|
|||||||
| |||||||
| |||||||
1 | AN ACT concerning gaming.
| ||||||
2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
| ||||||
4 | Section 1. Findings. The legislature makes all of the | ||||||
5 | following findings: | ||||||
6 | (1) That riverboat gaming has had a negative impact on | ||||||
7 | horse racing. From 1992, the first full year of riverboat | ||||||
8 | operations, through 2005, Illinois on-track wagering has | ||||||
9 | decreased by 42% from $835 million to $482 million. | ||||||
10 | (2) That this decrease in wagering has negatively | ||||||
11 | impacted purses for Illinois racing, which has hurt the | ||||||
12 | State's breeding industry. Between 1991 and 2004 the number | ||||||
13 | of foals registered with the Department of Agriculture has | ||||||
14 | decreased by more then 46% from 3,529 to 1,891. | ||||||
15 | (3) That the decline of the Illinois horseracing and | ||||||
16 | breeding program, a $2.5 billion industry, would be | ||||||
17 | reversed if this amendatory Act of the 94th General | ||||||
18 | Assembly was enacted. By requiring that riverboats agree to | ||||||
19 | pay 3% of their gross revenue into the Horse Racing Equity | ||||||
20 | Trust Fund, total purses in the State may increase by 50%, | ||||||
21 | helping Illinois tracks to better compete with those in | ||||||
22 | other states. Illinois currently ranks thirteenth | ||||||
23 | nationally in terms of its purse size; the change would | ||||||
24 | propel the State to second or third. | ||||||
25 | (4) That Illinois agriculture and other businesses | ||||||
26 | that support and supply the horse racing industry, already | ||||||
27 | a sector that employs over 37,000 Illinoisans, also stand | ||||||
28 | to substantially benefit and would be much more likely to | ||||||
29 | create additional jobs should Illinois horse racing once | ||||||
30 | again become competitive with other states. | ||||||
31 | (5) That the 3% of gross revenues this amendatory Act | ||||||
32 | of the 94th General Assembly will contribute to the horse | ||||||
33 | racing industry will benefit that important industry for |
| |||||||
| |||||||
1 | Illinois farmers, breeders, and fans of horseracing and | ||||||
2 | will begin to address the negative impact riverboat gaming | ||||||
3 | has had on Illinois horseracing.
| ||||||
4 | Section 5. The State Finance Act is amended by changing | ||||||
5 | Section 8h as follows: | ||||||
6 | (30 ILCS 105/8h)
| ||||||
7 | Sec. 8h. Transfers to General Revenue Fund. | ||||||
8 | (a) Except as provided in subsection (b), notwithstanding | ||||||
9 | any other
State law to the contrary, the Governor
may, through | ||||||
10 | June 30, 2007, from time to time direct the State Treasurer and | ||||||
11 | Comptroller to transfer
a specified sum from any fund held by | ||||||
12 | the State Treasurer to the General
Revenue Fund in order to | ||||||
13 | help defray the State's operating costs for the
fiscal year. | ||||||
14 | The total transfer under this Section from any fund in any
| ||||||
15 | fiscal year shall not exceed the lesser of (i) 8% of the | ||||||
16 | revenues to be deposited
into the fund during that fiscal year | ||||||
17 | or (ii) an amount that leaves a remaining fund balance of 25% | ||||||
18 | of the July 1 fund balance of that fiscal year. In fiscal year | ||||||
19 | 2005 only, prior to calculating the July 1, 2004 final | ||||||
20 | balances, the Governor may calculate and direct the State | ||||||
21 | Treasurer with the Comptroller to transfer additional amounts | ||||||
22 | determined by applying the formula authorized in Public Act | ||||||
23 | 93-839 to the funds balances on July 1, 2003.
No transfer may | ||||||
24 | be made from a fund under this Section that would have the
| ||||||
25 | effect of reducing the available balance in the fund to an | ||||||
26 | amount less than
the amount remaining unexpended and unreserved | ||||||
27 | from the total appropriation
from that fund estimated to be | ||||||
28 | expended for that fiscal year. This Section does not apply to | ||||||
29 | any
funds that are restricted by federal law to a specific use, | ||||||
30 | to any funds in
the Motor Fuel Tax Fund, the Intercity | ||||||
31 | Passenger Rail Fund, the Hospital Provider Fund, the Medicaid | ||||||
32 | Provider Relief Fund, the Teacher Health Insurance Security | ||||||
33 | Fund, the Reviewing Court Alternative Dispute Resolution Fund, | ||||||
34 | or the Voters' Guide Fund, the Foreign Language Interpreter |
| |||||||
| |||||||
1 | Fund, the Lawyers' Assistance Program Fund, the Supreme Court | ||||||
2 | Federal Projects Fund, the Supreme Court Special State Projects | ||||||
3 | Fund, or the Low-Level Radioactive Waste Facility Development | ||||||
4 | and Operation Fund, the Horse Racing Equity Trust Fund, or the | ||||||
5 | Hospital Basic Services Preservation Fund, or to any
funds to | ||||||
6 | which subsection (f) of Section 20-40 of the Nursing and | ||||||
7 | Advanced Practice Nursing Act applies. No transfers may be made | ||||||
8 | under this Section from the Pet Population Control Fund. | ||||||
9 | Notwithstanding any
other provision of this Section, for fiscal | ||||||
10 | year 2004,
the total transfer under this Section from the Road | ||||||
11 | Fund or the State
Construction Account Fund shall not exceed | ||||||
12 | the lesser of (i) 5% of the revenues to be deposited
into the | ||||||
13 | fund during that fiscal year or (ii) 25% of the beginning | ||||||
14 | balance in the fund.
