101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4310

 

Introduced 1/28/2020, by Rep. Debbie Meyers-Martin

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/6z-17  from Ch. 127, par. 142z-17
35 ILCS 505/8  from Ch. 120, par. 424
50 ILCS 750/30
230 ILCS 10/12  from Ch. 120, par. 2412
230 ILCS 10/13  from Ch. 120, par. 2413
230 ILCS 40/75

    Amends the State Finance Act, the Motor Fuel Tax Law, the Emergency Telephone System Act, the Illinois Gambling Act, and the Video Gaming Act. Provides that, in the absence of an appropriation for any State fiscal year, moneys that are required to be distributed to units of local government and other entities from the State and Local Sales Tax Reform Fund, the Motor Fuel Tax Fund, the State Gaming Fund, the Local Government Video Gaming Distributive Fund, and the Statewide 9-1-1 Fund are subject to a continuing appropriation. Effective immediately.


LRB101 17138 HLH 66539 b

 

 

A BILL FOR

 

HB4310LRB101 17138 HLH 66539 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by changing
5Section 6z-17 as follows:
 
6    (30 ILCS 105/6z-17)  (from Ch. 127, par. 142z-17)
7    Sec. 6z-17. State and Local Sales Tax Reform Fund.
8    (a) After deducting the amount transferred to the Tax
9Compliance and Administration Fund under subsection (b), of the
10money paid into the State and Local Sales Tax Reform Fund: (i)
11subject to appropriation to the Department of Revenue,
12Municipalities having 1,000,000 or more inhabitants shall
13receive 20% and may expend such amount to fund and establish a
14program for developing and coordinating public and private
15resources targeted to meet the affordable housing needs of
16low-income and very low-income households within such
17municipality, (ii) 10% shall be transferred into the Regional
18Transportation Authority Occupation and Use Tax Replacement
19Fund, a special fund in the State treasury which is hereby
20created, (iii) until July 1, 2013, subject to appropriation to
21the Department of Transportation, the Madison County Mass
22Transit District shall receive .6%, and beginning on July 1,
232013, subject to appropriation to the Department of Revenue,

 

 

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10.6% shall be distributed each month out of the Fund to the
2Madison County Mass Transit District, (iv) the following
3amounts, plus any cumulative deficiency in such transfers for
4prior months, shall be transferred monthly into the Build
5Illinois Fund and credited to the Build Illinois Bond Account
6therein:
7Fiscal YearAmount
81990$2,700,000
919911,850,000
1019922,750,000
1119932,950,000
12    From Fiscal Year 1994 through Fiscal Year 2025 the transfer
13shall total $3,150,000 monthly, plus any cumulative deficiency
14in such transfers for prior months, and (v) the remainder of
15the money paid into the State and Local Sales Tax Reform Fund
16shall be transferred into the Local Government Distributive
17Fund and, except for municipalities with 1,000,000 or more
18inhabitants which shall receive no portion of such remainder,
19shall be distributed, subject to appropriation, in the manner
20provided by Section 2 of "An Act in relation to State revenue
21sharing with local government entities", approved July 31,
221969, as now or hereafter amended. Municipalities with more
23than 50,000 inhabitants according to the 1980 U.S. Census and
24located within the Metro East Mass Transit District receiving
25funds pursuant to provision (v) of this paragraph may expend
26such amounts to fund and establish a program for developing and

 

 

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1coordinating public and private resources targeted to meet the
2affordable housing needs of low-income and very low-income
3households within such municipality.
4    Absent an enacted appropriation in any State fiscal year,
5this subsection shall constitute a continuing appropriation to
6the Department of Revenue of all amounts necessary for the
7purposes of making the transfers and distributions under this
8subsection (a). If an appropriation to the Department of
9Revenue of the amounts directed under this subsection is
10enacted on or after July 1 of any calendar year, the continuing
11appropriation shall discontinue for that State fiscal year, and
12the enacted appropriation shall supersede.
13    (b) Beginning on the first day of the first calendar month
14to occur on or after the effective date of this amendatory Act
15of the 98th General Assembly, each month the Department of
16Revenue shall certify to the State Comptroller and the State
17Treasurer, and the State Comptroller shall order transferred
18and the State Treasurer shall transfer from the State and Local
19Sales Tax Reform Fund to the Tax Compliance and Administration
20Fund, an amount equal to 1/12 of 5% of 20% of the cash receipts
21collected during the preceding fiscal year by the Audit Bureau
22of the Department of Revenue under the Use Tax Act, the Service
23Use Tax Act, the Service Occupation Tax Act, the Retailers'
24Occupation Tax Act, and associated local occupation and use
25taxes administered by the Department. The amount distributed
26under subsection (a) each month shall first be reduced by the

 

 

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1amount transferred to the Tax Compliance and Administration
2Fund under this subsection (b). Moneys transferred to the Tax
3Compliance and Administration Fund under this subsection (b)
4shall be used, subject to appropriation, to fund additional
5auditors and compliance personnel at the Department of Revenue.
6(Source: P.A. 98-44, eff. 6-28-13; 98-1098, eff. 8-26-14.)
 
7    Section 10. The Motor Fuel Tax Law is amended by changing
8Section 8 as follows:
 
9    (35 ILCS 505/8)  (from Ch. 120, par. 424)
10    Sec. 8. Except as provided in subsection (a-1) of this
11Section, Section 8a, subdivision (h)(1) of Section 12a, Section
1213a.6, and items 13, 14, 15, and 16 of Section 15, all money
13received by the Department under this Act, including payments
14made to the Department by member jurisdictions participating in
15the International Fuel Tax Agreement, shall be deposited in a
16special fund in the State treasury, to be known as the "Motor
17Fuel Tax Fund", and shall be used as follows:
18    (a) 2 1/2 cents per gallon of the tax collected on special
19fuel under paragraph (b) of Section 2 and Section 13a of this
20Act shall be transferred to the State Construction Account Fund
21in the State Treasury; the remainder of the tax collected on
22special fuel under paragraph (b) of Section 2 and Section 13a
23of this Act shall be deposited into the Road Fund;
24    (a-1) Beginning on July 1, 2019, an amount equal to the

 

 

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1amount of tax collected under subsection (a) of Section 2 as a
2result of the increase in the tax rate under Public Act 101-32
3this amendatory Act of the 101st General Assembly shall be
4transferred each month into the Transportation Renewal Fund; .
5    (b) $420,000 shall be transferred each month to the State
6Boating Act Fund to be used by the Department of Natural
7Resources for the purposes specified in Article X of the Boat
8Registration and Safety Act;
9    (c) $3,500,000 shall be transferred each month to the Grade
10Crossing Protection Fund to be used as follows: not less than
11$12,000,000 each fiscal year shall be used for the construction
12or reconstruction of rail highway grade separation structures;
13$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
14fiscal year 2010 and each fiscal year thereafter shall be
15transferred to the Transportation Regulatory Fund and shall be
16accounted for as part of the rail carrier portion of such funds
17and shall be used to pay the cost of administration of the
18Illinois Commerce Commission's railroad safety program in
19connection with its duties under subsection (3) of Section
2018c-7401 of the Illinois Vehicle Code, with the remainder to be
21used by the Department of Transportation upon order of the
22Illinois Commerce Commission, to pay that part of the cost
23apportioned by such Commission to the State to cover the
24interest of the public in the use of highways, roads, streets,
25or pedestrian walkways in the county highway system, township
26and district road system, or municipal street system as defined

 

 

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1in the Illinois Highway Code, as the same may from time to time
2be amended, for separation of grades, for installation,
3construction or reconstruction of crossing protection or
4reconstruction, alteration, relocation including construction
5or improvement of any existing highway necessary for access to
6property or improvement of any grade crossing and grade
7crossing surface including the necessary highway approaches
8thereto of any railroad across the highway or public road, or
9for the installation, construction, reconstruction, or
10maintenance of a pedestrian walkway over or under a railroad
11right-of-way, as provided for in and in accordance with Section
1218c-7401 of the Illinois Vehicle Code. The Commission may order
13up to $2,000,000 per year in Grade Crossing Protection Fund
14moneys for the improvement of grade crossing surfaces and up to
15$300,000 per year for the maintenance and renewal of 4-quadrant
16gate vehicle detection systems located at non-high speed rail
17grade crossings. The Commission shall not order more than
18$2,000,000 per year in Grade Crossing Protection Fund moneys
19for pedestrian walkways. In entering orders for projects for
20which payments from the Grade Crossing Protection Fund will be
21made, the Commission shall account for expenditures authorized
22by the orders on a cash rather than an accrual basis. For
23purposes of this requirement an "accrual basis" assumes that
24the total cost of the project is expended in the fiscal year in
25which the order is entered, while a "cash basis" allocates the
26cost of the project among fiscal years as expenditures are

 

 

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1actually made. To meet the requirements of this subsection, the
2Illinois Commerce Commission shall develop annual and 5-year
3project plans of rail crossing capital improvements that will
4be paid for with moneys from the Grade Crossing Protection
5Fund. The annual project plan shall identify projects for the
6succeeding fiscal year and the 5-year project plan shall
7identify projects for the 5 directly succeeding fiscal years.
8The Commission shall submit the annual and 5-year project plans
9for this Fund to the Governor, the President of the Senate, the
10Senate Minority Leader, the Speaker of the House of
11Representatives, and the Minority Leader of the House of
12Representatives on the first Wednesday in April of each year;
13    (d) of the amount remaining after allocations provided for
14in subsections (a), (a-1), (b), and (c), a sufficient amount
15shall be reserved to pay all of the following:
16        (1) the costs of the Department of Revenue in
17    administering this Act;
18        (2) the costs of the Department of Transportation in
19    performing its duties imposed by the Illinois Highway Code
20    for supervising the use of motor fuel tax funds apportioned
21    to municipalities, counties and road districts;
22        (3) refunds provided for in Section 13, refunds for
23    overpayment of decal fees paid under Section 13a.4 of this
24    Act, and refunds provided for under the terms of the
25    International Fuel Tax Agreement referenced in Section
26    14a;

