax is
imposed on persons engaged in the business of 
13conducting riverboat gambling
operations, based on the 
14adjusted gross receipts received by a licensed owner
from 
15gambling games authorized under this Act at the following 
16rates:


17        15% of annual adjusted gross receipts up to and 
 
 
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1    including $25,000,000;


2        20% of annual adjusted gross receipts in excess of 
3    $25,000,000 but not
exceeding $50,000,000;


4        25% of annual adjusted gross receipts in excess of 
5    $50,000,000 but not
exceeding $75,000,000;


6        30% of annual adjusted gross receipts in excess of 
7    $75,000,000 but not
exceeding $100,000,000;


8        35% of annual adjusted gross receipts in excess of 
9    $100,000,000.

10    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax 
11is imposed on
persons engaged in the business of conducting 
12riverboat gambling operations,
other than licensed managers 
13conducting riverboat gambling operations on behalf
of the 
14State,  based on the adjusted gross receipts received by a 
15licensed
owner from gambling games authorized under this Act 
16at the following rates:


17        15% of annual adjusted gross receipts up to and 
18    including $25,000,000;


19        22.5% of annual adjusted gross receipts in excess of 
20    $25,000,000 but not
exceeding $50,000,000;


21        27.5% of annual adjusted gross receipts in excess of 
22    $50,000,000 but not
exceeding $75,000,000;


23        32.5% of annual adjusted gross receipts in excess of 
24    $75,000,000 but not
exceeding $100,000,000;


25        37.5% of annual adjusted gross receipts in excess of 
26    $100,000,000 but not
exceeding $150,000,000;


 
 
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1        45% of annual adjusted gross receipts in excess of 
2    $150,000,000 but not
exceeding $200,000,000;


3        50% of annual adjusted gross receipts in excess of 
4    $200,000,000.

5    (a-3) Beginning July 1, 2003, a privilege tax is imposed 
6on persons engaged
in the business of conducting riverboat 
7gambling operations, other than
licensed managers conducting 
8riverboat gambling operations on behalf of the
State, based on 
9the adjusted gross receipts received by a licensed owner from

10gambling games authorized under this Act at the following 
11rates:


12        15% of annual adjusted gross receipts up to and 
13    including $25,000,000;


14        27.5% of annual adjusted gross receipts in excess of 
15    $25,000,000 but not
exceeding $37,500,000;


16        32.5% of annual adjusted gross receipts in excess of 
17    $37,500,000 but not
exceeding $50,000,000;


18        37.5% of annual adjusted gross receipts in excess of 
19    $50,000,000 but not
exceeding $75,000,000;


20        45% of annual adjusted gross receipts in excess of 
21    $75,000,000 but not
exceeding $100,000,000;


22        50% of annual adjusted gross receipts in excess of 
23    $100,000,000 but not
exceeding $250,000,000;


24        70% of annual adjusted gross receipts in excess of 
25    $250,000,000.

26    An amount equal to the amount of wagering taxes collected 
 
 
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1under this
subsection (a-3) that are in addition to the amount 
2of wagering taxes that
would have been collected if the 
3wagering tax rates under subsection (a-2)
were in effect shall 
4be paid into the Common School Fund.

5    The privilege tax imposed under this subsection (a-3) 
6shall no longer be
imposed beginning on the earlier of (i) July 
71, 2005; (ii) the first date
after June 20, 2003 that riverboat 
8gambling operations are conducted
pursuant to a dormant 
9license; or (iii) the first day that riverboat gambling

10operations are conducted under the authority of an owners 
11license that is in
addition to the 10 owners licenses 
12initially authorized under this Act.
For the purposes of this 
13subsection (a-3), the term "dormant license"
means an owners 
14license that is authorized by this Act under which no

15riverboat gambling operations are being conducted on June 20, 
162003.

17    (a-4) Beginning on the first day on which the tax imposed 
18under
subsection (a-3) is no longer imposed and ending upon 
19the imposition of the privilege tax under subsection (a-5) of 
20this Section, a privilege tax is imposed on persons
engaged in 
21the business of conducting gambling operations, other
than 
22licensed managers conducting riverboat gambling operations on 
23behalf of
the State, based on the adjusted gross receipts 
24received by a licensed owner
from gambling games authorized 
25under this Act at the following rates:


26        15% of annual adjusted gross receipts up to and 
 
 
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1    including $25,000,000;


2        22.5% of annual adjusted gross receipts in excess of 
3    $25,000,000 but not
exceeding $50,000,000;


4        27.5% of annual adjusted gross receipts in excess of 
5    $50,000,000 but not
exceeding $75,000,000;


6        32.5% of annual adjusted gross receipts in excess of 
7    $75,000,000 but not
exceeding $100,000,000;


8        37.5% of annual adjusted gross receipts in excess of 
9    $100,000,000 but not
exceeding $150,000,000;


10        45% of annual adjusted gross receipts in excess of 
11    $150,000,000 but not
exceeding $200,000,000;


12        50% of annual adjusted gross receipts in excess of 
13    $200,000,000.