For fiscal year 2005 through fiscal year | ||||||
15 | 2007, no amounts may be transferred under this Section from the | ||||||
16 | Road Fund, the State Construction Account Fund, the Criminal | ||||||
17 | Justice Information Systems Trust Fund, the Wireless Service | ||||||
18 | Emergency Fund, or the Mandatory Arbitration Fund.
| ||||||
19 | In determining the available balance in a fund, the | ||||||
20 | Governor
may include receipts, transfers into the fund, and | ||||||
21 | other
resources anticipated to be available in the fund in that | ||||||
22 | fiscal year.
| ||||||
23 | The State Treasurer and Comptroller shall transfer the | ||||||
24 | amounts designated
under this Section as soon as may be | ||||||
25 | practicable after receiving the direction
to transfer from the | ||||||
26 | Governor.
| ||||||
27 | (b) This Section does not apply to: (i) the Ticket For The | ||||||
28 | Cure Fund ; (ii)
or to any fund established under the Community | ||||||
29 | Senior Services and Resources Act; or (iii)
(ii) on or after | ||||||
30 | January 1, 2006 ( the effective date of Public Act 94-511)
this | ||||||
31 | amendatory Act of the 94th General Assembly , the Child Labor | ||||||
32 | and Day and Temporary Labor Enforcement Fund. | ||||||
33 | (c) This Section does not apply to the Demutualization | ||||||
34 | Trust Fund established under the Uniform Disposition of | ||||||
35 | Unclaimed Property Act.
| ||||||
36 | (d)
(c) This Section does not apply to moneys set aside in |
| |||||||
| |||||||
1 | the Illinois State Podiatric Disciplinary Fund for podiatric | ||||||
2 | scholarships and residency programs under the Podiatric | ||||||
3 | Scholarship and Residency Act. | ||||||
4 | (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | ||||||
5 | eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; | ||||||
6 | 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. | ||||||
7 | 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff. | ||||||
8 | 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645, | ||||||
9 | eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05; | ||||||
10 | 94-691, eff. 11-2-05; 94-726, eff. 1-20-06; revised 1-23-06.)
| ||||||
11 | Section 10. The Illinois Horse Racing Act of 1975 is | ||||||
12 | amended by adding Section 54.5 as follows: | ||||||
13 | (230 ILCS 5/54.5 new)
| ||||||
14 | Sec. 54.5. Horse Racing Equity Trust Fund. | ||||||
15 | (a) There is created a Fund to be known as the Horse
Racing
| ||||||
16 | Equity Trust Fund, which is a non-appropriated trust fund held | ||||||
17 | separate and apart from State moneys. The Fund shall consist of | ||||||
18 | moneys paid into it by owners licensees under
the Riverboat | ||||||
19 | Gambling Act for the purposes described in this Section. The | ||||||
20 | Fund shall
be administered
by the Board. Moneys in the Fund | ||||||
21 | shall be distributed as directed and certified by the Board in | ||||||
22 | accordance with the provisions of subsection (b).
| ||||||
23 | (b) The moneys deposited into the Fund, plus any accrued | ||||||
24 | interest on those moneys, shall be distributed
within 10 days | ||||||
25 | after those moneys are deposited into the Fund as follows:
| ||||||
26 | (1) Sixty percent of all moneys distributed under this | ||||||
27 | subsection shall be
distributed to organization licensees | ||||||
28 | to be distributed at their race
meetings as purses. | ||||||
29 | Fifty-seven percent of the amount distributed under this
| ||||||
30 | paragraph (1) shall be distributed for thoroughbred race | ||||||
31 | meetings and
43% shall be distributed for standardbred race | ||||||
32 | meetings. Within each
breed, moneys shall be allocated to | ||||||
33 | each organization licensee's purse
fund in accordance with | ||||||
34 | the ratio between the purses generated for that
breed by |
| |||||||
| |||||||
1 | that licensee during the prior calendar year and the total | ||||||
2 | purses
generated throughout the State for that breed during | ||||||
3 | the prior calendar
year by licensees in the current | ||||||
4 | calendar year.
