093_HB1159

 
                                     LRB093 06663 LRD 06796 b

 1        AN ACT in relation to gambling.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Riverboat  Gambling  Act  is  amended  by
 5    changing  Sections  6,  7, and 13 and adding Sections 7.1 and
 6    13.2 as follows:

 7        (230 ILCS 10/6) (from Ch. 120, par. 2406)
 8        Sec. 6.  Application for Owners License.
 9        (a)  A qualified person may apply to  the  Board  for  an
10    owners  license  to conduct a riverboat gambling operation as
11    provided in this Act.  The application shall be made on forms
12    provided by the Board and shall contain such  information  as
13    the  Board  prescribes,  including  but  not  limited  to the
14    identity of the riverboat on which such gambling operation is
15    to be conducted and the exact location where  such  riverboat
16    will  be  docked,  a certification that the riverboat will be
17    registered under this Act at all times during which  gambling
18    operations  are  conducted  on  board,  detailed  information
19    regarding  the ownership and management of the applicant, and
20    detailed  personal  information  regarding   the   applicant.
21    Information  provided  on  the application shall be used as a
22    basis for a thorough background investigation which the Board
23    shall conduct with respect to each applicant.  An  incomplete
24    application  shall  be  cause  for denial of a license by the
25    Board.
26        (b)  Applicants shall submit with their  application  all
27    documents,  resolutions,  and  letters  of  support  from the
28    governing body that represents  the  municipality  or  county
29    wherein the licensee will dock.
30        (c)  Each  applicant shall disclose the identity of every
31    person, association, trust or corporation  having  a  greater
 
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 1    than   1%  direct  or  indirect  pecuniary  interest  in  the
 2    riverboat  gambling  operation  with  respect  to  which  the
 3    license is sought.  If the disclosed entity is a  trust,  the
 4    application  shall  disclose  the  names and addresses of the
 5    beneficiaries; if a corporation, the names and  addresses  of
 6    all  stockholders  and directors; if a partnership, the names
 7    and addresses of all partners, both general and limited.
 8        (d)  An application shall be  filed  with  the  Board  by
 9    January  1  of the year preceding any calendar year for which
10    an applicant seeks an owners license;  however,  applications
11    for  an  owners  license  permitting operations on January 1,
12    1991 shall be filed by July  1,  1990  and  applications  for
13    licenses  authorized  on  or after the effective date of this
14    amendatory Act of the 93rd General Assembly shall be filed by
15    deadlines established by the Board.  In the case of an owners
16    license  to  be  awarded  through  the  competitive   bidding
17    process,  the  Board shall solicit applications by publishing
18    an advertisement at least 3 times,  the  first  and  last  of
19    which  publications shall be at least 10 days apart, in trade
20    publications, business newspapers such  as  the  Wall  Street
21    Journal,  and  the  newspapers  that  are  in  the  top 10 in
22    circulation in Illinois. The advertisement  shall  state  the
23    procedure  for applying for an owners license and shall state
24    the deadline for applications.  The Board shall  also  notify
25    all parties who have ever applied for an owners license under
26    this Act.   An application fee as set by the Board by rule of
27    $50,000  shall  be  paid  at the time of filing to defray the
28    costs associated with the background investigation  conducted
29    by  the  Board.  If the costs of the investigation exceed the
30    fee set by the Board $50,000, the  applicant  shall  pay  the
31    additional  amount  to  the  Board.   If  the  costs  of  the
32    investigation are less than the fee set by the Board $50,000,
33    the applicant shall receive a refund of the remaining amount.
34    In  addition  to  the application fee, the Board shall set an
 
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 1    annual license  fee  by  rule.    All  information,  records,
 2    interviews,  reports,  statements,  memoranda  or  other data
 3    supplied to or used by the Board in the course of its  review
 4    or  investigation  of an application for a license under this
 5    Act shall be privileged, strictly confidential and  shall  be
 6    used  only  for the purpose of evaluating an applicant.  Such
 7    information,  records,   interviews,   reports,   statements,
 8    memoranda  or other data shall not be admissible as evidence,
 9    nor discoverable in any action of any kind in  any  court  or
10    before  any tribunal, board, agency or person, except for any
11    action deemed necessary by the Board.
12        (e)  The Board shall charge each applicant a fee  set  by
13    the Department of State Police to defray the costs associated
14    with  the  search and classification of fingerprints obtained
15    by the Board with respect  to  the  applicant's  application.
16    These fees shall be paid into the State Police Services Fund.
17        (f)  The  licensed  owner  shall  be the person primarily
18    responsible for the boat itself.  Only one riverboat gambling
19    operation may be authorized by the Board  on  any  riverboat.
20    The  applicant must identify each riverboat it intends to use
21    and certify  that  the  riverboat:  (1)  has  the  authorized
22    capacity  required in this Act; (2) is accessible to disabled
23    persons;  and  (3)  is  fully  registered  and  licensed   in
24    accordance with any applicable laws.
25        (g)  A person who knowingly makes a false statement on an
26    application is guilty of a Class A misdemeanor.
27    (Source: P.A. 91-40, eff. 6-25-99.)

