Illinois General Assembly - Full Text of SB2067
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Full Text of SB2067  102nd General Assembly

SB2067 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB2067

 

Introduced 2/26/2021, by Sen. Cristina Castro

 

SYNOPSIS AS INTRODUCED:
 
230 ILCS 10/5  from Ch. 120, par. 2405
230 ILCS 10/13  from Ch. 120, par. 2413

    Amends the Illinois Gambling Act. Makes changes to Illinois Gaming Board duties regarding internal controls and data systems for casinos. Provides that a request to the Gaming Board for approval of a new data system or changes to an existing data system is required only for a data system that affects any critical gaming system of a casino. Provides that new critical data systems and changes to certain existing critical systems must be reviewed and either approved or denied with cause within 30 days after receipt by the Board. Extends and makes changes to certain construction tax credits available to owners licensees. Makes other changes.


LRB102 12589 SMS 17927 b

 

 

A BILL FOR

 

SB2067LRB102 12589 SMS 17927 b

1    AN ACT concerning gaming.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Gambling Act is amended by
5changing Sections 5 and 13 as follows:
 
6    (230 ILCS 10/5)  (from Ch. 120, par. 2405)
7    Sec. 5. Gaming Board.
8    (a) (1) There is hereby established the Illinois Gaming
9Board, which shall have the powers and duties specified in
10this Act, and all other powers necessary and proper to fully
11and effectively execute this Act for the purpose of
12administering, regulating, and enforcing the system of
13riverboat and casino gambling established by this Act and
14gaming pursuant to an organization gaming license issued under
15this Act. Its jurisdiction shall extend under this Act to
16every person, association, corporation, partnership and trust
17involved in riverboat and casino gambling operations and
18gaming pursuant to an organization gaming license issued under
19this Act in the State of Illinois.
20    (2) The Board shall consist of 5 members to be appointed by
21the Governor with the advice and consent of the Senate, one of
22whom shall be designated by the Governor to be chairperson.
23Each member shall have a reasonable knowledge of the practice,

 

 

SB2067- 2 -LRB102 12589 SMS 17927 b

1procedure and principles of gambling operations. Each member
2shall either be a resident of Illinois or shall certify that he
3or she will become a resident of Illinois before taking
4office.
5    On and after the effective date of this amendatory Act of
6the 101st General Assembly, new appointees to the Board must
7include the following:
8        (A) One member who has received, at a minimum, a
9    bachelor's degree from an accredited school and at least
10    10 years of verifiable experience in the fields of
11    investigation and law enforcement.
12        (B) One member who is a certified public accountant
13    with experience in auditing and with knowledge of complex
14    corporate structures and transactions.
15        (C) One member who has 5 years' experience as a
16    principal, senior officer, or director of a company or
17    business with either material responsibility for the daily
18    operations and management of the overall company or
19    business or material responsibility for the policy making
20    of the company or business.
21        (D) One member who is an attorney licensed to practice
22    law in Illinois for at least 5 years.
23    Notwithstanding any provision of this subsection (a), the
24requirements of subparagraphs (A) through (D) of this
25paragraph (2) shall not apply to any person reappointed
26pursuant to paragraph (3).

 

 

SB2067- 3 -LRB102 12589 SMS 17927 b

1    No more than 3 members of the Board may be from the same
2political party. No Board member shall, within a period of one
3year immediately preceding nomination, have been employed or
4received compensation or fees for services from a person or
5entity, or its parent or affiliate, that has engaged in
6business with the Board, a licensee, or a licensee under the
7Illinois Horse Racing Act of 1975. Board members must publicly
8disclose all prior affiliations with gaming interests,
9including any compensation, fees, bonuses, salaries, and other
10reimbursement received from a person or entity, or its parent
11or affiliate, that has engaged in business with the Board, a
12licensee, or a licensee under the Illinois Horse Racing Act of
131975. This disclosure must be made within 30 days after
14nomination but prior to confirmation by the Senate and must be
15made available to the members of the Senate.
16    (3) The terms of office of the Board members shall be 3
17years, except that the terms of office of the initial Board
18members appointed pursuant to this Act will commence from the
19effective date of this Act and run as follows: one for a term
20ending July 1, 1991, 2 for a term ending July 1, 1992, and 2
21for a term ending July 1, 1993. Upon the expiration of the
22foregoing terms, the successors of such members shall serve a
23term for 3 years and until their successors are appointed and
24qualified for like terms. Vacancies in the Board shall be
25filled for the unexpired term in like manner as original
26appointments. Each member of the Board shall be eligible for

 

 

SB2067- 4 -LRB102 12589 SMS 17927 b

1reappointment at the discretion of the Governor with the
2advice and consent of the Senate.
3    (4) Each member of the Board shall receive $300 for each
4day the Board meets and for each day the member conducts any
5hearing pursuant to this Act. Each member of the Board shall
6also be reimbursed for all actual and necessary expenses and
7disbursements incurred in the execution of official duties.
8    (5) No person shall be appointed a member of the Board or
9continue to be a member of the Board who is, or whose spouse,
10child or parent is, a member of the board of directors of, or a
11person financially interested in, any gambling operation
12subject to the jurisdiction of this Board, or any race track,
13race meeting, racing association or the operations thereof
14subject to the jurisdiction of the Illinois Racing Board. No
15Board member shall hold any other public office. No person
16shall be a member of the Board who is not of good moral
17character or who has been convicted of, or is under indictment
18for, a felony under the laws of Illinois or any other state, or
19the United States.
20    (5.5) No member of the Board shall engage in any political
21activity. For the purposes of this Section, "political" means
22any activity in support of or in connection with any campaign
23for federal, State, or local elective office or any political
24organization, but does not include activities (i) relating to
25the support or opposition of any executive, legislative, or
26administrative action (as those terms are defined in Section 2

 

 

SB2067- 5 -LRB102 12589 SMS 17927 b

1of the Lobbyist Registration Act), (ii) relating to collective
2bargaining, or (iii) that are otherwise in furtherance of the
3person's official State duties or governmental and public
4service functions.
5    (6) Any member of the Board may be removed by the Governor
6for neglect of duty, misfeasance, malfeasance, or nonfeasance
7in office or for engaging in any political activity.
8    (7) Before entering upon the discharge of the duties of
9his office, each member of the Board shall take an oath that he
10will faithfully execute the duties of his office according to
11the laws of the State and the rules and regulations adopted
12therewith and shall give bond to the State of Illinois,
13approved by the Governor, in the sum of $25,000. Every such
14bond, when duly executed and approved, shall be recorded in
15the office of the Secretary of State. Whenever the Governor
16determines that the bond of any member of the Board has become
17or is likely to become invalid or insufficient, he shall
18require such member forthwith to renew his bond, which is to be
19approved by the Governor. Any member of the Board who fails to
20take oath and give bond within 30 days from the date of his
21appointment, or who fails to renew his bond within 30 days
22after it is demanded by the Governor, shall be guilty of
23neglect of duty and may be removed by the Governor. The cost of
24any bond given by any member of the Board under this Section
25shall be taken to be a part of the necessary expenses of the
26Board.

