Rep. Charles G. Morrow III
Filed: 4/1/2004
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1 | AMENDMENT TO HOUSE BILL 2380
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2 | AMENDMENT NO. ______. Amend House Bill 2380 by replacing | ||||||
3 | the title with the following:
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4 | "AN ACT in relation to gaming."; and | ||||||
5 | by replacing everything after the enacting clause with the | ||||||
6 | following: | ||||||
7 | "Section 5. The Riverboat Gambling Act is amended by | ||||||
8 | changing Section 13 as follows:
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9 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
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10 | (Text of Section from P.A. 93-27)
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11 | Sec. 13. Wagering tax; rate; distribution.
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12 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
13 | gross
receipts received from gambling games authorized under | ||||||
14 | this Act at the rate of
20%.
| ||||||
15 | (a-1) From January 1, 1998 until July 1, 2002, a
privilege | ||||||
16 | tax is imposed on persons
engaged in the business of conducting | ||||||
17 | riverboat gambling operations, based on
the adjusted gross | ||||||
18 | receipts received by a licensed owner from gambling games
| ||||||
19 | authorized under this Act at the following rates:
| ||||||
20 | 15% of annual adjusted gross receipts up to and | ||||||
21 | including $25,000,000;
| ||||||
22 | 20% of annual adjusted gross receipts in excess of |
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| |||||||
1 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
2 | 25% of annual adjusted gross receipts in excess of | ||||||
3 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
4 | 30% of annual adjusted gross receipts in excess of | ||||||
5 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
6 | 35% of annual adjusted gross receipts in excess of | ||||||
7 | $100,000,000.
| ||||||
8 | (a-2) From July 1, 2002 until July 1, 2003,
a privilege tax
| ||||||
9 | is
imposed on persons engaged
in the business of conducting | ||||||
10 | riverboat gambling operations, based on the
adjusted gross | ||||||
11 | receipts received by a licensed owner from gambling games
| ||||||
12 | authorized under this Act at the following rates:
| ||||||
13 | 15% of annual adjusted gross receipts up to and | ||||||
14 | including $25,000,000;
| ||||||
15 | 22.5% of annual adjusted gross receipts in excess of | ||||||
16 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
17 | 27.5% of annual adjusted gross receipts in excess of | ||||||
18 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
19 | 32.5% of annual adjusted gross receipts in excess of | ||||||
20 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
21 | 37.5% of annual adjusted gross receipts in excess of | ||||||
22 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
23 | 45% of annual adjusted gross receipts in excess of | ||||||
24 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
25 | 50% of annual adjusted gross receipts in excess of | ||||||
26 | $200,000,000.
| ||||||
27 | (a-3) Beginning July 1, 2003,
a privilege tax is imposed on | ||||||
28 | persons engaged in
the
business of conducting riverboat | ||||||
29 | gambling operations, based on the adjusted
gross receipts | ||||||
30 | received by a licensed owner from gambling games authorized
| ||||||
31 | under this Act at the following rates:
| ||||||
32 | 15% of annual adjusted gross receipts up to and | ||||||
33 | including $25,000,000;
| ||||||
34 | 27.5% of annual adjusted gross receipts in excess of |
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| |||||||
1 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
2 | 32.5% of annual adjusted gross receipts in excess of | ||||||
3 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
4 | 37.5% of annual adjusted gross receipts in excess of | ||||||
5 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
6 | 45% of annual adjusted gross receipts in excess of | ||||||
7 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
8 | 50% of annual adjusted gross receipts in excess of | ||||||
9 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
10 | 70% of annual adjusted gross receipts in excess of | ||||||
11 | $250,000,000.
| ||||||
12 | An amount equal to the amount of wagering taxes collected | ||||||
13 | under this
subsection (a-3) that are in addition to the amount | ||||||
14 | of wagering taxes that
would
have been collected if the | ||||||
15 | wagering tax rates under subsection (a-2) were in
effect shall | ||||||
16 | be paid into the Common School Fund.
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17 | The privilege tax imposed under this subsection (a-3) shall | ||||||
18 | no longer be
imposed beginning on the earlier of (i) July 1, | ||||||
19 | 2005; (ii) the
first date after June 20, 2003
the effective | ||||||
20 | date of this amendatory Act of the 93rd General
Assembly that | ||||||
21 | riverboat gambling operations are conducted pursuant to a | ||||||
22 | dormant
license;
or (iii) the first day that riverboat gambling | ||||||
23 | operations
are
conducted under the authority of an owners | ||||||
24 | license that is in addition to the
10
owners licenses initially | ||||||
25 | authorized under this Act.