28        (230 ILCS 10/7) (from Ch. 120, par. 2407)
29        Sec. 7.  Owners Licenses.
30        (a)  The    Board   shall,   upon   completion   of   the
31    investigation required under Section 6, make a  determination
32    as  to  whether  each  applicant  for  an  owners  license is
33    suitable for licensing  issue  owners  licenses  to  persons,
 
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 1    firms  or  corporations  which  apply  for such licenses upon
 2    payment to the Board of the non-refundable license fee set by
 3    the Board, upon payment of a  $25,000  license  fee  for  the
 4    first  year  of  operation  and a $5,000 license fee for each
 5    succeeding year and upon a determination by  the  Board  that
 6    the  applicant is eligible for an owners  license pursuant to
 7    this Act and the rules of  the  Board.   A  person,  firm  or
 8    corporation is ineligible to receive an owners license if:
 9             (1)  the person has been convicted of a felony under
10        the  laws  of  this State, any other state, or the United
11        States;
12             (2)  the person has been convicted of any  violation
13        of   Article   28  of  the  Criminal  Code  of  1961,  or
14        substantially similar laws of any other jurisdiction;
15             (3)  the person has submitted an application  for  a
16        license under this Act which contains false information;
17             (4)  the person is a member of the Board;
18             (5)  a  person defined in (1), (2), (3) or (4) is an
19        officer, director or managerial employee of the  firm  or
20        corporation;
21             (6)  the   firm  or  corporation  employs  a  person
22        defined in (1), (2), (3) or (4) who participates  in  the
23        management or operation of gambling operations authorized
24        under this Act;
25             (7)  (blank); or
26             (8)  a  license  of  the person, firm or corporation
27        issued under this Act, or a license  to  own  or  operate
28        gambling  facilities  in any other jurisdiction, has been
29        revoked.
30        (b)  In determining the suitability of whether  to  grant
31    an  owners license to an applicant for an owners license, the
32    Board shall consider:
33             (1)  the  character,  reputation,  experience    and
34        financial integrity of the applicants and of any other or
 
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 1        separate person that either:
 2                  (A)  controls,  directly  or  indirectly,  such
 3             applicant, or
 4                  (B)  is  controlled, directly or indirectly, by
 5             such  applicant  or  by  a  person  which  controls,
 6             directly or indirectly, such applicant;
 7             (2)  the facilities or proposed facilities  for  the
 8        conduct of riverboat gambling;
 9             (3)  the  highest  prospective  total  revenue to be
10        derived by  the  State  from  the  conduct  of  riverboat
11        gambling;
12             (4)  the  good faith affirmative action plan of each
13        applicant to recruit, train and upgrade minorities in all
14        employment classifications;
15             (5)  the  financial  ability  of  the  applicant  to
16        purchase and maintain  adequate  liability  and  casualty
17        insurance;
18             (6)  whether     the    applicant    has    adequate
19        capitalization to provide and maintain, for the  duration
20        of a license, a riverboat; and
21             (7)  the  extent  to  which the applicant exceeds or
22        meets other standards  for  the  issuance  of  an  owners
23        license which the Board may adopt by rule.
24        (c)  (Blank). Each owners license shall specify the place
25    where riverboats shall operate and dock.
26        (d)  Each applicant shall submit with his application, on
27    forms provided by the Board, 2 sets of his fingerprints.
28        (e)  The  Board  may  issue up to 10 licenses authorizing
29    the holders of such  licenses  to  own  riverboats.   In  the
30    application  for an owners license, the applicant shall state
31    the dock at which the riverboat is based  and  the  water  on
32    which the riverboat will be located.
33        (e-5)  After  the Board makes its determination as to the
34    suitability of applicants for  a  license,  the  Board  shall
 
