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1 | AN ACT concerning 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 State Finance Act is amended by adding | ||||||||||||||||||||||||||||||
5 | Section 5.675 as follows: | ||||||||||||||||||||||||||||||
6 | (30 ILCS 105/5.675 new) | ||||||||||||||||||||||||||||||
7 | Sec. 5.675. The Depressed Municipalities Fund.
| ||||||||||||||||||||||||||||||
8 | Section 10. The Riverboat Gambling Act is amended by | ||||||||||||||||||||||||||||||
9 | changing Sections 13 and
23 and adding Section 13.2 as follows:
| ||||||||||||||||||||||||||||||
10 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||||||||||||||||||||||||||
11 | Sec. 13. Wagering tax; rate; distribution.
| ||||||||||||||||||||||||||||||
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;
|
| |||||||
| |||||||
1 | 20% of annual adjusted gross receipts in excess of | ||||||
2 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
3 | 25% of annual adjusted gross receipts in excess of | ||||||
4 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
5 | 30% of annual adjusted gross receipts in excess of | ||||||
6 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
7 | 35% of annual adjusted gross receipts in excess of | ||||||
8 | $100,000,000.
| ||||||
9 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
10 | is imposed on
persons engaged in the business of conducting | ||||||
11 | riverboat gambling operations,
other than licensed managers | ||||||
12 | conducting riverboat gambling operations on behalf
of the | ||||||
13 | State, based on the adjusted gross receipts received by a | ||||||
14 | licensed
owner from gambling games authorized under this Act at | ||||||
15 | the following rates:
| ||||||
16 | 15% of annual adjusted gross receipts up to and | ||||||
17 | including $25,000,000;
| ||||||
18 | 22.5% of annual adjusted gross receipts in excess of | ||||||
19 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
20 | 27.5% of annual adjusted gross receipts in excess of | ||||||
21 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
22 | 32.5% of annual adjusted gross receipts in excess of | ||||||
23 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
24 | 37.5% of annual adjusted gross receipts in excess of | ||||||
25 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
26 | 45% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
2 | 50% of annual adjusted gross receipts in excess of | ||||||
3 | $200,000,000.
| ||||||
4 | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | ||||||
5 | persons engaged
in the business of conducting riverboat | ||||||
6 | gambling operations, other than
licensed managers conducting | ||||||
7 | riverboat gambling operations on behalf of the
State, based on | ||||||
8 | the adjusted gross receipts received by a licensed owner from
| ||||||
9 | gambling games authorized under this Act at the following | ||||||
10 | rates:
| ||||||
11 | 15% of annual adjusted gross receipts up to and | ||||||
12 | including $25,000,000;
| ||||||
13 | 27.5% of annual adjusted gross receipts in excess of | ||||||
14 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
15 | 32.5% of annual adjusted gross receipts in excess of | ||||||
16 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
17 | 37.5% of annual adjusted gross receipts in excess of | ||||||
18 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
19 | 45% of annual adjusted gross receipts in excess of | ||||||
20 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
21 | 50% of annual adjusted gross receipts in excess of | ||||||
22 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
23 | 70% of annual adjusted gross receipts in excess of | ||||||
24 | $250,000,000.
| ||||||
25 | An amount equal to the amount of wagering taxes collected | ||||||
26 | under this
subsection (a-3) that are in addition to the amount |
| |||||||
| |||||||
1 | of wagering taxes that
would have been collected if the | ||||||
2 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
3 | be paid into the Common School Fund.
| ||||||
4 | The privilege tax imposed under this subsection (a-3) shall | ||||||
5 | no longer be
imposed beginning on the earlier of (i) July 1, | ||||||
6 | 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
7 | gambling operations are conducted
pursuant to a dormant | ||||||
8 | license; or (iii) the first day that riverboat gambling
| ||||||
9 | operations are conducted under the authority of an owners | ||||||
10 | license that is in
addition to the 10 owners licenses initially | ||||||
11 | authorized under this Act.
