|
|||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
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 5. The Alcoholism and Other Drug Abuse and | ||||||||||||||||||||||||||||
5 | Dependency Act is amended by changing Section 5-20 as follows:
| ||||||||||||||||||||||||||||
6 | (20 ILCS 301/5-20)
| ||||||||||||||||||||||||||||
7 | Sec. 5-20. Compulsive gambling program.
| ||||||||||||||||||||||||||||
8 | (a) Subject to appropriation, the Department shall | ||||||||||||||||||||||||||||
9 | establish a program for
public education, research, and | ||||||||||||||||||||||||||||
10 | training regarding problem and compulsive
gambling and the | ||||||||||||||||||||||||||||
11 | treatment and prevention of problem and compulsive gambling.
| ||||||||||||||||||||||||||||
12 | Subject to specific appropriation for these stated purposes, | ||||||||||||||||||||||||||||
13 | the program must
include all of the following:
| ||||||||||||||||||||||||||||
14 | (1) Establishment and maintenance of a toll-free "800" | ||||||||||||||||||||||||||||
15 | telephone number
to provide crisis counseling and referral | ||||||||||||||||||||||||||||
16 | services to families experiencing
difficulty as a result of | ||||||||||||||||||||||||||||
17 | problem or compulsive gambling.
| ||||||||||||||||||||||||||||
18 | (2) Promotion of public awareness regarding the | ||||||||||||||||||||||||||||
19 | recognition and
prevention of problem and compulsive | ||||||||||||||||||||||||||||
20 | gambling.
| ||||||||||||||||||||||||||||
21 | (3) Facilitation, through in-service training and | ||||||||||||||||||||||||||||
22 | other means, of the
availability of effective assistance | ||||||||||||||||||||||||||||
23 | programs for problem and compulsive
gamblers.
|
| |||||||
| |||||||
1 | (4) Studies Conducting studies to identify adults and | ||||||
2 | juveniles in this
State who are, or who are at risk of | ||||||
3 | becoming, problem or compulsive gamblers.
| ||||||
4 | (5) A study to identify the recidivism rates among | ||||||
5 | adults and juveniles in the program and the Department | ||||||
6 | shall file a report with the General Assembly detailing the | ||||||
7 | results of the study on or before January 1, 2009 and every | ||||||
8 | 2 years thereafter. | ||||||
9 | (b) Subject to appropriation, the Department shall either | ||||||
10 | establish and
maintain the program or contract with a private | ||||||
11 | or public entity for the
establishment and maintenance of the | ||||||
12 | program. Subject to appropriation, either
the Department or the | ||||||
13 | private or public entity shall implement the toll-free
| ||||||
14 | telephone number, promote public awareness, and conduct | ||||||
15 | in-service training
concerning problem and compulsive | ||||||
16 | gambling.
| ||||||
17 | (c) Subject to appropriation, the Department shall produce | ||||||
18 | and supply the
signs specified in Section 10.7 of the Illinois | ||||||
19 | Lottery Law, Section 34.1 of
the Illinois Horse Racing Act of | ||||||
20 | 1975, Section 4.3 of the Bingo License and Tax
Act, Section 8.1 | ||||||
21 | of the Charitable Games Act, and Section 13.1 of the Riverboat
| ||||||
22 | Gambling Act.
| ||||||
23 | (Source: P.A. 89-374, eff. 1-1-96; 89-626, eff. 8-9-96.)
| ||||||
24 | Section 10. The Riverboat Gambling Act is amended by | ||||||
25 | changing Sections 13 and 13.1 as follows:
|
| |||||||
| |||||||
1 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
2 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
3 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
4 | gross
receipts received from gambling games authorized under | ||||||
5 | this Act at the rate of
20%.
| ||||||
6 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
7 | tax is
imposed on persons engaged in the business of conducting | ||||||
8 | riverboat gambling
operations, based on the adjusted gross | ||||||
9 | receipts received by a licensed owner
from gambling games | ||||||
10 | authorized under this Act at the following rates:
| ||||||
11 | 15% of annual adjusted gross receipts up to and | ||||||
12 | including $25,000,000;
| ||||||
13 | 20% of annual adjusted gross receipts in excess of | ||||||
14 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
15 | 25% of annual adjusted gross receipts in excess of | ||||||
16 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
17 | 30% of annual adjusted gross receipts in excess of | ||||||
18 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
19 | 35% of annual adjusted gross receipts in excess of | ||||||
20 | $100,000,000.