 

 

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1        (4) from October 1, 1985 until June 30, 1994, the
2    administration of the Vehicle Emissions Inspection Law,
3    which amount shall be certified monthly by the
4    Environmental Protection Agency to the State Comptroller
5    and shall promptly be transferred by the State Comptroller
6    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
7    Inspection Fund, and for the period July 1, 1994 through
8    June 30, 2000, one-twelfth of $25,000,000 each month, for
9    the period July 1, 2000 through June 30, 2003, one-twelfth
10    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
11    and $15,000,000 on January 1, 2004, and $15,000,000 on each
12    July 1 and October 1, or as soon thereafter as may be
13    practical, during the period July 1, 2004 through June 30,
14    2012, and $30,000,000 on June 1, 2013, or as soon
15    thereafter as may be practical, and $15,000,000 on July 1
16    and October 1, or as soon thereafter as may be practical,
17    during the period of July 1, 2013 through June 30, 2015,
18    for the administration of the Vehicle Emissions Inspection
19    Law of 2005, to be transferred by the State Comptroller and
20    Treasurer from the Motor Fuel Tax Fund into the Vehicle
21    Inspection Fund;
22        (4.5) beginning on July 1, 2019, the costs of the
23    Environmental Protection Agency for the administration of
24    the Vehicle Emissions Inspection Law of 2005 shall be paid,
25    subject to appropriation, from the Motor Fuel Tax Fund into
26    the Vehicle Inspection Fund; beginning in 2019, no later

 

 

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1    than December 31 of each year, or as soon thereafter as
2    practical, the State Comptroller shall direct and the State
3    Treasurer shall transfer from the Vehicle Inspection Fund
4    to the Motor Fuel Tax Fund any balance remaining in the
5    Vehicle Inspection Fund in excess of $2,000,000;
6        (5) amounts ordered paid by the Court of Claims; and
7        (6) payment of motor fuel use taxes due to member
8    jurisdictions under the terms of the International Fuel Tax
9    Agreement. The Department shall certify these amounts to
10    the Comptroller by the 15th day of each month; the
11    Comptroller shall cause orders to be drawn for such
12    amounts, and the Treasurer shall administer those amounts
13    on or before the last day of each month;
14    (e) after allocations for the purposes set forth in
15subsections (a), (a-1), (b), (c), and (d), the remaining amount
16shall be apportioned as follows:
17        (1) Until January 1, 2000, 58.4%, and beginning January
18    1, 2000, 45.6% shall be deposited as follows:
19            (A) 37% into the State Construction Account Fund,
20        and
21            (B) 63% into the Road Fund, $1,250,000 of which
22        shall be reserved each month for the Department of
23        Transportation to be used in accordance with the
24        provisions of Sections 6-901 through 6-906 of the
25        Illinois Highway Code;
26        (2) Until January 1, 2000, 41.6%, and beginning January

 

 

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1    1, 2000, 54.4% shall be transferred to the Department of
2    Transportation to be distributed as follows:
3            (A) 49.10% to the municipalities of the State,
4            (B) 16.74% to the counties of the State having
5        1,000,000 or more inhabitants,
6            (C) 18.27% to the counties of the State having less
7        than 1,000,000 inhabitants,
8            (D) 15.89% to the road districts of the State.
9        If a township is dissolved under Article 24 of the
10    Township Code, McHenry County shall receive any moneys that
11    would have been distributed to the township under this
12    subparagraph, except that a municipality that assumes the
13    powers and responsibilities of a road district under
14    paragraph (6) of Section 24-35 of the Township Code shall
15    receive any moneys that would have been distributed to the
16    township in a percent equal to the area of the dissolved
17    road district or portion of the dissolved road district
18    over which the municipality assumed the powers and
19    responsibilities compared to the total area of the
20    dissolved township. The moneys received under this
21    subparagraph shall be used in the geographic area of the
22    dissolved township. If a township is reconstituted as
23    provided under Section 24-45 of the Township Code, McHenry
24    County or a municipality shall no longer be distributed
25    moneys under this subparagraph.
26    Absent an enacted appropriation in any State fiscal year,

 

 

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1this subsection shall constitute a continuing appropriation to
2the Department of Transportation of all amounts necessary for
3the purpose of making distributions to municipalities,
4counties, and road districts, as provided in paragraph (2) of
5this subsection (e). If an appropriation to the Department of
6Transportation of the amounts directed under this subsection
7(e) is enacted on or after July 1 of any calendar year, then
8the continuing appropriation shall discontinue for that State
9fiscal year, and the enacted appropriation shall supersede.
10    As soon as may be after the first day of each month, the
11Department of Transportation shall allot to each municipality
12its share of the amount apportioned to the several
13municipalities which shall be in proportion to the population
14of such municipalities as determined by the last preceding
15municipal census if conducted by the Federal Government or
16Federal census. If territory is annexed to any municipality
17subsequent to the time of the last preceding census the
18corporate authorities of such municipality may cause a census
19to be taken of such annexed territory and the population so
20ascertained for such territory shall be added to the population
21of the municipality as determined by the last preceding census
22for the purpose of determining the allotment for that
23municipality. If the population of any municipality was not
24determined by the last Federal census preceding any
25apportionment, the apportionment to such municipality shall be
26in accordance with any census taken by such municipality. Any

 

 

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1municipal census used in accordance with this Section shall be
2certified to the Department of Transportation by the clerk of
3such municipality, and the accuracy thereof shall be subject to
4approval of the Department which may make such corrections as
5it ascertains to be necessary.
6    As soon as may be after the first day of each month, the
7Department of Transportation shall allot to each county its
8share of the amount apportioned to the several counties of the
9State as herein provided. Each allotment to the several
10counties having less than 1,000,000 inhabitants shall be in
11proportion to the amount of motor vehicle license fees received
12from the residents of such counties, respectively, during the
13preceding calendar year. The Secretary of State shall, on or
14before April 15 of each year, transmit to the Department of
15Transportation a full and complete report showing the amount of
16motor vehicle license fees received from the residents of each
17county, respectively, during the preceding calendar year. The
18Department of Transportation shall, each month, use for
19allotment purposes the last such report received from the
20Secretary of State.
21    As soon as may be after the first day of each month, the
22Department of Transportation shall allot to the several
23counties their share of the amount apportioned for the use of
24road districts. The allotment shall be apportioned among the
25several counties in the State in the proportion which the total
26mileage of township or district roads in the respective

 

 

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1counties bears to the total mileage of all township and
2district roads in the State. Funds allotted to the respective
3counties for the use of road districts therein shall be
4allocated to the several road districts in the county in the
5proportion which the total mileage of such township or district
6roads in the respective road districts bears to the total
7mileage of all such township or district roads in the county.
8After July 1 of any year prior to 2011, no allocation shall be
9made for any road district unless it levied a tax for road and
10bridge purposes in an amount which will require the extension
11of such tax against the taxable property in any such road
12district at a rate of not less than either .08% of the value
13thereof, based upon the assessment for the year immediately
14prior to the year in which such tax was levied and as equalized
15by the Department of Revenue or, in DuPage County, an amount
16equal to or greater than $12,000 per mile of road under the
17jurisdiction of the road district, whichever is less. Beginning
18July 1, 2011 and each July 1 thereafter, an allocation shall be
19made for any road district if it levied a tax for road and
20bridge purposes. In counties other than DuPage County, if the
21amount of the tax levy requires the extension of the tax
22against the taxable property in the road district at a rate
23that is less than 0.08% of the value thereof, based upon the
24assessment for the year immediately prior to the year in which
25the tax was levied and as equalized by the Department of
26Revenue, then the amount of the allocation for that road

 

 

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1district shall be a percentage of the maximum allocation equal
2to the percentage obtained by dividing the rate extended by the
3district by 0.08%. In DuPage County, if the amount of the tax
4levy requires the extension of the tax against the taxable
5property in the road district at a rate that is less than the
6lesser of (i) 0.08% of the value of the taxable property in the
7road district, based upon the assessment for the year
8immediately prior to the year in which such tax was levied and
9as equalized by the Department of Revenue, or (ii) a rate that
10will yield an amount equal to $12,000 per mile of road under
11the jurisdiction of the road district, then the amount of the
12allocation for the road district shall be a percentage of the
13maximum allocation equal to the percentage obtained by dividing
14the rate extended by the district by the lesser of (i) 0.08% or
15(ii) the rate that will yield an amount equal to $12,000 per
16mile of road under the jurisdiction of the road district.
17    Prior to 2011, if any road district has levied a special
18tax for road purposes pursuant to Sections 6-601, 6-602, and
196-603 of the Illinois Highway Code, and such tax was levied in
20an amount which would require extension at a rate of not less
21than .08% of the value of the taxable property thereof, as
22equalized or assessed by the Department of Revenue, or, in
23DuPage County, an amount equal to or greater than $12,000 per
24mile of road under the jurisdiction of the road district,
25whichever is less, such levy shall, however, be deemed a proper
26compliance with this Section and shall qualify such road

 

 