For the purposes of this subsection | ||||||
26 | (a-3), the term "dormant license"
means an owners license that | ||||||
27 | is authorized by this Act under which no riverboat
gambling | ||||||
28 | operations are being conducted on June 20, 2003
the effective | ||||||
29 | date of this
amendatory Act of the 93rd General Assembly .
| ||||||
30 | (a-4) Beginning on the first day on which the tax imposed | ||||||
31 | under
subsection (a-3) is no longer imposed, a privilege tax is | ||||||
32 | imposed on persons
engaged in the business of conducting | ||||||
33 | riverboat gambling operations, based on
the adjusted gross | ||||||
34 | receipts received by a licensed owner from gambling games
|
| |||||||
| |||||||
1 | authorized under this Act at the following rates:
| ||||||
2 | 15% of annual adjusted gross receipts up to and | ||||||
3 | including $25,000,000;
| ||||||
4 | 22.5% of annual adjusted gross receipts in excess of | ||||||
5 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
6 | 27.5% of annual adjusted gross receipts in excess of | ||||||
7 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
8 | 32.5% of annual adjusted gross receipts in excess of | ||||||
9 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
10 | 37.5% of annual adjusted gross receipts in excess of | ||||||
11 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
12 | 45% of annual adjusted gross receipts in excess of | ||||||
13 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
14 | 50% of annual adjusted gross receipts in excess of | ||||||
15 | $200,000,000.
| ||||||
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.
| ||||||
29 | (c) Appropriations, as approved by the General Assembly, | ||||||
30 | may be made
from the State Gaming Fund to the Department of | ||||||
31 | Revenue and the Department
of State Police for the | ||||||
32 | administration and enforcement of this Act, or to the
| ||||||
33 | Department of Human Services for the administration of programs
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34 | to treat
problem gambling.
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1 | (c-5) After the payments required under subsections (b) and | ||||||
2 | (c) have been
made, an amount equal to 15% of the adjusted | ||||||
3 | gross receipts of a riverboat (1)
that relocates pursuant to | ||||||
4 | Section 11.2, or (2) for which an owners license
is initially | ||||||
5 | issued after the effective date of this amendatory Act of 1999,
| ||||||
6 | whichever comes first, shall be paid from the State Gaming Fund | ||||||
7 | into the Horse
Racing Equity Fund.
| ||||||
8 | (c-10) Each year the General Assembly shall appropriate | ||||||
9 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
10 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
11 | Fund pursuant to subsection (c-5) in the
prior calendar year.
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12 | (c-15) After the payments required under subsections (b), | ||||||
13 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
14 | adjusted gross receipts of a
riverboat (1) that relocates | ||||||
15 | pursuant to Section 11.2, or (2) for which an
owners license is | ||||||
16 | initially issued after the effective date of this amendatory
| ||||||
17 | Act of 1999, whichever comes first, shall be paid, subject to | ||||||
18 | appropriation
from the General Assembly, from the State Gaming | ||||||
19 | Fund to each home rule
county with a population of over | ||||||
20 | 3,000,000 inhabitants for the purpose of
enhancing the county's | ||||||
21 | criminal justice system.
| ||||||
22 | (c-20) Each year the General Assembly shall appropriate | ||||||
23 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
24 | an amount equal to the amount
paid to each home rule county | ||||||
25 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
26 | subsection (c-15) in the prior calendar year.
| ||||||
27 | (c-25) After the payments required under subsections (b), | ||||||
28 | (c), (c-5) , and
(c-15) have been made, an amount equal to 2% of | ||||||
29 | the adjusted gross receipts of
a riverboat (1) that relocates | ||||||
30 | pursuant to Section 11.2, or (2) for which an
owners license
is | ||||||
31 | initially issued after the effective date of this amendatory | ||||||
32 | Act of 1999,
whichever
comes first,
shall be paid from the | ||||||
33 | State
Gaming Fund into the State Universities Athletic Capital | ||||||
34 | Improvement Fund.