For the purposes of this subsection | ||||||
12 | (a-3), the term "dormant license"
means an owners license that | ||||||
13 | is authorized by this Act under which no
riverboat gambling | ||||||
14 | operations are being conducted on June 20, 2003.
| ||||||
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, other
than licensed managers | ||||||
19 | conducting riverboat gambling operations on behalf of
the | ||||||
20 | State, based on the adjusted gross receipts received by a | ||||||
21 | licensed owner
from gambling games authorized under this Act at | ||||||
22 | the following rates:
| ||||||
23 | 15% of annual adjusted gross receipts up to and | ||||||
24 | including $25,000,000;
| ||||||
25 | 22.5% of annual adjusted gross receipts in excess of | ||||||
26 | $25,000,000 but not
exceeding $50,000,000;
|
| |||||||
| |||||||
1 | 27.5% of annual adjusted gross receipts in excess of | ||||||
2 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
3 | 32.5% of annual adjusted gross receipts in excess of | ||||||
4 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
5 | 37.5% of annual adjusted gross receipts in excess of | ||||||
6 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
7 | 45% of annual adjusted gross receipts in excess of | ||||||
8 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
9 | 50% of annual adjusted gross receipts in excess of | ||||||
10 | $200,000,000.
| ||||||
11 | (a-8) Riverboat gambling operations conducted by a | ||||||
12 | licensed manager on
behalf of the State are not subject to the | ||||||
13 | tax imposed under this Section.
| ||||||
14 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
15 | the licensed
owner to the Board not later than 3:00 o'clock | ||||||
16 | p.m. of the day after the day
when the wagers were made.
| ||||||
17 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
18 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
19 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
20 | licensee, other than an owners licensee that admitted 1,000,000 | ||||||
21 | persons or
fewer in calendar year 2004, must, in addition to | ||||||
22 | the payment of all amounts otherwise due under this Section, | ||||||
23 | pay to the Board a reconciliation payment in the amount, if | ||||||
24 | any, by which the licensed owner's base amount exceeds the | ||||||
25 | amount of net privilege tax paid by the licensed owner to the | ||||||
26 | Board in the then current State fiscal year. A licensed owner's |
| |||||||
| |||||||
1 | net privilege tax obligation due for the balance of the State | ||||||
2 | fiscal year shall be reduced up to the total of the amount paid | ||||||
3 | by the licensed owner in its June 15 reconciliation payment. | ||||||
4 | The obligation imposed by this subsection (a-15) is binding on | ||||||
5 | any person, firm, corporation, or other entity that acquires an | ||||||
6 | ownership interest in any such owners license. The obligation | ||||||
7 | imposed under this subsection (a-15) terminates on the earliest | ||||||
8 | of: (i) July 1, 2007, (ii) the first day after the effective | ||||||
9 | date of this amendatory Act of the 94th General Assembly that | ||||||
10 | riverboat gambling operations are conducted pursuant to a | ||||||
11 | dormant license, (iii) the first day that riverboat gambling | ||||||
12 | operations are conducted under the authority of an owners | ||||||
13 | license that is in addition to the 10 owners licenses initially | ||||||
14 | authorized under this Act, or (iv) the first day that a | ||||||
15 | licensee under the Illinois Horse Racing Act of 1975 conducts | ||||||
16 | gaming operations with slot machines or other electronic gaming | ||||||
17 | devices. The Board must reduce the obligation imposed under | ||||||
18 | this subsection (a-15) by an amount the Board deems reasonable | ||||||
19 | for any of the following reasons: (A) an act or acts of God, | ||||||
20 | (B) an act of bioterrorism or terrorism or a bioterrorism or | ||||||
21 | terrorism threat that was investigated by a law enforcement | ||||||
22 | agency, or (C) a condition beyond the control of the owners | ||||||
23 | licensee that does not result from any act or omission by the | ||||||
24 | owners licensee or any of its agents and that poses a hazardous | ||||||
25 | threat to the health and safety of patrons. If an owners | ||||||
26 | licensee pays an amount in excess of its liability under this |
| |||||||
| |||||||
1 | Section, the Board shall apply the overpayment to future | ||||||
2 | payments required under this Section. | ||||||
3 | For purposes of this subsection (a-15): | ||||||
4 | "Act of God" means an incident caused by the operation of | ||||||
5 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
6 | avoided by the exercise of due care, and for which no person | ||||||
7 | can be held liable.
| ||||||
8 | "Base amount" means the following: | ||||||
9 | For a riverboat in Alton, $31,000,000.
| ||||||
10 | For a riverboat in East Peoria, $43,000,000.
| ||||||
11 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
12 | For a riverboat in Metropolis, $45,000,000.
| ||||||
13 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
14 | For a riverboat in Aurora, $86,000,000.
| ||||||
15 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
16 | For a riverboat in Elgin, $198,000,000.
