093_HB1069sam001











                                     LRB093 05452 LRD 17358 a

 1                    AMENDMENT TO HOUSE BILL 1069

 2        AMENDMENT NO.     .  Amend House Bill 1069  by  replacing
 3    everything after the enacting clause with the following:

 4        "Section  5.   The  Riverboat  Gambling Act is amended by
 5    changing Section 12 as follows:

 6        (230 ILCS 10/12) (from Ch. 120, par. 2412)
 7        Sec. 12. Admission tax; fees.
 8        (a)  A tax is hereby imposed upon  admissions  authorized
 9    pursuant to this Act.  Until July 1, 2002, the rate is $2 per
10    person  admitted.   From Beginning July 1, 2002 until July 1,
11    2003, the rate is $3 per person admitted. Beginning  July  1,
12    2003, for a licensee that admitted 1,000,000 persons or fewer
13    in  the  previous  calendar  year,  the rate is $3 per person
14    admitted; for a licensee that admitted  more  than  1,000,000
15    but  no  more than 2,300,000 persons in the previous calendar
16    year, the rate is $4 per person admitted; and for a  licensee
17    that  admitted  more  than  2,300,000 persons in the previous
18    calendar year, the rate  is  $5  per  person  admitted.  This
19    admission  tax  is imposed upon the licensed owner conducting
20    gambling.
21             (1)  The  admission  tax  shall  be  paid  for  each
22        admission.
 
                            -2-      LRB093 05452 LRD 17358 a
 1             (2)  (Blank).
 2             (3)  The  riverboat  licensee  may  issue   tax-free
 3        passes to actual and necessary officials and employees of
 4        the  licensee  or  other  persons actually working on the
 5        riverboat.
 6             (4)  The number and issuance of tax-free  passes  is
 7        subject  to  the  rules  of  the Board, and a list of all
 8        persons to whom the tax-free passes are issued  shall  be
 9        filed with the Board.
10        (b)  From   the  tax  imposed  under  subsection  (a),  a
11    municipality shall receive from the State $1 for each  person
12    embarking  on a riverboat docked within the municipality, and
13    a county shall receive $1 for  each  person  embarking  on  a
14    riverboat docked within the county but outside the boundaries
15    of  any  municipality.   The municipality's or county's share
16    shall be collected by the Board on behalf of  the  State  and
17    remitted quarterly by the State, subject to appropriation, to
18    the  treasurer of the unit of local government for deposit in
19    the general fund.
20        (c)  The licensed owner shall pay  the  entire  admission
21    tax  to  the  Board.  Such  payments  shall  be  made  daily.
22    Accompanying each payment shall be a return on forms provided
23    by  the Board which shall include other information regarding
24    admissions as the  Board  may  require.   Failure  to  submit
25    either  the  payment  or the return within the specified time
26    may result in suspension or revocation of the owners license.
27        (d)  The Board shall administer and collect the admission
28    tax imposed by this Section, to the extent practicable, in  a
29    manner  consistent  with the provisions of Sections 4, 5, 5a,
30    5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
31    the Retailers' Occupation Tax Act  and  Section  3-7  of  the
32    Uniform Penalty and Interest Act.
33    (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)
 
                            -3-      LRB093 05452 LRD 17358 a
 1        Section  99.  Effective date.  This Act takes effect upon
 2    becoming law.".