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1 | (c-30) After the payments required under subsections (b), | ||||||
2 | (c), (c-5),
(c-15), and (c-25) have been made, an amount equal | ||||||
3 | to 1% of the
adjusted gross receipts of each riverboat shall be | ||||||
4 | paid from the State
Gaming Fund to the Supplemental Low-Income | ||||||
5 | Energy Assistance Fund.
| ||||||
6 | (c-35) Each year the General Assembly shall appropriate | ||||||
7 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
8 | an amount equal to the amount
paid into the Supplemental | ||||||
9 | Low-Income Energy Assistance Fund pursuant to subsection | ||||||
10 | (c-30) in the prior calendar year.
| ||||||
11 | (d) From time to time, the
Board shall transfer the | ||||||
12 | remainder of the funds
generated by this Act into the Education
| ||||||
13 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
14 | Illinois.
| ||||||
15 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
16 | government
designated as the home dock of the riverboat from | ||||||
17 | entering into agreements
with other units of local government | ||||||
18 | in this State or in other states to
share its portion of the | ||||||
19 | tax revenue.
| ||||||
20 | (f) To the extent practicable, the Board shall administer | ||||||
21 | and collect the
wagering taxes imposed by this Section in a | ||||||
22 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
23 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
24 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
25 | Penalty and Interest Act.
| ||||||
26 | (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02; 93-27, | ||||||
27 | eff.
6-20-03.)
| ||||||
28 | (Text of Section from P.A. 93-28)
| ||||||
29 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
30 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
31 | gross
receipts received from gambling games authorized under | ||||||
32 | this Act at the rate of
20%.
| ||||||
33 | From January 1, 1998 until July 1, 2002, a privilege tax is |
| |||||||
| |||||||
1 | imposed on
persons engaged in the business of conducting | ||||||
2 | riverboat gambling operations,
based on
the adjusted gross | ||||||
3 | receipts received by a licensed owner from gambling games
| ||||||
4 | authorized under this Act at the following rates:
| ||||||
5 | 15% of annual adjusted gross receipts up to and | ||||||
6 | including $25,000,000;
| ||||||
7 | 20% of annual adjusted gross receipts in excess of | ||||||
8 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
9 | 25% of annual adjusted gross receipts in excess of | ||||||
10 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
11 | 30% of annual adjusted gross receipts in excess of | ||||||
12 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
13 | 35% of annual adjusted gross receipts in excess of | ||||||
14 | $100,000,000.
| ||||||
15 | Beginning July 1, 2002, a privilege tax is imposed on | ||||||
16 | persons engaged
in the business of conducting riverboat | ||||||
17 | gambling operations, other than
licensed managers conducting | ||||||
18 | riverboat gambling operations on behalf of the
State, based on | ||||||
19 | the adjusted gross receipts received by a licensed owner
from | ||||||
20 | gambling games authorized under this Act at the following | ||||||
21 | rates:
| ||||||
22 | 15% of annual adjusted gross receipts up to and | ||||||
23 | including $25,000,000;
| ||||||
24 | 22.5% of annual adjusted gross receipts in excess of | ||||||
25 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
26 | 27.5% of annual adjusted gross receipts in excess of | ||||||
27 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
28 | 32.5% of annual adjusted gross receipts in excess of | ||||||
29 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
30 | 37.5% of annual adjusted gross receipts in excess of | ||||||
31 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
32 | 45% of annual adjusted gross receipts in excess of | ||||||
33 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
34 | 50% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $200,000,000.
| ||||||
2 | (a-8) Riverboat gambling operations conducted by a | ||||||
3 | licensed manager on behalf of
the State are not subject to the | ||||||
4 | tax imposed under this Section.
| ||||||
5 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
6 | the licensed owner to the
Board not later than 3:00 o'clock | ||||||
7 | p.m. of the day after the day when the wagers
were made.
| ||||||
8 | (b) Until January 1, 1998, 25% of the tax revenue deposited | ||||||
9 | in the State
Gaming Fund under this Section shall be paid, | ||||||
10 | subject to appropriation by the
General Assembly, to the unit | ||||||
11 | of local government which is designated as the
home dock of the | ||||||
12 | riverboat. Beginning January 1, 1998, from the tax revenue
| ||||||
13 | deposited in the State Gaming Fund under this Section, an | ||||||
14 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
15 | riverboat shall be paid monthly, subject
to appropriation by | ||||||
16 | the General Assembly, to the unit of local government that
is | ||||||
17 | designated as the home dock of the riverboat. From the tax | ||||||
18 | revenue
deposited in the State Gaming Fund pursuant to | ||||||
19 | riverboat gambling operations
conducted by a licensed manager | ||||||
20 | on behalf of the State, an amount equal to 5%
of adjusted gross | ||||||
21 | receipts generated pursuant to those riverboat gambling
| ||||||
22 | operations shall be paid monthly,
subject to appropriation by | ||||||
23 | the General Assembly, to the unit of local
government that is | ||||||
24 | designated as the home dock of the riverboat upon which
those | ||||||
25 | riverboat gambling operations are conducted.
