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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:
| ||||||
4 | Section 5. The Illinois Horse Racing Act of 1975 is amended | ||||||
5 | by changing Section 54.5 as follows: | ||||||
6 | (230 ILCS 5/54.5) | ||||||
7 | (Section scheduled to be repealed on May 26, 2008)
| ||||||
8 | Sec. 54.5. Horse Racing Equity Trust Fund. | ||||||
9 | (a) There is created a Fund to be known as the Horse
Racing
| ||||||
10 | Equity Trust Fund, which is a non-appropriated trust fund held | ||||||
11 | separate and apart from State moneys. The Fund shall consist of | ||||||
12 | moneys paid into it by owners licensees under
the Riverboat | ||||||
13 | Gambling Act for the purposes described in this Section. The | ||||||
14 | Fund shall
be administered
by the Board. Moneys in the Fund | ||||||
15 | shall be distributed as directed and certified by the Board in | ||||||
16 | accordance with the provisions of subsection (b).
| ||||||
17 | (b) The moneys deposited into the Fund, plus any accrued | ||||||
18 | interest on those moneys, shall be distributed
within 10 days | ||||||
19 | after those moneys are deposited into the Fund as follows:
| ||||||
20 | (1) Sixty percent of all moneys distributed under this | ||||||
21 | subsection shall be
distributed to organization licensees | ||||||
22 | to be distributed at their race
meetings as purses. | ||||||
23 | Fifty-seven percent of the amount distributed under this
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| |||||||
1 | paragraph (1) shall be distributed for thoroughbred race | ||||||
2 | meetings and
43% shall be distributed for standardbred race | ||||||
3 | meetings. Within each
breed, moneys shall be allocated to | ||||||
4 | each organization licensee's purse
fund in accordance with | ||||||
5 | the ratio between the purses generated for that
breed by | ||||||
6 | that licensee during the prior calendar year and the total | ||||||
7 | purses
generated throughout the State for that breed during | ||||||
8 | the prior calendar
year by licensees in the current | ||||||
9 | calendar year.
| ||||||
10 | (2) The remaining 40% of the moneys distributed under | ||||||
11 | this
subsection (b) shall be distributed as follows:
| ||||||
12 | (A) 11% shall be distributed to any person (or its | ||||||
13 | successors or assigns) who had operating control of a | ||||||
14 | racetrack that conducted live racing in 2002 at a | ||||||
15 | racetrack in a
county with at least 230,000 inhabitants | ||||||
16 | that borders the Mississippi River and is a licensee in | ||||||
17 | the current year; and
| ||||||
18 | (B) the remaining 89% shall be distributed pro rata
| ||||||
19 | according to the aggregate
proportion of total handle | ||||||
20 | from wagering on live races conducted in Illinois | ||||||
21 | (irrespective of where the wagers are placed) for | ||||||
22 | calendar years 2004 and 2005
to any person (or its
| ||||||
23 | successors or assigns) who (i) had
majority operating | ||||||
24 | control of a racing facility at which live racing was | ||||||
25 | conducted in
calendar year 2002, (ii) is a licensee in | ||||||
26 | the current
year, and (iii) is not eligible to receive |
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| |||||||
1 | moneys under subparagraph (A) of this paragraph (2).
| ||||||
2 | The moneys received by an organization licensee | ||||||
3 | under this paragraph (2) shall be used by each | ||||||
4 | organization licensee to improve, maintain, market, | ||||||
5 | and otherwise operate its racing facilities to conduct | ||||||
6 | live racing, which shall include backstretch services | ||||||
7 | and capital improvements related to live racing and the | ||||||
8 | backstretch. Any organization licensees sharing common | ||||||
9 | ownership may pool the moneys received and spent at all | ||||||
10 | racing facilities commonly owned in order to meet these | ||||||
11 | requirements.
| ||||||
12 | If any person identified in this paragraph (2) becomes
| ||||||
13 | ineligible to receive moneys from the Fund, such amount | ||||||
14 | shall be redistributed
among the remaining persons in | ||||||
15 | proportion to their percentages otherwise
calculated.