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1district for an allotment under this Section. Beginning in 2011
2and thereafter, if any road district has levied a special tax
3for road purposes under Sections 6-601, 6-602, and 6-603 of the
4Illinois Highway Code, and the tax was levied in an amount that
5would require extension at a rate of not less than 0.08% of the
6value of the taxable property of that road district, as
7equalized or assessed by the Department of Revenue or, in
8DuPage County, an amount equal to or greater than $12,000 per
9mile of road under the jurisdiction of the road district,
10whichever is less, that levy shall be deemed a proper
11compliance with this Section and shall qualify such road
12district for a full, rather than proportionate, allotment under
13this Section. If the levy for the special tax is less than
140.08% of the value of the taxable property, or, in DuPage
15County if the levy for the special tax is less than the lesser
16of (i) 0.08% or (ii) $12,000 per mile of road under the
17jurisdiction of the road district, and if the levy for the
18special tax is more than any other levy for road and bridge
19purposes, then the levy for the special tax qualifies the road
20district for a proportionate, rather than full, allotment under
21this Section. If the levy for the special tax is equal to or
22less than any other levy for road and bridge purposes, then any
23allotment under this Section shall be determined by the other
24levy for road and bridge purposes.
25    Prior to 2011, if a township has transferred to the road
26and bridge fund money which, when added to the amount of any

 

 

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1tax levy of the road district would be the equivalent of a tax
2levy requiring extension at a rate of at least .08%, or, in
3DuPage County, an amount equal to or greater than $12,000 per
4mile of road under the jurisdiction of the road district,
5whichever is less, such transfer, together with any such tax
6levy, shall be deemed a proper compliance with this Section and
7shall qualify the road district for an allotment under this
8Section.
9    In counties in which a property tax extension limitation is
10imposed under the Property Tax Extension Limitation Law, road
11districts may retain their entitlement to a motor fuel tax
12allotment or, beginning in 2011, their entitlement to a full
13allotment if, at the time the property tax extension limitation
14was imposed, the road district was levying a road and bridge
15tax at a rate sufficient to entitle it to a motor fuel tax
16allotment and continues to levy the maximum allowable amount
17after the imposition of the property tax extension limitation.
18Any road district may in all circumstances retain its
19entitlement to a motor fuel tax allotment or, beginning in
202011, its entitlement to a full allotment if it levied a road
21and bridge tax in an amount that will require the extension of
22the tax against the taxable property in the road district at a
23rate of not less than 0.08% of the assessed value of the
24property, based upon the assessment for the year immediately
25preceding the year in which the tax was levied and as equalized
26by the Department of Revenue or, in DuPage County, an amount

 

 

HB4310- 17 -LRB101 17138 HLH 66539 b

1equal to or greater than $12,000 per mile of road under the
2jurisdiction of the road district, whichever is less.
3    As used in this Section, the term "road district" means any
4road district, including a county unit road district, provided
5for by the Illinois Highway Code; and the term "township or
6district road" means any road in the township and district road
7system as defined in the Illinois Highway Code. For the
8purposes of this Section, "township or district road" also
9includes such roads as are maintained by park districts, forest
10preserve districts and conservation districts. The Department
11of Transportation shall determine the mileage of all township
12and district roads for the purposes of making allotments and
13allocations of motor fuel tax funds for use in road districts.
14    Payment of motor fuel tax moneys to municipalities and
15counties shall be made as soon as possible after the allotment
16is made. The treasurer of the municipality or county may invest
17these funds until their use is required and the interest earned
18by these investments shall be limited to the same uses as the
19principal funds.
20(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
21101-493, eff. 8-23-19; revised 9-24-19.)
 
22    Section 15. The Emergency Telephone System Act is amended
23by changing Section 30 as follows:
 
24    (50 ILCS 750/30)

 

 

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1    (Section scheduled to be repealed on December 31, 2020)
2    Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement.
3    (a) A special fund in the State treasury known as the
4Wireless Service Emergency Fund shall be renamed the Statewide
59-1-1 Fund. Any appropriations made from the Wireless Service
6Emergency Fund shall be payable from the Statewide 9-1-1 Fund.
7The Fund shall consist of the following:
8        (1) 9-1-1 wireless surcharges assessed under the
9    Wireless Emergency Telephone Safety Act.
10        (2) 9-1-1 surcharges assessed under Section 20 of this
11    Act.
12        (3) Prepaid wireless 9-1-1 surcharges assessed under
13    Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act.
14        (4) Any appropriations, grants, or gifts made to the
15    Fund.
16        (5) Any income from interest, premiums, gains, or other
17    earnings on moneys in the Fund.
18        (6) Money from any other source that is deposited in or
19    transferred to the Fund.
20    (b) The Subject to appropriation and availability of funds,
21the Department shall distribute the 9-1-1 surcharges monthly as
22follows:
23        (1) From each surcharge collected and remitted under
24    Section 20 of this Act:
25            (A) $0.013 shall be distributed monthly in equal
26        amounts to each County Emergency Telephone System

 

 

HB4310- 19 -LRB101 17138 HLH 66539 b

1        Board or qualified governmental entity in counties
2        with a population under 100,000 according to the most
3        recent census data which is authorized to serve as a
4        primary wireless 9-1-1 public safety answering point
5        for the county and to provide wireless 9-1-1 service as
6        prescribed by subsection (b) of Section 15.6a of this
7        Act, and which does provide such service.
8            (B) $0.033 shall be transferred by the Comptroller
9        at the direction of the Department to the Wireless
10        Carrier Reimbursement Fund until June 30, 2017; from
11        July 1, 2017 through June 30, 2018, $0.026 shall be
12        transferred; from July 1, 2018 through June 30, 2019,
13        $0.020 shall be transferred; from July 1, 2019, through
14        June 30, 2020, $0.013 shall be transferred; from July
15        1, 2020 through June 30, 2021, $0.007 will be
16        transferred; and after June 30, 2021, no transfer shall
17        be made to the Wireless Carrier Reimbursement Fund.
18            (C) Until December 31, 2017, $0.007 and on and
19        after January 1, 2018, $0.017 shall be used to cover
20        the Department's administrative costs.
21            (D) Beginning January 1, 2018, until June 30, 2020,
22        $0.12, and on and after July 1, 2020, $0.04 shall be
23        used to make monthly proportional grants to the
24        appropriate 9-1-1 Authority currently taking wireless
25        9-1-1 based upon the United States Postal Zip Code of
26        the billing addresses of subscribers wireless

 

 

HB4310- 20 -LRB101 17138 HLH 66539 b

1        carriers.
2            (E) Until June 30, 2020, $0.05 shall be used by the
3        Department for grants for NG9-1-1 expenses, with
4        priority given to 9-1-1 Authorities that provide 9-1-1
5        service within the territory of a Large Electing
6        Provider as defined in Section 13-406.1 of the Public
7        Utilities Act.
8            (F) On and after July 1, 2020, $0.13 shall be used
9        for the implementation of and continuing expenses for
10        the Statewide NG9-1-1 system.
11        (2) After disbursements under paragraph (1) of this
12    subsection (b), all remaining funds in the Statewide 9-1-1
13    Fund shall be disbursed in the following priority order:
14            (A) The Fund shall pay monthly to:
15                (i) the 9-1-1 Authorities that imposed
16            surcharges under Section 15.3 of this Act and were
17            required to report to the Illinois Commerce
18            Commission under Section 27 of the Wireless
19            Emergency Telephone Safety Act on October 1, 2014,
20            except a 9-1-1 Authority in a municipality with a
21            population in excess of 500,000, an amount equal to
22            the average monthly wireline and VoIP surcharge
23            revenue attributable to the most recent 12-month
24            period reported to the Department under that
25            Section for the October 1, 2014 filing, subject to
26            the power of the Department to investigate the

 

 

HB4310- 21 -LRB101 17138 HLH 66539 b

1            amount reported and adjust the number by order
2            under Article X of the Public Utilities Act, so
3            that the monthly amount paid under this item
4            accurately reflects one-twelfth of the aggregate
5            wireline and VoIP surcharge revenue properly
6            attributable to the most recent 12-month period
7            reported to the Commission; or
8                (ii) county qualified governmental entities
9            that did not impose a surcharge under Section 15.3
10            as of December 31, 2015, and counties that did not
11            impose a surcharge as of June 30, 2015, an amount
12            equivalent to their population multiplied by .37
13            multiplied by the rate of $0.69; counties that are
14            not county qualified governmental entities and
15            that did not impose a surcharge as of December 31,
16            2015, shall not begin to receive the payment
17            provided for in this subsection until E9-1-1 and
18            wireless E9-1-1 services are provided within their
19            counties; or
20                (iii) counties without 9-1-1 service that had
21            a surcharge in place by December 31, 2015, an
22            amount equivalent to their population multiplied
23            by .37 multiplied by their surcharge rate as
24            established by the referendum.
25            (B) All 9-1-1 network costs for systems outside of
26        municipalities with a population of at least 500,000

 

 

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1        shall be paid by the Department directly to the
2        vendors.
3            (C) All expenses incurred by the Administrator and
4        the Statewide 9-1-1 Advisory Board and costs
5        associated with procurement under Section 15.6b
6        including requests for information and requests for
7        proposals.
8            (D) Funds may be held in reserve by the Statewide
9        9-1-1 Advisory Board and disbursed by the Department
10        for grants under Section 15.4b of this Act and for
11        NG9-1-1 expenses up to $12.5 million per year in State
12        fiscal years 2016 and 2017; up to $20 million in State
13        fiscal year 2018; up to $20.9 million in State fiscal
14        year 2019; up to $15.3 million in State fiscal year
15        2020; up to $16.2 million in State fiscal year 2021; up
16        to $23.1 million in State fiscal year 2022; and up to
17        $17.0 million per year for State fiscal year 2023 and
18        each year thereafter. The amount held in reserve in
19        State fiscal years 2018 and 2019 shall not be less than
20        $6.5 million. Disbursements under this subparagraph
21        (D) shall be prioritized as follows: (i) consolidation
22        grants prioritized under subsection (a) of Section
23        15.4b of this Act; (ii) NG9-1-1 expenses; and (iii)
24        consolidation grants under Section 15.4b of this Act
25        for consolidation expenses incurred between January 1,
26        2010, and January 1, 2016.

