102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3671
 
Introduced 2/22/2021, by Rep. LaToya Greenwood
 
SYNOPSIS AS INTRODUCED:
 

 
230 ILCS 45/25-90

     Amends the Sports Wagering Act. Provides that, beginning July 1, 2021, in addition to the tax imposed for the privilege of holding a license to operate sports wagering under the Act, the State shall impose and collect 5% of adjusted gross receipts generated by a master sports wagering licensee (other than an online sports wagering operator) to be paid monthly, subject to appropriation by the General Assembly, to the unit of local government in which the master sports wagering licensee is located. Effective immediately.
  


LRB102 14016 SMS 19368 b

FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
HB3671LRB102 14016 SMS 19368 b


  
1    AN ACT concerning gaming.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Sports Wagering Act is amended  by changing 
5Section 25-90 as follows:
 
6    (230 ILCS 45/25-90)

7    Sec. 25-90. Tax; Sports Wagering Fund. 
8    (a) For the privilege of holding a license to operate 
9sports wagering under this Act, this State shall impose and 
10collect 15% of a master sports wagering licensee's adjusted 
11gross sports wagering receipts from sports wagering. The 
12accrual method of accounting shall be used for purposes of 
13calculating the amount of the tax owed by the licensee.
14    The taxes levied and collected pursuant to this subsection 
15(a) are due and payable to the Board no later than the last day 
16of the month following the calendar month in which the 
17adjusted gross sports wagering receipts were received and the 
18tax obligation was accrued.
19    (a-3) Beginning July 1, 2021, in addition to the tax 
20imposed under subsection (a) of this Section, for the 
21privilege of holding a license to operate sports wagering 
22under this Act, the State shall impose and collect 5% of 
23adjusted gross receipts generated by a master sports wagering 
 
 
HB3671- 2 -LRB102 14016 SMS 19368 b

1licensee, other than a licensee under Section 25-45, to be 
2paid monthly, subject to appropriation by the General 
3Assembly, to the unit of local government in which the master 
4sports wagering licensee is located. 
5    (a-5) In addition to the tax imposed under subsection (a) 
6of this Section, for the privilege of holding a license to 
7operate sports wagering under this Act, the State shall impose 
8and collect 2% of the adjusted gross receipts from sports 
9wagers that are placed within a home rule county with a 
10population of over 3,000,000 inhabitants, which shall be paid, 
11subject to appropriation from the General Assembly, from the 
12Sports Wagering Fund to that home rule county for the purpose 
13of enhancing the county's criminal justice system.
14    (b) The Sports Wagering Fund is hereby created as special 
15fund in the State treasury. Except as otherwise provided in 
16this Act, all moneys collected under this Act by the Board 
17shall be deposited into the Sports Wagering Fund. On the 25th 
18of each month, any moneys remaining in the Sports Wagering 
19Fund shall be transferred to the Capital Projects Fund.

20(Source: P.A. 101-31, eff. 6-28-19.)
  
 
21    Section 99. Effective date. This Act takes effect upon 
22becoming law.