| ||||||
16 | (c) The Board shall monitor organization licensees to | ||||||
17 | ensure that moneys paid to organization licensees under this | ||||||
18 | Section are distributed by the organization licensees as | ||||||
19 | provided in subsection (b).
| ||||||
20 | (d) This Section is repealed on July 1, 2011 2 years after | ||||||
21 | the effective date of this amendatory Act of the 94th General | ||||||
22 | Assembly .
| ||||||
23 | (e) Notwithstanding any other rulemaking authority that | ||||||
24 | may exist, neither the Governor nor any agency or agency head | ||||||
25 | under the jurisdiction of the Governor has any authority to | ||||||
26 | make or promulgate rules to implement or enforce the provisions |
| |||||||
| |||||||
1 | of this amendatory Act of the 95th General Assembly. If, | ||||||
2 | however, the Governor believes that rules are necessary to | ||||||
3 | implement or enforce the provisions of this amendatory Act of | ||||||
4 | the 95th General Assembly, the Governor may suggest rules to | ||||||
5 | the General Assembly by filing them with the Clerk of the House | ||||||
6 | and the Secretary of the Senate and by requesting that the | ||||||
7 | General Assembly authorize such rulemaking by law, enact those | ||||||
8 | suggested rules into law, or take any other appropriate action | ||||||
9 | in the General Assembly's discretion. Nothing contained in this | ||||||
10 | amendatory Act of the 95th General Assembly shall be | ||||||
11 | interpreted to grant rulemaking authority under any other | ||||||
12 | Illinois statute where such authority is not otherwise | ||||||
13 | explicitly given. For the purposes of this amendatory Act of | ||||||
14 | the 95th General Assembly, "rules" is given the meaning | ||||||
15 | contained in Section 1-70 of the Illinois Administrative | ||||||
16 | Procedure Act, and "agency" and "agency head" are given the | ||||||
17 | meanings contained in Sections 1-20 and 1-25 of the Illinois | ||||||
18 | Administrative Procedure Act to the extent that such | ||||||
19 | definitions apply to agencies or agency heads under the | ||||||
20 | jurisdiction of the Governor. | ||||||
21 | (Source: P.A. 94-804, eff. 5-26-06.) | ||||||
22 | Section 10. The Riverboat Gambling Act is amended by | ||||||
23 | changing Sections 7 and 13 as follows:
| ||||||
24 | (230 ILCS 10/7) (from Ch. 120, par. 2407)
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1 | Sec. 7. Owners Licenses.
| ||||||
2 | (a) The Board shall issue owners licenses to persons, firms | ||||||
3 | or
corporations which apply for such licenses upon payment to | ||||||
4 | the Board of the
non-refundable license fee set by the Board, | ||||||
5 | upon payment of a $25,000
license fee for the first year of | ||||||
6 | operation and a $5,000 license fee for
each succeeding year and | ||||||
7 | upon a determination by the Board that the
applicant is | ||||||
8 | eligible for an owners license pursuant to this Act and the
| ||||||
9 | rules of the Board. From May 26, 2006 until (i) June 30, 2011, | ||||||
10 | (ii) the date any organization licensee begins to operate a | ||||||
11 | slot machine or video game of chance under the Illinois Horse | ||||||
12 | Racing Act of 1975 or this Act, or (iii) the wagering tax | ||||||
13 | imposed under Section 13 of this Act is increased by law to | ||||||
14 | reflect a tax rate that is at least as stringent or more | ||||||
15 | stringent than the tax rate contained in subsection (a-3) of | ||||||
16 | Section 13, whichever occurs first For a period of 2 years | ||||||
17 | beginning on the effective date of this amendatory Act of the | ||||||
18 | 94th General Assembly , as a condition of licensure and as an | ||||||
19 | alternative source of payment for those funds payable under | ||||||
20 | subsection (c-5) of Section 13 of the Riverboat Gambling Act, | ||||||
21 | any owners licensee that holds or receives its owners license | ||||||
22 | on or after the effective date of this amendatory Act of the | ||||||
23 | 94th General Assembly, other than an owners licensee operating | ||||||
24 | a riverboat with adjusted gross receipts in calendar year 2004 | ||||||