 

 

SB2067- 6 -LRB102 12589 SMS 17927 b

1    (7.5) For the examination of all mechanical,
2electromechanical, or electronic table games, slot machines,
3slot accounting systems, sports wagering systems, and other
4electronic gaming equipment, and the field inspection of such
5systems, games, and machines, for compliance with this Act,
6the Board shall utilize the services of independent outside
7testing laboratories that have been accredited in accordance
8with ISO/IEC 17025 by an accreditation body that is a
9signatory to the International Laboratory Accreditation
10Cooperation Mutual Recognition Agreement signifying they are
11qualified to perform such examinations. Notwithstanding any
12law to the contrary, the Board shall consider the licensing of
13independent outside testing laboratory applicants in
14accordance with procedures established by the Board by rule.
15The Board shall not withhold its approval of an independent
16outside testing laboratory license applicant that has been
17accredited as required under this paragraph (7.5) and is
18licensed in gaming jurisdictions comparable to Illinois. Upon
19the finalization of required rules, the Board shall license
20independent testing laboratories and accept the test reports
21of any licensed testing laboratory of the system's, game's, or
22machine manufacturer's choice, notwithstanding the existence
23of contracts between the Board and any independent testing
24laboratory.
25    (8) The Board shall employ such personnel as may be
26necessary to carry out its functions and shall determine the

 

 

SB2067- 7 -LRB102 12589 SMS 17927 b

1salaries of all personnel, except those personnel whose
2salaries are determined under the terms of a collective
3bargaining agreement. No person shall be employed to serve the
4Board who is, or whose spouse, parent or child is, an official
5of, or has a financial interest in or financial relation with,
6any operator engaged in gambling operations within this State
7or any organization engaged in conducting horse racing within
8this State. For the one year immediately preceding employment,
9an employee shall not have been employed or received
10compensation or fees for services from a person or entity, or
11its parent or affiliate, that has engaged in business with the
12Board, a licensee, or a licensee under the Illinois Horse
13Racing Act of 1975. Any employee violating these prohibitions
14shall be subject to termination of employment.
15    (9) An Administrator shall perform any and all duties that
16the Board shall assign him. The salary of the Administrator
17shall be determined by the Board and, in addition, he shall be
18reimbursed for all actual and necessary expenses incurred by
19him in discharge of his official duties. The Administrator
20shall keep records of all proceedings of the Board and shall
21preserve all records, books, documents and other papers
22belonging to the Board or entrusted to its care. The
23Administrator shall devote his full time to the duties of the
24office and shall not hold any other office or employment.
25    (b) The Board shall have general responsibility for the
26implementation of this Act. Its duties include, without

 

 

SB2067- 8 -LRB102 12589 SMS 17927 b

1limitation, the following:
2        (1) To decide promptly and in reasonable order all
3    license applications. Any party aggrieved by an action of
4    the Board denying, suspending, revoking, restricting or
5    refusing to renew a license may request a hearing before
6    the Board. A request for a hearing must be made to the
7    Board in writing within 5 days after service of notice of
8    the action of the Board. Notice of the action of the Board
9    shall be served either by personal delivery or by
10    certified mail, postage prepaid, to the aggrieved party.
11    Notice served by certified mail shall be deemed complete
12    on the business day following the date of such mailing.
13    The Board shall conduct any such hearings promptly and in
14    reasonable order;
15        (2) To conduct all hearings pertaining to civil
16    violations of this Act or rules and regulations
17    promulgated hereunder;
18        (3) To promulgate such rules and regulations as in its
19    judgment may be necessary to protect or enhance the
20    credibility and integrity of gambling operations
21    authorized by this Act and the regulatory process
22    hereunder;
23        (4) To provide for the establishment and collection of
24    all license and registration fees and taxes imposed by
25    this Act and the rules and regulations issued pursuant
26    hereto. All such fees and taxes shall be deposited into

 

 

SB2067- 9 -LRB102 12589 SMS 17927 b

1    the State Gaming Fund;
2        (5) To provide for the levy and collection of
3    penalties and fines for the violation of provisions of
4    this Act and the rules and regulations promulgated
5    hereunder. All such fines and penalties shall be deposited
6    into the Education Assistance Fund, created by Public Act
7    86-0018, of the State of Illinois;
8        (6) To be present through its inspectors and agents
9    any time gambling operations are conducted on any
10    riverboat, in any casino, or at any organization gaming
11    facility for the purpose of certifying the revenue
12    thereof, receiving complaints from the public, and
13    conducting such other investigations into the conduct of
14    the gambling games and the maintenance of the equipment as
15    from time to time the Board may deem necessary and proper;
16        (7) To review and rule upon any complaint by a
17    licensee regarding any investigative procedures of the
18    State which are unnecessarily disruptive of gambling
19    operations. The need to inspect and investigate shall be
20    presumed at all times. The disruption of a licensee's
21    operations shall be proved by clear and convincing
22    evidence, and establish that: (A) the procedures had no
23    reasonable law enforcement purposes, and (B) the
24    procedures were so disruptive as to unreasonably inhibit
25    gambling operations;
26        (8) To hold at least one meeting each quarter of the

 

 

SB2067- 10 -LRB102 12589 SMS 17927 b

1    fiscal year. In addition, special meetings may be called
2    by the Chairman or any 2 Board members upon 72 hours
3    written notice to each member. All Board meetings shall be
4    subject to the Open Meetings Act. Three members of the
5    Board shall constitute a quorum, and 3 votes shall be
6    required for any final determination by the Board. The
7    Board shall keep a complete and accurate record of all its
8    meetings. A majority of the members of the Board shall
9    constitute a quorum for the transaction of any business,
10    for the performance of any duty, or for the exercise of any
11    power which this Act requires the Board members to
12    transact, perform or exercise en banc, except that, upon
13    order of the Board, one of the Board members or an
14    administrative law judge designated by the Board may
15    conduct any hearing provided for under this Act or by
16    Board rule and may recommend findings and decisions to the
17    Board. The Board member or administrative law judge
18    conducting such hearing shall have all powers and rights
19    granted to the Board in this Act. The record made at the
20    time of the hearing shall be reviewed by the Board, or a
21    majority thereof, and the findings and decision of the
22    majority of the Board shall constitute the order of the
23    Board in such case;
24        (9) To maintain records which are separate and
25    distinct from the records of any other State board or
26    commission. Such records shall be available for public

 

 

SB2067- 11 -LRB102 12589 SMS 17927 b

1    inspection and shall accurately reflect all Board
2    proceedings;
3        (10) To file a written annual report with the Governor
4    on or before July 1 each year and such additional reports
5    as the Governor may request. The annual report shall
6    include a statement of receipts and disbursements by the
7    Board, actions taken by the Board, and any additional
8    information and recommendations which the Board may deem
9    valuable or which the Governor may request;
10        (11) (Blank);
11        (12) (Blank);
12        (13) To assume responsibility for administration and
13    enforcement of the Video Gaming Act;
14        (13.1) To assume responsibility for the administration
15    and enforcement of operations at organization gaming
16    facilities pursuant to this Act and the Illinois Horse
17    Racing Act of 1975;
18        (13.2) To assume responsibility for the administration
19    and enforcement of the Sports Wagering Act; and
20        (14) To adopt, by rule, a code of conduct governing
21    Board members and employees that ensure, to the maximum
22    extent possible, that persons subject to this Code avoid
23    situations, relationships, or associations that may
24    represent or lead to a conflict of interest.
25    Internal controls and changes submitted by licensees,
26other than internal controls required for initial licensure,

 

 

SB2067- 12 -LRB102 12589 SMS 17927 b

1must be reviewed and either approved or denied with cause
2within 60 90 days after receipt of submission is deemed final
3by the Illinois Gaming Board. In the event an internal control
4submission or change does not meet the standards set by the
5Board, staff of the Board must provide technical assistance to
6the licensee to rectify such deficiencies within 30 90 days
7after the initial submission and the revised submission must
8be reviewed and approved or denied with cause within 30 90 days
9after the date the revised submission is received deemed final
10by the Board. For the purposes of this paragraph, "with cause"
11means that the approval of the submission would jeopardize the
12integrity of gaming. In the event the Board staff has not acted
13within the timeframe, the submission shall be deemed approved.
14    A request for approval of a new data system or changes to
15an existing data system is required only for a data system that
16affects any critical gaming system of a casino. A data system
17is considered to affect a critical gaming system only if the
18data system has the ability to write or alter data within the
19critical data system. A data system that merely receives
20critical system data does not require notice or approval and
21need not be provided by a licensed supplier. New critical data
22systems and changes to existing critical systems, other than
23those required for initial licensure, must be reviewed and
24either approved or denied with cause within 30 days after
25receipt by the Board. If a data system submission or change
26does not meet the standards set by the Board, staff of the