| ||||||
5 | (2) The remaining 40% of the moneys distributed under | ||||||
6 | this
subsection (b) shall be distributed as follows:
| ||||||
7 | (A) 11% shall be distributed to any person (or its | ||||||
8 | successors or assigns) who had operating control of a | ||||||
9 | racetrack that conducted live racing in 2002 at a | ||||||
10 | racetrack in a
county with at least 230,000 inhabitants | ||||||
11 | that borders the Mississippi River and is a licensee in | ||||||
12 | the current year; and
| ||||||
13 | (B) the remaining 89% shall be distributed pro rata
| ||||||
14 | according to the aggregate
proportion of total handle | ||||||
15 | from wagering on live races conducted in Illinois | ||||||
16 | (irrespective of where the wagers are placed) for | ||||||
17 | calendar years 2004 and 2005
to any person (or its
| ||||||
18 | successors or assigns) who (i) had
majority operating | ||||||
19 | control of a racing facility at which live racing was | ||||||
20 | conducted in
calendar year 2002, (ii) is a licensee in | ||||||
21 | the current
year, and (iii) is not eligible to receive | ||||||
22 | moneys under subparagraph (A) of this paragraph (2).
| ||||||
23 | The moneys received by an organization licensee | ||||||
24 | under this paragraph (2) shall be used by each | ||||||
25 | organization licensee to improve, maintain, market, | ||||||
26 | and otherwise operate its racing facilities to conduct | ||||||
27 | live racing, which shall include backstretch services | ||||||
28 | and capital improvements related to live racing and the | ||||||
29 | backstretch. Any organization licensees sharing common | ||||||
30 | ownership may pool the moneys received and spent at all | ||||||
31 | racing facilities commonly owned in order to meet these | ||||||
32 | requirements.
| ||||||
33 | If any person identified in this paragraph (2) becomes
| ||||||
34 | ineligible to receive moneys from the Fund, such amount | ||||||
35 | shall be redistributed
among the remaining persons in | ||||||
36 | proportion to their percentages otherwise
calculated.
|
| |||||||
| |||||||
1 | (c) The Board shall monitor organization licensees to | ||||||
2 | ensure that moneys paid to organization licensees under this | ||||||
3 | Section are distributed by the organization licensees as | ||||||
4 | provided in subsection (b).
| ||||||
5 | (d) This Section is repealed 2 years after the effective | ||||||
6 | date of this amendatory Act of the 94th General Assembly.
| ||||||
7 | Section 15. The Riverboat Gambling Act is amended by | ||||||
8 | changing Sections 7, 13, and 23 as follows:
| ||||||
9 | (230 ILCS 10/7) (from Ch. 120, par. 2407)
| ||||||
10 | Sec. 7. Owners Licenses.
| ||||||
11 | (a) The Board shall issue owners licenses to persons, firms | ||||||
12 | or
corporations which apply for such licenses upon payment to | ||||||
13 | the Board of the
non-refundable license fee set by the Board, | ||||||
14 | upon payment of a $25,000
license fee for the first year of | ||||||
15 | operation and a $5,000 license fee for
each succeeding year and | ||||||
16 | upon a determination by the Board that the
applicant is | ||||||
17 | eligible for an owners license pursuant to this Act and the
| ||||||
18 | rules of the Board. For a period of 2 years beginning on the | ||||||
19 | effective date of this amendatory Act of the 94th General | ||||||
20 | Assembly, as a condition of licensure and as an alternative | ||||||
21 | source of payment for those funds payable under subsection | ||||||
22 | (c-5) of Section 13 of the Riverboat Gambling Act, any owners | ||||||
23 | licensee that holds or receives its owners license on or after | ||||||
24 | the effective date of this amendatory Act of the 94th General | ||||||
25 | Assembly, other than an owners licensee operating a riverboat | ||||||
26 | with adjusted gross receipts in calendar year 2004 of less than | ||||||
27 | $200,000,000, must pay into the Horse Racing Equity Trust Fund, | ||||||
28 | in addition to any other payments required under this Act, an | ||||||
29 | amount equal to 3% of the adjusted gross receipts received by | ||||||
30 | the owners licensee. The payments required under this Section | ||||||
31 | shall be made by the owners licensee to the State Treasurer no | ||||||
32 | later than 3:00 o'clock p.m. of the day after the day when the | ||||||
33 | adjusted gross receipts were received by the owners licensee. A | ||||||
34 | person, firm or corporation is ineligible to receive
an owners |
| |||||||
| |||||||
1 | license if:
| ||||||
2 | (1) the person has been convicted of a felony under the | ||||||
3 | laws of this
State, any other state, or the United States;
| ||||||
4 | (2) the person has been convicted of any violation of | ||||||
5 | Article 28 of the
Criminal Code of 1961, or substantially | ||||||
6 | similar laws of any other jurisdiction;
| ||||||
7 | (3) the person has submitted an application for a | ||||||
8 | license under this
Act which contains false information;
| ||||||
9 | (4) the person is
a member of the Board;
| ||||||
10 | (5) a person defined in (1), (2), (3) or (4) is an | ||||||
11 | officer, director or
managerial employee of the firm or | ||||||
12 | corporation;
| ||||||
13 | (6) the firm or corporation employs a person defined in | ||||||
14 | (1), (2), (3) or
(4) who participates in the management or | ||||||
15 | operation of gambling operations
authorized under this | ||||||
16 | Act;
| ||||||
17 | (7) (blank); or
| ||||||
18 | (8) a license of the person, firm or corporation issued | ||||||
19 | under
this Act, or a license to own or operate gambling | ||||||
20 | facilities
in any other jurisdiction, has been revoked.