25 | of less than $200,000,000, must pay into the Horse Racing | ||||||
26 | Equity Trust Fund, in addition to any other payments required |
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1 | under this Act, an amount equal to 3% of the adjusted gross | ||||||
2 | receipts received by the owners licensee. The payments required | ||||||
3 | under this Section shall be made by the owners licensee to the | ||||||
4 | State Treasurer no later than 3:00 o'clock p.m. of the day | ||||||
5 | after the day when the adjusted gross receipts were received by | ||||||
6 | the owners licensee. A person, firm or corporation is | ||||||
7 | ineligible to receive
an owners license if:
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8 | (1) the person has been convicted of a felony under the | ||||||
9 | laws of this
State, any other state, or the United States;
| ||||||
10 | (2) the person has been convicted of any violation of | ||||||
11 | Article 28 of the
Criminal Code of 1961, or substantially | ||||||
12 | similar laws of any other jurisdiction;
| ||||||
13 | (3) the person has submitted an application for a | ||||||
14 | license under this
Act which contains false information;
| ||||||
15 | (4) the person is
a member of the Board;
| ||||||
16 | (5) a person defined in (1), (2), (3) or (4) is an | ||||||
17 | officer, director or
managerial employee of the firm or | ||||||
18 | corporation;
| ||||||
19 | (6) the firm or corporation employs a person defined in | ||||||
20 | (1), (2), (3) or
(4) who participates in the management or | ||||||
21 | operation of gambling operations
authorized under this | ||||||
22 | Act;
| ||||||
23 | (7) (blank); or
| ||||||
24 | (8) a license of the person, firm or corporation issued | ||||||
25 | under
this Act, or a license to own or operate gambling | ||||||
26 | facilities
in any other jurisdiction, has been revoked.
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1 | (b) In determining whether to grant an owners license to an | ||||||
2 | applicant, the
Board shall consider:
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3 | (1) the character, reputation, experience and | ||||||
4 | financial integrity of the
applicants and of any other or | ||||||
5 | separate person that either:
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6 | (A) controls, directly or indirectly, such | ||||||
7 | applicant, or
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8 | (B) is controlled, directly or indirectly, by such | ||||||
9 | applicant or by a
person which controls, directly or | ||||||
10 | indirectly, such applicant;
| ||||||
11 | (2) the facilities or proposed facilities for the | ||||||
12 | conduct of riverboat
gambling;
| ||||||
13 | (3) the highest prospective total revenue to be derived | ||||||
14 | by the State
from the conduct of riverboat gambling;
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15 | (4) the extent to which the ownership of the applicant | ||||||
16 | reflects the
diversity of the State by including minority | ||||||
17 | persons and females
and the good faith affirmative action | ||||||
18 | plan of
each applicant to recruit, train and upgrade | ||||||
19 | minority persons and females in all employment | ||||||
20 | classifications;
| ||||||
21 | (5) the financial ability of the applicant to purchase | ||||||
22 | and maintain
adequate liability and casualty insurance;
| ||||||
23 | (6) whether the applicant has adequate capitalization | ||||||
24 | to provide and
maintain, for the duration of a license, a | ||||||
25 | riverboat;
| ||||||
26 | (7) the extent to which the applicant exceeds or meets |
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1 | other standards
for the issuance of an owners license which | ||||||
2 | the Board may adopt by rule;
and
| ||||||
3 | (8) The amount of the applicant's license bid.
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4 | (c) Each owners license shall specify the place where | ||||||
5 | riverboats shall
operate and dock.
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6 | (d) Each applicant shall submit with his application, on | ||||||
7 | forms
provided by the Board, 2 sets of his fingerprints.