| ||||||
26 | (c) Appropriations, as approved by the General Assembly, | ||||||
27 | may be made
from the State Gaming Fund to the Department of | ||||||
28 | Revenue and the Department
of State Police for the | ||||||
29 | administration and enforcement of this Act.
| ||||||
30 | (c-5) After the payments required under subsections (b) and | ||||||
31 | (c) have been
made, an amount equal to 15% of the adjusted | ||||||
32 | gross receipts of (1) an owners
licensee that relocates | ||||||
33 | pursuant to Section 11.2,
(2) an owners licensee
license | ||||||
34 | conducting riverboat gambling operations pursuant to an owners |
| |||||||
| |||||||
1 | license that is initially issued after June
25, 1999,
or (3) | ||||||
2 | the first
riverboat gambling operations conducted by a licensed | ||||||
3 | manager on behalf of the
State under Section 7.3
7.2 ,
whichever | ||||||
4 | comes first, shall be paid from the State
Gaming Fund into the | ||||||
5 | Horse Racing Equity Fund.
| ||||||
6 | (c-10) Each year the General Assembly shall appropriate | ||||||
7 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
8 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
9 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
10 | (c-15) After the payments required under subsections (b), | ||||||
11 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
12 | adjusted gross receipts of (1)
an owners licensee that | ||||||
13 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
14 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
15 | license that is initially issued after June 25, 1999,
or (3) | ||||||
16 | the first
riverboat gambling operations conducted by a licensed | ||||||
17 | manager on behalf of the
State under Section 7.3
7.2 ,
whichever | ||||||
18 | comes first, shall be paid, subject to appropriation
from the | ||||||
19 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
20 | county with a population of over 3,000,000 inhabitants for the | ||||||
21 | purpose of
enhancing the county's criminal justice system.
| ||||||
22 | (c-20) Each year the General Assembly shall appropriate | ||||||
23 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
24 | an amount equal to the amount
paid to each home rule county | ||||||
25 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
26 | subsection (c-15) in the prior calendar year.
| ||||||
27 | (c-25) After the payments required under subsections (b), | ||||||
28 | (c), (c-5) , and
(c-15) have been made, an amount equal to 2% of | ||||||
29 | the
adjusted gross receipts of (1) an owners licensee
license | ||||||
30 | that relocates pursuant to Section 11.2, (2) an
owners
licensee
| ||||||
31 | license conducting riverboat gambling operations pursuant to | ||||||
32 | an
owners license
that is initially issued after June 25, 1999,
| ||||||
33 | or (3) the first
riverboat gambling operations conducted by a | ||||||
34 | licensed manager on behalf of the
State under Section 7.3
7.2 ,
|
| |||||||
| |||||||
1 | whichever
comes first,
shall be paid from the State
Gaming Fund | ||||||
2 | to Chicago State University.
| ||||||
3 | (c-30) After the payments required under subsections (b), | ||||||
4 | (c), (c-5),
(c-15), and (c-25) have been made, an amount equal | ||||||
5 | to 1% of the
adjusted gross receipts of each riverboat shall be | ||||||
6 | paid from the State
Gaming Fund to the Supplemental Low-Income | ||||||
7 | Energy Assistance Fund.
| ||||||
8 | (c-35) Each year the General Assembly shall appropriate | ||||||
9 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
10 | an amount equal to the amount
paid into the Supplemental | ||||||
11 | Low-Income Energy Assistance Fund pursuant to subsection | ||||||
12 | (c-30) in the prior calendar year.
| ||||||
13 | (d) From time to time, the
Board shall transfer the | ||||||
14 | remainder of the funds
generated by this Act into the Education
| ||||||
15 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
16 | Illinois.
| ||||||
17 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
18 | government
designated as the home dock of the riverboat from | ||||||
19 | entering into agreements
with other units of local government | ||||||
20 | in this State or in other states to
share its portion of the | ||||||
21 | tax revenue.
| ||||||
22 | (f) To the extent practicable, the Board shall administer | ||||||
23 | and collect the
wagering taxes imposed by this Section in a | ||||||
24 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
25 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
26 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
27 | Penalty and Interest Act.
| ||||||
28 | (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02; 93-28, | ||||||
29 | eff.
6-20-03.)
| ||||||
30 | Section 95. No acceleration or delay. Where this Act makes | ||||||
31 | changes in a
statute that is represented in this Act by text | ||||||
32 | that is not yet or no longer in
effect (for example, a Section | ||||||
33 | represented by multiple versions), the use of
that text does |
| |||||||
| |||||||
1 | not accelerate or delay the taking effect of (i) the changes
| ||||||
2 | made by this Act or (ii) provisions derived from any other | ||||||
3 | Public Act.".
|