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1 | AN ACT in relation to gaming.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
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4 | Section 5. The Riverboat Gambling Act is amended by | ||||||
5 | changing Section 13 as follows:
| ||||||
6 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
7 | (Text of Section from P.A. 93-27)
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8 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
9 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
10 | gross
receipts received from gambling games authorized under | ||||||
11 | this Act at the rate of
20%.
| ||||||
12 | (a-1) From January 1, 1998 until July 1, 2002, a
privilege | ||||||
13 | tax is imposed on persons
engaged in the business of conducting | ||||||
14 | riverboat gambling operations, based on
the adjusted gross | ||||||
15 | receipts received by a licensed owner from gambling games
| ||||||
16 | authorized under this Act at the following rates:
| ||||||
17 | 15% of annual adjusted gross receipts up to and | ||||||
18 | including $25,000,000;
| ||||||
19 | 20% of annual adjusted gross receipts in excess of | ||||||
20 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
21 | 25% of annual adjusted gross receipts in excess of | ||||||
22 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
23 | 30% of annual adjusted gross receipts in excess of | ||||||
24 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
25 | 35% of annual adjusted gross receipts in excess of | ||||||
26 | $100,000,000.
| ||||||
27 | (a-2) From July 1, 2002 until July 1, 2003,
a privilege tax
| ||||||
28 | is
imposed on persons engaged
in the business of conducting | ||||||
29 | riverboat gambling operations, based on the
adjusted gross | ||||||
30 | receipts received by a licensed owner from gambling games
| ||||||
31 | authorized under this Act at the following rates:
| ||||||
32 | 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 | (a-3) Beginning July 1, 2003,
a privilege tax is imposed on | ||||||
15 | persons engaged in
the
business of conducting riverboat | ||||||
16 | gambling operations, based on the adjusted
gross receipts | ||||||
17 | received by a licensed owner from gambling games authorized
| ||||||
18 | under this Act at the following rates:
| ||||||
19 | 15% of annual adjusted gross receipts up to and | ||||||
20 | including $25,000,000;
| ||||||
21 | 27.5% of annual adjusted gross receipts in excess of | ||||||
22 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
23 | 32.5% of annual adjusted gross receipts in excess of | ||||||
24 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
25 | 37.5% of annual adjusted gross receipts in excess of | ||||||
26 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
27 | 45% of annual adjusted gross receipts in excess of | ||||||
28 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
29 | 50% of annual adjusted gross receipts in excess of | ||||||
30 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
31 | 70% of annual adjusted gross receipts in excess of | ||||||
32 | $250,000,000.
| ||||||
33 | An amount equal to the amount of wagering taxes collected | ||||||
34 | under this
subsection (a-3) that are in addition to the amount | ||||||
35 | of wagering taxes that
would
have been collected if the | ||||||
36 | wagering tax rates under subsection (a-2) were in
effect shall |
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| |||||||
1 | be paid into the Common School Fund.
| ||||||
2 | The privilege tax imposed under this subsection (a-3) shall | ||||||
3 | no longer be
imposed beginning on the earlier of (i) July 1, | ||||||
4 | 2005; (ii) the
first date after June 20, 2003
the effective | ||||||
5 | date of this amendatory Act of the 93rd General
Assembly that | ||||||
6 | riverboat gambling operations are conducted pursuant to a | ||||||
7 | dormant
license;
or (iii) the first day that riverboat gambling | ||||||
8 | operations
are
conducted under the authority of an owners | ||||||
9 | license that is in addition to the
10
owners licenses initially | ||||||
10 | authorized under this Act.
For the purposes of this subsection | ||||||
11 | (a-3), the term "dormant license"
means an owners license that | ||||||
12 | is authorized by this Act under which no riverboat
gambling | ||||||
13 | operations are being conducted on June 20, 2003
the effective | ||||||
14 | date of this
amendatory Act of the 93rd General Assembly .
| ||||||
15 | (a-4) Beginning on the first day on which the tax imposed | ||||||
16 | under
subsection (a-3) is no longer imposed, a privilege tax is | ||||||
17 | imposed on persons
engaged in the business of conducting | ||||||
18 | riverboat gambling operations, based on
the adjusted gross | ||||||
19 | receipts received by a licensed owner from gambling games
| ||||||
20 | authorized under this Act at the following rates:
| ||||||
21 | 15% of annual adjusted gross receipts up to and | ||||||
22 | including $25,000,000;
| ||||||
23 | 22.5% of annual adjusted gross receipts in excess of | ||||||
24 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
25 | 27.5% of annual adjusted gross receipts in excess of | ||||||
26 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
27 | 32.5% of annual adjusted gross receipts in excess of | ||||||
28 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
29 | 37.5% of annual adjusted gross receipts in excess of | ||||||
30 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
31 | 45% of annual adjusted gross receipts in excess of | ||||||
32 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
33 | 50% of annual adjusted gross receipts in excess of | ||||||
34 | $200,000,000.