14    For the imposition of the privilege tax in this subsection 
15(a-4), amounts paid pursuant to item (1) of subsection (b) of 
16Section 56 of the Illinois Horse Racing Act of 1975 shall not 
17be included in the determination of adjusted gross receipts. 
18    (a-5)(1) Beginning on July 1, 2020, a privilege tax is 
19imposed on persons engaged in the business of conducting 
20gambling operations, other than the owners licensee under 
21paragraph (1) of subsection (e-5) of Section 7 and licensed 
22managers conducting riverboat gambling operations on behalf of 
23the State, based on the adjusted gross receipts received by 
24such licensee from the gambling games authorized under this 
25Act.  The privilege tax for all gambling games other than table 
26games, including, but not limited to, slot machines, video 
 
 
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1game of chance gambling, and electronic gambling games shall 
2be at the following rates:
3        15% of annual adjusted gross receipts up to and 
4    including $25,000,000;
5        22.5% of annual adjusted gross receipts in excess of 
6    $25,000,000 but not exceeding $50,000,000;
7        27.5% of annual adjusted gross receipts in excess of 
8    $50,000,000 but not exceeding $75,000,000;
9        32.5% of annual adjusted gross receipts in excess of 
10    $75,000,000 but not exceeding $100,000,000;
11        37.5% of annual adjusted gross receipts in excess of 
12    $100,000,000 but not exceeding $150,000,000;
13        45% of annual adjusted gross receipts in excess of 
14    $150,000,000 but not exceeding $200,000,000;
15        50% of annual adjusted gross receipts in excess of 
16    $200,000,000.
17    The privilege tax for table games shall be at the 
18following rates:
19        15% of annual adjusted gross receipts up to and 
20    including $25,000,000;
21        20% of annual adjusted gross receipts in excess of 
22    $25,000,000.
23    For the imposition  of the privilege tax in this subsection 
24(a-5), amounts paid pursuant to item (1) of subsection (b) of 
25Section 56 of the Illinois Horse Racing Act of 1975 shall not 
26be included in the determination of adjusted gross receipts.
 
 
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1    (2) Beginning on the first day that an owners licensee 
2under paragraph (1) of subsection (e-5) of Section 7 conducts 
3gambling operations, either in a temporary facility or a 
4permanent facility, a privilege tax is imposed on persons 
5engaged in the business of conducting gambling operations 
6under paragraph (1) of subsection (e-5) of Section 7, other 
7than licensed managers conducting riverboat gambling 
8operations on behalf of the State, based on the adjusted gross 
9receipts received by such licensee from the gambling games 
10authorized under this Act. The privilege tax for all gambling 
11games other than table games, including, but not limited to, 
12slot machines, video game of chance gambling, and electronic 
13gambling games shall be at the following rates:
14        12% of annual adjusted gross receipts up to and
    
15    including $25,000,000 to the State and 10.5% of annual 
16    adjusted gross receipts up to and including $25,000,000 to 
17    the City of Chicago;
18        16% of annual adjusted gross receipts in excess of
    
19    $25,000,000 but not exceeding $50,000,000 to the State and 
20    14% of annual adjusted gross receipts in excess of 
21    $25,000,000 but not exceeding $50,000,000 to the City of 
22    Chicago;
23        20.1% of annual adjusted gross receipts in excess of
    
24    $50,000,000 but not exceeding $75,000,000 to the State and 
25    17.4% of annual adjusted gross receipts in excess of 
26    $50,000,000 but not exceeding $75,000,000 to the City of 
 
 
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1    Chicago;
2        21.4% of annual adjusted gross receipts in excess of
    
3    $75,000,000 but not exceeding $100,000,000 to the State 
4    and 18.6% of annual adjusted gross receipts in excess of 
5    $75,000,000 but not exceeding $100,000,000 to the City of 
6    Chicago;
7        22.7% of annual adjusted gross receipts in excess of
    
8    $100,000,000 but not exceeding $150,000,000 to the State 
9    and 19.8% of annual adjusted gross receipts in excess of 
10    $100,000,000 but not exceeding $150,000,000 to the City of 
11    Chicago;
12        24.1% of annual adjusted gross receipts in excess of
    
13    $150,000,000 but not exceeding $225,000,000 to the State 
14    and 20.9% of annual adjusted gross receipts in excess of 
15    $150,000,000 but not exceeding $225,000,000 to the City of 
16    Chicago;
17        26.8% of annual adjusted gross receipts in excess of
    
18    $225,000,000 but not exceeding $1,000,000,000 to the State 
19    and 23.2% of annual adjusted gross receipts in excess of 
20    $225,000,000 but not exceeding $1,000,000,000 to the City 
21    of Chicago;
22        40% of annual adjusted gross receipts in excess of 
23    $1,000,000,000 to the State and 34.7% of annual gross 
24    receipts in excess of $1,000,000,000 to the City of 
25    Chicago.
26    The privilege tax for table games shall be at the 
 
 
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1following rates:
2        8.1% of annual adjusted gross receipts up to and 
3    including $25,000,000 to the State and 6.9% of annual 
4    adjusted gross receipts up to and including $25,000,000 to 
5    the City of Chicago;
6        10.7% of annual adjusted gross receipts in excess of 
7    $25,000,000 but not exceeding $75,000,000 to the State and 
8    9.3% of annual adjusted gross receipts in excess of 
9    $25,000,000 but not exceeding $75,000,000 to the City of 
10    Chicago;
11        11.2% of annual adjusted gross receipts in excess of 
12    $75,000,000 but not exceeding $175,000,000 to the State 
13    and 9.8% of annual adjusted gross receipts in excess of 
14    $75,000,000 but not exceeding $175,000,000 to the City of 
15    Chicago;
16        13.5% of annual adjusted gross receipts in excess of 
17    $175,000,000 but not exceeding $225,000,000 to the State 
18    and 11.5% of annual adjusted gross receipts in excess of 
19    $175,000,000 but not exceeding $225,000,000 to the City of 
20    Chicago;
21        15.1% of annual adjusted gross receipts in excess of 
22    $225,000,000 but not exceeding $275,000,000 to the State 
23    and 12.9% of annual adjusted gross receipts in excess of 
24    $225,000,000 but not exceeding $275,000,000 to the City of 
25    Chicago;
26        16.2% of annual adjusted gross receipts in excess of 
 