 

 

SB2067- 13 -LRB102 12589 SMS 17927 b

1Board must provide technical assistance to the licensee to
2rectify all such deficiencies within 15 days after the initial
3submission, and the revised submission must be reviewed and
4approved or denied with cause within 30 days after the date
5that the revised submission is received by the Board.
6    As used in this subsection (b):
7    "Critical gaming system" means a licensee's casino
8management system, ticket-in ticket-out voucher system, or
9wagering system.
10    "With cause" means that the approval of the submission
11would jeopardize the integrity of gaming.
12    If the Board staff has not acted within these timeframes,
13the submission shall be deemed approved.
14    (c) The Board shall have jurisdiction over and shall
15supervise all gambling operations governed by this Act. The
16Board shall have all powers necessary and proper to fully and
17effectively execute the provisions of this Act, including, but
18not limited to, the following:
19        (1) To investigate applicants and determine the
20    eligibility of applicants for licenses and to select among
21    competing applicants the applicants which best serve the
22    interests of the citizens of Illinois.
23        (2) To have jurisdiction and supervision over all
24    riverboat gambling operations authorized under this Act
25    and all persons in places where gambling operations are
26    conducted.

 

 

SB2067- 14 -LRB102 12589 SMS 17927 b

1        (3) To promulgate rules and regulations for the
2    purpose of administering the provisions of this Act and to
3    prescribe rules, regulations and conditions under which
4    all gambling operations subject to this Act shall be
5    conducted. Such rules and regulations are to provide for
6    the prevention of practices detrimental to the public
7    interest and for the best interests of riverboat gambling,
8    including rules and regulations regarding the inspection
9    of organization gaming facilities, casinos, and
10    riverboats, and the review of any permits or licenses
11    necessary to operate a riverboat, casino, or organization
12    gaming facility under any laws or regulations applicable
13    to riverboats, casinos, or organization gaming facilities
14    and to impose penalties for violations thereof.
15        (4) To enter the office, riverboats, casinos,
16    organization gaming facilities, and other facilities, or
17    other places of business of a licensee, where evidence of
18    the compliance or noncompliance with the provisions of
19    this Act is likely to be found.
20        (5) To investigate alleged violations of this Act or
21    the rules of the Board and to take appropriate
22    disciplinary action against a licensee or a holder of an
23    occupational license for a violation, or institute
24    appropriate legal action for enforcement, or both.
25        (6) To adopt standards for the licensing of all
26    persons and entities under this Act, as well as for

 

 

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1    electronic or mechanical gambling games, and to establish
2    fees for such licenses.
3        (7) To adopt appropriate standards for all
4    organization gaming facilities, riverboats, casinos, and
5    other facilities authorized under this Act.
6        (8) To require that the records, including financial
7    or other statements of any licensee under this Act, shall
8    be kept in such manner as prescribed by the Board and that
9    any such licensee involved in the ownership or management
10    of gambling operations submit to the Board an annual
11    balance sheet and profit and loss statement, list of the
12    stockholders or other persons having a 1% or greater
13    beneficial interest in the gambling activities of each
14    licensee, and any other information the Board deems
15    necessary in order to effectively administer this Act and
16    all rules, regulations, orders and final decisions
17    promulgated under this Act.
18        (9) To conduct hearings, issue subpoenas for the
19    attendance of witnesses and subpoenas duces tecum for the
20    production of books, records and other pertinent documents
21    in accordance with the Illinois Administrative Procedure
22    Act, and to administer oaths and affirmations to the
23    witnesses, when, in the judgment of the Board, it is
24    necessary to administer or enforce this Act or the Board
25    rules.
26        (10) To prescribe a form to be used by any licensee

 

 

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1    involved in the ownership or management of gambling
2    operations as an application for employment for their
3    employees.
4        (11) To revoke or suspend licenses, as the Board may
5    see fit and in compliance with applicable laws of the
6    State regarding administrative procedures, and to review
7    applications for the renewal of licenses. The Board may
8    suspend an owners license or an organization gaming
9    license without notice or hearing upon a determination
10    that the safety or health of patrons or employees is
11    jeopardized by continuing a gambling operation conducted
12    under that license. The suspension may remain in effect
13    until the Board determines that the cause for suspension
14    has been abated. The Board may revoke an owners license or
15    organization gaming license upon a determination that the
16    licensee has not made satisfactory progress toward abating
17    the hazard.
18        (12) To eject or exclude or authorize the ejection or
19    exclusion of, any person from gambling facilities where
20    that person is in violation of this Act, rules and
21    regulations thereunder, or final orders of the Board, or
22    where such person's conduct or reputation is such that his
23    or her presence within the gambling facilities may, in the
24    opinion of the Board, call into question the honesty and
25    integrity of the gambling operations or interfere with the
26    orderly conduct thereof; provided that the propriety of

 

 

SB2067- 17 -LRB102 12589 SMS 17927 b

1    such ejection or exclusion is subject to subsequent
2    hearing by the Board.
3        (13) To require all licensees of gambling operations
4    to utilize a cashless wagering system whereby all players'
5    money is converted to tokens, electronic cards, or chips
6    which shall be used only for wagering in the gambling
7    establishment.
8        (14) (Blank).
9        (15) To suspend, revoke or restrict licenses, to
10    require the removal of a licensee or an employee of a
11    licensee for a violation of this Act or a Board rule or for
12    engaging in a fraudulent practice, and to impose civil
13    penalties of up to $5,000 against individuals and up to
14    $10,000 or an amount equal to the daily gross receipts,
15    whichever is larger, against licensees for each violation
16    of any provision of the Act, any rules adopted by the
17    Board, any order of the Board or any other action which, in
18    the Board's discretion, is a detriment or impediment to
19    gambling operations.
20        (16) To hire employees to gather information, conduct
21    investigations and carry out any other tasks contemplated
22    under this Act.
23        (17) To establish minimum levels of insurance to be
24    maintained by licensees.
25        (18) To authorize a licensee to sell or serve
26    alcoholic liquors, wine or beer as defined in the Liquor

 

 

SB2067- 18 -LRB102 12589 SMS 17927 b

1    Control Act of 1934 on board a riverboat or in a casino and
2    to have exclusive authority to establish the hours for
3    sale and consumption of alcoholic liquor on board a
4    riverboat or in a casino, notwithstanding any provision of
5    the Liquor Control Act of 1934 or any local ordinance, and
6    regardless of whether the riverboat makes excursions. The
7    establishment of the hours for sale and consumption of
8    alcoholic liquor on board a riverboat or in a casino is an
9    exclusive power and function of the State. A home rule
10    unit may not establish the hours for sale and consumption
11    of alcoholic liquor on board a riverboat or in a casino.
12    This subdivision (18) is a denial and limitation of home
13    rule powers and functions under subsection (h) of Section
14    6 of Article VII of the Illinois Constitution.
15        (19) After consultation with the U.S. Army Corps of
16    Engineers, to establish binding emergency orders upon the
17    concurrence of a majority of the members of the Board
18    regarding the navigability of water, relative to
19    excursions, in the event of extreme weather conditions,
20    acts of God or other extreme circumstances.
21        (20) To delegate the execution of any of its powers
22    under this Act for the purpose of administering and
23    enforcing this Act and the rules adopted by the Board.
24        (20.5) To approve any contract entered into on its
25    behalf.
26        (20.6) To appoint investigators to conduct

 

 