| ||||||
35 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
36 | the licensed
owner to the
Board not later than 3:00 o'clock |
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1 | p.m. of the day after the day when the wagers
were made.
| ||||||
2 | (b) Until January 1, 1998, 25% of the tax revenue deposited | ||||||
3 | in the State
Gaming Fund under this Section shall be paid, | ||||||
4 | subject to appropriation by the
General Assembly, to the unit | ||||||
5 | of local government which is designated as the
home dock of the | ||||||
6 | riverboat. Beginning January 1, 1998, from the tax revenue
| ||||||
7 | deposited in the State Gaming Fund under this Section, an | ||||||
8 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
9 | riverboat shall be paid monthly, subject
to appropriation by | ||||||
10 | the General Assembly, to the unit of local government that
is | ||||||
11 | designated as the home dock of the riverboat.
| ||||||
12 | (c) Appropriations, as approved by the General Assembly, | ||||||
13 | may be made
from the State Gaming Fund to the Department of | ||||||
14 | Revenue and the Department
of State Police for the | ||||||
15 | administration and enforcement of this Act, or to the
| ||||||
16 | Department of Human Services for the administration of programs
| ||||||
17 | to treat
problem gambling.
| ||||||
18 | (c-5) After the payments required under subsections (b) and | ||||||
19 | (c) have been
made, an amount equal to 15% of the adjusted | ||||||
20 | gross receipts of a riverboat (1)
that relocates pursuant to | ||||||
21 | Section 11.2, or (2) for which an owners license
is initially | ||||||
22 | issued after the effective date of this amendatory Act of 1999,
| ||||||
23 | whichever comes first, shall be paid from the State Gaming Fund | ||||||
24 | into the Horse
Racing Equity Fund.
| ||||||
25 | (c-10) Each year the General Assembly shall appropriate | ||||||
26 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
27 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
28 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
29 | (c-15) After the payments required under subsections (b), | ||||||
30 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
31 | adjusted gross receipts of a
riverboat (1) that relocates | ||||||
32 | pursuant to Section 11.2, or (2) for which an
owners license is | ||||||
33 | initially issued after the effective date of this amendatory
| ||||||
34 | Act of 1999, whichever comes first, shall be paid, subject to | ||||||
35 | appropriation
from the General Assembly, from the State Gaming | ||||||
36 | Fund to each home rule
county with a population of over |
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| |||||||
1 | 3,000,000 inhabitants for the purpose of
enhancing the county's | ||||||
2 | criminal justice system.
| ||||||
3 | (c-20) Each year the General Assembly shall appropriate | ||||||
4 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
5 | an amount equal to the amount
paid to each home rule county | ||||||
6 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
7 | subsection (c-15) in the prior calendar year.
| ||||||
8 | (c-25) After the payments required under subsections (b), | ||||||
9 | (c), (c-5) , and
(c-15) have been made, an amount equal to 2% of | ||||||
10 | the adjusted gross receipts of
a riverboat (1) that relocates | ||||||
11 | pursuant to Section 11.2, or (2) for which an
owners license
is | ||||||
12 | initially issued after the effective date of this amendatory | ||||||
13 | Act of 1999,
whichever
comes first,
shall be paid from the | ||||||
14 | State
Gaming Fund into the State Universities Athletic Capital | ||||||
15 | Improvement Fund.
| ||||||
16 | (c-30) After the payments required under subsections (b), | ||||||
17 | (c), (c-5),
(c-15), and (c-25) have been made, an amount equal | ||||||
18 | to 1% of the
adjusted gross receipts of each riverboat shall be | ||||||
19 | paid from the State
Gaming Fund to the Supplemental Low-Income | ||||||
20 | Energy Assistance Fund.
| ||||||
21 | (c-35) Each year the General Assembly shall appropriate | ||||||
22 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
23 | an amount equal to the amount
paid into the Supplemental | ||||||
24 | Low-Income Energy Assistance Fund pursuant to subsection | ||||||
25 | (c-30) in the prior calendar year.
| ||||||
26 | (d) From time to time, the
Board shall transfer the | ||||||
27 | remainder of the funds
generated by this Act into the Education
| ||||||
28 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
29 | Illinois.
| ||||||
30 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
31 | government
designated as the home dock of the riverboat from | ||||||
32 | entering into agreements
with other units of local government | ||||||
33 | in this State or in other states to
share its portion of the | ||||||
34 | tax revenue.
| ||||||
35 | (f) To the extent practicable, the Board shall administer | ||||||
36 | and collect the
wagering taxes imposed by this Section in a |
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| |||||||
1 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
2 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
3 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
4 | Penalty and Interest Act.
| ||||||
5 | (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02; 93-27, | ||||||
6 | eff.