 
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1    $275,000,000 but not exceeding $375,000,000 to the State 
2    and 13.8% of annual adjusted gross receipts in excess of 
3    $275,000,000 but not exceeding $375,000,000 to the City of 
4    Chicago;
5        18.9% of annual adjusted gross receipts in excess of 
6    $375,000,000 to the State and 16.1% of annual gross 
7    receipts in excess of $375,000,000 to the City of Chicago. 
8    For the imposition  of the privilege tax in this subsection 
9(a-5), amounts paid pursuant to item (1) of subsection (b) of 
10Section 56 of the Illinois Horse Racing Act of 1975 shall not 
11be included in the determination of adjusted gross receipts. 
12    Notwithstanding the provisions of this subsection (a-5), 
13for the first 10 years that the privilege tax is imposed under 
14this subsection (a-5),  the privilege tax shall be imposed on 
15the modified annual adjusted gross receipts of a riverboat or 
16casino conducting gambling operations in the City of East St. 
17Louis,  unless:
18        (1) the riverboat or casino fails to employ at least  
19    450 people , except no minimum employment shall be 
20    required during 2020 and 2021 or during periods that the 
21    riverboat or casino is closed on orders of State officials 
22    for public health emergencies or other emergencies not 
23    caused by the riverboat or casino;
24        (2) the riverboat or casino fails to maintain 
25    operations in a manner consistent with this Act or is not a 
26    viable riverboat or casino subject to the approval of the 
 
 
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1    Board; or
2        (3) the owners licensee is not an entity in which 
3    employees participate in an employee stock ownership plan 
4    or in which the owners licensee sponsors a 401(k) 
5    retirement plan and makes a matching employer contribution 
6    equal to at least one-quarter of the first 12% or one-half 
7    of the first 6% of each participating employee's 
8    contribution, not to exceed any limitations under federal 
9    laws and regulations. 
10    As used in this subsection (a-5), "modified annual 
11adjusted gross receipts" means:
12        (A) for calendar year 2020, the annual adjusted gross 
13    receipts for the current year minus the difference between 
14    an amount equal to the average annual adjusted gross 
15    receipts from a riverboat or casino conducting gambling 
16    operations in the City of East St. Louis for 2014, 2015, 
17    2016, 2017, and 2018 and the annual adjusted gross 
18    receipts for 2018; 
19        (B) for calendar year 2021, the annual adjusted gross 
20    receipts for the current year minus the difference between 
21    an amount equal to the average annual adjusted gross 
22    receipts from a riverboat or casino conducting gambling 
23    operations in the City of East St. Louis for 2014, 2015, 
24    2016, 2017, and 2018 and the annual adjusted gross 
25    receipts for 2019; and 
26        (C) for calendar years 2022 through 2029, the annual 
 
 
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1    adjusted gross receipts for the current year minus the 
2    difference between an amount equal to the average annual 
3    adjusted gross receipts from a riverboat or casino 
4    conducting gambling operations in the City of East St. 
5    Louis for 3 years preceding the current year and the 
6    annual adjusted gross receipts for the immediately 
7    preceding year. 
8    (a-6) From June 28, 2019 (the effective date of Public Act 
9101-31) until June 30, 2023, an owners licensee that conducted 
10gambling operations prior to January 1, 2011 shall receive a 
11dollar-for-dollar credit against the tax imposed under this 
12Section for any renovation or construction costs paid by the 
13owners licensee, but in no event shall the credit exceed 
14$2,000,000.
15    Additionally, from June 28, 2019 (the effective date of 
16Public Act 101-31) until December 31, 2022, an owners licensee 
17that (i) is located within 15 miles of the Missouri border, and 
18(ii) has at least 3 riverboats, casinos, or their equivalent 
19within a 45-mile radius, may be authorized to relocate to a new 
20location with the approval of both the unit of local 
21government designated as the home dock and the Board, so long 
22as the new location is within the same unit of local government 
23and no more than 3 miles away from its original location. Such 
24owners licensee shall receive a credit against the tax imposed 
25under this Section equal to 8% of the total project costs, as 
26approved by the Board, for any renovation or construction 
 
 
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1costs paid by the owners licensee for the construction of the 
2new facility, provided that the new facility is operational by 
3July 1, 2022. In determining whether or not to approve a 
4relocation, the Board must consider the extent to which the 
5relocation will diminish the gaming revenues received by other 
6Illinois gaming facilities.
7    (a-7) Beginning in the initial adjustment year and through 
8the final adjustment year, if the total obligation imposed 
9pursuant to either subsection (a-5) or (a-6) will result in an 
10owners licensee receiving less after-tax adjusted gross 
11receipts than it received in calendar year 2018, then the 
12total amount of privilege taxes that the owners licensee is 
13required to pay for that calendar year shall be reduced to the 
14extent necessary so that the after-tax adjusted gross receipts 
15in that calendar year equals the after-tax adjusted gross 
16receipts in calendar year 2018, but the privilege tax 
17reduction shall not exceed the annual adjustment cap. If 
18pursuant to this subsection (a-7), the total obligation 
19imposed pursuant to either subsection (a-5) or (a-6) shall be 
20reduced, then the owners licensee shall not receive a refund 
21from the State at the end of the subject calendar year but 
22instead shall be able to apply that amount as a credit against 
23any payments it owes to the State in the following calendar 
24year to satisfy its total obligation under either subsection 
25(a-5) or (a-6).  The credit for the final adjustment year shall 
26occur in the calendar year following the final adjustment 
 