| ||||||
21 | (b) In determining whether to grant an owners license to an | ||||||
22 | applicant, the
Board shall consider:
| ||||||
23 | (1) the character, reputation, experience and | ||||||
24 | financial integrity of the
applicants and of any other or | ||||||
25 | separate person that either:
| ||||||
26 | (A) controls, directly or indirectly, such | ||||||
27 | applicant, or
| ||||||
28 | (B) is controlled, directly or indirectly, by such | ||||||
29 | applicant or by a
person which controls, directly or | ||||||
30 | indirectly, such applicant;
| ||||||
31 | (2) the facilities or proposed facilities for the | ||||||
32 | conduct of riverboat
gambling;
| ||||||
33 | (3) the highest prospective total revenue to be derived | ||||||
34 | by the State
from the conduct of riverboat gambling;
| ||||||
35 | (4) the extent to which the ownership of the applicant | ||||||
36 | reflects the
diversity of the State by including minority |
| |||||||
| |||||||
1 | persons and females
and the good faith affirmative action | ||||||
2 | plan of
each applicant to recruit, train and upgrade | ||||||
3 | minority persons and females in all employment | ||||||
4 | classifications;
| ||||||
5 | (5) the financial ability of the applicant to purchase | ||||||
6 | and maintain
adequate liability and casualty insurance;
| ||||||
7 | (6) whether the applicant has adequate capitalization | ||||||
8 | to provide and
maintain, for the duration of a license, a | ||||||
9 | riverboat;
| ||||||
10 | (7) the extent to which the applicant exceeds or meets | ||||||
11 | other standards
for the issuance of an owners license which | ||||||
12 | the Board may adopt by rule;
and
| ||||||
13 | (8) The amount of the applicant's license bid.
| ||||||
14 | (c) Each owners license shall specify the place where | ||||||
15 | riverboats shall
operate and dock.
| ||||||
16 | (d) Each applicant shall submit with his application, on | ||||||
17 | forms
provided by the Board, 2 sets of his fingerprints.
| ||||||
18 | (e) The Board may issue up to 10 licenses authorizing the | ||||||
19 | holders of such
licenses to own riverboats. In the application | ||||||
20 | for an owners license, the
applicant shall state the dock at | ||||||
21 | which the riverboat is based and the water
on which the | ||||||
22 | riverboat will be located. The Board shall issue 5 licenses to
| ||||||
23 | become effective not earlier than January 1, 1991. Three of | ||||||
24 | such licenses
shall authorize riverboat gambling on the | ||||||
25 | Mississippi River, or, with approval
by the municipality in | ||||||
26 | which the
riverboat was docked on August 7, 2003 and with Board | ||||||
27 | approval, be authorized to relocate to a new location,
in a
| ||||||
28 | municipality that (1) borders on the Mississippi River or is | ||||||
29 | within 5
miles of the city limits of a municipality that | ||||||
30 | borders on the Mississippi
River and (2), on August 7, 2003, | ||||||
31 | had a riverboat conducting riverboat gambling operations | ||||||
32 | pursuant to
a license issued under this Act; one of which shall | ||||||
33 | authorize riverboat
gambling from a home dock in the city of | ||||||
34 | East St. Louis. One other license
shall
authorize riverboat | ||||||
35 | gambling on
the Illinois River south of Marshall County. The | ||||||
36 | Board shall issue one
additional license to become effective |
| |||||||
| |||||||
1 | not earlier than March 1, 1992, which
shall authorize riverboat | ||||||
2 | gambling on the Des Plaines River in Will County.