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8 | (e) The Board may issue up to 10 licenses authorizing the | ||||||
9 | holders of such
licenses to own riverboats. In the application | ||||||
10 | for an owners license, the
applicant shall state the dock at | ||||||
11 | which the riverboat is based and the water
on which the | ||||||
12 | riverboat will be located. The Board shall issue 5 licenses to
| ||||||
13 | become effective not earlier than January 1, 1991. Three of | ||||||
14 | such licenses
shall authorize riverboat gambling on the | ||||||
15 | Mississippi River, or, with approval
by the municipality in | ||||||
16 | which the
riverboat was docked on August 7, 2003 and with Board | ||||||
17 | approval, be authorized to relocate to a new location,
in a
| ||||||
18 | municipality that (1) borders on the Mississippi River or is | ||||||
19 | within 5
miles of the city limits of a municipality that | ||||||
20 | borders on the Mississippi
River and (2), on August 7, 2003, | ||||||
21 | had a riverboat conducting riverboat gambling operations | ||||||
22 | pursuant to
a license issued under this Act; one of which shall | ||||||
23 | authorize riverboat
gambling from a home dock in the city of | ||||||
24 | East St. Louis. One other license
shall
authorize riverboat | ||||||
25 | gambling on
the Illinois River south of Marshall County. The | ||||||
26 | Board shall issue one
additional license to become effective |
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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 |
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1 | interests of the State.
| ||||||
2 | (f) The first 10 owners licenses issued under this Act | ||||||
3 | shall permit the
holder to own up to 2 riverboats and equipment | ||||||
4 | thereon
for a period of 3 years after the effective date of the | ||||||
5 | license. Holders of
the first 10 owners licenses must pay the | ||||||
6 | annual license fee for each of
the 3
years during which they | ||||||
7 | are authorized to own riverboats.
| ||||||
8 | (g) Upon the termination, expiration, or revocation of each | ||||||
9 | of the first
10 licenses, which shall be issued for a 3 year | ||||||
10 | period, all licenses are
renewable annually upon payment of the | ||||||
11 | fee and a determination by the Board
that the licensee | ||||||
12 | continues to meet all of the requirements of this Act and the
| ||||||
13 | Board's rules.
However, for licenses renewed on or after May 1, | ||||||
14 | 1998, renewal shall be
for a period of 4 years, unless the | ||||||
15 | Board sets a shorter period.
| ||||||
16 | (h) An owners license shall entitle the licensee to own up | ||||||
17 | to 2
riverboats. A licensee shall limit the number of gambling | ||||||
18 | participants to
1,200 for any such owners license.
A licensee | ||||||
19 | may operate both of its riverboats concurrently, provided that | ||||||
20 | the
total number of gambling participants on both riverboats | ||||||
21 | does not exceed
1,200. Riverboats licensed to operate on the
| ||||||
22 | Mississippi River and the Illinois River south of Marshall | ||||||
23 | County shall
have an authorized capacity of at least 500 | ||||||
24 | persons. Any other riverboat
licensed under this Act shall have | ||||||
25 | an authorized capacity of at least 400
persons.
| ||||||
26 | (i) A licensed owner is authorized to apply to the Board |
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1 | for and, if
approved therefor, to receive all licenses from the | ||||||
2 | Board necessary for the
operation of a riverboat, including a | ||||||
3 | liquor license, a license
to prepare and serve food for human | ||||||
4 | consumption, and other necessary
licenses. All use, occupation | ||||||
5 | and excise taxes which apply to the sale of
food and beverages | ||||||
6 | in this State and all taxes imposed on the sale or use
of | ||||||
7 | tangible personal property apply to such sales aboard the | ||||||
8 | riverboat.
| ||||||
9 | (j) The Board may issue or re-issue a license authorizing a | ||||||
10 | riverboat to
dock
in a municipality or approve a relocation | ||||||
11 | under Section 11.2 only if, prior
to the issuance or | ||||||
12 | re-issuance of
the license or approval, the governing body of | ||||||
13 | the municipality in which
the riverboat will dock has by a | ||||||
14 | majority vote approved the docking of
riverboats in the | ||||||
15 | municipality. The Board may issue or re-issue a license
| ||||||
16 | authorizing a
riverboat to dock in areas of a county outside | ||||||
17 | any municipality or approve a
relocation under Section 11.2 | ||||||
18 | only if, prior to the issuance or re-issuance
of the license
or | ||||||
19 | approval, the
governing body of the county has by a majority | ||||||
20 | vote approved of the docking of
riverboats within such areas.