 
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1year.
2    If an owners licensee that conducted gambling operations 
3prior to January 1, 2019 expands its riverboat or casino, 
4including, but not limited to, with respect to its gaming 
5floor, additional non-gaming amenities such as restaurants, 
6bars, and hotels and other additional facilities, and incurs 
7construction and other costs related to such expansion from 
8June 28, 2019 (the effective date of Public Act 101-31) until 
9June 28, 2024 (the 5th anniversary of the effective date of 
10Public Act  101-31), then for each $15,000,000 spent for any 
11such construction or other costs related to expansion paid by 
12the owners licensee, the final adjustment year shall be 
13extended by one year and the annual adjustment cap shall 
14increase by 0.2% of adjusted gross receipts during each 
15calendar year until and including the final adjustment year.  
16No further modifications to the final adjustment year or 
17annual adjustment cap shall be made after $75,000,000 is 
18incurred in construction or other costs related to expansion 
19so that the final adjustment year shall not extend beyond the 
209th calendar year after the initial adjustment year, not 
21including the initial adjustment year, and the annual 
22adjustment cap shall not exceed 4% of adjusted gross receipts 
23in a particular calendar year.  Construction and other costs 
24related to expansion shall include all project related costs, 
25including, but not limited to, all hard and soft costs, 
26financing costs, on or off-site ground, road or utility work, 
 
 
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1cost of gaming equipment and all other personal property, 
2initial fees assessed for each incremental gaming position, 
3and the cost of incremental land acquired for such expansion.  
4Soft costs shall include, but not be limited to, legal fees, 
5architect, engineering and design costs, other consultant 
6costs, insurance cost, permitting costs, and pre-opening costs 
7related to the expansion, including, but not limited to, any 
8of the following: marketing, real estate taxes, personnel, 
9training, travel and out-of-pocket expenses, supply, 
10inventory, and other costs, and any other project related soft 
11costs. 
12    To be eligible for the tax credits in subsection (a-6), 
13all construction contracts shall include a requirement that 
14the contractor enter into a project labor agreement with the 
15building and construction trades council with geographic 
16jurisdiction of the location of the proposed gaming facility.
17    Notwithstanding any other provision of this subsection 
18(a-7), this subsection (a-7) does not apply to an owners 
19licensee unless such owners licensee spends at least 
20$15,000,000 on construction and other costs related to its 
21expansion, excluding the initial fees assessed for each 
22incremental gaming position. 
23    This subsection (a-7) does not apply to owners licensees

24authorized pursuant to subsection (e-5) of Section 7 of this

25Act.
26    For purposes of this subsection (a-7):
 
 
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1    "Building and construction trades council" means any 
2organization representing multiple construction entities that 
3are monitoring or attentive to compliance with public or 
4workers' safety laws, wage and hour requirements, or other 
5statutory requirements or that are making or maintaining 
6collective bargaining agreements. 
7    "Initial adjustment year" means the year commencing on 
8January 1 of the calendar year immediately following the 
9earlier of the following: 
10        (1) the commencement of gambling operations, either in 
11    a temporary or permanent facility, with respect to the 
12    owners license authorized under paragraph (1) of 
13    subsection (e-5) of Section 7 of this Act; or
14        (2) June 28, 2021 (24 months after the effective date 
15    of Public Act 101-31); 
16provided the initial adjustment year shall not commence 
17earlier than June 28, 2020 (12 months after the effective date 
18of Public Act 101-31). 
19    "Final adjustment year" means the 2nd calendar year after 
20the initial adjustment year, not including the initial 
21adjustment year, and as may be extended further as described 
22in this subsection (a-7). 
23    "Annual adjustment cap" means 3% of adjusted gross 
24receipts in a particular calendar year, and as may be 
25increased further as otherwise described in this subsection 
26(a-7). 
 
 
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1    (a-8) Riverboat gambling operations conducted by a 
2licensed manager on
behalf of the State are not subject to the 
3tax imposed under this Section.

4    (a-9) Beginning on  January 1, 2020, the calculation of 
5gross receipts or adjusted gross receipts, for the purposes of 
6this Section, for a riverboat, a casino, or an organization 
7gaming facility shall not include the dollar amount of 
8non-cashable vouchers, coupons, and electronic promotions 
9redeemed by wagerers upon the riverboat, in the casino, or in 
10the organization gaming facility up to and including an amount 
11not to exceed  20% of a riverboat's, a casino's, or an 
12organization gaming facility's adjusted gross receipts.
13    The Illinois Gaming Board shall submit to the General 
14Assembly a comprehensive report no later than March 31, 2023 
15detailing, at a minimum, the effect of removing non-cashable 
16vouchers, coupons, and electronic promotions from this 
17calculation on net gaming revenues to the State in calendar 
18years 2020 through 2022, the increase or reduction in wagerers 
19as a result of removing non-cashable vouchers, coupons, and 
20electronic promotions from this calculation, the effect of the 
21tax rates in subsection (a-5) on net gaming revenues to this 
22State, and proposed modifications to the calculation. 
23    (a-10) The taxes imposed by this Section shall be paid by 
24the licensed
owner or the organization gaming licensee to the 
25Board not later than 5:00 o'clock p.m. of the day after the day

26when the wagers were made.