 

 

HB4310- 23 -LRB101 17138 HLH 66539 b

1            (E) All remaining funds per remit month shall be
2        used to make monthly proportional grants to the
3        appropriate 9-1-1 Authority currently taking wireless
4        9-1-1 based upon the United States Postal Zip Code of
5        the billing addresses of subscribers of wireless
6        carriers.
7    (c) The moneys deposited into the Statewide 9-1-1 Fund
8under this Section shall not be subject to administrative
9charges or chargebacks unless otherwise authorized by this Act.
10    (d) Whenever two or more 9-1-1 Authorities consolidate, the
11resulting Joint Emergency Telephone System Board shall be
12entitled to the monthly payments that had theretofore been made
13to each consolidating 9-1-1 Authority. Any reserves held by any
14consolidating 9-1-1 Authority shall be transferred to the
15resulting Joint Emergency Telephone System Board. Whenever a
16county that has no 9-1-1 service as of January 1, 2016 enters
17into an agreement to consolidate to create or join a Joint
18Emergency Telephone System Board, the Joint Emergency
19Telephone System Board shall be entitled to the monthly
20payments that would have otherwise been paid to the county if
21it had provided 9-1-1 service.
22    (e) Absent an enacted appropriation in any State fiscal
23year, this subsection shall constitute a continuing
24appropriation to the Department of all amounts necessary for
25the purpose of making distributions as provided in subsection
26(b). If an appropriation to the Department of the amounts set

 

 

HB4310- 24 -LRB101 17138 HLH 66539 b

1forth in subsection (b) is enacted on or after July 1 of any
2calendar year, then the continuing appropriation shall
3discontinue for that State fiscal year, and the enacted
4appropriation shall supersede.
5(Source: P.A. 99-6, eff. 1-1-16; 100-20, eff. 7-1-17.)
 
6    Section 20. The Illinois Gambling Act is amended by
7changing Sections 12 and 13 as follows:
 
8    (230 ILCS 10/12)  (from Ch. 120, par. 2412)
9    Sec. 12. Admission tax; fees.
10    (a) A tax is hereby imposed upon admissions to riverboat
11and casino gambling facilities operated by licensed owners
12authorized pursuant to this Act. Until July 1, 2002, the rate
13is $2 per person admitted. From July 1, 2002 until July 1,
142003, the rate is $3 per person admitted. From July 1, 2003
15until August 23, 2005 (the effective date of Public Act
1694-673), for a licensee that admitted 1,000,000 persons or
17fewer in the previous calendar year, the rate is $3 per person
18admitted; for a licensee that admitted more than 1,000,000 but
19no more than 2,300,000 persons in the previous calendar year,
20the rate is $4 per person admitted; and for a licensee that
21admitted more than 2,300,000 persons in the previous calendar
22year, the rate is $5 per person admitted. Beginning on August
2323, 2005 (the effective date of Public Act 94-673), for a
24licensee that admitted 1,000,000 persons or fewer in calendar

 

 

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1year 2004, the rate is $2 per person admitted, and for all
2other licensees, including licensees that were not conducting
3gambling operations in 2004, the rate is $3 per person
4admitted. This admission tax is imposed upon the licensed owner
5conducting gambling.
6        (1) The admission tax shall be paid for each admission,
7    except that a person who exits a riverboat gambling
8    facility and reenters that riverboat gambling facility
9    within the same gaming day shall be subject only to the
10    initial admission tax.
11        (2) (Blank).
12        (3) The riverboat licensee may issue tax-free passes to
13    actual and necessary officials and employees of the
14    licensee or other persons actually working on the
15    riverboat.
16        (4) The number and issuance of tax-free passes is
17    subject to the rules of the Board, and a list of all
18    persons to whom the tax-free passes are issued shall be
19    filed with the Board.
20    (a-5) A fee is hereby imposed upon admissions operated by
21licensed managers on behalf of the State pursuant to Section
227.3 at the rates provided in this subsection (a-5). For a
23licensee that admitted 1,000,000 persons or fewer in the
24previous calendar year, the rate is $3 per person admitted; for
25a licensee that admitted more than 1,000,000 but no more than
262,300,000 persons in the previous calendar year, the rate is $4

 

 

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1per person admitted; and for a licensee that admitted more than
22,300,000 persons in the previous calendar year, the rate is $5
3per person admitted.
4        (1) The admission fee shall be paid for each admission.
5        (2) (Blank).
6        (3) The licensed manager may issue fee-free passes to
7    actual and necessary officials and employees of the manager
8    or other persons actually working on the riverboat.
9        (4) The number and issuance of fee-free passes is
10    subject to the rules of the Board, and a list of all
11    persons to whom the fee-free passes are issued shall be
12    filed with the Board.
13    (b) Except as provided in subsection (b-5), from the tax
14imposed under subsection (a) and the fee imposed under
15subsection (a-5), a municipality shall receive from the State
16$1 for each person embarking on a riverboat docked within the
17municipality or entering a casino located within the
18municipality, and a county shall receive $1 for each person
19entering a casino or embarking on a riverboat docked within the
20county but outside the boundaries of any municipality. The
21municipality's or county's share shall be collected by the
22Board on behalf of the State and remitted quarterly by the
23State, subject to appropriation, to the treasurer of the unit
24of local government for deposit in the general fund.
25    (b-5) From the tax imposed under subsection (a) and the fee
26imposed under subsection (a-5), $1 for each person embarking on

 

 

HB4310- 27 -LRB101 17138 HLH 66539 b

1a riverboat designated in paragraph (4) of subsection (e-5) of
2Section 7 shall be divided as follows: $0.70 to the City of
3Rockford, $0.05 to the City of Loves Park, $0.05 to the Village
4of Machesney Park, and $0.20 to Winnebago County.
5    The municipality's or county's share shall be collected by
6the Board on behalf of the State and remitted monthly by the
7State, subject to appropriation, to the treasurer of the unit
8of local government for deposit in the general fund.
9    (b-10) From the tax imposed under subsection (a) and the
10fee imposed under subsection (a-5), $1 for each person
11embarking on a riverboat or entering a casino designated in
12paragraph (1) of subsection (e-5) of Section 7 shall be divided
13as follows: $0.70 to the City of Chicago, $0.15 to the Village
14of Maywood, and $0.15 to the Village of Summit.
15    The municipality's or county's share shall be collected by
16the Board on behalf of the State and remitted monthly by the
17State, subject to appropriation, to the treasurer of the unit
18of local government for deposit in the general fund.
19    (b-15) From the tax imposed under subsection (a) and the
20fee imposed under subsection (a-5), $1 for each person
21embarking on a riverboat or entering a casino designated in
22paragraph (2) of subsection (e-5) of Section 7 shall be divided
23as follows: $0.70 to the City of Danville and $0.30 to
24Vermilion County.
25    The municipality's or county's share shall be collected by
26the Board on behalf of the State and remitted monthly by the

 

 

HB4310- 28 -LRB101 17138 HLH 66539 b

1State, subject to appropriation, to the treasurer of the unit
2of local government for deposit in the general fund.
3    (b-20) Absent an enacted appropriation in any State fiscal
4year, this subsection (b-20) shall constitute a continuing
5appropriation of all amounts necessary for the purpose of
6making distributions to municipalities and counties as
7provided in subsection (b), (b-5), (b-10), and (b-15). If an
8appropriation of the amounts set forth in those subsections is
9enacted on or after July 1 of any calendar year, then the
10continuing appropriation shall discontinue for that State
11fiscal year, and the enacted appropriation shall supersede.
12    (c) The licensed owner shall pay the entire admission tax
13to the Board and the licensed manager shall pay the entire
14admission fee to the Board. Such payments shall be made daily.
15Accompanying each payment shall be a return on forms provided
16by the Board which shall include other information regarding
17admissions as the Board may require. Failure to submit either
18the payment or the return within the specified time may result
19in suspension or revocation of the owners or managers license.
20    (c-5) A tax is imposed on admissions to organization gaming
21facilities at the rate of $3 per person admitted by an
22organization gaming licensee. The tax is imposed upon the
23organization gaming licensee.
24        (1) The admission tax shall be paid for each admission,
25    except that a person who exits an organization gaming
26    facility and reenters that organization gaming facility

 

 

HB4310- 29 -LRB101 17138 HLH 66539 b

1    within the same gaming day, as the term "gaming day" is
2    defined by the Board by rule, shall be subject only to the
3    initial admission tax. The Board shall establish, by rule,
4    a procedure to determine whether a person admitted to an
5    organization gaming facility has paid the admission tax.
6        (2) An organization gaming licensee may issue tax-free
7    passes to actual and necessary officials and employees of
8    the licensee and other persons associated with its gaming
9    operations.
10        (3) The number and issuance of tax-free passes is
11    subject to the rules of the Board, and a list of all
12    persons to whom the tax-free passes are issued shall be
13    filed with the Board.
14        (4) The organization gaming licensee shall pay the
15    entire admission tax to the Board.
16    Such payments shall be made daily. Accompanying each
17payment shall be a return on forms provided by the Board, which
18shall include other information regarding admission as the
19Board may require. Failure to submit either the payment or the
20return within the specified time may result in suspension or
21revocation of the organization gaming license.
22    From the tax imposed under this subsection (c-5), a
23municipality other than the Village of Stickney or the City of
24Collinsville in which an organization gaming facility is
25located, or if the organization gaming facility is not located
26within a municipality, then the county in which the

 

 

HB4310- 30 -LRB101 17138 HLH 66539 b

1organization gaming facility is located, except as otherwise
2provided in this Section, shall receive, subject to
3appropriation, $1 for each person who enters the organization
4gaming facility. For each admission to the organization gaming
5facility in excess of 1,500,000 in a year, from the tax imposed
6under this subsection (c-5), the county in which the
7organization gaming facility is located shall receive, subject
8to appropriation, $0.30, which shall be in addition to any
9other moneys paid to the county under this Section.
10    From the tax imposed under this subsection (c-5) on an
11organization gaming facility located in the Village of
12Stickney, $1 for each person who enters the organization gaming
13facility shall be distributed as follows, subject to
14appropriation: $0.24 to the Village of Stickney, $0.49 to the
15Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the
16Stickney Public Health District, and $0.05 to the City of
17Bridgeview.
18    From the tax imposed under this subsection (c-5) on an
19organization gaming facility located in the City of
20Collinsville, the following shall each receive 10 cents for
21each person who enters the organization gaming facility,
22subject to appropriation: the Village of Alorton; the Village
23of Washington Park; State Park Place; the Village of Fairmont
24City; the City of Centreville; the Village of Brooklyn; the
25City of Venice; the City of Madison; the Village of Caseyville;
26and the Village of Pontoon Beach.