| ||||||
21 | (k) Notwithstanding any other rulemaking authority that | ||||||
22 | may exist, neither the Governor nor any agency or agency head | ||||||
23 | under the jurisdiction of the Governor has any authority to | ||||||
24 | make or promulgate rules to implement or enforce the provisions | ||||||
25 | of this amendatory Act of the 95th General Assembly. If, | ||||||
26 | however, the Governor believes that rules are necessary to |
| |||||||
| |||||||
1 | implement or enforce the provisions of this amendatory Act of | ||||||
2 | the 95th General Assembly, the Governor may suggest rules to | ||||||
3 | the General Assembly by filing them with the Clerk of the House | ||||||
4 | and the Secretary of the Senate and by requesting that the | ||||||
5 | General Assembly authorize such rulemaking by law, enact those | ||||||
6 | suggested rules into law, or take any other appropriate action | ||||||
7 | in the General Assembly's discretion. Nothing contained in this | ||||||
8 | amendatory Act of the 95th General Assembly shall be | ||||||
9 | interpreted to grant rulemaking authority under any other | ||||||
10 | Illinois statute where such authority is not otherwise | ||||||
11 | explicitly given. For the purposes of this amendatory Act of | ||||||
12 | the 95th General Assembly, "rules" is given the meaning | ||||||
13 | contained in Section 1-70 of the Illinois Administrative | ||||||
14 | Procedure Act, and "agency" and "agency head" are given the | ||||||
15 | meanings contained in Sections 1-20 and 1-25 of the Illinois | ||||||
16 | Administrative Procedure Act to the extent that such | ||||||
17 | definitions apply to agencies or agency heads under the | ||||||
18 | jurisdiction of the Governor. | ||||||
19 | (Source: P.A. 93-28, eff. 6-20-03; 93-453, eff. 8-7-03; 94-667, | ||||||
20 | eff. 8-23-05; 94-804, eff. 5-26-06.)
| ||||||
21 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
22 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
23 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
24 | gross
receipts received from gambling games authorized under | ||||||
25 | this Act at the rate of
20%.
|
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| |||||||
1 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
2 | tax is
imposed on persons engaged in the business of conducting | ||||||
3 | riverboat gambling
operations, based on the adjusted gross | ||||||
4 | receipts received by a licensed owner
from gambling games | ||||||
5 | authorized under this Act at the following rates:
| ||||||
6 | 15% of annual adjusted gross receipts up to and | ||||||
7 | including $25,000,000;
| ||||||
8 | 20% of annual adjusted gross receipts in excess of | ||||||
9 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
10 | 25% of annual adjusted gross receipts in excess of | ||||||
11 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
12 | 30% of annual adjusted gross receipts in excess of | ||||||
13 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
14 | 35% of annual adjusted gross receipts in excess of | ||||||
15 | $100,000,000.
| ||||||
16 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
17 | is 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-3) Beginning July 1, 2003, a privilege tax is imposed on | ||||||
12 | persons engaged
in the business of conducting riverboat | ||||||
13 | gambling operations, other than
licensed managers conducting | ||||||
14 | riverboat gambling operations on behalf of the
State, based on | ||||||
15 | the adjusted gross receipts received by a licensed owner from
| ||||||
16 | gambling games authorized under this Act at the following | ||||||
17 | rates:
| ||||||
18 | 15% of annual adjusted gross receipts up to and | ||||||
19 | including $25,000,000;
| ||||||
20 | 27.5% of annual adjusted gross receipts in excess of | ||||||
21 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
22 | 32.5% of annual adjusted gross receipts in excess of | ||||||
23 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
24 | 37.5% of annual adjusted gross receipts in excess of | ||||||
25 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
26 | 45% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
2 | 50% of annual adjusted gross receipts in excess of | ||||||
3 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
4 | 70% of annual adjusted gross receipts in excess of | ||||||
5 | $250,000,000.
| ||||||
6 | An amount equal to the amount of wagering taxes collected | ||||||
7 | under this
subsection (a-3) that are in addition to the amount | ||||||
8 | of wagering taxes that
would have been collected if the | ||||||
9 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
10 | be paid into the Common School Fund.
| ||||||
11 | The privilege tax imposed under this subsection (a-3) shall | ||||||
12 | no longer be
imposed beginning on the earlier of (i) July 1, | ||||||
13 | 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
14 | gambling operations are conducted
pursuant to a dormant | ||||||
15 | license; or (iii) the first day that riverboat gambling
| ||||||
16 | operations are conducted under the authority of an owners | ||||||
17 | license that is in
addition to the 10 owners licenses initially | ||||||
18 | authorized under this Act.