 
 
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1    (a-15) If the privilege tax imposed under subsection (a-3) 
2is no longer imposed pursuant to item (i) of the last paragraph 
3of subsection (a-3), then by June 15 of each year, each owners 
4licensee, other than an owners licensee that   admitted 
51,000,000 persons or
fewer in calendar year 2004, must, in 
6addition to the payment of all amounts otherwise due under 
7this Section, pay to the Board a reconciliation payment in the 
8amount, if any, by which the licensed owner's base amount 
9exceeds the amount of net privilege tax paid by the licensed 
10owner to the Board in the then current State fiscal year. A 
11licensed owner's net privilege tax obligation due for the 
12balance of the State fiscal year shall be reduced up to the 
13total of the amount paid by the licensed owner in its June 15 
14reconciliation payment. The obligation imposed by this 
15subsection (a-15) is binding on any person, firm, corporation, 
16or other entity that acquires an ownership interest in any 
17such owners license. The obligation imposed under this 
18subsection (a-15) terminates on the earliest of: (i) July 1, 
192007, (ii) the first day after August 23, 2005 (the effective 
20date of Public Act 94-673) this amendatory Act of the 94th 
21General Assembly that riverboat gambling operations are 
22conducted pursuant to a dormant license, (iii) the first day 
23that riverboat gambling operations are conducted under the 
24authority of an owners license that is in addition to the 10 
25owners licenses initially authorized under this Act, or (iv) 
26the first day that a licensee under the Illinois Horse Racing 
 
 
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1Act of 1975 conducts gaming operations with slot machines or 
2other electronic gaming devices.  The Board must reduce the 
3obligation imposed under this subsection (a-15) by an amount 
4the Board deems reasonable for any of the following reasons: 
5(A) an act or acts of God, (B) an act of bioterrorism or 
6terrorism or a bioterrorism or terrorism threat that was 
7investigated by a law enforcement agency, or (C) a condition 
8beyond the control of the owners licensee that does not result 
9from any act or omission by the owners licensee or any of its 
10agents and that poses a hazardous threat to the health and 
11safety of patrons. If an owners licensee pays an amount in 
12excess of its liability under this Section, the Board shall 
13apply the overpayment to future payments required under this 
14Section.
15    For purposes of this subsection (a-15):
16    "Act of God" means an incident caused by the operation of 
17an extraordinary force that cannot be foreseen, that cannot be 
18avoided by the exercise of due care, and for which no person 
19can be held liable.

20    "Base amount" means the following:
21        For a riverboat in Alton, $31,000,000.

22        For a riverboat in East Peoria, $43,000,000.

23        For the Empress riverboat in Joliet, $86,000,000.

24        For a riverboat in Metropolis, $45,000,000.

25        For the Harrah's  riverboat in Joliet, $114,000,000.

26        For a riverboat in Aurora, $86,000,000.

 
 
10200HB3136sam004- 20 -LRB102 14595 AMC 30336 a

1        For a riverboat in East St. Louis, $48,500,000.

2        For a riverboat in Elgin, $198,000,000.

3    "Dormant license" has the meaning ascribed to it in 
4subsection (a-3).

5    "Net privilege tax" means all privilege taxes paid by a 
6licensed owner to the Board under this Section, less all 
7payments made from the State Gaming Fund pursuant to 
8subsection (b) of this Section.
9    The changes made to this subsection (a-15) by Public Act 
1094-839 are intended to restate and clarify the intent of 
11Public Act 94-673 with respect to the amount of the payments 
12required to be made under this subsection by an owners 
13licensee to the Board.

14    (b) From the tax revenue from riverboat or casino gambling

15deposited in the State Gaming Fund under this Section, an 
16amount equal to 5% of
adjusted gross receipts generated by a 
17riverboat or a casino, other than a riverboat or casino 
18designated in paragraph (1), (3), or (4) of subsection (e-5) 
19of Section 7, shall be paid monthly, subject
to appropriation 
20by the General Assembly, to the unit of local government in 
21which the casino is located or that
is designated as the home 
22dock of the riverboat. Notwithstanding anything to the 
23contrary, beginning on the first day that an owners licensee 
24under paragraph (1), (2), (3), (4), (5), or (6) of subsection 
25(e-5) of Section 7 conducts gambling operations, either in a 
26temporary facility or a permanent facility,  and for 2 years 
 
 
10200HB3136sam004- 21 -LRB102 14595 AMC 30336 a

1thereafter, a unit of local government designated as the home 
2dock of a riverboat  whose license was issued before January 1, 
32019, other than a riverboat conducting gambling operations in 
4the City of East St. Louis, shall not receive less under this 
5subsection (b) than the amount the unit of local government 
6received under this subsection (b) in calendar year 2018. 
7Notwithstanding anything to the contrary and because the City 
8of East St. Louis is a financially distressed city, beginning 
9on the first day that an owners licensee under paragraph (1), 
10(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 
11conducts gambling operations, either in a temporary facility 
12or a permanent facility,  and for 10 years thereafter, a unit of 
13local government designated as the home dock of a riverboat  
14conducting gambling operations in the City of East St. Louis 
15shall not receive less under this subsection (b) than the 
16amount the unit of local government received under this 
17subsection (b) in calendar year 2018. 
18    From the tax revenue
deposited in the State Gaming Fund 
19pursuant to riverboat or casino gambling operations
conducted 
20by a licensed manager on behalf of the State, an amount equal 
21to 5%
of adjusted gross receipts generated pursuant to those 
22riverboat or casino gambling
operations shall be paid monthly,

23subject to appropriation by the General Assembly, to the unit 
24of local
government that is designated as the home dock of the 
25riverboat upon which
those riverboat gambling operations are 
26conducted or in which the casino is located.
 