6-20-03.)
| ||||||
7 | (Text of Section from P.A. 93-28)
| ||||||
8 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
9 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
10 | gross
receipts received from gambling games authorized under | ||||||
11 | this Act at the rate of
20%.
| ||||||
12 | From January 1, 1998 until July 1, 2002, a privilege tax is | ||||||
13 | imposed on
persons engaged in the business of conducting | ||||||
14 | riverboat gambling operations,
based on
the adjusted gross | ||||||
15 | receipts received by a licensed owner from gambling games
| ||||||
16 | authorized under this Act at the following rates:
| ||||||
17 | 15% of annual adjusted gross receipts up to and | ||||||
18 | including $25,000,000;
| ||||||
19 | 20% of annual adjusted gross receipts in excess of | ||||||
20 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
21 | 25% of annual adjusted gross receipts in excess of | ||||||
22 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
23 | 30% of annual adjusted gross receipts in excess of | ||||||
24 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
25 | 35% of annual adjusted gross receipts in excess of | ||||||
26 | $100,000,000.
| ||||||
27 | Beginning July 1, 2002, a privilege tax is imposed on | ||||||
28 | persons engaged
in the business of conducting riverboat | ||||||
29 | gambling operations, other than
licensed managers conducting | ||||||
30 | riverboat gambling operations on behalf of the
State, based on | ||||||
31 | the adjusted gross receipts received by a licensed owner
from | ||||||
32 | gambling games authorized under this Act at the following | ||||||
33 | rates:
| ||||||
34 | 15% of annual adjusted gross receipts up to and | ||||||
35 | including $25,000,000;
|
| |||||||
| |||||||
1 | 22.5% of annual adjusted gross receipts in excess of | ||||||
2 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
3 | 27.5% of annual adjusted gross receipts in excess of | ||||||
4 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
5 | 32.5% of annual adjusted gross receipts in excess of | ||||||
6 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
7 | 37.5% of annual adjusted gross receipts in excess of | ||||||
8 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
9 | 45% of annual adjusted gross receipts in excess of | ||||||
10 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
11 | 50% of annual adjusted gross receipts in excess of | ||||||
12 | $200,000,000.
| ||||||
13 | (a-8) Riverboat gambling operations conducted by a | ||||||
14 | licensed manager on behalf of
the State are not subject to the | ||||||
15 | tax imposed under this Section.
| ||||||
16 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
17 | the licensed owner to the
Board not later than 3:00 o'clock | ||||||
18 | p.m. of the day after the day when the wagers
were made.
| ||||||
19 | (b) Until January 1, 1998, 25% of the tax revenue deposited | ||||||
20 | in the State
Gaming Fund under this Section shall be paid, | ||||||
21 | subject to appropriation by the
General Assembly, to the unit | ||||||
22 | of local government which is designated as the
home dock of the | ||||||
23 | riverboat. Beginning January 1, 1998, from the tax revenue
| ||||||
24 | deposited in the State Gaming Fund under this Section, an | ||||||
25 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
26 | riverboat shall be paid monthly, subject
to appropriation by | ||||||
27 | the General Assembly, to the unit of local government that
is | ||||||
28 | designated as the home dock of the riverboat. From the tax | ||||||
29 | revenue
deposited in the State Gaming Fund pursuant to | ||||||
30 | riverboat gambling operations
conducted by a licensed manager | ||||||
31 | on behalf of the State, an amount equal to 5%
of adjusted gross | ||||||
32 | receipts generated pursuant to those riverboat gambling
| ||||||
33 | operations shall be paid monthly,
subject to appropriation by | ||||||
34 | the General Assembly, to the unit of local
government that is | ||||||
35 | designated as the home dock of the riverboat upon which
those | ||||||
36 | riverboat gambling operations are conducted.
|
| |||||||
| |||||||
1 | (c) Appropriations, as approved by the General Assembly, | ||||||
2 | may be made
from the State Gaming Fund to the Department of | ||||||
3 | Revenue and the Department
of State Police for the | ||||||
4 | administration and enforcement of this Act.