| ||||||
17 | "Dormant license" has the meaning ascribed to it in | ||||||
18 | subsection (a-3).
| ||||||
19 | "Net privilege tax" means all privilege taxes paid by a | ||||||
20 | licensed owner to the Board under this Section, less all | ||||||
21 | payments made from the State Gaming Fund pursuant to subsection | ||||||
22 | (b) of this Section. | ||||||
23 | The changes made to this subsection (a-15) by Public Act | ||||||
24 | 94-839
this amendatory Act of the 94th General Assembly are | ||||||
25 | intended to restate and clarify the intent of Public Act 94-673 | ||||||
26 | with respect to the amount of the payments required to be made |
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| |||||||
1 | under this subsection by an owners licensee to the Board.
| ||||||
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. From the tax | ||||||
12 | revenue
deposited in the State Gaming Fund pursuant to | ||||||
13 | riverboat gambling operations
conducted by a licensed manager | ||||||
14 | on behalf of the State, an amount equal to 5%
of adjusted gross | ||||||
15 | receipts generated pursuant to those riverboat gambling
| ||||||
16 | operations shall be paid monthly,
subject to appropriation by | ||||||
17 | the General Assembly, to the unit of local
government that is | ||||||
18 | designated as the home dock of the riverboat upon which
those | ||||||
19 | riverboat gambling operations are conducted.
| ||||||
20 | (c) Appropriations, as approved by the General Assembly, | ||||||
21 | may be made
from the State Gaming Fund to the Department of | ||||||
22 | Revenue and the Department
of State Police for the | ||||||
23 | administration and enforcement of this Act, or to the
| ||||||
24 | Department of Human Services for the administration of programs | ||||||
25 | to treat
problem gambling.
| ||||||
26 | (c-5) Before May 26, 2006 ( the effective date of Public Act |
| |||||||
| |||||||
1 | 94-804)
this amendatory Act of the 94th General Assembly and | ||||||
2 | beginning 2 years after May 26, 2006 ( the effective date of | ||||||
3 | Public Act 94-804)
this amendatory Act of the 94th General | ||||||
4 | Assembly , after the payments required under subsections (b) and | ||||||
5 | (c) have been
made, an amount equal to 15% of the adjusted | ||||||
6 | gross receipts of (1) an owners
licensee that relocates | ||||||
7 | pursuant to Section 11.2,
(2) an owners licensee
conducting | ||||||
8 | riverboat gambling operations
pursuant to an
owners license | ||||||
9 | that is initially issued after June
25, 1999,
or (3) the first
| ||||||
10 | riverboat gambling operations conducted by a licensed manager | ||||||
11 | on behalf of the
State under Section 7.3,
whichever comes | ||||||
12 | first, shall be paid from the State
Gaming Fund into the Horse | ||||||
13 | Racing Equity Fund.
| ||||||
14 | (c-10) Each year the General Assembly shall appropriate | ||||||
15 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
16 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
17 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
18 | (c-15) After the payments required under subsections (b), | ||||||
19 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
20 | adjusted gross receipts of (1)
an owners licensee that | ||||||
21 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
22 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
23 | license that is initially issued after June 25, 1999,
or (3) | ||||||
24 | the first
riverboat gambling operations conducted by a licensed | ||||||
25 | manager on behalf of the
State under Section 7.3,
whichever | ||||||
26 | comes first, shall be paid, subject to appropriation
from the |
| |||||||
| |||||||
1 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
2 | county with a population of over 3,000,000 inhabitants for the | ||||||
3 | purpose of
enhancing the county's criminal justice system.
| ||||||
4 | (c-20) Each year the General Assembly shall appropriate | ||||||
5 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
6 | an amount equal to the amount
paid to each home rule county | ||||||
7 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
8 | subsection (c-15) in the prior calendar year.
| ||||||
9 | (c-25) After the payments required under subsections (b), | ||||||
10 | (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | ||||||
11 | the
adjusted gross receipts of (1) an owners licensee
that
| ||||||
12 | relocates pursuant to Section 11.2, (2) an
owners
licensee | ||||||
13 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
14 | license
that is initially issued after June 25, 1999,
or (3) | ||||||
15 | the first
riverboat gambling operations conducted by a licensed | ||||||
16 | manager on behalf of the
State under Section 7.3,
whichever
| ||||||
17 | comes first,
shall be paid from the State
Gaming Fund to | ||||||
18 | Chicago State University.