 
10200HB3136sam004- 22 -LRB102 14595 AMC 30336 a

1    From the tax revenue from riverboat or casino gambling 
2deposited in the State Gaming Fund under this Section, an 
3amount equal to 5% of the adjusted gross receipts generated by 
4a riverboat designated in paragraph (3) of subsection (e-5) of 
5Section 7 shall be divided and remitted monthly, subject to 
6appropriation, as follows: 70% to  Waukegan, 10% to Park City, 
715% to North Chicago, and 5% to Lake County.
8    From the tax revenue from riverboat or casino gambling 
9deposited in the State Gaming Fund under this Section, an 
10amount equal to 5% of the adjusted gross receipts generated by 
11a riverboat designated in paragraph (4) of subsection (e-5) of 
12Section 7 shall be remitted monthly, subject to appropriation, 
13as follows: 70% to the City of Rockford, 5% to the City of 
14Loves Park, 5% to the Village of Machesney, and 20% to  
15Winnebago County.
16    From the tax revenue from riverboat or casino gambling 
17deposited in the State Gaming Fund under this Section, an 
18amount equal to 5% of the adjusted gross receipts generated by 
19a riverboat designated in paragraph (5) of subsection (e-5) of 
20Section 7 shall be remitted monthly, subject to appropriation, 
21as follows: 2% to the unit of local government in which the  
22riverboat or casino is located, and 3% shall be distributed: 
23(A) in accordance with a regional capital development plan 
24entered into by the following communities: Village of Beecher, 
25City of Blue Island, Village of Burnham, City of Calumet City, 
26Village of Calumet Park, City of Chicago Heights, City of 
 
 
10200HB3136sam004- 23 -LRB102 14595 AMC 30336 a

1Country Club Hills, Village of Crestwood, Village of Crete, 
2Village of Dixmoor, Village of Dolton, Village of East Hazel 
3Crest, Village of Flossmoor, Village of Ford Heights, Village 
4of Glenwood, City of Harvey, Village of Hazel Crest, Village 
5of Homewood, Village of Lansing, Village of Lynwood, City of 
6Markham, Village of Matteson, Village of Midlothian, Village 
7of Monee, City of Oak Forest, Village of Olympia Fields, 
8Village of Orland Hills, Village of Orland Park, City of Palos 
9Heights, Village of Park Forest, Village of Phoenix, Village 
10of Posen, Village of Richton Park, Village of Riverdale, 
11Village of Robbins, Village of Sauk Village, Village of South 
12Chicago Heights, Village of South Holland, Village of Steger, 
13Village of Thornton, Village of Tinley Park, Village of 
14University Park, and Village of Worth; or (B) if no regional 
15capital development plan exists, equally among the communities 
16listed in item (A) to be used for capital expenditures or 
17public pension payments, or both. 
18    Units of local government may refund any portion of the 
19payment that they receive pursuant to this subsection (b) to 
20the riverboat or casino.

21    (b-4) Beginning on the first day the licensee under 
22paragraph (5) of subsection (e-5) of Section 7 conducts 
23gambling operations, either in a temporary facility or a 
24permanent facility, and ending on July 31, 2042, from the tax 
25revenue deposited in the State Gaming Fund under this Section, 
26$5,000,000 shall be paid annually, subject
to appropriation, 
 
 
10200HB3136sam004- 24 -LRB102 14595 AMC 30336 a

1to the host municipality of that owners licensee of a license 
2issued or re-issued pursuant to Section
7.1 of this Act before 
3January 1, 2012. Payments received by the host municipality 
4pursuant to this subsection (b-4) may not be shared with any 
5other unit of local government. 
6    (b-5) Beginning on June 28, 2019 (the effective date of 
7Public Act 101-31), from the tax revenue
 deposited in the 
8State Gaming Fund under this Section, an amount equal to 3% of

9adjusted gross receipts generated by each organization gaming 
10facility located outside Madison County shall be paid monthly, 
11subject
to appropriation by the General Assembly, to a 
12municipality other than the Village of Stickney in which each 
13organization gaming facility is located or, if the 
14organization gaming facility is not located within a 
15municipality, to the county in which the organization gaming 
16facility is located, except as otherwise provided in this 
17Section.  From the tax revenue deposited in the State Gaming 
18Fund under this Section, an amount equal to 3% of adjusted 
19gross receipts generated by an organization gaming facility 
20located in the Village of Stickney shall be paid monthly, 
21subject to appropriation by the General Assembly, as follows: 
2225% to the Village of Stickney, 5% to the City of Berwyn, 50% 
23to the Town of Cicero, and 20% to the Stickney Public Health 
24District.
25    From the tax revenue deposited in the State Gaming Fund 
26under this Section, an amount equal to 5% of adjusted gross 
 