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 1    notify  each  applicant  of  its determination, and the Board
 2    shall notify the applicants found to be  suitable  that  they
 3    may  bid  for  the  license.   Bids  shall  be expressed as a
 4    percentage of adjusted gross receipts to  be  paid  as  taxes
 5    during  the period of the license.  Licenses shall be awarded
 6    to the highest bidders.  The Board shall include time  limits
 7    and  any appropriate bid specifications.  Notwithstanding the
 8    other provisions of this Section, the Board  may  reject  any
 9    bid.  The  Board  shall  notify  each  applicant of its final
10    decision, and shall  publicly  disclose  the  amount  of  the
11    winning  bid.   The  amounts  paid  by a successful applicant
12    under the terms of its bid shall be paid and  distributed  in
13    accordance with Section 13.2.
14        The  Board  shall  adopt rules as needed to implement the
15    provisions of the  competitive  bidding  process  under  this
16    Section.
17        (e-10)  The  Board shall issue a temporary license to any
18    licensee that loses its license under the competitive bidding
19    process established in this Section.  The  temporary  license
20    shall  be effective until the winning bidder for that license
21    begins riverboat gambling operations.
22        (e-15)  Each owners license shall specify the place where
23    riverboats shall operate and dock.
24        (e-20)  The Board may not issue a license to an applicant
25    for a  license  to  conduct  riverboat  gambling  unless,  in
26    accordance  with  subsection (j), riverboat gambling has been
27    approved by the governing body of  the  appropriate  unit  of
28    local government.  The Board shall issue 5 licenses to become
29    effective  not  earlier  than January 1, 1991.  Three of such
30    licenses  shall   authorize   riverboat   gambling   on   the
31    Mississippi  River,  one  of  which shall authorize riverboat
32    gambling from a home dock in the city of East St. Louis,  and
33    one  of  which  shall  authorize  riverboat  gambling  on the
34    Mississippi River or in a municipality that  (1)  borders  on
 
                            -7-      LRB093 06663 LRD 06796 b
 1    the Mississippi River or is within 5 miles of the city limits
 2    of  a  municipality that borders on the Mississippi River and
 3    (2) on the effective date of this amendatory Act of the  92nd
 4    General   Assembly   has  a  riverboat  conducting  riverboat
 5    gambling operations pursuant to a license issued  under  this
 6    Act.  One other license shall authorize riverboat gambling on
 7    the Illinois River south of Marshall County.  The Board shall
 8    issue  one additional license to become effective not earlier
 9    than March 1, 1992, which shall authorize riverboat  gambling
10    on the Des Plaines River in Will County.  The Board may issue
11    4  additional  licenses  to become effective not earlier than
12    March  1,  1992.   In  determining  the  water   upon   which
13    riverboats   will  operate,  the  Board  shall  consider  the
14    economic benefit which  riverboat  gambling  confers  on  the
15    State, and shall seek to assure that all regions of the State
16    share in the economic benefits of riverboat gambling.
17        In  granting  all  licenses, the Board may give favorable
18    consideration to economically depressed areas of  the  State,
19    to  applicants presenting plans which provide for significant
20    economic development over a large  geographic  area,  and  to
21    applicants  who  currently operate non-gambling riverboats in
22    Illinois.  The Board shall review all applications for owners
23    licenses, and shall inform  each  applicant  of  the  Board's
24    decision.
25        The  Board  may  revoke  the owners license of a licensee
26    which fails to begin conducting gambling within 15 months  of
27    receipt  of  the  Board's  approval of the application if the
28    Board determines that  license  revocation  is  in  the  best
29    interests of the State.
30        (f)  The  first  10 owners licenses issued under this Act
31    shall permit the  holder  to  own  up  to  2  riverboats  and
32    equipment thereon for a period of 3 years after the effective
33    date  of the license. Holders of the first 10 owners licenses
34    must pay the annual license fee  for  each  of  the  3  years
 