 

 

HB4310- 31 -LRB101 17138 HLH 66539 b

1    On the 25th day of each month, all amounts remaining after
2payments required under this subsection (c-5) have been made
3shall be transferred into the Capital Projects Fund.
4    (d) The Board shall administer and collect the admission
5tax imposed by this Section, to the extent practicable, in a
6manner consistent with the provisions of Sections 4, 5, 5a, 5b,
75c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of the
8Retailers' Occupation Tax Act and Section 3-7 of the Uniform
9Penalty and Interest Act.
10(Source: P.A. 101-31, eff. 6-28-19.)
 
11    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
12    Sec. 13. Wagering tax; rate; distribution.
13    (a) Until January 1, 1998, a tax is imposed on the adjusted
14gross receipts received from gambling games authorized under
15this Act at the rate of 20%.
16    (a-1) From January 1, 1998 until July 1, 2002, a privilege
17tax is imposed on persons engaged in the business of conducting
18riverboat gambling operations, based on the adjusted gross
19receipts received by a licensed owner from gambling games
20authorized under this Act at the following rates:
21        15% of annual adjusted gross receipts up to and
22    including $25,000,000;
23        20% of annual adjusted gross receipts in excess of
24    $25,000,000 but not exceeding $50,000,000;
25        25% of annual adjusted gross receipts in excess of

 

 

HB4310- 32 -LRB101 17138 HLH 66539 b

1    $50,000,000 but not exceeding $75,000,000;
2        30% of annual adjusted gross receipts in excess of
3    $75,000,000 but not exceeding $100,000,000;
4        35% of annual adjusted gross receipts in excess of
5    $100,000,000.
6    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
7is imposed on persons engaged in the business of conducting
8riverboat gambling operations, other than licensed managers
9conducting riverboat gambling operations on behalf of the
10State, based on the adjusted gross receipts received by a
11licensed owner from gambling games authorized under this Act at
12the following rates:
13        15% of annual adjusted gross receipts up to and
14    including $25,000,000;
15        22.5% of annual adjusted gross receipts in excess of
16    $25,000,000 but not exceeding $50,000,000;
17        27.5% of annual adjusted gross receipts in excess of
18    $50,000,000 but not exceeding $75,000,000;
19        32.5% of annual adjusted gross receipts in excess of
20    $75,000,000 but not exceeding $100,000,000;
21        37.5% of annual adjusted gross receipts in excess of
22    $100,000,000 but not exceeding $150,000,000;
23        45% of annual adjusted gross receipts in excess of
24    $150,000,000 but not exceeding $200,000,000;
25        50% of annual adjusted gross receipts in excess of
26    $200,000,000.

 

 

HB4310- 33 -LRB101 17138 HLH 66539 b

1    (a-3) Beginning July 1, 2003, a privilege tax is imposed on
2persons engaged in the business of conducting riverboat
3gambling operations, other than licensed managers conducting
4riverboat gambling operations on behalf of the State, based on
5the adjusted gross receipts received by a licensed owner from
6gambling games authorized under this Act at the following
7rates:
8        15% of annual adjusted gross receipts up to and
9    including $25,000,000;
10        27.5% of annual adjusted gross receipts in excess of
11    $25,000,000 but not exceeding $37,500,000;
12        32.5% of annual adjusted gross receipts in excess of
13    $37,500,000 but not exceeding $50,000,000;
14        37.5% of annual adjusted gross receipts in excess of
15    $50,000,000 but not exceeding $75,000,000;
16        45% of annual adjusted gross receipts in excess of
17    $75,000,000 but not exceeding $100,000,000;
18        50% of annual adjusted gross receipts in excess of
19    $100,000,000 but not exceeding $250,000,000;
20        70% of annual adjusted gross receipts in excess of
21    $250,000,000.
22    An amount equal to the amount of wagering taxes collected
23under this subsection (a-3) that are in addition to the amount
24of wagering taxes that would have been collected if the
25wagering tax rates under subsection (a-2) were in effect shall
26be paid into the Common School Fund.

 

 

HB4310- 34 -LRB101 17138 HLH 66539 b

1    The privilege tax imposed under this subsection (a-3) shall
2no longer be imposed beginning on the earlier of (i) July 1,
32005; (ii) the first date after June 20, 2003 that riverboat
4gambling operations are conducted pursuant to a dormant
5license; or (iii) the first day that riverboat gambling
6operations are conducted under the authority of an owners
7license that is in addition to the 10 owners licenses initially
8authorized under this Act. For the purposes of this subsection
9(a-3), the term "dormant license" means an owners license that
10is authorized by this Act under which no riverboat gambling
11operations are being conducted on June 20, 2003.
12    (a-4) Beginning on the first day on which the tax imposed
13under subsection (a-3) is no longer imposed and ending upon the
14imposition of the privilege tax under subsection (a-5) of this
15Section, a privilege tax is imposed on persons engaged in the
16business of conducting gambling operations, other than
17licensed managers conducting riverboat gambling operations on
18behalf of the State, based on the adjusted gross receipts
19received by a licensed owner from gambling games authorized
20under this Act at the following rates:
21        15% of annual adjusted gross receipts up to and
22    including $25,000,000;
23        22.5% of annual adjusted gross receipts in excess of
24    $25,000,000 but not exceeding $50,000,000;
25        27.5% of annual adjusted gross receipts in excess of
26    $50,000,000 but not exceeding $75,000,000;

 

 

HB4310- 35 -LRB101 17138 HLH 66539 b

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    For the imposition of the privilege tax in this subsection
10(a-4), amounts paid pursuant to item (1) of subsection (b) of
11Section 56 of the Illinois Horse Racing Act of 1975 shall not
12be included in the determination of adjusted gross receipts.
13    (a-5) Beginning on the first day that an owners licensee
14under paragraph (1), (2), (3), (4), (5), or (6) of subsection
15(e-5) of Section 7 conducts gambling operations, either in a
16temporary facility or a permanent facility, a privilege tax is
17imposed on persons engaged in the business of conducting
18gambling operations, other than licensed managers conducting
19riverboat gambling operations on behalf of the State, based on
20the adjusted gross receipts received by such licensee from the
21gambling games authorized under this Act. The privilege tax for
22all gambling games other than table games, including, but not
23limited to, slot machines, video game of chance gambling, and
24electronic gambling games shall be at the following rates:
25        15% of annual adjusted gross receipts up to and
26    including $25,000,000;

 

 

HB4310- 36 -LRB101 17138 HLH 66539 b

1        22.5% of annual adjusted gross receipts in excess of
2    $25,000,000 but not exceeding $50,000,000;
3        27.5% of annual adjusted gross receipts in excess of
4    $50,000,000 but not exceeding $75,000,000;
5        32.5% of annual adjusted gross receipts in excess of
6    $75,000,000 but not exceeding $100,000,000;
7        37.5% of annual adjusted gross receipts in excess of
8    $100,000,000 but not exceeding $150,000,000;
9        45% of annual adjusted gross receipts in excess of
10    $150,000,000 but not exceeding $200,000,000;
11        50% of annual adjusted gross receipts in excess of
12    $200,000,000.
13    The privilege tax for table games shall be at the following
14rates:
15        15% of annual adjusted gross receipts up to and
16    including $25,000,000;
17        20% of annual adjusted gross receipts in excess of
18    $25,000,000.
19    For the imposition of the privilege tax in this subsection
20(a-5), amounts paid pursuant to item (1) of subsection (b) of
21Section 56 of the Illinois Horse Racing Act of 1975 shall not
22be included in the determination of adjusted gross receipts.
23    Notwithstanding the provisions of this subsection (a-5),
24for the first 10 years that the privilege tax is imposed under
25this subsection (a-5), the privilege tax shall be imposed on
26the modified annual adjusted gross receipts of a riverboat or

 

 

HB4310- 37 -LRB101 17138 HLH 66539 b

1casino conducting gambling operations in the City of East St.
2Louis, unless:
3        (1) the riverboat or casino fails to employ at least
4    450 people;
5        (2) the riverboat or casino fails to maintain
6    operations in a manner consistent with this Act or is not a
7    viable riverboat or casino subject to the approval of the
8    Board; or
9        (3) the owners licensee is not an entity in which
10    employees participate in an employee stock ownership plan.
11    As used in this subsection (a-5), "modified annual adjusted
12gross receipts" means:
13        (A) for calendar year 2020, the annual adjusted gross
14    receipts for the current year minus the difference between
15    an amount equal to the average annual adjusted gross
16    receipts from a riverboat or casino conducting gambling
17    operations in the City of East St. Louis for 2014, 2015,
18    2016, 2017, and 2018 and the annual adjusted gross receipts
19    for 2018;
20        (B) for calendar year 2021, the annual adjusted gross
21    receipts for the current year minus the difference between
22    an amount equal to the average annual adjusted gross
23    receipts from a riverboat or casino conducting gambling
24    operations in the City of East St. Louis for 2014, 2015,
25    2016, 2017, and 2018 and the annual adjusted gross receipts
26    for 2019; and