For the purposes of this subsection | ||||||
19 | (a-3), the term "dormant license"
means an owners license that | ||||||
20 | is authorized by this Act under which no
riverboat gambling | ||||||
21 | operations are being conducted on June 20, 2003.
| ||||||
22 | (a-4) Beginning on the first day on which the tax imposed | ||||||
23 | under
subsection (a-3) is no longer imposed, a privilege tax is | ||||||
24 | 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 |
| |||||||
| |||||||
1 | State, based on the adjusted gross receipts received by a | ||||||
2 | licensed owner
from gambling games authorized under this Act at | ||||||
3 | the following rates:
| ||||||
4 | 15% of annual adjusted gross receipts up to and | ||||||
5 | including $25,000,000;
| ||||||
6 | 22.5% of annual adjusted gross receipts in excess of | ||||||
7 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
8 | 27.5% of annual adjusted gross receipts in excess of | ||||||
9 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
10 | 32.5% of annual adjusted gross receipts in excess of | ||||||
11 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
12 | 37.5% of annual adjusted gross receipts in excess of | ||||||
13 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
14 | 45% of annual adjusted gross receipts in excess of | ||||||
15 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
16 | 50% of annual adjusted gross receipts in excess of | ||||||
17 | $200,000,000.
| ||||||
18 | (a-8) Riverboat gambling operations conducted by a | ||||||
19 | licensed manager on
behalf of the State are not subject to the | ||||||
20 | tax imposed under this Section.
| ||||||
21 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
22 | the licensed
owner to the Board not later than 3:00 o'clock | ||||||
23 | p.m. of the day after the day
when the wagers were made.
| ||||||
24 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
25 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
26 | of subsection (a-3), then by June 15 of each year, each owners |
| |||||||
| |||||||
1 | licensee, other than an owners licensee that admitted 1,000,000 | ||||||
2 | persons or
fewer in calendar year 2004, must, in addition to | ||||||
3 | the payment of all amounts otherwise due under this Section, | ||||||
4 | pay to the Board a reconciliation payment in the amount, if | ||||||
5 | any, by which the licensed owner's base amount exceeds the | ||||||
6 | amount of net privilege tax paid by the licensed owner to the | ||||||
7 | Board in the then current State fiscal year. A licensed owner's | ||||||
8 | net privilege tax obligation due for the balance of the State | ||||||
9 | fiscal year shall be reduced up to the total of the amount paid | ||||||
10 | by the licensed owner in its June 15 reconciliation payment. | ||||||
11 | The obligation imposed by this subsection (a-15) is binding on | ||||||
12 | any person, firm, corporation, or other entity that acquires an | ||||||
13 | ownership interest in any such owners license. The obligation | ||||||
14 | imposed under this subsection (a-15) terminates on the earliest | ||||||
15 | of: (i) July 1, 2007, (ii) the first day after the effective | ||||||
16 | date of this amendatory Act of the 94th General Assembly that | ||||||
17 | riverboat gambling operations are conducted pursuant to a | ||||||
18 | dormant license, (iii) the first day that riverboat gambling | ||||||
19 | operations are conducted under the authority of an owners | ||||||
20 | license that is in addition to the 10 owners licenses initially | ||||||
21 | authorized under this Act, or (iv) the first day that a | ||||||
22 | licensee under the Illinois Horse Racing Act of 1975 conducts | ||||||
23 | gaming operations with slot machines or other electronic gaming | ||||||
24 | devices. The Board must reduce the obligation imposed under | ||||||
25 | this subsection (a-15) by an amount the Board deems reasonable | ||||||
26 | for any of the following reasons: (A) an act or acts of God, |
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| |||||||
1 | (B) an act of bioterrorism or terrorism or a bioterrorism or | ||||||
2 | terrorism threat that was investigated by a law enforcement | ||||||
3 | agency, or (C) a condition beyond the control of the owners | ||||||
4 | licensee that does not result from any act or omission by the | ||||||
5 | owners licensee or any of its agents and that poses a hazardous | ||||||
6 | threat to the health and safety of patrons. If an owners | ||||||
7 | licensee pays an amount in excess of its liability under this | ||||||
8 | Section, the Board shall apply the overpayment to future | ||||||
9 | payments required under this Section. | ||||||
10 | For purposes of this subsection (a-15): | ||||||
11 | "Act of God" means an incident caused by the operation of | ||||||
12 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
13 | avoided by the exercise of due care, and for which no person | ||||||
14 | can be held liable.