| ||||||
19 | (d) From time to time, the
Board shall transfer the | ||||||
20 | remainder of the funds
generated by this Act , except the tax | ||||||
21 | revenue generated pursuant to Section
13.2, 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 |
| |||||||
| |||||||
1 | in this State or in other states to
share its portion of the | ||||||
2 | tax revenue.
| ||||||
3 | (f) To the extent practicable, the Board shall administer | ||||||
4 | and collect the
wagering taxes imposed by this Section in a | ||||||
5 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
6 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
7 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
8 | Penalty and Interest Act.
| ||||||
9 | (Source: P.A. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673, | ||||||
10 | eff. 8-23-05; 94-804, eff. 5-26-06; 94-839, eff. 6-6-06; | ||||||
11 | revised 8-3-06.)
| ||||||
12 | (230 ILCS 10/13.2 new)
| ||||||
13 | Sec. 13.2. Supplemental tax. | ||||||
14 | (a) Beginning January 1, 2008, there is imposed a | ||||||
15 | supplemental tax on the adjusted gross receipts of each | ||||||
16 | licensed owner of a riverboat conducting gambling operations | ||||||
17 | from a home dock located in East St. Louis at the rate of 0.5% | ||||||
18 | of adjusted gross receipts. The
tax imposed under this Section | ||||||
19 | shall be due and payable on the last day of
April next | ||||||
20 | following the end of the calendar year. The State Treasurer | ||||||
21 | shall
have a lien against the property constituting the | ||||||
22 | riverboats and on-shore
facilities owned by a licensee for the | ||||||
23 | amount of any tax not paid when due. | ||||||
24 | (b) The licensee shall pay to the State Treasurer on or | ||||||
25 | before the 15th day
of the
first, fourth, seventh, and tenth |
| |||||||
| |||||||
1 | months of each year as partial payments of
the
supplemental tax | ||||||
2 | imposed under subsection (a) an amount equal to 0.25% of
the | ||||||
3 | estimated gross receipts for the 3-month period immediately | ||||||
4 | preceding the
first day of those months. The moneys received | ||||||
5 | from a licensee shall be
placed in the Depressed Municipalities
| ||||||
6 | Fund, which is hereby created as a Special Fund in the State | ||||||
7 | Treasury.
Moneys in the Fund shall be paid to the following | ||||||
8 | municipalities: Alorton, Centreville, Brooklyn, Washington | ||||||
9 | Park, and Venice. Moneys paid to a
municipality pursuant to | ||||||
10 | this subsection (b) shall be used for infrastructure
| ||||||
11 | improvement projects within that municipality.
| ||||||
12 | (c) If a licensee fails to pay the amount due or underpays | ||||||
13 | by an
unjustifiable
amount, the Gaming Board shall impose a | ||||||
14 | fine of 5% of the amount due or of
the underpayment, as the | ||||||
15 | case may be, for each month or portion of a month
the licensee | ||||||
16 | is in default of payment, up to 25% of the amount in default. | ||||||
17 | Any
fine imposed upon a licensee shall be paid into the | ||||||
18 | Depressed Municipalities Fund.
| ||||||
19 | (230 ILCS 10/23) (from Ch. 120, par. 2423)
| ||||||
20 | Sec. 23. The State Gaming Fund. On or after the effective | ||||||
21 | date of
this Act, except as provided for payments into the | ||||||
22 | Horse Racing Equity Trust Fund under subsection (a) of Section | ||||||
23 | 7, all of the fees and taxes collected pursuant to
this Act , | ||||||
24 | except tax revenue collected pursuant to
Section 13.2, shall be | ||||||
25 | deposited into the State Gaming Fund, a
special fund in the |
| |||||||
| |||||||
1 | State Treasury, which is hereby created. The adjusted
gross | ||||||
2 | receipts of any riverboat gambling operations conducted by a | ||||||
3 | licensed
manager on behalf of the State remaining after the | ||||||
4 | payment of the fees and
expenses of the licensed manager shall | ||||||
5 | be deposited into the State Gaming
Fund. Fines and
penalties | ||||||
6 | collected pursuant to this Act shall be deposited into the
| ||||||
7 | Education Assistance Fund, created by Public Act 86-0018, of | ||||||
8 | the State of
Illinois.
| ||||||
9 | (Source: P.A. 93-28, eff. 6-20-03; 94-804, eff. 5-26-06.)
| ||||||
10 | Section 99. Effective date. This Act takes effect upon | ||||||
11 | becoming law. |