| ||||||
21 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
22 | is imposed on
persons engaged in the business of conducting | ||||||
23 | riverboat gambling operations,
other than licensed managers | ||||||
24 | conducting riverboat gambling operations on behalf
of the | ||||||
25 | State, based on the adjusted gross receipts received by a |
| |||||||
| |||||||
1 | licensed
owner from gambling games authorized under this Act at | ||||||
2 | the following rates:
| ||||||
3 | 15% of annual adjusted gross receipts up to and | ||||||
4 | including $25,000,000;
| ||||||
5 | 22.5% of annual adjusted gross receipts in excess of | ||||||
6 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
7 | 27.5% of annual adjusted gross receipts in excess of | ||||||
8 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
9 | 32.5% of annual adjusted gross receipts in excess of | ||||||
10 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
11 | 37.5% of annual adjusted gross receipts in excess of | ||||||
12 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
13 | 45% of annual adjusted gross receipts in excess of | ||||||
14 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
15 | 50% of annual adjusted gross receipts in excess of | ||||||
16 | $200,000,000.
| ||||||
17 | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | ||||||
18 | persons engaged
in the business of conducting riverboat | ||||||
19 | gambling operations, other than
licensed managers conducting | ||||||
20 | riverboat gambling operations on behalf of the
State, based on | ||||||
21 | the adjusted gross receipts received by a licensed owner from
| ||||||
22 | gambling games authorized under this Act at the following | ||||||
23 | rates:
| ||||||
24 | 15% of annual adjusted gross receipts up to and | ||||||
25 | including $25,000,000;
| ||||||
26 | 27.5% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
2 | 32.5% of annual adjusted gross receipts in excess of | ||||||
3 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
4 | 37.5% of annual adjusted gross receipts in excess of | ||||||
5 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
6 | 45% of annual adjusted gross receipts in excess of | ||||||
7 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
8 | 50% of annual adjusted gross receipts in excess of | ||||||
9 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
10 | 70% of annual adjusted gross receipts in excess of | ||||||
11 | $250,000,000.
| ||||||
12 | An amount equal to the amount of wagering taxes collected | ||||||
13 | under this
subsection (a-3) that are in addition to the amount | ||||||
14 | of wagering taxes that
would have been collected if the | ||||||
15 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
16 | be paid into the Common School Fund.
| ||||||
17 | The privilege tax imposed under this subsection (a-3) shall | ||||||
18 | no longer be
imposed beginning on the earlier of (i) July 1, | ||||||
19 | 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
20 | gambling operations are conducted
pursuant to a dormant | ||||||
21 | license; or (iii) the first day that riverboat gambling
| ||||||
22 | operations are conducted under the authority of an owners | ||||||
23 | license that is in
addition to the 10 owners licenses initially | ||||||
24 | authorized under this Act.
For the purposes of this subsection | ||||||
25 | (a-3), the term "dormant license"
means an owners license that | ||||||
26 | is authorized by this Act under which no
riverboat gambling |
| |||||||
| |||||||
1 | operations are being conducted on June 20, 2003.
| ||||||
2 | (a-4) Beginning on the first day on which the tax imposed | ||||||
3 | under
subsection (a-3) is no longer imposed, a privilege tax is | ||||||
4 | imposed on persons
engaged in the business of conducting | ||||||
5 | riverboat gambling operations, other
than licensed managers | ||||||
6 | conducting riverboat gambling operations on behalf of
the | ||||||
7 | State, based on the adjusted gross receipts received by a | ||||||
8 | licensed owner
from gambling games authorized under this Act at | ||||||
9 | the following rates:
| ||||||
10 | 15% of annual adjusted gross receipts up to and | ||||||
11 | including $25,000,000;
| ||||||
12 | 22.5% of annual adjusted gross receipts in excess of | ||||||
13 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
14 | 27.5% of annual adjusted gross receipts in excess of | ||||||
15 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
16 | 32.5% of annual adjusted gross receipts in excess of | ||||||
17 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
18 | 37.5% of annual adjusted gross receipts in excess of | ||||||
19 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
20 | 45% of annual adjusted gross receipts in excess of | ||||||
21 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
22 | 50% of annual adjusted gross receipts in excess of | ||||||
23 | $200,000,000.
| ||||||
24 | (a-8) Riverboat gambling operations conducted by a | ||||||
25 | licensed manager on
behalf of the State are not subject to the | ||||||
26 | tax imposed under this Section.
|
| |||||||
| |||||||
1 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
2 | the licensed
owner to the Board not later than 3:00 o'clock | ||||||
3 | p.m. of the day after the day
when the wagers were made.