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1    investigations, searches, seizures, arrests, and other
2    duties imposed under this Act, as deemed necessary by the
3    Board. These investigators have and may exercise all of
4    the rights and powers of peace officers, provided that
5    these powers shall be limited to offenses or violations
6    occurring or committed in a casino, in an organization
7    gaming facility, or on a riverboat or dock, as defined in
8    subsections (d) and (f) of Section 4, or as otherwise
9    provided by this Act or any other law.
10        (20.7) To contract with the Department of State Police
11    for the use of trained and qualified State police officers
12    and with the Department of Revenue for the use of trained
13    and qualified Department of Revenue investigators to
14    conduct investigations, searches, seizures, arrests, and
15    other duties imposed under this Act and to exercise all of
16    the rights and powers of peace officers, provided that the
17    powers of Department of Revenue investigators under this
18    subdivision (20.7) shall be limited to offenses or
19    violations occurring or committed in a casino, in an
20    organization gaming facility, or on a riverboat or dock,
21    as defined in subsections (d) and (f) of Section 4, or as
22    otherwise provided by this Act or any other law. In the
23    event the Department of State Police or the Department of
24    Revenue is unable to fill contracted police or
25    investigative positions, the Board may appoint
26    investigators to fill those positions pursuant to

 

 

SB2067- 20 -LRB102 12589 SMS 17927 b

1    subdivision (20.6).
2        (21) To adopt rules concerning the conduct of gaming
3    pursuant to an organization gaming license issued under
4    this Act.
5        (22) To have the same jurisdiction and supervision
6    over casinos and organization gaming facilities as the
7    Board has over riverboats, including, but not limited to,
8    the power to (i) investigate, review, and approve
9    contracts as that power is applied to riverboats, (ii)
10    adopt rules for administering the provisions of this Act,
11    (iii) adopt standards for the licensing of all persons
12    involved with a casino or organization gaming facility,
13    (iv) investigate alleged violations of this Act by any
14    person involved with a casino or organization gaming
15    facility, and (v) require that records, including
16    financial or other statements of any casino or
17    organization gaming facility, shall be kept in such manner
18    as prescribed by the Board.
19        (23) To take any other action as may be reasonable or
20    appropriate to enforce this Act and the rules adopted by
21    the Board.
22    (d) The Board may seek and shall receive the cooperation
23of the Department of State Police in conducting background
24investigations of applicants and in fulfilling its
25responsibilities under this Section. Costs incurred by the
26Department of State Police as a result of such cooperation

 

 

SB2067- 21 -LRB102 12589 SMS 17927 b

1shall be paid by the Board in conformance with the
2requirements of Section 2605-400 of the Department of State
3Police Law.
4    (e) The Board must authorize to each investigator and to
5any other employee of the Board exercising the powers of a
6peace officer a distinct badge that, on its face, (i) clearly
7states that the badge is authorized by the Board and (ii)
8contains a unique identifying number. No other badge shall be
9authorized by the Board.
10(Source: P.A. 100-1152, eff. 12-14-18; 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
18conducting riverboat gambling operations, based on the
19adjusted gross receipts received by a licensed owner from
20gambling games authorized under this Act at the following
21rates:
22        15% of annual adjusted gross receipts up to and
23    including $25,000,000;
24        20% of annual adjusted gross receipts in excess of
25    $25,000,000 but not exceeding $50,000,000;

 

 

SB2067- 22 -LRB102 12589 SMS 17927 b

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

 

 

SB2067- 23 -LRB102 12589 SMS 17927 b

1    $200,000,000.
2    (a-3) Beginning July 1, 2003, a privilege tax is imposed
3on persons engaged in the business of conducting riverboat
4gambling operations, other than licensed managers conducting
5riverboat gambling operations on behalf of the State, based on
6the adjusted gross receipts received by a licensed owner from
7gambling games authorized under this Act at the following
8rates:
9        15% of annual adjusted gross receipts up to and
10    including $25,000,000;
11        27.5% of annual adjusted gross receipts in excess of
12    $25,000,000 but not exceeding $37,500,000;
13        32.5% of annual adjusted gross receipts in excess of
14    $37,500,000 but not exceeding $50,000,000;
15        37.5% of annual adjusted gross receipts in excess of
16    $50,000,000 but not exceeding $75,000,000;
17        45% of annual adjusted gross receipts in excess of
18    $75,000,000 but not exceeding $100,000,000;
19        50% of annual adjusted gross receipts in excess of
20    $100,000,000 but not exceeding $250,000,000;
21        70% of annual adjusted gross receipts in excess of
22    $250,000,000.
23    An amount equal to the amount of wagering taxes collected
24under this subsection (a-3) that are in addition to the amount
25of wagering taxes that would have been collected if the
26wagering tax rates under subsection (a-2) were in effect shall

 

 

SB2067- 24 -LRB102 12589 SMS 17927 b

1be paid into the Common School Fund.
2    The privilege tax imposed under this subsection (a-3)
3shall no longer be imposed beginning on the earlier of (i) July
41, 2005; (ii) the first date after June 20, 2003 that riverboat
5gambling operations are conducted pursuant to a dormant
6license; or (iii) the first day that riverboat gambling
7operations are conducted under the authority of an owners
8license that is in addition to the 10 owners licenses
9initially authorized under this Act. For the purposes of this
10subsection (a-3), the term "dormant license" means an owners
11license that is authorized by this Act under which no
12riverboat gambling operations are being conducted on June 20,
132003.
14    (a-4) Beginning on the first day on which the tax imposed
15under subsection (a-3) is no longer imposed and ending upon
16the imposition of the privilege tax under subsection (a-5) of
17this Section, a privilege tax is imposed on persons engaged in
18the business of conducting gambling operations, other than
19licensed managers conducting riverboat gambling operations on
20behalf of the State, based on the adjusted gross receipts
21received by a licensed owner from gambling games authorized
22under this Act at the following rates:
23        15% of annual adjusted gross receipts up to and
24    including $25,000,000;
25        22.5% of annual adjusted gross receipts in excess of
26    $25,000,000 but not exceeding $50,000,000;

 

 

SB2067- 25 -LRB102 12589 SMS 17927 b

1        27.5% of annual adjusted gross receipts in excess of
2    $50,000,000 but not exceeding $75,000,000;
3        32.5% of annual adjusted gross receipts in excess of
4    $75,000,000 but not exceeding $100,000,000;
5        37.5% of annual adjusted gross receipts in excess of
6    $100,000,000 but not exceeding $150,000,000;
7        45% of annual adjusted gross receipts in excess of
8    $150,000,000 but not exceeding $200,000,000;
9        50% of annual adjusted gross receipts in excess of
10    $200,000,000.
11    For the imposition of the privilege tax in this subsection
12(a-4), amounts paid pursuant to item (1) of subsection (b) of
13Section 56 of the Illinois Horse Racing Act of 1975 shall not
14be included in the determination of adjusted gross receipts.
15    (a-5)(1) Beginning on July 1, 2020, a privilege tax is
16imposed on persons engaged in the business of conducting
17gambling operations, other than the owners licensee under
18paragraph (1) of subsection (e-5) of Section 7 and licensed
19managers conducting riverboat gambling operations on behalf of
20the State, based on the adjusted gross receipts received by
21such licensee from the gambling games authorized under this
22Act. The privilege tax for all gambling games other than table
23games, including, but not limited to, slot machines, video
24game of chance gambling, and electronic gambling games shall
25be at the following rates:
26        15% of annual adjusted gross receipts up to and

 

 

SB2067- 26 -LRB102 12589 SMS 17927 b

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

 

 

SB2067- 27 -LRB102 12589 SMS 17927 b

1permanent facility, a privilege tax is imposed on persons
2engaged in the business of conducting gambling operations
3under paragraph (1) of subsection (e-5) of Section 7, other
4than licensed managers conducting riverboat gambling
5operations on behalf of the State, based on the adjusted gross
6receipts received by such licensee from the gambling games
7authorized under this Act. The privilege tax for all gambling
8games other than table games, including, but not limited to,
9slot machines, video game of chance gambling, and electronic
10gambling games shall be at the following rates:
11        12% of annual adjusted gross receipts up to and
12    including $25,000,000 to the State and 10.5% of annual
13    adjusted gross receipts up to and including $25,000,000 to
14    the City of Chicago;
15        16% of annual adjusted gross receipts in excess of
16    $25,000,000 but not exceeding $50,000,000 to the State and
17    14% of annual adjusted gross receipts in excess of
18    $25,000,000 but not exceeding $50,000,000 to the City of
19    Chicago;
20        20.1% of annual adjusted gross receipts in excess of
21    $50,000,000 but not exceeding $75,000,000 to the State and
22    17.4% of annual adjusted gross receipts in excess of
23    $50,000,000 but not exceeding $75,000,000 to the City of
24    Chicago;
25        21.4% of annual adjusted gross receipts in excess of
26    $75,000,000 but not exceeding $100,000,000 to the State