                            -8-      LRB093 06663 LRD 06796 b
 1    during which they are authorized to own riverboats.
 2        (g)  On  and  after the effective date of this amendatory
 3    Act of the  93rd  General  Assembly,  upon  the  termination,
 4    expiration,  or  revocation of an owners license, the license
 5    shall  be  subject  to  the   competitive   bidding   process
 6    established  under  subsection  (e-5).   A  license  that  is
 7    awarded  pursuant  to  the  competitive bidding process under
 8    subsection (e-5) shall be valid for 4 years.
 9        (g-5)  Any  agreement  or  collusion  among  bidders   or
10    prospective  bidders  for  owners  licenses  in  restraint of
11    freedom of competition by agreement to bid a fixed  price  or
12    by  any  other  method  shall  render the bids of the bidders
13    void. Each bidder for an owners license shall  accompany  his
14    or  her  bid  with  a  sworn statement, or otherwise swear or
15    affirm, that he or she has not  been  a  party  to  any  such
16    agreement  or collusion.  A bidder found to have participated
17    in  a  collusive  agreement  under  this  Section  shall   be
18    prevented  from  ever  owning  a license to conduct riverboat
19    gambling. of each of the first 10 licenses,  which  shall  be
20    issued  for  a  3  year  period,  all  licenses are renewable
21    annually upon payment of the fee and a determination  by  the
22    Board  that  the  licensee  continues  to  meet  all  of  the
23    requirements of this Act and the Board's rules.  However, for
24    licenses  renewed  on  or after May 1, 1998, renewal shall be
25    for a period of 4 years, unless  the  Board  sets  a  shorter
26    period.
27        (h)  An  owners license shall entitle the licensee to own
28    up to 2 riverboats.  A licensee shall  limit  the  number  of
29    gambling participants to 1,200 for any such owners license. A
30    licensee  may  operate  both  of its riverboats concurrently,
31    provided that the total number of  gambling  participants  on
32    both riverboats does not exceed 1,200. Riverboats licensed to
33    operate on the Mississippi River and the Illinois River south
34    of  Marshall  County  shall have an authorized capacity of at
 
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 1    least 500 persons.  Any other riverboat licensed  under  this
 2    Act  shall  have  an  authorized  capacity  of  at  least 400
 3    persons.
 4        (i)  A licensed owner is authorized to apply to the Board
 5    for and, if approved therefor, to receive all  licenses  from
 6    the  Board  necessary  for  the  operation  of  a  riverboat,
 7    including  a  liquor  license, a license to prepare and serve
 8    food for human consumption,  and  other  necessary  licenses.
 9    All  use, occupation and excise taxes which apply to the sale
10    of food and beverages in this State and all taxes imposed  on
11    the  sale  or use of tangible personal property apply to such
12    sales aboard the riverboat.
13        (j)  The  Board  may  issue  a  license   authorizing   a
14    riverboat  to  dock in a municipality or approve a relocation
15    under Section 11.2 only if, prior  to  the  issuance  of  the
16    license  or  approval, the governing body of the municipality
17    in which the riverboat will  dock  has  by  a  majority  vote
18    approved  the docking of riverboats in the municipality.  The
19    Board may issue a license authorizing a riverboat to dock  in
20    areas  of  a  county  outside  any  municipality or approve a
21    relocation under Section 11.2 only if, prior to the  issuance
22    of  the license or approval, the governing body of the county
23    has by a majority vote approved of the docking of  riverboats
24    within such areas.
25    (Source: P.A. 91-40, eff. 6-25-99; 92-600, eff. 6-28-02.)

26        (230 ILCS 10/7.1 n32)
27        Sec. 7.1.  Sale of infrastructure.
28        The Board shall adopt rules as soon as possible after the
29    effective  date  of  this  amendatory Act of the 93rd General
30    Assembly to authorize a licensee that loses its license to  a
31    bidder  under  subsection  (e-5)  of  Section  7  to sell its
32    riverboat gambling operation  infrastructure  including,  but
33    not  limited  to,  (1) its riverboats and related structures,
 
                            -10-     LRB093 06663 LRD 06796 b
 1    (2) its dock, and (3) its affiliated lodging,  food  service,
 2    and  hospitality  facilities  to  another  licensee  or  to a
 3    successful bidder.  A licensee may  not  sell  its  riverboat
 4    gambling  operation  infrastructure  for a price that exceeds
 5    its book value.  The financial records of a sale  under  this
 6    Section  shall  be  public  records  and  shall  be  open  to
 7    inspection by the Board.