 

 

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1        (C) for calendar years 2022 through 2029, the annual
2    adjusted gross receipts for the current year minus the
3    difference between an amount equal to the average annual
4    adjusted gross receipts from a riverboat or casino
5    conducting gambling operations in the City of East St.
6    Louis for 3 years preceding the current year and the annual
7    adjusted gross receipts for the immediately preceding
8    year.
9    (a-5.5) In addition to the privilege tax imposed under
10subsection (a-5), a privilege tax is imposed on the owners
11licensee under paragraph (1) of subsection (e-5) of Section 7
12at the rate of one-third of the owners licensee's adjusted
13gross receipts.
14    For the imposition of the privilege tax in this subsection
15(a-5.5), amounts paid pursuant to item (1) of subsection (b) of
16Section 56 of the Illinois Horse Racing Act of 1975 shall not
17be included in the determination of adjusted gross receipts.
18    (a-6) From June 28, 2019 (the effective date of Public Act
19101-31) this amendatory Act of the 101st General Assembly until
20June 30, 2023, an owners licensee that conducted gambling
21operations prior to January 1, 2011 shall receive a
22dollar-for-dollar credit against the tax imposed under this
23Section for any renovation or construction costs paid by the
24owners licensee, but in no event shall the credit exceed
25$2,000,000.
26    Additionally, from June 28, 2019 (the effective date of

 

 

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1Public Act 101-31) this amendatory Act of the 101st General
2Assembly until December 31, 2022, an owners licensee that (i)
3is located within 15 miles of the Missouri border, and (ii) has
4at least 3 riverboats, casinos, or their equivalent within a
545-mile radius, may be authorized to relocate to a new location
6with the approval of both the unit of local government
7designated as the home dock and the Board, so long as the new
8location is within the same unit of local government and no
9more than 3 miles away from its original location. Such owners
10licensee shall receive a credit against the tax imposed under
11this Section equal to 8% of the total project costs, as
12approved by the Board, for any renovation or construction costs
13paid by the owners licensee for the construction of the new
14facility, provided that the new facility is operational by July
151, 2022. In determining whether or not to approve a relocation,
16the Board must consider the extent to which the relocation will
17diminish the gaming revenues received by other Illinois gaming
18facilities.
19    (a-7) Beginning in the initial adjustment year and through
20the final adjustment year, if the total obligation imposed
21pursuant to either subsection (a-5) or (a-6) will result in an
22owners licensee receiving less after-tax adjusted gross
23receipts than it received in calendar year 2018, then the total
24amount of privilege taxes that the owners licensee is required
25to pay for that calendar year shall be reduced to the extent
26necessary so that the after-tax adjusted gross receipts in that

 

 

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1calendar year equals the after-tax adjusted gross receipts in
2calendar year 2018, but the privilege tax reduction shall not
3exceed the annual adjustment cap. If pursuant to this
4subsection (a-7), the total obligation imposed pursuant to
5either subsection (a-5) or (a-6) shall be reduced, then the
6owners licensee shall not receive a refund from the State at
7the end of the subject calendar year but instead shall be able
8to apply that amount as a credit against any payments it owes
9to the State in the following calendar year to satisfy its
10total obligation under either subsection (a-5) or (a-6). The
11credit for the final adjustment year shall occur in the
12calendar year following the final adjustment year.
13    If an owners licensee that conducted gambling operations
14prior to January 1, 2019 expands its riverboat or casino,
15including, but not limited to, with respect to its gaming
16floor, additional non-gaming amenities such as restaurants,
17bars, and hotels and other additional facilities, and incurs
18construction and other costs related to such expansion from
19June 28, 2019 (the effective date of Public Act 101-31) this
20amendatory Act of the 101st General Assembly until June 28,
212024 (the 5th anniversary of the effective date of Public Act
22101-31) this amendatory Act of the 101st General Assembly, then
23for each $15,000,000 spent for any such construction or other
24costs related to expansion paid by the owners licensee, the
25final adjustment year shall be extended by one year and the
26annual adjustment cap shall increase by 0.2% of adjusted gross

 

 

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1receipts during each calendar year until and including the
2final adjustment year. No further modifications to the final
3adjustment year or annual adjustment cap shall be made after
4$75,000,000 is incurred in construction or other costs related
5to expansion so that the final adjustment year shall not extend
6beyond the 9th calendar year after the initial adjustment year,
7not including the initial adjustment year, and the annual
8adjustment cap shall not exceed 4% of adjusted gross receipts
9in a particular calendar year. Construction and other costs
10related to expansion shall include all project related costs,
11including, but not limited to, all hard and soft costs,
12financing costs, on or off-site ground, road or utility work,
13cost of gaming equipment and all other personal property,
14initial fees assessed for each incremental gaming position, and
15the cost of incremental land acquired for such expansion. Soft
16costs shall include, but not be limited to, legal fees,
17architect, engineering and design costs, other consultant
18costs, insurance cost, permitting costs, and pre-opening costs
19related to the expansion, including, but not limited to, any of
20the following: marketing, real estate taxes, personnel,
21training, travel and out-of-pocket expenses, supply,
22inventory, and other costs, and any other project related soft
23costs.
24    To be eligible for the tax credits in subsection (a-6), all
25construction contracts shall include a requirement that the
26contractor enter into a project labor agreement with the

 

 

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1building and construction trades council with geographic
2jurisdiction of the location of the proposed gaming facility.
3    Notwithstanding any other provision of this subsection
4(a-7), this subsection (a-7) does not apply to an owners
5licensee unless such owners licensee spends at least
6$15,000,000 on construction and other costs related to its
7expansion, excluding the initial fees assessed for each
8incremental gaming position.
9    This subsection (a-7) does not apply to owners licensees
10authorized pursuant to subsection (e-5) of Section 7 of this
11Act.
12    For purposes of this subsection (a-7):
13    "Building and construction trades council" means any
14organization representing multiple construction entities that
15are monitoring or attentive to compliance with public or
16workers' safety laws, wage and hour requirements, or other
17statutory requirements or that are making or maintaining
18collective bargaining agreements.
19    "Initial adjustment year" means the year commencing on
20January 1 of the calendar year immediately following the
21earlier of the following:
22        (1) the commencement of gambling operations, either in
23    a temporary or permanent facility, with respect to the
24    owners license authorized under paragraph (1) of
25    subsection (e-5) of Section 7 of this Act; or
26        (2) June 28, 2021 (24 months after the effective date

 

 

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1    of Public Act 101-31); this amendatory Act of the 101st
2    General Assembly,
3provided the initial adjustment year shall not commence earlier
4than June 28, 2020 (12 months after the effective date of
5Public Act 101-31) this amendatory Act of the 101st General
6Assembly.
7    "Final adjustment year" means the 2nd calendar year after
8the initial adjustment year, not including the initial
9adjustment year, and as may be extended further as described in
10this subsection (a-7).
11    "Annual adjustment cap" means 3% of adjusted gross receipts
12in a particular calendar year, and as may be increased further
13as otherwise described in this subsection (a-7).
14    (a-8) Riverboat gambling operations conducted by a
15licensed manager on behalf of the State are not subject to the
16tax imposed under this Section.
17    (a-9) Beginning on January 1, 2020, the calculation of
18gross receipts or adjusted gross receipts, for the purposes of
19this Section, for a riverboat, a casino, or an organization
20gaming facility shall not include the dollar amount of
21non-cashable vouchers, coupons, and electronic promotions
22redeemed by wagerers upon the riverboat, in the casino, or in
23the organization gaming facility up to and including an amount
24not to exceed 20% of a riverboat's, a casino's, or an
25organization gaming facility's adjusted gross receipts.
26    The Illinois Gaming Board shall submit to the General

 

 

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1Assembly a comprehensive report no later than March 31, 2023
2detailing, at a minimum, the effect of removing non-cashable
3vouchers, coupons, and electronic promotions from this
4calculation on net gaming revenues to the State in calendar
5years 2020 through 2022, the increase or reduction in wagerers
6as a result of removing non-cashable vouchers, coupons, and
7electronic promotions from this calculation, the effect of the
8tax rates in subsection (a-5) on net gaming revenues to this
9State, and proposed modifications to the calculation.
10    (a-10) The taxes imposed by this Section shall be paid by
11the licensed owner or the organization gaming licensee to the
12Board not later than 5:00 o'clock p.m. of the day after the day
13when the wagers were made.
14    (a-15) If the privilege tax imposed under subsection (a-3)
15is no longer imposed pursuant to item (i) of the last paragraph
16of subsection (a-3), then by June 15 of each year, each owners
17licensee, other than an owners licensee that admitted 1,000,000
18persons or fewer in calendar year 2004, must, in addition to
19the payment of all amounts otherwise due under this Section,
20pay to the Board a reconciliation payment in the amount, if
21any, by which the licensed owner's base amount exceeds the
22amount of net privilege tax paid by the licensed owner to the
23Board in the then current State fiscal year. A licensed owner's
24net privilege tax obligation due for the balance of the State
25fiscal year shall be reduced up to the total of the amount paid
26by the licensed owner in its June 15 reconciliation payment.