| ||||||
15 | "Base amount" means the following: | ||||||
16 | For a riverboat in Alton, $31,000,000.
| ||||||
17 | For a riverboat in East Peoria, $43,000,000.
| ||||||
18 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
19 | For a riverboat in Metropolis, $45,000,000.
| ||||||
20 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
21 | For a riverboat in Aurora, $86,000,000.
| ||||||
22 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
23 | For a riverboat in Elgin, $198,000,000.
| ||||||
24 | "Dormant license" has the meaning ascribed to it in | ||||||
25 | subsection (a-3).
| ||||||
26 | "Net privilege tax" means all privilege taxes paid by a |
| |||||||
| |||||||
1 | licensed owner to the Board under this Section, less all | ||||||
2 | payments made from the State Gaming Fund pursuant to subsection | ||||||
3 | (b) of this Section. | ||||||
4 | The changes made to this subsection (a-15) by Public Act | ||||||
5 | 94-839 are intended to restate and clarify the intent of Public | ||||||
6 | Act 94-673 with respect to the amount of the payments required | ||||||
7 | to be made under this subsection by an owners licensee to the | ||||||
8 | Board.
| ||||||
9 | (b) Until January 1, 1998, 25% of the tax revenue deposited | ||||||
10 | in the State
Gaming Fund under this Section shall be paid, | ||||||
11 | subject to appropriation by the
General Assembly, to the unit | ||||||
12 | of local government which is designated as the
home dock of the | ||||||
13 | riverboat. Beginning January 1, 1998, from the tax revenue
| ||||||
14 | deposited in the State Gaming Fund under this Section, an | ||||||
15 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
16 | riverboat 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. From the tax | ||||||
19 | revenue
deposited in the State Gaming Fund pursuant to | ||||||
20 | riverboat gambling operations
conducted by a licensed manager | ||||||
21 | on behalf of the State, an amount equal to 5%
of adjusted gross | ||||||
22 | receipts generated pursuant to those riverboat gambling
| ||||||
23 | operations shall be paid monthly,
subject to appropriation by | ||||||
24 | the General Assembly, to the unit of local
government that is | ||||||
25 | designated as the home dock of the riverboat upon which
those | ||||||
26 | riverboat gambling operations are conducted.
|
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| |||||||
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, or to the
| ||||||
5 | Department of Human Services for the administration of programs | ||||||
6 | to treat
problem gambling.
| ||||||
7 | (c-5) Before May 26, 2006 (the effective date of Public Act | ||||||
8 | 94-804) and beginning June 30, 2011, unless any organization | ||||||
9 | licensee under the Illinois Horse Racing Act of 1975 begins to | ||||||
10 | operate a slot machine or video game of chance under the | ||||||
11 | Illinois Horse Racing Act of 1975 or this Act 2 years after May | ||||||
12 | 26, 2006 (the effective date of Public Act 94-804) , after the | ||||||
13 | payments required under subsections (b) and (c) have been
made, | ||||||
14 | an amount equal to 15% of the adjusted gross receipts of (1) an | ||||||
15 | owners
licensee that relocates pursuant to Section 11.2,
(2) an | ||||||
16 | owners licensee
conducting riverboat gambling operations
| ||||||
17 | pursuant to an
owners license that is initially issued after | ||||||
18 | June
25, 1999,
or (3) the first
riverboat gambling operations | ||||||
19 | conducted by a licensed manager on behalf of the
State under | ||||||
20 | Section 7.3,
whichever comes first, shall be paid from the | ||||||
21 | State
Gaming Fund into the Horse Racing Equity Fund.