| ||||||
4 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
5 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
6 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
7 | licensee, other than an owners licensee that admitted 1,000,000 | ||||||
8 | persons or
fewer in calendar year 2004, must, in addition to | ||||||
9 | the payment of all amounts otherwise due under this Section, | ||||||
10 | pay to the Board a reconciliation payment in the amount, if | ||||||
11 | any, by which the licensed owner's base amount exceeds the | ||||||
12 | amount of net privilege tax paid by the licensed owner to the | ||||||
13 | Board in the then current State fiscal year. A licensed owner's | ||||||
14 | net privilege tax obligation due for the balance of the State | ||||||
15 | fiscal year shall be reduced up to the total of the amount paid | ||||||
16 | by the licensed owner in its June 15 reconciliation payment. | ||||||
17 | The obligation imposed by this subsection (a-15) is binding on | ||||||
18 | any person, firm, corporation, or other entity that acquires an | ||||||
19 | ownership interest in any such owners license. The obligation | ||||||
20 | imposed under this subsection (a-15) terminates on the earliest | ||||||
21 | of: (i) July 1, 2007, (ii) the first day after the effective | ||||||
22 | date of this amendatory Act of the 94th General Assembly that | ||||||
23 | riverboat gambling operations are conducted pursuant to a | ||||||
24 | dormant license, (iii) the first day that riverboat gambling | ||||||
25 | operations are conducted under the authority of an owners | ||||||
26 | license that is in addition to the 10 owners licenses initially |
| |||||||
| |||||||
1 | authorized under this Act, or (iv) the first day that a | ||||||
2 | licensee under the Illinois Horse Racing Act of 1975 conducts | ||||||
3 | gaming operations with slot machines or other electronic gaming | ||||||
4 | devices. The Board must reduce the obligation imposed under | ||||||
5 | this subsection (a-15) by an amount the Board deems reasonable | ||||||
6 | for any of the following reasons: (A) an act or acts of God, | ||||||
7 | (B) an act of bioterrorism or terrorism or a bioterrorism or | ||||||
8 | terrorism threat that was investigated by a law enforcement | ||||||
9 | agency, or (C) a condition beyond the control of the owners | ||||||
10 | licensee that does not result from any act or omission by the | ||||||
11 | owners licensee or any of its agents and that poses a hazardous | ||||||
12 | threat to the health and safety of patrons. If an owners | ||||||
13 | licensee pays an amount in excess of its liability under this | ||||||
14 | Section, the Board shall apply the overpayment to future | ||||||
15 | payments required under this Section. | ||||||
16 | For purposes of this subsection (a-15): | ||||||
17 | "Act of God" means an incident caused by the operation of | ||||||
18 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
19 | avoided by the exercise of due care, and for which no person | ||||||
20 | can be held liable.
| ||||||
21 | "Base amount" means the following: | ||||||
22 | For a riverboat in Alton, $31,000,000.
| ||||||
23 | For a riverboat in East Peoria, $43,000,000.
| ||||||
24 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
25 | For a riverboat in Metropolis, $45,000,000.
| ||||||
26 | For the Harrah's riverboat in Joliet, $114,000,000.
|
| |||||||
| |||||||
1 | For a riverboat in Aurora, $86,000,000.
| ||||||
2 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
3 | For a riverboat in Elgin, $198,000,000.
| ||||||
4 | "Dormant license" has the meaning ascribed to it in | ||||||
5 | subsection (a-3).
| ||||||
6 | "Net privilege tax" means all privilege taxes paid by a | ||||||
7 | licensed owner to the Board under this Section, less all | ||||||
8 | payments made from the State Gaming Fund pursuant to subsection | ||||||
9 | (b) of this Section. | ||||||
10 | The changes made to this subsection (a-15) by Public Act | ||||||
11 | 94-839 are intended to restate and clarify the intent of Public | ||||||
12 | Act 94-673 with respect to the amount of the payments required | ||||||
13 | to be made under this subsection by an owners licensee to the | ||||||
14 | Board.
| ||||||
15 | (b) Until January 1, 1998, 25% of the tax revenue deposited | ||||||
16 | in the State
Gaming Fund under this Section shall be paid, | ||||||
17 | subject to appropriation by the
General Assembly, to the unit | ||||||
18 | of local government which is designated as the
home dock of the | ||||||
19 | riverboat. Beginning January 1, 1998, from the tax revenue
| ||||||
20 | deposited in the State Gaming Fund under this Section, an | ||||||
21 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
22 | riverboat shall be paid monthly, subject
to appropriation by | ||||||
23 | the General Assembly, to the unit of local government that
is | ||||||
24 | designated as the home dock of the riverboat. From the tax | ||||||
25 | revenue
deposited in the State Gaming Fund pursuant to | ||||||
26 | riverboat gambling operations
conducted by a licensed manager |
| |||||||
| |||||||
1 | on behalf of the State, an amount equal to 5%
of adjusted gross | ||||||
2 | receipts generated pursuant to those riverboat gambling
| ||||||
3 | operations shall be paid monthly,
subject to appropriation by | ||||||
4 | the General Assembly, to the unit of local
government that is | ||||||
5 | designated as the home dock of the riverboat upon which
those | ||||||
6 | riverboat gambling operations are conducted.