| ||||||
5 | (c-5) After the payments required under subsections (b) and | ||||||
6 | (c) have been
made, an amount equal to 15% of the adjusted | ||||||
7 | gross receipts of (1) an owners
licensee that relocates | ||||||
8 | pursuant to Section 11.2,
(2) an owners licensee
license
| ||||||
9 | conducting riverboat gambling operations pursuant to an owners | ||||||
10 | license that is initially issued after June
25, 1999,
or (3) | ||||||
11 | the first
riverboat gambling operations conducted by a licensed | ||||||
12 | manager on behalf of the
State under Section 7.3
7.2 ,
whichever | ||||||
13 | comes first, shall be paid from the State
Gaming Fund into the | ||||||
14 | Horse Racing Equity Fund.
| ||||||
15 | (c-10) Each year the General Assembly shall appropriate | ||||||
16 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
17 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
18 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
19 | (c-15) After the payments required under subsections (b), | ||||||
20 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
21 | adjusted gross receipts of (1)
an owners licensee that | ||||||
22 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
23 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
24 | license that is initially issued after June 25, 1999,
or (3) | ||||||
25 | the first
riverboat gambling operations conducted by a licensed | ||||||
26 | manager on behalf of the
State under Section 7.3
7.2 ,
whichever | ||||||
27 | comes first, shall be paid, subject to appropriation
from the | ||||||
28 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
29 | county with a population of over 3,000,000 inhabitants for the | ||||||
30 | purpose of
enhancing the county's criminal justice system.
| ||||||
31 | (c-20) Each year the General Assembly shall appropriate | ||||||
32 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
33 | an amount equal to the amount
paid to each home rule county | ||||||
34 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
35 | subsection (c-15) in the prior calendar year.
| ||||||
36 | (c-25) After the payments required under subsections (b), |
| |||||||
| |||||||
1 | (c), (c-5) , and
(c-15) have been made, an amount equal to 2% of | ||||||
2 | the
adjusted gross receipts of (1) an owners licensee
license
| ||||||
3 | that relocates pursuant to Section 11.2, (2) an
owners
licensee
| ||||||
4 | license conducting riverboat gambling operations pursuant to | ||||||
5 | an
owners license
that is initially issued after June 25, 1999,
| ||||||
6 | or (3) the first
riverboat gambling operations conducted by a | ||||||
7 | licensed manager on behalf of the
State under Section 7.3
7.2 ,
| ||||||
8 | whichever
comes first,
shall be paid from the State
Gaming Fund | ||||||
9 | to Chicago State University.
| ||||||
10 | (c-30) After the payments required under subsections (b), | ||||||
11 | (c), (c-5),
(c-15), and (c-25) have been made, an amount equal | ||||||
12 | to 1% of the
adjusted gross receipts of each riverboat shall be | ||||||
13 | paid from the State
Gaming Fund to the Supplemental Low-Income | ||||||
14 | Energy Assistance Fund.
| ||||||
15 | (c-35) Each year the General Assembly shall appropriate | ||||||
16 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
17 | an amount equal to the amount
paid into the Supplemental | ||||||
18 | Low-Income Energy Assistance Fund pursuant to subsection | ||||||
19 | (c-30) in the prior calendar year.
| ||||||
20 | (d) From time to time, the
Board shall transfer the | ||||||
21 | remainder of the funds
generated by this Act into the Education
| ||||||
22 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
23 | Illinois.
| ||||||
24 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
25 | government
designated as the home dock of the riverboat from | ||||||
26 | entering into agreements
with other units of local government | ||||||
27 | in this State or in other states to
share its portion of the | ||||||
28 | tax revenue.
| ||||||
29 | (f) To the extent practicable, the Board shall administer | ||||||
30 | and collect the
wagering taxes imposed by this Section in a | ||||||
31 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
32 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
33 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
34 | Penalty and Interest Act.
| ||||||
35 | (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02; 93-28, | ||||||
36 | eff.
6-20-03.)
|
| |||||||
| |||||||
1 | Section 95. No acceleration or delay. Where this Act makes | ||||||
2 | changes in a
statute that is represented in this Act by text | ||||||
3 | that is not yet or no longer in
effect (for example, a Section | ||||||
4 | represented by multiple versions), the use of
that text does | ||||||
5 | not accelerate or delay the taking effect of (i) the changes
| ||||||
6 | made by this Act or (ii) provisions derived from any other | ||||||
7 | Public Act. |