 8        (230 ILCS 10/13) (from Ch. 120, par. 2413)
 9        Sec. 13.  Wagering tax; rate; distribution.
10        (a)  Until  January  1,  1998,  a  tax  is imposed on the
11    adjusted  gross  receipts  received   from   gambling   games
12    authorized under this Act at the rate of 20%.
13        From  January 1, 1998 until July 1, 2002, a privilege tax
14    is imposed on persons engaged in the business  of  conducting
15    riverboat  gambling  operations,  based on the adjusted gross
16    receipts received by a licensed  owner  from  gambling  games
17    authorized under this Act at the following rates:
18             15%  of  annual  adjusted  gross  receipts up to and
19        including $25,000,000;
20             20% of annual adjusted gross receipts in  excess  of
21        $25,000,000 but not exceeding $50,000,000;
22             25%  of  annual adjusted gross receipts in excess of
23        $50,000,000 but not exceeding $75,000,000;
24             30% of annual adjusted gross receipts in  excess  of
25        $75,000,000 but not exceeding $100,000,000;
26             35%  of  annual adjusted gross receipts in excess of
27        $100,000,000.
28        Beginning July 1, 2002, a privilege  tax  is  imposed  on
29    persons  engaged  in  the  business  of  conducting riverboat
30    gambling operations, based on  the  adjusted  gross  receipts
31    received  by  a licensed owner from gambling games authorized
32    under this Act at the following rates:
33             15% of annual adjusted  gross  receipts  up  to  and
 
                            -11-     LRB093 06663 LRD 06796 b
 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        The  taxes  imposed  by this Section shall be paid by the
15    licensed owner to the Board not later than 3:00 o'clock  p.m.
16    of the day after the day when the wagers were made.
17        A  licensee  that  obtains  its  license  on or after the
18    effective date of this amendatory Act  of  the  93rd  General
19    Assembly  pursuant  to  the competitive bidding process shall
20    not be subject to  taxation  nor  be  required  to  make  any
21    payment  under  this Section, but shall instead be subject to
22    taxation pursuant to Section 13.2.
23        (b)  Until January  1,  1998,  25%  of  the  tax  revenue
24    deposited  in  the State Gaming Fund under this Section shall
25    be paid, subject to appropriation by the General Assembly, to
26    the unit of local government which is designated as the  home
27    dock  of  the riverboat.  Beginning January 1, 1998, from the
28    tax revenue deposited in the State  Gaming  Fund  under  this
29    Section,  an  amount  equal  to 5% of adjusted gross receipts
30    generated by a riverboat shall be paid  monthly,  subject  to
31    appropriation  by  the General Assembly, to the unit of local
32    government that  is  designated  as  the  home  dock  of  the
33    riverboat.
34        (c)  Appropriations, as approved by the General Assembly,
 
                            -12-     LRB093 06663 LRD 06796 b
 1    may  be  made from the State Gaming Fund to the Department of
 2    Revenue  and  the  Department  of  State   Police   for   the
 3    administration and enforcement of this Act.
 4        (c-5)  (Blank).   After   the   payments  required  under
 5    subsections (b) and (c) have been made, an  amount  equal  to
 6    15%  of  the  adjusted gross receipts of a riverboat (1) that
 7    relocates pursuant to Section  11.2,  or  (2)  for  which  an
 8    owners  license  is initially issued after the effective date
 9    of this amendatory Act of 1999, whichever comes first,  shall
10    be  paid  from  the  State  Gaming Fund into the Horse Racing
11    Equity Fund.
12        (c-10)  (Blank). Each year  the  General  Assembly  shall
13    appropriate  from  the  General Revenue Fund to the Education
14    Assistance Fund an amount equal to the amount paid  into  the
15    Horse  Racing Equity Fund pursuant to subsection (c-5) in the
16    prior calendar year.
17        (c-15)  (Blank).  After  the  payments   required   under
18    subsections  (b),  (c),  and  (c-5) have been made, an amount
19    equal to 2% of the adjusted gross receipts of a riverboat (1)
20    that relocates pursuant to Section 11.2, or (2) for which  an
21    owners  license  is initially issued after the effective date
22    of this amendatory Act of 1999, whichever comes first,  shall
23    be  paid, subject to appropriation from the General Assembly,
24    from the State Gaming Fund to each home rule  county  with  a
25    population  of  over 3,000,000 inhabitants for the purpose of
26    enhancing the county's criminal justice system.
27        (c-20)  (Blank). Each year  the  General  Assembly  shall
28    appropriate  from  the  General Revenue Fund to the Education
29    Assistance Fund an amount equal to the amount  paid  to  each
30    home   rule  county  with  a  population  of  over  3,000,000
31    inhabitants  pursuant  to  subsection  (c-15)  in  the  prior
32    calendar year.
33        (c-25)  (Blank).  After  the  payments   required   under
34    subsections  (b),  (c),  (c-5)  and (c-15) have been made, an
 