| ||||||
7 | (c) Appropriations, as approved by the General Assembly, | ||||||
8 | may be made
from the State Gaming Fund to the Department of | ||||||
9 | Revenue and the Department
of State Police for the | ||||||
10 | administration and enforcement of this Act, or to the
| ||||||
11 | Department of Human Services for the administration of programs | ||||||
12 | to treat
problem gambling.
| ||||||
13 | (c-5) Before May 26, 2006 (the effective date of Public Act | ||||||
14 | 94-804) and beginning 2 years after May 26, 2006 (the effective | ||||||
15 | date of Public Act 94-804), after the payments required under | ||||||
16 | subsections (b) and (c) have been
made, an amount equal to 15% | ||||||
17 | of 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 into the | ||||||
24 | Horse Racing Equity Fund.
| ||||||
25 | (c-10) Each year the General Assembly shall appropriate | ||||||
26 | from the General
Revenue Fund to the Education Assistance Fund |
| |||||||
| |||||||
1 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
2 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
3 | (c-15) After the payments required under subsections (b), | ||||||
4 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
5 | 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, subject to appropriation
from the | ||||||
12 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
13 | county with a population of over 3,000,000 inhabitants for the | ||||||
14 | purpose of
enhancing the county's criminal justice system.
| ||||||
15 | (c-20) Each year the General Assembly shall appropriate | ||||||
16 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
17 | an amount equal to the amount
paid to each home rule county | ||||||
18 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
19 | subsection (c-15) in the prior calendar year.
| ||||||
20 | (c-25) After the payments required under subsections (b), | ||||||
21 | (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | ||||||
22 | the
adjusted gross receipts of (1) an owners licensee
that
| ||||||
23 | relocates pursuant to Section 11.2, (2) an
owners
licensee | ||||||
24 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
25 | license
that is initially issued after June 25, 1999,
or (3) | ||||||
26 | the first
riverboat gambling operations conducted by a licensed |
| |||||||
| |||||||
1 | manager on behalf of the
State under Section 7.3,
whichever
| ||||||
2 | comes first,
shall be paid from the State
Gaming Fund to | ||||||
3 | Chicago State University.
| ||||||
4 | (c-30) After the payments required under subsections (b), | ||||||
5 | (c), (c-5),
(c-15), and (c-25) have been made, an amount equal | ||||||
6 | to 0.5% of the
adjusted gross receipts of all owners licensees | ||||||
7 | under this Act or one-twelfth of $10,000,000, whichever is | ||||||
8 | less, shall be paid monthly, subject to appropriation by the | ||||||
9 | General Assembly, from the State Gaming Fund to the Department | ||||||
10 | of Human Services for the purposes of funding the compulsive | ||||||
11 | gambling program established under Section 5-20 of the | ||||||
12 | Alcoholism and Other Drug Abuse and Dependency Act. | ||||||
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 |
| |||||||
| |||||||
1 | Penalty and Interest Act.
| ||||||
2 | (Source: P.A. 94-673, eff. 8-23-05; 94-804, eff. 5-26-06; | ||||||
3 | 94-839, eff. 6-6-06; 95-331, eff. 8-21-07.)
| ||||||
4 | (230 ILCS 10/13.1)
| ||||||
5 | Sec. 13.1. Compulsive gambling.
| ||||||
6 | (a) Each licensed owner shall post signs with a statement
| ||||||
7 | regarding obtaining assistance with gambling problems, the | ||||||
8 | text of which shall
be determined by rule by the Department of | ||||||
9 | Human Services, at the following
locations in each facility at | ||||||
10 | which
gambling is conducted by the licensed owner:
| ||||||
11 | (i) Each entrance and exit.
| ||||||
12 | (ii) Near each credit location , including each | ||||||
13 | automated teller machine .
| ||||||
14 | The signs shall be provided by the Department of Human | ||||||
15 | Services.
| ||||||
16 | (b) Each licensed owner shall print a statement regarding | ||||||
17 | obtaining
assistance with gambling problems, the text of which | ||||||
18 | shall be determined by
rule by the Department of Human | ||||||
19 | Services, on all paper stock
that the licensed owner provides | ||||||
20 | to the general public.
| ||||||
21 | (Source: P.A. 89-374, eff. 1-1-96; 89-507, eff. 7-1-97.)
| ||||||
22 | Section 99. Effective date. This Act takes effect upon | ||||||
23 | becoming law.
|