The Board may | ||||||
3 | issue 4 additional licenses to become effective not
earlier | ||||||
4 | than
March 1, 1992. In determining the water upon which | ||||||
5 | riverboats will operate,
the Board shall consider the economic | ||||||
6 | benefit which riverboat gambling confers
on the State, and | ||||||
7 | shall seek to assure that all regions of the State share
in the | ||||||
8 | economic benefits of riverboat gambling.
| ||||||
9 | In granting all licenses, the Board may give favorable | ||||||
10 | consideration to
economically depressed areas of the State, to | ||||||
11 | applicants presenting plans
which provide for significant | ||||||
12 | economic development over a large geographic
area, and to | ||||||
13 | applicants who currently operate non-gambling riverboats in
| ||||||
14 | Illinois.
The Board shall review all applications for owners | ||||||
15 | licenses,
and shall inform each applicant of the Board's | ||||||
16 | decision.
The Board may grant an owners license to an
applicant | ||||||
17 | that has not submitted the highest license bid, but if it does | ||||||
18 | not
select the highest bidder, the Board shall issue a written | ||||||
19 | decision explaining
why another
applicant was selected and | ||||||
20 | identifying the factors set forth in this Section
that favored | ||||||
21 | the winning bidder.
| ||||||
22 | In addition to any other revocation powers granted to the | ||||||
23 | Board under this
Act,
the Board may revoke the owners license | ||||||
24 | of a licensee which fails
to begin conducting gambling within | ||||||
25 | 15 months
of receipt of the
Board's approval of the application | ||||||
26 | if the Board determines that license
revocation is in the best | ||||||
27 | interests of the State.
| ||||||
28 | (f) The first 10 owners licenses issued under this Act | ||||||
29 | shall permit the
holder to own up to 2 riverboats and equipment | ||||||
30 | thereon
for a period of 3 years after the effective date of the | ||||||
31 | license. Holders of
the first 10 owners licenses must pay the | ||||||
32 | annual license fee for each of
the 3
years during which they | ||||||
33 | are authorized to own riverboats.
| ||||||
34 | (g) Upon the termination, expiration, or revocation of each | ||||||
35 | of the first
10 licenses, which shall be issued for a 3 year | ||||||
36 | period, all licenses are
renewable annually upon payment of the |
| |||||||
| |||||||
1 | fee and a determination by the Board
that the licensee | ||||||
2 | continues to meet all of the requirements of this Act and the
| ||||||
3 | Board's rules.
However, for licenses renewed on or after May 1, | ||||||
4 | 1998, renewal shall be
for a period of 4 years, unless the | ||||||
5 | Board sets a shorter period.
| ||||||
6 | (h) An owners license shall entitle the licensee to own up | ||||||
7 | to 2
riverboats. A licensee shall limit the number of gambling | ||||||
8 | participants to
1,200 for any such owners license.
A licensee | ||||||
9 | may operate both of its riverboats concurrently, provided that | ||||||
10 | the
total number of gambling participants on both riverboats | ||||||
11 | does not exceed
1,200. Riverboats licensed to operate on the
| ||||||
12 | Mississippi River and the Illinois River south of Marshall | ||||||
13 | County shall
have an authorized capacity of at least 500 | ||||||
14 | persons. Any other riverboat
licensed under this Act shall have | ||||||
15 | an authorized capacity of at least 400
persons.
| ||||||
16 | (i) A licensed owner is authorized to apply to the Board | ||||||
17 | for and, if
approved therefor, to receive all licenses from the | ||||||
18 | Board necessary for the
operation of a riverboat, including a | ||||||
19 | liquor license, a license
to prepare and serve food for human | ||||||
20 | consumption, and other necessary
licenses. All use, occupation | ||||||
21 | and excise taxes which apply to the sale of
food and beverages | ||||||
22 | in this State and all taxes imposed on the sale or use
of | ||||||
23 | tangible personal property apply to such sales aboard the | ||||||
24 | riverboat.
| ||||||
25 | (j) The Board may issue or re-issue a license authorizing a | ||||||
26 | riverboat to
dock
in a municipality or approve a relocation | ||||||
27 | under Section 11.2 only if, prior
to the issuance or | ||||||
28 | re-issuance of
the license or approval, the governing body of | ||||||
29 | the municipality in which
the riverboat will dock has by a | ||||||
30 | majority vote approved the docking of
riverboats in the | ||||||
31 | municipality. The Board may issue or re-issue a license
| ||||||
32 | authorizing a
riverboat to dock in areas of a county outside | ||||||
33 | any municipality or approve a
relocation under Section 11.2 | ||||||
34 | only if, prior to the issuance or re-issuance
of the license
or | ||||||
35 | approval, the
governing body of the county has by a majority | ||||||
36 | vote approved of the docking of
riverboats within such areas.
|
| |||||||
| |||||||
1 | (Source: P.A. 93-28, eff. 6-20-03; 93-453, eff. 8-7-03; 94-667, | ||||||
2 | eff. 8-23-05.)