 

 

SB2067- 28 -LRB102 12589 SMS 17927 b

1    and 18.6% of annual adjusted gross receipts in excess of
2    $75,000,000 but not exceeding $100,000,000 to the City of
3    Chicago;
4        22.7% of annual adjusted gross receipts in excess of
5    $100,000,000 but not exceeding $150,000,000 to the State
6    and 19.8% of annual adjusted gross receipts in excess of
7    $100,000,000 but not exceeding $150,000,000 to the City of
8    Chicago;
9        24.1% of annual adjusted gross receipts in excess of
10    $150,000,000 but not exceeding $225,000,000 to the State
11    and 20.9% of annual adjusted gross receipts in excess of
12    $150,000,000 but not exceeding $225,000,000 to the City of
13    Chicago;
14        26.8% of annual adjusted gross receipts in excess of
15    $225,000,000 but not exceeding $1,000,000,000 to the State
16    and 23.2% of annual adjusted gross receipts in excess of
17    $225,000,000 but not exceeding $1,000,000,000 to the City
18    of Chicago;
19        40% of annual adjusted gross receipts in excess of
20    $1,000,000,000 to the State and 34.7% of annual gross
21    receipts in excess of $1,000,000,000 to the City of
22    Chicago.
23    The privilege tax for table games shall be at the
24following rates:
25        8.1% of annual adjusted gross receipts up to and
26    including $25,000,000 to the State and 6.9% of annual

 

 

SB2067- 29 -LRB102 12589 SMS 17927 b

1    adjusted gross receipts up to and including $25,000,000 to
2    the City of Chicago;
3        10.7% of annual adjusted gross receipts in excess of
4    $25,000,000 but not exceeding $75,000,000 to the State and
5    9.3% of annual adjusted gross receipts in excess of
6    $25,000,000 but not exceeding $75,000,000 to the City of
7    Chicago;
8        11.2% of annual adjusted gross receipts in excess of
9    $75,000,000 but not exceeding $175,000,000 to the State
10    and 9.8% of annual adjusted gross receipts in excess of
11    $75,000,000 but not exceeding $175,000,000 to the City of
12    Chicago;
13        13.5% of annual adjusted gross receipts in excess of
14    $175,000,000 but not exceeding $225,000,000 to the State
15    and 11.5% of annual adjusted gross receipts in excess of
16    $175,000,000 but not exceeding $225,000,000 to the City of
17    Chicago;
18        15.1% of annual adjusted gross receipts in excess of
19    $225,000,000 but not exceeding $275,000,000 to the State
20    and 12.9% of annual adjusted gross receipts in excess of
21    $225,000,000 but not exceeding $275,000,000 to the City of
22    Chicago;
23        16.2% of annual adjusted gross receipts in excess of
24    $275,000,000 but not exceeding $375,000,000 to the State
25    and 13.8% of annual adjusted gross receipts in excess of
26    $275,000,000 but not exceeding $375,000,000 to the City of

 

 

SB2067- 30 -LRB102 12589 SMS 17927 b

1    Chicago;
2        18.9% of annual adjusted gross receipts in excess of
3    $375,000,000 to the State and 16.1% of annual gross
4    receipts in excess of $375,000,000 to the City of Chicago.
5    For the imposition of the privilege tax in this subsection
6(a-5), amounts paid pursuant to item (1) of subsection (b) of
7Section 56 of the Illinois Horse Racing Act of 1975 shall not
8be included in the determination of adjusted gross receipts.
9    Notwithstanding the provisions of this subsection (a-5),
10for the first 10 years that the privilege tax is imposed under
11this subsection (a-5), the privilege tax shall be imposed on
12the modified annual adjusted gross receipts of a riverboat or
13casino conducting gambling operations in the City of East St.
14Louis, unless:
15        (1) the riverboat or casino fails to employ at least
16    450 people;
17        (2) the riverboat or casino fails to maintain
18    operations in a manner consistent with this Act or is not a
19    viable riverboat or casino subject to the approval of the
20    Board; or
21        (3) the owners licensee is not an entity in which
22    employees participate in an employee stock ownership plan.
23    As used in this subsection (a-5), "modified annual
24adjusted gross receipts" means:
25        (A) for calendar year 2020, the annual adjusted gross
26    receipts for the current year minus the difference between

 

 

SB2067- 31 -LRB102 12589 SMS 17927 b

1    an amount equal to the average annual adjusted gross
2    receipts from a riverboat or casino conducting gambling
3    operations in the City of East St. Louis for 2014, 2015,
4    2016, 2017, and 2018 and the annual adjusted gross
5    receipts for 2018;
6        (B) for calendar year 2021, the annual adjusted gross
7    receipts for the current year minus the difference between
8    an amount equal to the average annual adjusted gross
9    receipts from a riverboat or casino conducting gambling
10    operations in the City of East St. Louis for 2014, 2015,
11    2016, 2017, and 2018 and the annual adjusted gross
12    receipts for 2019; and
13        (C) for calendar years 2022 through 2029, the annual
14    adjusted gross receipts for the current year minus the
15    difference between an amount equal to the average annual
16    adjusted gross receipts from a riverboat or casino
17    conducting gambling operations in the City of East St.
18    Louis for 3 years preceding the current year and the
19    annual adjusted gross receipts for the immediately
20    preceding year.
21    (a-6) From June 28, 2019 (the effective date of Public Act
22101-31) until June 30, 2024 2023, an owners licensee that
23conducted gambling operations prior to January 1, 2011 shall
24receive a dollar-for-dollar credit against the tax imposed
25under this Section for any renovation or construction costs
26paid by the owners licensee, but in no event shall the credit

 

 

SB2067- 32 -LRB102 12589 SMS 17927 b

1exceed $2,000,000.
2    Additionally, from June 28, 2019 (the effective date of
3Public Act 101-31) until December 31, 2023 2022, an owners
4licensee that (i) is located within 15 miles of the Missouri
5border, and (ii) has at least 3 riverboats, casinos, or their
6equivalent within a 45-mile radius, may be authorized to
7relocate to a new location with the approval of both the unit
8of local government designated as the home dock and the Board,
9so long as the new location is within the same unit of local
10government and no more than 3 miles away from its original
11location. Such owners licensee shall receive a credit against
12the tax imposed under this Section equal to 8% of the total
13project costs, as approved by the Board, for any renovation or
14construction costs paid by the owners licensee for the
15construction of the new facility, provided that the new
16facility is operational by July 1, 2022. In determining
17whether or not to approve a relocation, the Board must
18consider the extent to which the relocation will diminish the
19gaming revenues received by other Illinois gaming facilities.
20    (a-7) Beginning in the initial adjustment year and through
21the final adjustment year, if the total obligation imposed
22pursuant to either subsection (a-5) or (a-6) will result in an
23owners licensee receiving less after-tax adjusted gross
24receipts than it received in calendar year 2018, then the
25total amount of privilege taxes that the owners licensee is
26required to pay for that calendar year shall be reduced to the

 

 