 
10200HB3136sam004- 25 -LRB102 14595 AMC 30336 a

1receipts generated by an organization gaming facility located 
2in the City of Collinsville shall be paid monthly, subject to 
3appropriation by the General Assembly, as follows: 30% to the 
4City of Alton, 30% to the City of East St. Louis, and 40% to 
5the City of Collinsville. 
6    Municipalities and counties may refund any portion of the 
7payment that they receive pursuant to this subsection (b-5) to 
8the organization gaming facility. 
9    (b-6) Beginning on June 28, 2019 (the effective date of 
10Public Act 101-31), from the tax revenue deposited in the 
11State Gaming Fund under this Section, an amount equal to 2% of 
12adjusted gross receipts generated by an organization gaming 
13facility located outside Madison County shall be paid monthly, 
14subject to appropriation by the General Assembly, to the 
15county in which the organization gaming facility is located 
16for the purposes of its criminal justice system or health care 
17system. 
18    Counties may refund any portion of the payment that they 
19receive pursuant to this subsection (b-6) to the organization 
20gaming facility. 
21    (b-7) From the tax revenue from the organization gaming 
22licensee located in one of the following townships of Cook 
23County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or 
24Worth, an amount equal to 5% of the adjusted gross receipts 
25generated by that organization gaming licensee shall be 
26remitted monthly, subject to appropriation, as follows: 2% to 
 
 
10200HB3136sam004- 26 -LRB102 14595 AMC 30336 a

1the unit of local government in which the  organization gaming 
2licensee is located, and 3% shall be distributed: (A) in 
3accordance with a regional capital development plan entered 
4into by the following communities: Village of Beecher, City of 
5Blue Island, Village of Burnham, City of Calumet City, Village 
6of Calumet Park, City of Chicago Heights, City of Country Club 
7Hills, Village of Crestwood, Village of Crete, Village of 
8Dixmoor, Village of Dolton, Village of East Hazel Crest, 
9Village of Flossmoor, Village of Ford Heights, Village of 
10Glenwood, City of Harvey, Village of Hazel Crest, Village of 
11Homewood, Village of Lansing, Village of Lynwood, City of 
12Markham, Village of Matteson, Village of Midlothian, Village 
13of Monee, City of Oak Forest, Village of Olympia Fields, 
14Village of Orland Hills, Village of Orland Park, City of Palos 
15Heights, Village of Park Forest, Village of Phoenix, Village 
16of Posen, Village of Richton Park, Village of Riverdale, 
17Village of Robbins, Village of Sauk Village, Village of South 
18Chicago Heights, Village of South Holland, Village of Steger, 
19Village of Thornton, Village of Tinley Park, Village of 
20University Park, and Village of Worth; or (B) if no regional 
21capital development plan exists, equally among the communities 
22listed in item (A) to be used for capital expenditures or 
23public pension payments, or both. 
24    (b-8) In lieu of the payments under subsection (b) of this 
25Section, from the tax revenue deposited in the State Gaming

26Fund pursuant to riverboat or casino gambling operations 
 
 
10200HB3136sam004- 27 -LRB102 14595 AMC 30336 a

1conducted by an owners licensee
under paragraph (1) of 
2subsection (e-5) of Section 7, an amount equal to the tax 
3revenue
generated from the privilege tax imposed by paragraph 
4(2) of subsection (a-5) that is to be
paid to the City of 
5Chicago shall be paid monthly, subject
to appropriation by the 
6General Assembly, as follows: (1) an amount equal to 0.5% of 
7the annual adjusted gross receipts
generated by the owners 
8licensee under paragraph (1) of subsection (e-5) of Section 7 
9to the home rule county in which the owners licensee is located 
10for the purpose of enhancing
the county's criminal justice 
11system; and (2) the balance to the City of Chicago and shall be 
12expended or obligated by the City of Chicago for pension 
13payments in accordance with Public Act 99-506. 
14    (c) Appropriations, as approved by the General Assembly, 
15may be made
from the State Gaming Fund to the Board (i) for the 
16administration and enforcement of this Act and the Video 
17Gaming Act, (ii) for distribution to the Illinois State Police 
18and to the Department of Revenue for the enforcement of this 
19Act and the Video Gaming Act, and (iii) to the
Department of 
20Human Services for the administration of programs to treat

21problem gambling, including problem gambling from sports 
22wagering. The Board's annual appropriations request must 
23separately state its funding needs for the regulation of 
24gaming authorized under Section 7.7, riverboat gaming, casino 
25gaming, video gaming, and sports wagering.

26    (c-2) An amount equal to 2% of the adjusted gross receipts 
 
 
10200HB3136sam004- 28 -LRB102 14595 AMC 30336 a

1generated by an organization gaming facility located within a 
2home rule county with a population of over 3,000,000 
3inhabitants shall be paid, subject to appropriation
from the 
4General Assembly, from the State Gaming Fund  to the  home rule

5county in which the organization gaming  licensee is located 
6for the purpose of
enhancing the county's criminal justice 
7system. 
8    (c-3) Appropriations, as approved by the General Assembly, 
9may be made from the tax revenue deposited into the State 
10Gaming Fund from organization gaming licensees pursuant to 
11this Section for the administration and enforcement of this 
12Act. 