| ||||||
3 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
4 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
5 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
6 | gross
receipts received from gambling games authorized under | ||||||
7 | this Act at the rate of
20%.
| ||||||
8 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
9 | tax 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 | 20% of annual adjusted gross receipts in excess of | ||||||
16 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
17 | 25% of annual adjusted gross receipts in excess of | ||||||
18 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
19 | 30% of annual adjusted gross receipts in excess of | ||||||
20 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
21 | 35% of annual adjusted gross receipts in excess of | ||||||
22 | $100,000,000.
| ||||||
23 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
24 | is imposed on
persons engaged in the business of conducting | ||||||
25 | riverboat gambling operations,
other than licensed managers | ||||||
26 | conducting riverboat gambling operations on behalf
of the | ||||||
27 | State, based on the adjusted gross receipts received by a | ||||||
28 | licensed
owner from gambling games authorized under this Act at | ||||||
29 | the following rates:
| ||||||
30 | 15% of annual adjusted gross receipts up to and | ||||||
31 | including $25,000,000;
| ||||||
32 | 22.5% of annual adjusted gross receipts in excess of | ||||||
33 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
34 | 27.5% of annual adjusted gross receipts in excess of | ||||||
35 | $50,000,000 but not
exceeding $75,000,000;
|
| |||||||
| |||||||
1 | 32.5% of annual adjusted gross receipts in excess of | ||||||
2 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
3 | 37.5% of annual adjusted gross receipts in excess of | ||||||
4 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
5 | 45% of annual adjusted gross receipts in excess of | ||||||
6 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
7 | 50% of annual adjusted gross receipts in excess of | ||||||
8 | $200,000,000.
| ||||||
9 | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | ||||||
10 | persons engaged
in the business of conducting riverboat | ||||||
11 | gambling operations, other than
licensed managers conducting | ||||||
12 | riverboat gambling operations on behalf of the
State, based on | ||||||
13 | the adjusted gross receipts received by a licensed owner from
| ||||||
14 | gambling games authorized under this Act at the following | ||||||
15 | rates:
| ||||||
16 | 15% of annual adjusted gross receipts up to and | ||||||
17 | including $25,000,000;
| ||||||
18 | 27.5% of annual adjusted gross receipts in excess of | ||||||
19 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
20 | 32.5% of annual adjusted gross receipts in excess of | ||||||
21 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
22 | 37.5% of annual adjusted gross receipts in excess of | ||||||
23 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
24 | 45% of annual adjusted gross receipts in excess of | ||||||
25 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
26 | 50% of annual adjusted gross receipts in excess of | ||||||
27 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
28 | 70% of annual adjusted gross receipts in excess of | ||||||
29 | $250,000,000.
| ||||||
30 | An amount equal to the amount of wagering taxes collected | ||||||
31 | under this
subsection (a-3) that are in addition to the amount | ||||||
32 | of wagering taxes that
would have been collected if the | ||||||
33 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
34 | be paid into the Common School Fund.
| ||||||
35 | The privilege tax imposed under this subsection (a-3) shall | ||||||
36 | no longer be
imposed beginning on the earlier of (i) July 1, |
| |||||||
| |||||||
1 | 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
2 | gambling operations are conducted
pursuant to a dormant | ||||||
3 | license; or (iii) the first day that riverboat gambling
| ||||||
4 | operations are conducted under the authority of an owners | ||||||
5 | license that is in
addition to the 10 owners licenses initially | ||||||
6 | authorized under this Act.
For the purposes of this subsection | ||||||
7 | (a-3), the term "dormant license"
means an owners license that | ||||||
8 | is authorized by this Act under which no
riverboat gambling | ||||||
9 | operations are being conducted on June 20, 2003.
| ||||||
10 | (a-4) Beginning on the first day on which the tax imposed | ||||||
11 | under
subsection (a-3) is no longer imposed, a privilege tax is | ||||||
12 | imposed on persons
engaged in the business of conducting | ||||||
13 | riverboat gambling operations, other
than licensed managers | ||||||
14 | conducting riverboat gambling operations on behalf of
the | ||||||
15 | State, based on the adjusted gross receipts received by a | ||||||
16 | licensed owner
from gambling games authorized under this Act at | ||||||
17 | the following rates:
| ||||||
18 | 15% of annual adjusted gross receipts up to and | ||||||
19 | including $25,000,000;
| ||||||
20 | 22.5% of annual adjusted gross receipts in excess of | ||||||
21 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
22 | 27.5% of annual adjusted gross receipts in excess of | ||||||
23 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
24 | 32.5% of annual adjusted gross receipts in excess of | ||||||
25 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
26 | 37.5% of annual adjusted gross receipts in excess of | ||||||
27 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
28 | 45% of annual adjusted gross receipts in excess of | ||||||
29 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
30 | 50% of annual adjusted gross receipts in excess of | ||||||
31 | $200,000,000.