SB2067- 33 -LRB102 12589 SMS 17927 b

1extent necessary so that the after-tax adjusted gross receipts
2in that calendar year equals the after-tax adjusted gross
3receipts in calendar year 2018, but the privilege tax
4reduction shall not exceed the annual adjustment cap. If
5pursuant to this subsection (a-7), the total obligation
6imposed pursuant to either subsection (a-5) or (a-6) shall be
7reduced, then the owners licensee shall not receive a refund
8from the State at the end of the subject calendar year but
9instead shall be able to apply that amount as a credit against
10any payments it owes to the State in the following calendar
11year to satisfy its total obligation under either subsection
12(a-5) or (a-6). The credit for the final adjustment year shall
13occur in the calendar year following the final adjustment
14year.
15    Additionally, if If an owners licensee that conducted
16gambling operations prior to January 1, 2019 expands its
17riverboat or casino, including, but not limited to, with
18respect to its gaming floor, additional non-gaming amenities
19such as restaurants, bars, and hotels and other additional
20facilities, and incurs construction and other costs related to
21such expansion from June 28, 2019 (the effective date of
22Public Act 101-31) until June 28, 2025 2024 (the 6th 5th
23anniversary of the effective date of Public Act 101-31), then
24for each $15,000,000 spent for any such construction or other
25costs related to expansion paid by the owners licensee, the
26final adjustment year shall be extended by one year and the

 

 

SB2067- 34 -LRB102 12589 SMS 17927 b

1annual adjustment cap shall increase by 1% 0.2% of adjusted
2gross receipts during each calendar year until and including
3the final adjustment year. If an owners licensee does not
4qualify for a credit due to reduced adjusted gross receipts,
5the owners licensee shall still qualify for up to a 1%
6adjustment for each $15,000,000 expended up to a total of 5%
7and the owners licensee shall not receive a refund from the
8State at the end of the subject calendar year but instead shall
9be able to apply that amount as a credit against any payments
10it owes to the State in the following calendar year. No further
11modifications to the final adjustment year or annual
12adjustment cap shall be made after $75,000,000 is incurred in
13construction or other costs related to expansion so that the
14final adjustment year shall not extend beyond the 9th calendar
15year after the initial adjustment year, not including the
16initial adjustment year, and the annual adjustment cap shall
17not exceed 15% 4% of adjusted gross receipts in a particular
18calendar year. Construction and other costs related to
19expansion shall include all project related costs, including,
20but not limited to, all hard and soft costs, financing costs,
21on or off-site ground, road or utility work, cost of gaming
22equipment and all other personal property, initial fees
23assessed for each incremental gaming position, and the cost of
24incremental land acquired for such expansion. Soft costs shall
25include, but not be limited to, legal fees, architect,
26engineering and design costs, other consultant costs,

 

 

SB2067- 35 -LRB102 12589 SMS 17927 b

1insurance cost, permitting costs, and pre-opening costs
2related to the expansion, including, but not limited to, any
3of the following: marketing, real estate taxes, personnel,
4training, travel and out-of-pocket expenses, supply,
5inventory, and other costs, and any other project related soft
6costs.
7    To be eligible for the tax credits in subsection (a-6),
8all construction contracts shall include a requirement that
9the contractor enter into a project labor agreement with the
10building and construction trades council with geographic
11jurisdiction of the location of the proposed gaming facility.
12    Notwithstanding any other provision of this subsection
13(a-7), this subsection (a-7) does not apply to an owners
14licensee unless such owners licensee spends at least
15$15,000,000 on construction and other costs related to its
16expansion, excluding the initial fees assessed for each
17incremental gaming position.
18    This subsection (a-7) does not apply to owners licensees
19authorized pursuant to subsection (e-5) of Section 7 of this
20Act.
21    For purposes of this subsection (a-7):
22    "Building and construction trades council" means any
23organization representing multiple construction entities that
24are monitoring or attentive to compliance with public or
25workers' safety laws, wage and hour requirements, or other
26statutory requirements or that are making or maintaining

 

 

SB2067- 36 -LRB102 12589 SMS 17927 b

1collective bargaining agreements.
2    "Initial adjustment year" means the year commencing on
3January 1 of the calendar year immediately following the
4earlier of the following:
5        (1) the commencement of gambling operations, either in
6    a temporary or permanent facility, with respect to the
7    owners license authorized under paragraph (1) of
8    subsection (e-5) of Section 7 of this Act; or
9        (2) June 28, 2022 (36 2021 (24 months after the
10    effective date of Public Act 101-31);
11provided the initial adjustment year shall not commence
12earlier than June 28, 2020 (12 months after the effective date
13of Public Act 101-31).
14    "Final adjustment year" means the 5th 2nd calendar year
15after the initial adjustment year, not including the initial
16adjustment year, and as may be extended further as described
17in this subsection (a-7).
18    "Annual adjustment cap" means 10% 3% of adjusted gross
19receipts in a particular calendar year, and as may be
20increased further as otherwise described in this subsection
21(a-7).
22    (a-8) Riverboat gambling operations conducted by a
23licensed manager on behalf of the State are not subject to the
24tax imposed under this Section.
25    (a-9) Beginning on January 1, 2020, the calculation of
26gross receipts or adjusted gross receipts, for the purposes of

 

 

SB2067- 37 -LRB102 12589 SMS 17927 b

1this Section, for a riverboat, a casino, or an organization
2gaming facility shall not include the dollar amount of
3non-cashable vouchers, coupons, and electronic promotions
4redeemed by wagerers upon the riverboat, in the casino, or in
5the organization gaming facility up to and including an amount
6not to exceed 20% of a riverboat's, a casino's, or an
7organization gaming facility's adjusted gross receipts.
8    The Illinois Gaming Board shall submit to the General
9Assembly a comprehensive report no later than March 31, 2023
10detailing, at a minimum, the effect of removing non-cashable
11vouchers, coupons, and electronic promotions from this
12calculation on net gaming revenues to the State in calendar
13years 2020 through 2022, the increase or reduction in wagerers
14as a result of removing non-cashable vouchers, coupons, and
15electronic promotions from this calculation, the effect of the
16tax rates in subsection (a-5) on net gaming revenues to this
17State, and proposed modifications to the calculation.
18    (a-10) The taxes imposed by this Section shall be paid by
19the licensed owner or the organization gaming licensee to the
20Board not later than 5:00 o'clock p.m. of the day after the day
21when the wagers were made.
22    (a-15) If the privilege tax imposed under subsection (a-3)
23is no longer imposed pursuant to item (i) of the last paragraph
24of subsection (a-3), then by June 15 of each year, each owners
25licensee, other than an owners licensee that admitted
261,000,000 persons or fewer in calendar year 2004, must, in

 

 

SB2067- 38 -LRB102 12589 SMS 17927 b

1addition to the payment of all amounts otherwise due under
2this Section, pay to the Board a reconciliation payment in the
3amount, if any, by which the licensed owner's base amount
4exceeds the amount of net privilege tax paid by the licensed
5owner to the Board in the then current State fiscal year. A
6licensed owner's net privilege tax obligation due for the
7balance of the State fiscal year shall be reduced up to the
8total of the amount paid by the licensed owner in its June 15
9reconciliation payment. The obligation imposed by this
10subsection (a-15) is binding on any person, firm, corporation,
11or other entity that acquires an ownership interest in any
12such owners license. The obligation imposed under this
13subsection (a-15) terminates on the earliest of: (i) July 1,
142007, (ii) the first day after the effective date of this
15amendatory Act of the 94th General Assembly that riverboat
16gambling operations are conducted pursuant to a dormant
17license, (iii) the first day that riverboat gambling
18operations are conducted under the authority of an owners
19license that is in addition to the 10 owners licenses
20initially authorized under this Act, or (iv) the first day
21that a licensee under the Illinois Horse Racing Act of 1975
22conducts gaming operations with slot machines or other
23electronic gaming devices. The Board must reduce the
24obligation imposed under this subsection (a-15) by an amount
25the Board deems reasonable for any of the following reasons:
26(A) an act or acts of God, (B) an act of bioterrorism or

 

 