 

 

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1The obligation imposed by this subsection (a-15) is binding on
2any person, firm, corporation, or other entity that acquires an
3ownership interest in any such owners license. The obligation
4imposed under this subsection (a-15) terminates on the earliest
5of: (i) July 1, 2007, (ii) the first day after the effective
6date of this amendatory Act of the 94th General Assembly that
7riverboat gambling operations are conducted pursuant to a
8dormant license, (iii) the first day that riverboat gambling
9operations are conducted under the authority of an owners
10license that is in addition to the 10 owners licenses initially
11authorized under this Act, or (iv) the first day that a
12licensee under the Illinois Horse Racing Act of 1975 conducts
13gaming operations with slot machines or other electronic gaming
14devices. The Board must reduce the obligation imposed under
15this subsection (a-15) by an amount the Board deems reasonable
16for any of the following reasons: (A) an act or acts of God,
17(B) an act of bioterrorism or terrorism or a bioterrorism or
18terrorism threat that was investigated by a law enforcement
19agency, or (C) a condition beyond the control of the owners
20licensee that does not result from any act or omission by the
21owners licensee or any of its agents and that poses a hazardous
22threat to the health and safety of patrons. If an owners
23licensee pays an amount in excess of its liability under this
24Section, the Board shall apply the overpayment to future
25payments required under this Section.
26    For purposes of this subsection (a-15):

 

 

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1    "Act of God" means an incident caused by the operation of
2an extraordinary force that cannot be foreseen, that cannot be
3avoided by the exercise of due care, and for which no person
4can be held liable.
5    "Base amount" means the following:
6        For a riverboat in Alton, $31,000,000.
7        For a riverboat in East Peoria, $43,000,000.
8        For the Empress riverboat in Joliet, $86,000,000.
9        For a riverboat in Metropolis, $45,000,000.
10        For the Harrah's riverboat in Joliet, $114,000,000.
11        For a riverboat in Aurora, $86,000,000.
12        For a riverboat in East St. Louis, $48,500,000.
13        For a riverboat in Elgin, $198,000,000.
14    "Dormant license" has the meaning ascribed to it in
15subsection (a-3).
16    "Net privilege tax" means all privilege taxes paid by a
17licensed owner to the Board under this Section, less all
18payments made from the State Gaming Fund pursuant to subsection
19(b) of this Section.
20    The changes made to this subsection (a-15) by Public Act
2194-839 are intended to restate and clarify the intent of Public
22Act 94-673 with respect to the amount of the payments required
23to be made under this subsection by an owners licensee to the
24Board.
25    (b) From the tax revenue from riverboat or casino gambling
26deposited in the State Gaming Fund under this Section, an

 

 

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1amount equal to 5% of adjusted gross receipts generated by a
2riverboat or a casino, other than a riverboat or casino
3designated in paragraph (1), (3), or (4) of subsection (e-5) of
4Section 7, shall be paid monthly, subject to appropriation by
5the General Assembly, to the unit of local government in which
6the casino is located or that is designated as the home dock of
7the riverboat. Notwithstanding anything to the contrary,
8beginning on the first day that an owners licensee under
9paragraph (1), (2), (3), (4), (5), or (6) of subsection (e-5)
10of Section 7 conducts gambling operations, either in a
11temporary facility or a permanent facility, and for 2 years
12thereafter, a unit of local government designated as the home
13dock of a riverboat whose license was issued before January 1,
142019, other than a riverboat conducting gambling operations in
15the City of East St. Louis, shall not receive less under this
16subsection (b) than the amount the unit of local government
17received under this subsection (b) in calendar year 2018.
18Notwithstanding anything to the contrary and because the City
19of East St. Louis is a financially distressed city, beginning
20on the first day that an owners licensee under paragraph (1),
21(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
22conducts gambling operations, either in a temporary facility or
23a permanent facility, and for 10 years thereafter, a unit of
24local government designated as the home dock of a riverboat
25conducting gambling operations in the City of East St. Louis
26shall not receive less under this subsection (b) than the

 

 

HB4310- 48 -LRB101 17138 HLH 66539 b

1amount the unit of local government received under this
2subsection (b) in calendar year 2018.
3    From the tax revenue deposited in the State Gaming Fund
4pursuant to riverboat or casino gambling operations conducted
5by a licensed manager on behalf of the State, an amount equal
6to 5% of adjusted gross receipts generated pursuant to those
7riverboat or casino gambling operations shall be paid monthly,
8subject to appropriation by the General Assembly, to the unit
9of local government that is designated as the home dock of the
10riverboat upon which those riverboat gambling operations are
11conducted or in which the casino is located.
12    From the tax revenue from riverboat or casino gambling
13deposited in the State Gaming Fund under this Section, an
14amount equal to 5% of the adjusted gross receipts generated by
15a riverboat designated in paragraph (3) of subsection (e-5) of
16Section 7 shall be divided and remitted monthly, subject to
17appropriation, as follows: 70% to Waukegan, 10% to Park City,
1815% to North Chicago, and 5% to Lake County.
19    From the tax revenue from riverboat or casino gambling
20deposited in the State Gaming Fund under this Section, an
21amount equal to 5% of the adjusted gross receipts generated by
22a riverboat designated in paragraph (4) of subsection (e-5) of
23Section 7 shall be remitted monthly, subject to appropriation,
24as follows: 70% to the City of Rockford, 5% to the City of
25Loves Park, 5% to the Village of Machesney, and 20% to
26Winnebago County.

 

 

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1    From the tax revenue from riverboat or casino gambling
2deposited in the State Gaming Fund under this Section, an
3amount equal to 5% of the adjusted gross receipts generated by
4a riverboat designated in paragraph (5) of subsection (e-5) of
5Section 7 shall be remitted monthly, subject to appropriation,
6as follows: 2% to the unit of local government in which the
7riverboat or casino is located, and 3% shall be distributed:
8(A) in accordance with a regional capital development plan
9entered into by the following communities: Village of Beecher,
10City of Blue Island, Village of Burnham, City of Calumet City,
11Village of Calumet Park, City of Chicago Heights, City of
12Country Club Hills, Village of Crestwood, Village of Crete,
13Village of Dixmoor, Village of Dolton, Village of East Hazel
14Crest, Village of Flossmoor, Village of Ford Heights, Village
15of Glenwood, City of Harvey, Village of Hazel Crest, Village of
16Homewood, Village of Lansing, Village of Lynwood, City of
17Markham, Village of Matteson, Village of Midlothian, Village of
18Monee, City of Oak Forest, Village of Olympia Fields, Village
19of Orland Hills, Village of Orland Park, City of Palos Heights,
20Village of Park Forest, Village of Phoenix, Village of Posen,
21Village of Richton Park, Village of Riverdale, Village of
22Robbins, Village of Sauk Village, Village of South Chicago
23Heights, Village of South Holland, Village of Steger, Village
24of Thornton, Village of Tinley Park, Village of University Park
25and Village of Worth; or (B) if no regional capital development
26plan exists, equally among the communities listed in item (A)

 

 

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1to be used for capital expenditures or public pension payments,
2or both.
3    Units of local government may refund any portion of the
4payment that they receive pursuant to this subsection (b) to
5the riverboat or casino.
6    (b-4) Beginning on the first day the licensee under
7paragraph (5) of subsection (e-5) of Section 7 conducts
8gambling operations, either in a temporary facility or a
9permanent facility, and ending on July 31, 2042, from the tax
10revenue deposited in the State Gaming Fund under this Section,
11$5,000,000 shall be paid annually, subject to appropriation, to
12the host municipality of that owners licensee of a license
13issued or re-issued pursuant to Section 7.1 of this Act before
14January 1, 2012. Payments received by the host municipality
15pursuant to this subsection (b-4) may not be shared with any
16other unit of local government.
17    (b-5) Beginning on June 28, 2019 (the effective date of
18Public Act 101-31) this amendatory Act of the 101st General
19Assembly, from the tax revenue deposited in the State Gaming
20Fund under this Section, an amount equal to 3% of adjusted
21gross receipts generated by each organization gaming facility
22located outside Madison County shall be paid monthly, subject
23to appropriation by the General Assembly, to a municipality
24other than the Village of Stickney in which each organization
25gaming facility is located or, if the organization gaming
26facility is not located within a municipality, to the county in

 

 

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1which the organization gaming facility is located, except as
2otherwise provided in this Section. From the tax revenue
3deposited in the State Gaming Fund under this Section, an
4amount equal to 3% of adjusted gross receipts generated by an
5organization gaming facility located in the Village of Stickney
6shall be paid monthly, subject to appropriation by the General
7Assembly, as follows: 25% to the Village of Stickney, 5% to the
8City of Berwyn, 50% to the Town of Cicero, and 20% to the
9Stickney Public Health District.
10    From the tax revenue deposited in the State Gaming Fund
11under this Section, an amount equal to 5% of adjusted gross
12receipts generated by an organization gaming facility located
13in the City of Collinsville shall be paid monthly, subject to
14appropriation by the General Assembly, as follows: 30% to the
15City of Alton, 30% to the City of East St. Louis, and 40% to the
16City of Collinsville.
17    Municipalities and counties may refund any portion of the
18payment that they receive pursuant to this subsection (b-5) to
19the organization gaming facility.
20    (b-6) Beginning on June 28, 2019 (the effective date of
21Public Act 101-31) this amendatory Act of the 101st General
22Assembly, from the tax revenue deposited in the State Gaming
23Fund under this Section, an amount equal to 2% of adjusted
24gross receipts generated by an organization gaming facility
25located outside Madison County shall be paid monthly, subject
26to appropriation by the General Assembly, to the county in

 

 