| ||||||
32 | (a-8) Riverboat gambling operations conducted by a | ||||||
33 | licensed manager on
behalf of the State are not subject to the | ||||||
34 | tax imposed under this Section.
| ||||||
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 |
| |||||||
| |||||||
1 | p.m. of the day after the day
when the wagers were made.
| ||||||
2 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
3 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
4 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
5 | licensee, other than an owners licensee that admitted 1,000,000 | ||||||
6 | persons or
fewer in calendar year 2004, must, in addition to | ||||||
7 | the payment of all amounts otherwise due under this Section, | ||||||
8 | pay to the Board the amount, if any, by which the base amount | ||||||
9 | for the licensed owner exceeds the amount of tax paid under | ||||||
10 | this Section by the licensed owner in the then current State | ||||||
11 | fiscal year. The obligation imposed by this subsection (a-15) | ||||||
12 | is binding on any person, firm, corporation, or other entity | ||||||
13 | that acquires an ownership interest in any such owners license. | ||||||
14 | The obligation imposed under this subsection (a-15) terminates | ||||||
15 | on the earliest of: (i) July 1, 2007, (ii) the first day after | ||||||
16 | the effective date of this amendatory Act of the 94th General | ||||||
17 | Assembly that riverboat gambling operations are conducted | ||||||
18 | pursuant to a dormant license, (iii) the first day that | ||||||
19 | riverboat gambling operations are conducted under the | ||||||
20 | authority of an owners license that is in addition to the 10 | ||||||
21 | owners licenses initially authorized under this Act, or (iv) | ||||||
22 | the first day that a licensee under the Illinois Horse Racing | ||||||
23 | Act of 1975 conducts gaming operations with slot machines or | ||||||
24 | other electronic gaming devices. The Board must reduce the | ||||||
25 | obligation imposed under this subsection (a-15) by an amount | ||||||
26 | the Board deems reasonable for any of the following reasons: | ||||||
27 | (A) an act or acts of God, (B) an act of bioterrorism or | ||||||
28 | terrorism or a bioterrorism or terrorism threat that was | ||||||
29 | investigated by a law enforcement agency, or (C) a condition | ||||||
30 | beyond the control of the owners licensee that does not result | ||||||
31 | from any act or omission by the owners licensee or any of its | ||||||
32 | agents and that poses a hazardous threat to the health and | ||||||
33 | safety of patrons. If an owners licensee pays an amount in | ||||||
34 | excess of its liability under this Section, the Board shall | ||||||
35 | apply the overpayment to future payments required under this | ||||||
36 | Section. |
| |||||||
| |||||||
1 | For purposes of this subsection (a-15): | ||||||
2 | "Act of God" means an incident caused by the operation of | ||||||
3 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
4 | avoided by the exercise of due care, and for which no person | ||||||
5 | can be held liable.
| ||||||
6 | "Base amount" means the following: | ||||||
7 | For a riverboat in Alton, $31,000,000.
| ||||||
8 | For a riverboat in East Peoria, $43,000,000.
| ||||||
9 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
10 | For a riverboat in Metropolis, $45,000,000.
| ||||||
11 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
12 | For a riverboat in Aurora, $86,000,000.
| ||||||
13 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
14 | For a riverboat in Elgin, $198,000,000.
| ||||||
15 | "Dormant license" has the meaning ascribed to it in | ||||||
16 | subsection (a-3).
| ||||||
17 | (b) Until January 1, 1998, 25% of the tax revenue deposited | ||||||
18 | in the State
Gaming Fund under this Section shall be paid, | ||||||
19 | subject to appropriation by the
General Assembly, to the unit | ||||||
20 | of local government which is designated as the
home dock of the | ||||||
21 | riverboat. Beginning January 1, 1998, from the tax revenue
| ||||||
22 | deposited in the State Gaming Fund under this Section, an | ||||||
23 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
24 | riverboat shall be paid monthly, subject
to appropriation by | ||||||
25 | the General Assembly, to the unit of local government that
is | ||||||
26 | designated as the home dock of the riverboat. From the tax | ||||||
27 | revenue
deposited in the State Gaming Fund pursuant to | ||||||
28 | riverboat gambling operations
conducted by a licensed manager | ||||||
29 | on behalf of the State, an amount equal to 5%
of adjusted gross | ||||||
30 | receipts generated pursuant to those riverboat gambling
| ||||||
31 | operations shall be paid monthly,
subject to appropriation by | ||||||
32 | the General Assembly, to the unit of local
government that is | ||||||
33 | designated as the home dock of the riverboat upon which
those | ||||||
34 | riverboat gambling operations are conducted.