| ||||||
22 | Notwithstanding any other rulemaking authority that may | ||||||
23 | exist, neither the Governor nor any agency or agency head under | ||||||
24 | the jurisdiction of the Governor has any authority to make or | ||||||
25 | promulgate rules to implement or enforce the provisions of this | ||||||
26 | amendatory Act of the 95th General Assembly. If, however, the |
| |||||||
| |||||||
1 | Governor believes that rules are necessary to implement or | ||||||
2 | enforce the provisions of this amendatory Act of the 95th | ||||||
3 | General Assembly, the Governor may suggest rules to the General | ||||||
4 | Assembly by filing them with the Clerk of the House and the | ||||||
5 | Secretary of the Senate and by requesting that the General | ||||||
6 | Assembly authorize such rulemaking by law, enact those | ||||||
7 | suggested rules into law, or take any other appropriate action | ||||||
8 | in the General Assembly's discretion. Nothing contained in this | ||||||
9 | amendatory Act of the 95th General Assembly shall be | ||||||
10 | interpreted to grant rulemaking authority under any other | ||||||
11 | Illinois statute where such authority is not otherwise | ||||||
12 | explicitly given. For the purposes of this amendatory Act of | ||||||
13 | the 95th General Assembly, "rules" is given the meaning | ||||||
14 | contained in Section 1-70 of the Illinois Administrative | ||||||
15 | Procedure Act, and "agency" and "agency head" are given the | ||||||
16 | meanings contained in Sections 1-20 and 1-25 of the Illinois | ||||||
17 | Administrative Procedure Act to the extent that such | ||||||
18 | definitions apply to agencies or agency heads under the | ||||||
19 | jurisdiction of the Governor. | ||||||
20 | (c-10) Each year the General Assembly shall appropriate | ||||||
21 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
22 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
23 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
24 | (c-15) After the payments required under subsections (b), | ||||||
25 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
26 | adjusted gross receipts of (1)
an owners licensee that |
| |||||||
| |||||||
1 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
2 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
3 | license that is initially issued after June 25, 1999,
or (3) | ||||||
4 | the first
riverboat gambling operations conducted by a licensed | ||||||
5 | manager on behalf of the
State under Section 7.3,
whichever | ||||||
6 | comes first, shall be paid, subject to appropriation
from the | ||||||
7 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
8 | county with a population of over 3,000,000 inhabitants for the | ||||||
9 | purpose of
enhancing the county's criminal justice system.
| ||||||
10 | (c-20) Each year the General Assembly shall appropriate | ||||||
11 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
12 | an amount equal to the amount
paid to each home rule county | ||||||
13 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
14 | subsection (c-15) in the prior calendar year.
| ||||||
15 | (c-25) After the payments required under subsections (b), | ||||||
16 | (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | ||||||
17 | the
adjusted gross receipts of (1) an owners licensee
that
| ||||||
18 | relocates pursuant to Section 11.2, (2) an
owners
licensee | ||||||
19 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
20 | license
that is initially issued after June 25, 1999,
or (3) | ||||||
21 | the first
riverboat gambling operations conducted by a licensed | ||||||
22 | manager on behalf of the
State under Section 7.3,
whichever
| ||||||
23 | comes first,
shall be paid from the State
Gaming Fund to | ||||||
24 | Chicago State University.
| ||||||
25 | (d) From time to time, the
Board shall transfer the | ||||||
26 | remainder of the funds
generated by this Act into the Education
|
| |||||||
| |||||||
1 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
2 | Illinois.
| ||||||
3 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
4 | government
designated as the home dock of the riverboat from | ||||||
5 | entering into agreements
with other units of local government | ||||||
6 | in this State or in other states to
share its portion of the | ||||||
7 | tax revenue.
| ||||||
8 | (f) To the extent practicable, the Board shall administer | ||||||
9 | and collect the
wagering taxes imposed by this Section in a | ||||||
10 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
11 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
12 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
13 | Penalty and Interest Act.
| ||||||
14 | (Source: P.A. 94-673, eff. 8-23-05; 94-804, eff. 5-26-06; | ||||||
15 | 94-839, eff. 6-6-06; 95-331, eff. 8-21-07.)
| ||||||
16 | Section 99. Effective date. This Act takes effect upon | ||||||
17 | becoming law.
|