SB2067- 39 -LRB102 12589 SMS 17927 b

1terrorism or a bioterrorism or terrorism threat that was
2investigated by a law enforcement agency, or (C) a condition
3beyond the control of the owners licensee that does not result
4from any act or omission by the owners licensee or any of its
5agents and that poses a hazardous threat to the health and
6safety of patrons. If an owners licensee pays an amount in
7excess of its liability under this Section, the Board shall
8apply the overpayment to future payments required under this
9Section.
10    For purposes of this subsection (a-15):
11    "Act of God" means an incident caused by the operation of
12an extraordinary force that cannot be foreseen, that cannot be
13avoided by the exercise of due care, and for which no person
14can be held liable.
15    "Base amount" means the following:
16        For a riverboat in Alton, $31,000,000.
17        For a riverboat in East Peoria, $43,000,000.
18        For the Empress riverboat in Joliet, $86,000,000.
19        For a riverboat in Metropolis, $45,000,000.
20        For the Harrah's riverboat in Joliet, $114,000,000.
21        For a riverboat in Aurora, $86,000,000.
22        For a riverboat in East St. Louis, $48,500,000.
23        For a riverboat in Elgin, $198,000,000.
24    "Dormant license" has the meaning ascribed to it in
25subsection (a-3).
26    "Net privilege tax" means all privilege taxes paid by a

 

 

SB2067- 40 -LRB102 12589 SMS 17927 b

1licensed owner to the Board under this Section, less all
2payments made from the State Gaming Fund pursuant to
3subsection (b) of this Section.
4    The changes made to this subsection (a-15) by Public Act
594-839 are intended to restate and clarify the intent of
6Public Act 94-673 with respect to the amount of the payments
7required to be made under this subsection by an owners
8licensee to the Board.
9    (b) From the tax revenue from riverboat or casino gambling
10deposited in the State Gaming Fund under this Section, an
11amount equal to 5% of adjusted gross receipts generated by a
12riverboat or a casino, other than a riverboat or casino
13designated in paragraph (1), (3), or (4) of subsection (e-5)
14of Section 7, shall be paid monthly, subject to appropriation
15by the General Assembly, to the unit of local government in
16which the casino is located or that is designated as the home
17dock of the riverboat. Notwithstanding anything to the
18contrary, beginning on the first day that an owners licensee
19under paragraph (1), (2), (3), (4), (5), or (6) of subsection
20(e-5) of Section 7 conducts gambling operations, either in a
21temporary facility or a permanent facility, and for 2 years
22thereafter, a unit of local government designated as the home
23dock of a riverboat whose license was issued before January 1,
242019, other than a riverboat conducting gambling operations in
25the City of East St. Louis, shall not receive less under this
26subsection (b) than the amount the unit of local government

 

 

SB2067- 41 -LRB102 12589 SMS 17927 b

1received under this subsection (b) in calendar year 2018.
2Notwithstanding anything to the contrary and because the City
3of East St. Louis is a financially distressed city, beginning
4on the first day that an owners licensee under paragraph (1),
5(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
6conducts gambling operations, either in a temporary facility
7or a permanent facility, and for 10 years thereafter, a unit of
8local government designated as the home dock of a riverboat
9conducting gambling operations in the City of East St. Louis
10shall not receive less under this subsection (b) than the
11amount the unit of local government received under this
12subsection (b) in calendar year 2018.
13    From the tax revenue deposited in the State Gaming Fund
14pursuant to riverboat or casino gambling operations conducted
15by a licensed manager on behalf of the State, an amount equal
16to 5% of adjusted gross receipts generated pursuant to those
17riverboat or casino gambling operations shall be paid monthly,
18subject to appropriation by the General Assembly, to the unit
19of local government that is designated as the home dock of the
20riverboat upon which those riverboat gambling operations are
21conducted or in which the casino is located.
22    From the tax revenue from riverboat or casino gambling
23deposited in the State Gaming Fund under this Section, an
24amount equal to 5% of the adjusted gross receipts generated by
25a riverboat designated in paragraph (3) of subsection (e-5) of
26Section 7 shall be divided and remitted monthly, subject to

 

 

SB2067- 42 -LRB102 12589 SMS 17927 b

1appropriation, as follows: 70% to Waukegan, 10% to Park City,
215% to North Chicago, and 5% to Lake County.
3    From the tax revenue from riverboat or casino gambling
4deposited in the State Gaming Fund under this Section, an
5amount equal to 5% of the adjusted gross receipts generated by
6a riverboat designated in paragraph (4) of subsection (e-5) of
7Section 7 shall be remitted monthly, subject to appropriation,
8as follows: 70% to the City of Rockford, 5% to the City of
9Loves Park, 5% to the Village of Machesney, and 20% to
10Winnebago County.
11    From the tax revenue from riverboat or casino gambling
12deposited in the State Gaming Fund under this Section, an
13amount equal to 5% of the adjusted gross receipts generated by
14a riverboat designated in paragraph (5) of subsection (e-5) of
15Section 7 shall be remitted monthly, subject to appropriation,
16as follows: 2% to the unit of local government in which the
17riverboat or casino is located, and 3% shall be distributed:
18(A) in accordance with a regional capital development plan
19entered into by the following communities: Village of Beecher,
20City of Blue Island, Village of Burnham, City of Calumet City,
21Village of Calumet Park, City of Chicago Heights, City of
22Country Club Hills, Village of Crestwood, Village of Crete,
23Village of Dixmoor, Village of Dolton, Village of East Hazel
24Crest, Village of Flossmoor, Village of Ford Heights, Village
25of Glenwood, City of Harvey, Village of Hazel Crest, Village
26of Homewood, Village of Lansing, Village of Lynwood, City of

 

 

SB2067- 43 -LRB102 12589 SMS 17927 b

1Markham, Village of Matteson, Village of Midlothian, Village
2of Monee, City of Oak Forest, Village of Olympia Fields,
3Village of Orland Hills, Village of Orland Park, City of Palos
4Heights, Village of Park Forest, Village of Phoenix, Village
5of Posen, Village of Richton Park, Village of Riverdale,
6Village of Robbins, Village of Sauk Village, Village of South
7Chicago Heights, Village of South Holland, Village of Steger,
8Village of Thornton, Village of Tinley Park, Village of
9University Park and Village of Worth; or (B) if no regional
10capital development plan exists, equally among the communities
11listed in item (A) to be used for capital expenditures or
12public pension payments, or both.
13    Units of local government may refund any portion of the
14payment that they receive pursuant to this subsection (b) to
15the riverboat or casino.
16    (b-4) Beginning on the first day the licensee under
17paragraph (5) of subsection (e-5) of Section 7 conducts
18gambling operations, either in a temporary facility or a
19permanent facility, and ending on July 31, 2042, from the tax
20revenue deposited in the State Gaming Fund under this Section,
21$5,000,000 shall be paid annually, subject to appropriation,
22to the host municipality of that owners licensee of a license
23issued or re-issued pursuant to Section 7.1 of this Act before
24January 1, 2012. Payments received by the host municipality
25pursuant to this subsection (b-4) may not be shared with any
26other unit of local government.

 

 

SB2067- 44 -LRB102 12589 SMS 17927 b

1    (b-5) Beginning on June 28, 2019 (the effective date of
2Public Act 101-31), from the tax revenue deposited in the
3State Gaming Fund under this Section, an amount equal to 3% of
4adjusted gross receipts generated by each organization gaming
5facility located outside Madison County shall be paid monthly,
6subject to appropriation by the General Assembly, to a
7municipality other than the Village of Stickney in which each
8organization gaming facility is located or, if the
9organization gaming facility is not located within a
10municipality, to the county in which the organization gaming
11facility is located, except as otherwise provided in this
12Section. From the tax revenue deposited in the State Gaming
13Fund under this Section, an amount equal to 3% of adjusted
14gross receipts generated by an organization gaming facility
15located in the Village of Stickney shall be paid monthly,
16subject to appropriation by the General Assembly, as follows:
1725% to the Village of Stickney, 5% to the City of Berwyn, 50%
18to the Town of Cicero, and 20% to the Stickney Public Health
19District.
20    From the tax revenue deposited in the State Gaming Fund
21under this Section, an amount equal to 5% of adjusted gross
22receipts generated by an organization gaming facility located
23in the City of Collinsville shall be paid monthly, subject to
24appropriation by the General Assembly, as follows: 30% to the
25City of Alton, 30% to the City of East St. Louis, and 40% to
26the City of Collinsville.