13    (c-4) After payments required under subsections (b), 
14(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from 
15the tax revenue from organization gaming licensees deposited 
16into the State Gaming Fund under this Section, all remaining 
17amounts from organization gaming licensees shall be 
18transferred into the Capital Projects Fund.
19    (c-5) (Blank).

20    (c-10) Each year the General Assembly shall appropriate 
21from the General
Revenue Fund to the Education Assistance Fund 
22an amount equal to the amount
paid into the Horse Racing Equity 
23Fund pursuant to subsection (c-5) in the
prior calendar year.

24    (c-15) After the payments required under subsections (b), 
25(c), and (c-5)
have been made, an amount equal to 2% of the 
26adjusted gross receipts of (1)
an owners licensee that 
 
 
10200HB3136sam004- 29 -LRB102 14595 AMC 30336 a

1relocates pursuant to Section 11.2, (2) an owners
licensee 
2conducting riverboat gambling operations pursuant to
an
owners 
3license that is initially issued after June 25, 1999,
or (3) 
4the first
riverboat gambling operations conducted by a 
5licensed manager on behalf of the
State under Section 7.3,

6whichever comes first, shall be paid, subject to appropriation

7from the General Assembly, from the State Gaming Fund to each 
8home rule
county with a population of over 3,000,000 
9inhabitants for the purpose of
enhancing the county's criminal 
10justice system.

11    (c-20) Each year the General Assembly shall appropriate 
12from the General
Revenue Fund to the Education Assistance Fund 
13an amount equal to the amount
paid to each home rule county 
14with a population of over 3,000,000 inhabitants
pursuant to 
15subsection (c-15) in the prior calendar year.

16    (c-21) After the payments required under subsections (b), 
17(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have 
18been made, an amount equal to 0.5% of the adjusted gross 
19receipts generated by the owners licensee under paragraph (1) 
20of subsection (e-5) of Section 7 shall be paid monthly, 
21subject to appropriation
from the General Assembly, from the 
22State Gaming Fund to the home rule
county in which the owners 
23licensee is located for the purpose of
enhancing the county's 
24criminal justice system. 
25    (c-22) After the payments required under subsections (b), 
26(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and 
 
 
10200HB3136sam004- 30 -LRB102 14595 AMC 30336 a

1(c-21) have been made, an amount equal to 2% of the adjusted 
2gross receipts generated by the owners licensee under 
3paragraph (5) of subsection (e-5) of Section 7 shall be paid, 
4subject to appropriation
from the General Assembly, from the 
5State Gaming Fund to the home rule
county in which the owners 
6licensee is located for the purpose of
enhancing the county's 
7criminal justice system. 
8    (c-25) From July 1, 2013 and each July 1 thereafter 
9through July 1, 2019, $1,600,000 shall be transferred from the 
10State Gaming Fund to the Chicago State University Education 
11Improvement Fund.

12    On July 1, 2020 and each July 1 thereafter, $3,000,000 
13shall be transferred from the State Gaming Fund to the Chicago 
14State University Education Improvement Fund. 
15    (c-30) On July 1, 2013 or as soon as possible thereafter, 
16$92,000,000 shall be transferred from the State Gaming Fund to 
17the School Infrastructure Fund and $23,000,000 shall be 
18transferred from the State Gaming Fund to the Horse Racing 
19Equity Fund. 
20    (c-35) Beginning on July 1, 2013, in addition to any 
21amount transferred under subsection (c-30) of this Section, 
22$5,530,000 shall be transferred monthly from the State Gaming 
23Fund to the School Infrastructure Fund. 
24    (d) From time to time, through June 30, 2021, the
Board 
25shall transfer the remainder of the funds
generated by this 
26Act into the Education
Assistance Fund.

 
 
10200HB3136sam004- 31 -LRB102 14595 AMC 30336 a

1    (d-5) Beginning on July 1, 2021, on the last day of each 
2month, or as soon thereafter as possible, after all the 
3required expenditures, distributions, and transfers have been 
4made from the State Gaming Fund for the month pursuant to 
5subsections (b) through (c-35), at the direction of the Board, 
6the Comptroller shall direct and the Treasurer shall transfer 
7$22,500,000, along with any deficiencies in such amounts from 
8prior months in the same fiscal year, from the State Gaming 
9Fund to the Education Assistance Fund; then, at the direction 
10of the Board, the Comptroller shall direct and the Treasurer 
11shall transfer the remainder of the funds generated by this 
12Act, if any, from the State Gaming Fund to the Capital Projects 
13Fund. 
14    (e) Nothing in this Act shall prohibit the unit of local 
15government
designated as the home dock of the riverboat from 
16entering into agreements
with other units of local government 
17in this State or in other states to
share its portion of the 
18tax revenue.

19    (f) To the extent practicable, the Board shall administer 
20and collect the
wagering taxes imposed by this Section in a 
21manner consistent with the
provisions of Sections 4, 5, 5a, 
225b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of 
23the Retailers' Occupation Tax Act and Section 3-7 of the

24Uniform Penalty and Interest Act.

25(Source: P.A. 101-31, Article 25, Section 25-910, eff. 
266-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; 
 
 
10200HB3136sam004- 32 -LRB102 14595 AMC 30336 a

1101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff. 
28-20-21; revised 10-14-21.)"; and

 
3on page 81, line 2, by replacing "Section" with "Act"; and


 
4on page 82, lines 22 and 23, by replacing "on or before 
5November
1, 2021" with
"before November
1, 2021"; and
 
6on page 85, line 20, by replacing "county" with 
7"municipality".