| ||||||
35 | (c) Appropriations, as approved by the General Assembly, | ||||||
36 | may be made
from the State Gaming Fund to the Department of |
| |||||||
| |||||||
1 | Revenue and the Department
of State Police for the | ||||||
2 | administration and enforcement of this Act, or to the
| ||||||
3 | Department of Human Services for the administration of programs | ||||||
4 | to treat
problem gambling.
| ||||||
5 | (c-5) Before the effective date of this amendatory Act of | ||||||
6 | the 94th General Assembly and beginning 2 years after the | ||||||
7 | effective date of this amendatory Act of the 94th General | ||||||
8 | Assembly, after
After the payments required under subsections | ||||||
9 | (b) and (c) have been
made, an amount equal to 15% of the | ||||||
10 | adjusted gross receipts of (1) an owners
licensee that | ||||||
11 | relocates pursuant to Section 11.2,
(2) an owners licensee
| ||||||
12 | conducting riverboat gambling operations
pursuant to an
owners | ||||||
13 | license that is initially issued after June
25, 1999,
or (3) | ||||||
14 | the first
riverboat gambling operations conducted by a licensed | ||||||
15 | manager on behalf of the
State under Section 7.3,
whichever | ||||||
16 | comes first, shall be paid from the State
Gaming Fund into the | ||||||
17 | Horse Racing Equity Fund.
| ||||||
18 | (c-10)
Each year the General Assembly shall appropriate | ||||||
19 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
20 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
21 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
22 | (c-15) After the payments required under subsections (b), | ||||||
23 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
24 | adjusted gross receipts of (1)
an owners licensee that | ||||||
25 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
26 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
27 | license that is initially issued after June 25, 1999,
or (3) | ||||||
28 | the first
riverboat gambling operations conducted by a licensed | ||||||
29 | manager on behalf of the
State under Section 7.3,
whichever | ||||||
30 | comes first, shall be paid, subject to appropriation
from the | ||||||
31 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
32 | county with a population of over 3,000,000 inhabitants for the | ||||||
33 | purpose of
enhancing the county's criminal justice system.
| ||||||
34 | (c-20) Each year the General Assembly shall appropriate | ||||||
35 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
36 | an amount equal to the amount
paid to each home rule county |
| |||||||
| |||||||
1 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
2 | subsection (c-15) in the prior calendar year.
| ||||||
3 | (c-25) After the payments required under subsections (b), | ||||||
4 | (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | ||||||
5 | the
adjusted gross receipts of (1) an owners licensee
that
| ||||||
6 | relocates pursuant to Section 11.2, (2) an
owners
licensee | ||||||
7 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
8 | license
that is initially issued after June 25, 1999,
or (3) | ||||||
9 | the first
riverboat gambling operations conducted by a licensed | ||||||
10 | manager on behalf of the
State under Section 7.3,
whichever
| ||||||
11 | comes first,
shall be paid from the State
Gaming Fund to | ||||||
12 | Chicago State University.
| ||||||
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. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673, | ||||||
29 | eff. 8-23-05.)
| ||||||
30 | (230 ILCS 10/23) (from Ch. 120, par. 2423)
| ||||||
31 | Sec. 23. The State Gaming Fund. On or after the effective | ||||||
32 | date of
this Act, except as provided for payments into the | ||||||
33 | Horse Racing Equity Trust Fund under subsection (a) of Section | ||||||
34 | 7, all of the fees and taxes collected pursuant to
subsections | ||||||
35 | of this Act shall be deposited into the State Gaming Fund, a
|
| |||||||
| |||||||
1 | special fund in the State Treasury, which is hereby created. | ||||||
2 | The adjusted
gross receipts of any riverboat gambling | ||||||
3 | operations conducted by a licensed
manager on behalf of the | ||||||
4 | State remaining after the payment of the fees and
expenses of | ||||||
5 | the licensed manager shall be deposited into the State Gaming
| ||||||
6 | Fund. Fines and
penalties collected pursuant to this Act shall | ||||||
7 | be deposited into the
Education Assistance Fund, created by | ||||||
8 | Public Act 86-0018, of the State of
Illinois.
| ||||||
9 | (Source: P.A. 93-28, eff. 6-20-03.)
| ||||||
10 | Section 97. Inseverability. The changes made to existing | ||||||
11 | statutory law by this amendatory Act of the 94th General | ||||||
12 | Assembly are mutually dependent and inseverable. If any change | ||||||
13 | made to existing statutory law by this amendatory Act of the | ||||||
14 | 94th General Assembly is held invalid, then all changes made to | ||||||
15 | existing statutory law by this amendatory Act of the 94th | ||||||
16 | General Assembly are invalid in their entirety.
| ||||||
17 | Section 99. Effective date. This Act takes effect upon | ||||||
18 | becoming law.
|