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 1    amount equal to 2%  of  the  adjusted  gross  receipts  of  a
 2    riverboat (1) that relocates pursuant to Section 11.2, or (2)
 3    for  which  an  owners  license is initially issued after the
 4    effective date of this  amendatory  Act  of  1999,  whichever
 5    comes  first,  shall  be paid from the State Gaming Fund into
 6    the State Universities Athletic Capital Improvement Fund.
 7        (d)  From time to time,  the  Board  shall  transfer  the
 8    remainder  of  the  funds  generated  by  this  Act  into the
 9    Education Assistance Fund, created by Public Act 86-0018,  of
10    the State of Illinois.
11        (e)  Nothing in this Act shall prohibit the unit of local
12    government  designated as the home dock of the riverboat from
13    entering into agreements with other units of local government
14    in this State or in other states to share its portion of  the
15    tax revenue.
16        (f)  To   the   extent   practicable,   the  Board  shall
17    administer and collect the wagering  taxes  imposed  by  this
18    Section  in  a  manner  consistent  with  the  provisions  of
19    Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
20    6c,  8,  9,  and  10 of the Retailers' Occupation Tax Act and
21    Section 3-7 of the Uniform Penalty and Interest Act.
22        (g)  This  Section  is  repealed  upon  the   expiration,
23    termination,  or  nonrenewal of all owners licenses in effect
24    on the effective date of this  amendatory  Act  of  the  93rd
25    General  Assembly. (Source: P.A. 91-40, eff. 6-25-99; 92-595,
26    eff. 6-28-02.)

27        (230 ILCS 10/13.2 new)
28        Sec 13.2.  Competitive bidding tax.
29        (a)  For all licenses issued on or  after  the  effective
30    date  of  this  amendatory  Act  of the 93rd General Assembly
31    pursuant to the competitive bidding process under  subsection
32    (e-5)  of  Section  7,  there is imposed upon each licensee a
33    competitive bidding tax equal to the amount of its bid  under
 
                            -14-     LRB093 06663 LRD 06796 b
 1    subsection  (e-5) of Section 7.  The taxes imposed under this
 2    Section shall be paid to the Board no later than 3:00 o'clock
 3    p.m. of the day after the day when the wagers were made.
 4        (b)  Of the tax moneys collected from  a  licensee  under
 5    this  Section,  25% of the tax revenue deposited in the State
 6    Gaming Fund under this Section  shall  be  paid,  subject  to
 7    appropriation  by  the General Assembly, to the unit of local
 8    government that  is  designated  as  the  home  dock  of  the
 9    licensee's riverboat.
10        (c)  Appropriations, as approved by the General Assembly,
11    may  be  made from the State Gaming Fund to the Department of
12    Revenue  and  the  Department  of  State   Police   for   the
13    administration and enforcement of this Act.
14        (d)  From  time  to  time,  the  Board shall transfer the
15    remainder of  the  funds  generated  by  this  Act  into  the
16    Education  Assistance Fund, created by Public Act 86-0018, of
17    the State of Illinois.
18        (e)  Nothing in this Act shall prohibit the unit of local
19    government designated as the home dock of the riverboat  from
20    entering into agreements with other units of local government
21    in  this State or in other states to share its portion of the
22    tax revenue.
23        (f)  To  the  extent   practicable,   the   Board   shall
24    administer  and  collect  the  wagering taxes imposed by this
25    Section  in  a  manner  consistent  with  the  provisions  of
26    Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
27    6c, 8, 9, and 10 of the Retailers'  Occupation  Tax  Act  and
28    Section 3-7 of the Uniform Penalty and Interest Act.

29        (230 ILCS 10/11.2 rep.)
30        Section  10.  The  Riverboat  Gambling  Act is amended by
31    repealing Section 11.2.

32        (230 ILCS 5/54 rep.)
 
                            -15-     LRB093 06663 LRD 06796 b
 1        Section 15. The Illinois Horse  Racing  Act  of  1975  is
 2    amended by repealing Section 54.

 3        Section  99.  Effective date.  This Act takes effect upon
 4    becoming law.