 

 

SB2067- 45 -LRB102 12589 SMS 17927 b

1    Municipalities and counties may refund any portion of the
2payment that they receive pursuant to this subsection (b-5) to
3the organization gaming facility.
4    (b-6) Beginning on June 28, 2019 (the effective date of
5Public Act 101-31), from the tax revenue deposited in the
6State Gaming Fund under this Section, an amount equal to 2% of
7adjusted gross receipts generated by an organization gaming
8facility located outside Madison County shall be paid monthly,
9subject to appropriation by the General Assembly, to the
10county in which the organization gaming facility is located
11for the purposes of its criminal justice system or health care
12system.
13    Counties may refund any portion of the payment that they
14receive pursuant to this subsection (b-6) to the organization
15gaming facility.
16    (b-7) From the tax revenue from the organization gaming
17licensee located in one of the following townships of Cook
18County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
19Worth, an amount equal to 5% of the adjusted gross receipts
20generated by that organization gaming licensee shall be
21remitted monthly, subject to appropriation, as follows: 2% to
22the unit of local government in which the organization gaming
23licensee is located, and 3% shall be distributed: (A) in
24accordance with a regional capital development plan entered
25into by the following communities: Village of Beecher, City of
26Blue Island, Village of Burnham, City of Calumet City, Village

 

 

SB2067- 46 -LRB102 12589 SMS 17927 b

1of Calumet Park, City of Chicago Heights, City of Country Club
2Hills, Village of Crestwood, Village of Crete, Village of
3Dixmoor, Village of Dolton, Village of East Hazel Crest,
4Village of Flossmoor, Village of Ford Heights, Village of
5Glenwood, City of Harvey, Village of Hazel Crest, Village of
6Homewood, Village of Lansing, Village of Lynwood, City of
7Markham, Village of Matteson, Village of Midlothian, Village
8of Monee, City of Oak Forest, Village of Olympia Fields,
9Village of Orland Hills, Village of Orland Park, City of Palos
10Heights, Village of Park Forest, Village of Phoenix, Village
11of Posen, Village of Richton Park, Village of Riverdale,
12Village of Robbins, Village of Sauk Village, Village of South
13Chicago Heights, Village of South Holland, Village of Steger,
14Village of Thornton, Village of Tinley Park, Village of
15University Park, and Village of Worth; or (B) if no regional
16capital development plan exists, equally among the communities
17listed in item (A) to be used for capital expenditures or
18public pension payments, or both.
19    (b-8) In lieu of the payments under subsection (b) of this
20Section, from the tax revenue deposited in the State Gaming
21Fund pursuant to riverboat or casino gambling operations
22conducted by an owners licensee under paragraph (1) of
23subsection (e-5) of Section 7, an amount equal to the tax
24revenue generated from the privilege tax imposed by paragraph
25(2) of subsection (a-5) that is to be paid to the City of
26Chicago shall be paid monthly, subject to appropriation by the

 

 

SB2067- 47 -LRB102 12589 SMS 17927 b

1General Assembly, as follows: (1) an amount equal to 0.5% of
2the annual adjusted gross receipts generated by the owners
3licensee under paragraph (1) of subsection (e-5) of Section 7
4to the home rule county in which the owners licensee is located
5for the purpose of enhancing the county's criminal justice
6system; and (2) the balance to the City of Chicago and shall be
7expended or obligated by the City of Chicago for pension
8payments in accordance with Public Act 99-506.
9    (c) Appropriations, as approved by the General Assembly,
10may be made from the State Gaming Fund to the Board (i) for the
11administration and enforcement of this Act and the Video
12Gaming Act, (ii) for distribution to the Department of State
13Police and to the Department of Revenue for the enforcement of
14this Act and the Video Gaming Act, and (iii) to the Department
15of Human Services for the administration of programs to treat
16problem gambling, including problem gambling from sports
17wagering. The Board's annual appropriations request must
18separately state its funding needs for the regulation of
19gaming authorized under Section 7.7, riverboat gaming, casino
20gaming, video gaming, and sports wagering.
21    (c-2) An amount equal to 2% of the adjusted gross receipts
22generated by an organization gaming facility located within a
23home rule county with a population of over 3,000,000
24inhabitants shall be paid, subject to appropriation from the
25General Assembly, from the State Gaming Fund to the home rule
26county in which the organization gaming licensee is located

 

 

SB2067- 48 -LRB102 12589 SMS 17927 b

1for the purpose of enhancing the county's criminal justice
2system.
3    (c-3) Appropriations, as approved by the General Assembly,
4may be made from the tax revenue deposited into the State
5Gaming Fund from organization gaming licensees pursuant to
6this Section for the administration and enforcement of this
7Act.
8    (c-4) After payments required under subsections (b),
9(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
10the tax revenue from organization gaming licensees deposited
11into the State Gaming Fund under this Section, all remaining
12amounts from organization gaming licensees shall be
13transferred into the Capital Projects Fund.
14    (c-5) (Blank).
15    (c-10) Each year the General Assembly shall appropriate
16from the General Revenue Fund to the Education Assistance Fund
17an amount equal to the amount paid into the Horse Racing Equity
18Fund pursuant to subsection (c-5) in the prior calendar year.
19    (c-15) After the payments required under subsections (b),
20(c), and (c-5) have been made, an amount equal to 2% of the
21adjusted gross receipts of (1) an owners licensee that
22relocates pursuant to Section 11.2, (2) an owners licensee
23conducting riverboat gambling operations pursuant to an owners
24license that is initially issued after June 25, 1999, or (3)
25the first riverboat gambling operations conducted by a
26licensed manager on behalf of the State under Section 7.3,

 

 

SB2067- 49 -LRB102 12589 SMS 17927 b

1whichever comes first, shall be paid, subject to appropriation
2from the General Assembly, from the State Gaming Fund to each
3home rule county with a population of over 3,000,000
4inhabitants for the purpose of enhancing the county's criminal
5justice system.
6    (c-20) Each year the General Assembly shall appropriate
7from the General Revenue Fund to the Education Assistance Fund
8an amount equal to the amount paid to each home rule county
9with a population of over 3,000,000 inhabitants pursuant to
10subsection (c-15) in the prior calendar year.
11    (c-21) After the payments required under subsections (b),
12(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
13been made, an amount equal to 0.5% of the adjusted gross
14receipts generated by the owners licensee under paragraph (1)
15of subsection (e-5) of Section 7 shall be paid monthly,
16subject to appropriation from the General Assembly, from the
17State Gaming Fund to the home rule county in which the owners
18licensee is located for the purpose of enhancing the county's
19criminal justice system.
20    (c-22) After the payments required under subsections (b),
21(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
22(c-21) have been made, an amount equal to 2% of the adjusted
23gross receipts generated by the owners licensee under
24paragraph (5) of subsection (e-5) of Section 7 shall be paid,
25subject to appropriation from the General Assembly, from the
26State Gaming Fund to the home rule county in which the owners

 

 

SB2067- 50 -LRB102 12589 SMS 17927 b

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

 

 

SB2067- 51 -LRB102 12589 SMS 17927 b

1tax revenue.
2    (f) To the extent practicable, the Board shall administer
3and collect the wagering taxes imposed by this Section in a
4manner consistent with the provisions of Sections 4, 5, 5a,
55b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
6the Retailers' Occupation Tax Act and Section 3-7 of the
7Uniform Penalty and Interest Act.
8(Source: P.A. 101-31, Article 25, Section 25-910, eff.
96-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
10101-648, eff. 6-30-20.)