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1which the organization gaming facility is located for the
2purposes of its criminal justice system or health care system.
3    Counties may refund any portion of the payment that they
4receive pursuant to this subsection (b-6) to the organization
5gaming facility.
6    (b-7) From the tax revenue from the organization gaming
7licensee located in one of the following townships of Cook
8County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
9Worth, an amount equal to 5% of the adjusted gross receipts
10generated by that organization gaming licensee shall be
11remitted monthly, subject to appropriation, as follows: 2% to
12the unit of local government in which the organization gaming
13licensee is located, and 3% shall be distributed: (A) in
14accordance with a regional capital development plan entered
15into by the following communities: Village of Beecher, City of
16Blue Island, Village of Burnham, City of Calumet City, Village
17of Calumet Park, City of Chicago Heights, City of Country Club
18Hills, Village of Crestwood, Village of Crete, Village of
19Dixmoor, Village of Dolton, Village of East Hazel Crest,
20Village of Flossmoor, Village of Ford Heights, Village of
21Glenwood, City of Harvey, Village of Hazel Crest, Village of
22Homewood, Village of Lansing, Village of Lynwood, City of
23Markham, Village of Matteson, Village of Midlothian, Village of
24Monee, City of Oak Forest, Village of Olympia Fields, Village
25of Orland Hills, Village of Orland Park, City of Palos Heights,
26Village of Park Forest, Village of Phoenix, Village of Posen,

 

 

HB4310- 53 -LRB101 17138 HLH 66539 b

1Village of Richton Park, Village of Riverdale, Village of
2Robbins, Village of Sauk Village, Village of South Chicago
3Heights, Village of South Holland, Village of Steger, Village
4of Thornton, Village of Tinley Park, Village of University
5Park, and Village of Worth; or (B) if no regional capital
6development plan exists, equally among the communities listed
7in item (A) to be used for capital expenditures or public
8pension payments, or both.
9    (b-8) In lieu of the payments under subsection (b) of this
10Section, the tax revenue from the privilege tax imposed by
11subsection (a-5.5) shall be paid monthly, subject to
12appropriation by the General Assembly, to the City of Chicago
13and shall be expended or obligated by the City of Chicago for
14pension payments in accordance with Public Act 99-506.
15    (c) Appropriations, as approved by the General Assembly,
16may be made from the State Gaming Fund to the Board (i) for the
17administration and enforcement of this Act and the Video Gaming
18Act, (ii) for distribution to the Department of State Police
19and to the Department of Revenue for the enforcement of this
20Act, and the Video Gaming Act, and (iii) to the Department of
21Human Services for the administration of programs to treat
22problem gambling, including problem gambling from sports
23wagering. The Board's annual appropriations request must
24separately state its funding needs for the regulation of gaming
25authorized under Section 7.7, riverboat gaming, casino gaming,
26video gaming, and sports wagering.

 

 

HB4310- 54 -LRB101 17138 HLH 66539 b

1    (c-2) An amount equal to 2% of the adjusted gross receipts
2generated by an organization gaming facility located within a
3home rule county with a population of over 3,000,000
4inhabitants shall be paid, subject to appropriation from the
5General Assembly, from the State Gaming Fund to the home rule
6county in which the organization gaming licensee is located for
7the purpose of enhancing the county's criminal justice system.
8    (c-3) Appropriations, as approved by the General Assembly,
9may be made from the tax revenue deposited into the State
10Gaming Fund from organization gaming licensees pursuant to this
11Section for the administration and enforcement of this Act.
12    (c-4) After payments required under subsections (b),
13(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
14the tax revenue from organization gaming licensees deposited
15into the State Gaming Fund under this Section, all remaining
16amounts from organization gaming licensees shall be
17transferred into the Capital Projects Fund.
18    (c-5) (Blank).
19    (c-10) Each year the General Assembly shall appropriate
20from the General Revenue Fund to the Education Assistance Fund
21an amount equal to the amount paid into the Horse Racing Equity
22Fund pursuant to subsection (c-5) in the prior calendar year.
23    (c-15) After the payments required under subsections (b),
24(c), and (c-5) have been made, an amount equal to 2% of the
25adjusted gross receipts of (1) an owners licensee that
26relocates pursuant to Section 11.2, (2) an owners licensee

 

 

HB4310- 55 -LRB101 17138 HLH 66539 b

1conducting riverboat gambling operations pursuant to an owners
2license that is initially issued after June 25, 1999, or (3)
3the first riverboat gambling operations conducted by a licensed
4manager on behalf of the State under Section 7.3, whichever
5comes first, shall be paid, subject to appropriation from the
6General Assembly, from the State Gaming Fund to each home rule
7county with a population of over 3,000,000 inhabitants for the
8purpose of enhancing the county's criminal justice system.
9    (c-20) Each year the General Assembly shall appropriate
10from the General Revenue Fund to the Education Assistance Fund
11an amount equal to the amount paid to each home rule county
12with a population of over 3,000,000 inhabitants pursuant to
13subsection (c-15) in the prior calendar year.
14    (c-21) After the payments required under subsections (b),
15(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
16been made, an amount equal to 2% of the adjusted gross receipts
17generated by the owners licensee under paragraph (1) of
18subsection (e-5) of Section 7 shall be paid, subject to
19appropriation from the General Assembly, from the State Gaming
20Fund to the home rule county in which the owners licensee is
21located for the purpose of enhancing the county's criminal
22justice system.
23    (c-22) After the payments required under subsections (b),
24(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
25(c-21) have been made, an amount equal to 2% of the adjusted
26gross receipts generated by the owners licensee under paragraph

 

 

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1(5) of subsection (e-5) of Section 7 shall be paid, subject to
2appropriation from the General Assembly, from the State Gaming
3Fund to the home rule county in which the owners licensee is
4located for the purpose of enhancing the county's criminal
5justice system.
6    (c-25) From July 1, 2013 and each July 1 thereafter through
7July 1, 2019, $1,600,000 shall be transferred from the State
8Gaming Fund to the Chicago State University Education
9Improvement Fund.
10    On July 1, 2020 and each July 1 thereafter, $3,000,000
11shall be transferred from the State Gaming Fund to the Chicago
12State University Education Improvement Fund.
13    (c-30) On July 1, 2013 or as soon as possible thereafter,
14$92,000,000 shall be transferred from the State Gaming Fund to
15the School Infrastructure Fund and $23,000,000 shall be
16transferred from the State Gaming Fund to the Horse Racing
17Equity Fund.
18    (c-35) Beginning on July 1, 2013, in addition to any amount
19transferred under subsection (c-30) of this Section,
20$5,530,000 shall be transferred monthly from the State Gaming
21Fund to the School Infrastructure Fund.
22    (d) From time to time, the Board shall transfer the
23remainder of the funds generated by this Act into the Education
24Assistance Fund, created by Public Act 86-0018, of the State of
25Illinois.
26    (e) Nothing in this Act shall prohibit the unit of local

 

 

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1government designated as the home dock of the riverboat from
2entering into agreements with other units of local government
3in this State or in other states to share its portion of the
4tax revenue.
5    (f) To the extent practicable, the Board shall administer
6and collect the wagering taxes imposed by this Section in a
7manner consistent with the provisions of Sections 4, 5, 5a, 5b,
85c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
9Retailers' Occupation Tax Act and Section 3-7 of the Uniform
10Penalty and Interest Act.
11    (g) Absent an enacted appropriation in any State fiscal
12year, this subsection shall constitute a continuing
13appropriation from the State Gaming Fund of all amounts
14necessary for the purpose of making distributions and transfers
15as provided in this Section. If an appropriation of the amounts
16set forth in this Section is enacted on or after July 1 of any
17calendar year, then the continuing appropriation shall
18discontinue for that State fiscal year, and the enacted
19appropriation shall supersede.
20(Source: P.A. 101-31, Article 25, Section 25-910, eff. 6-28-19;
21101-31, Article 35, Section 35-55, eff. 6-28-19; revised
228-23-19.)
 
23    Section 25. The Video Gaming Act is amended by changing
24Section 75 as follows:
 

 

 

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1    (230 ILCS 40/75)
2    Sec. 75. Revenue sharing; Local Government Video Gaming
3Distributive Fund.
4    (a) As soon as may be after the first day of each month,
5the Department of Revenue shall allocate among those
6municipalities and counties of this State that have not
7prohibited video gaming pursuant to Section 27 or Section 70
8the amount available in the Local Government Video Gaming
9Distributive Fund, a special fund in the State Treasury, as
10provided in Section 60. The Department shall then certify such
11allocations to the State Comptroller, who shall pay over to
12those eligible municipalities and counties the respective
13amounts allocated to them. The amount of such funds allocable
14to each such municipality and county shall be in proportion to
15the tax revenue generated from video gaming within the eligible
16municipality or county compared to the tax revenue generated
17from video gaming Statewide.
18    (b) The amounts allocated and paid to a municipality or
19county of this State pursuant to the provisions of this Section
20may be used for any general corporate purpose authorized for
21that municipality or county.
22    (c) Upon determination by the Department that an amount has
23been paid pursuant to this Section in excess of the amount to
24which the county or municipality receiving such payment was
25entitled, the county or municipality shall, upon demand by the
26Department, repay such amount. If such repayment is not made

 

 

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1within a reasonable time, the Department shall withhold from
2future payments an amount equal to such overpayment. The
3Department shall redistribute the amount of such payment to the
4county or municipality entitled thereto.
5    (d) Absent an enacted appropriation in any State fiscal
6year, this subsection (d) shall constitute a continuing
7appropriation from the Local Government Video Gaming
8Distributive Fund of all amounts necessary for the purpose of
9making distributions to municipalities and counties as
10provided in this Section. If an appropriation of the amounts
11set forth in this Section is enacted on or after July 1 of any
12calendar year, then the continuing appropriation shall
13discontinue for that State fiscal year, and the enacted
14appropriation shall supersede.
15(Source: P.A. 96-34, eff. 7-13-09.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.