Full Text of SB0316 94th General Assembly
SB0316enr 94TH GENERAL ASSEMBLY
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Riverboat Gambling Act is amended by | 5 |
| changing Sections 12 and 13 as follows:
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| (230 ILCS 10/12) (from Ch. 120, par. 2412)
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| Sec. 12. Admission tax; fees.
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| (a) A tax is hereby imposed upon admissions to riverboats | 9 |
| operated by
licensed owners authorized pursuant to this Act. | 10 |
| Until July 1, 2002, the
rate is $2 per person admitted. From | 11 |
| July 1, 2002 and until
July 1, 2003, the rate is $3 per person | 12 |
| admitted.
From
Beginning July 1, 2003 until the effective date | 13 |
| of this amendatory Act of the 94th General Assembly , for a | 14 |
| licensee that admitted 1,000,000 persons or
fewer in the | 15 |
| previous calendar year, the rate is $3 per person admitted; for | 16 |
| a
licensee that admitted more than 1,000,000 but no more than | 17 |
| 2,300,000 persons
in the previous calendar year, the rate is $4 | 18 |
| per person admitted; and for
a licensee that admitted more than | 19 |
| 2,300,000 persons in the previous calendar
year, the rate is $5 | 20 |
| per person admitted.
Beginning on the effective date of this | 21 |
| amendatory Act of the 94th General Assembly, for a licensee | 22 |
| that admitted 1,000,000 persons or
fewer in calendar year 2004, | 23 |
| the rate is $2 per person admitted, and for all other
licensees | 24 |
| the rate is $3 per person admitted.
Beginning July 1, 2003, for | 25 |
| a licensee that admitted 2,300,000 persons or
fewer in the | 26 |
| previous calendar year, the rate is $4 per person admitted and | 27 |
| for
a licensee that admitted more than 2,300,000 persons in the | 28 |
| previous calendar
year, the rate is $5 per person admitted.
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| This admission tax is imposed upon the
licensed owner | 30 |
| conducting gambling.
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| (1) The admission tax shall be paid for each admission.
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| (2) (Blank).
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| (3) The riverboat licensee may issue tax-free passes to
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| actual and necessary officials and employees of the | 3 |
| licensee or other
persons actually working on the | 4 |
| riverboat.
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| (4) The number and issuance of tax-free passes is | 6 |
| subject to the rules
of the Board, and a list of all | 7 |
| persons to whom the tax-free passes are
issued shall be | 8 |
| filed with the Board.
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| (a-5) A fee is hereby imposed upon admissions operated by | 10 |
| licensed
managers on behalf of the State pursuant to Section | 11 |
| 7.3 at the rates provided
in
this subsection (a-5). For a | 12 |
| licensee that
admitted 1,000,000 persons or fewer in the | 13 |
| previous calendar year, the rate is
$3 per person admitted; for | 14 |
| a licensee that admitted more than 1,000,000 but no
more than | 15 |
| 2,300,000 persons
in the previous calendar year, the rate is $4 | 16 |
| per person admitted; and for
a licensee that admitted more than | 17 |
| 2,300,000 persons in the previous calendar
year, the rate is $5 | 18 |
| per person admitted.
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| (1) The admission fee shall be paid for each admission.
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| (2) (Blank).
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| (3) The licensed manager may issue fee-free passes to | 22 |
| actual and necessary
officials and employees of the manager | 23 |
| or other persons actually working on the
riverboat.
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| (4) The number and issuance of fee-free passes is | 25 |
| subject to the rules
of the Board, and a list of all | 26 |
| persons to whom the fee-free passes are
issued shall be | 27 |
| filed with the Board.
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| (b) From the tax imposed under subsection (a) and the fee | 29 |
| imposed under
subsection (a-5), a municipality shall receive | 30 |
| from the State $1 for each
person embarking on a riverboat | 31 |
| docked within the municipality, and a county
shall receive $1 | 32 |
| for each person embarking on a riverboat docked within the
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| county but outside the boundaries of any municipality. The | 34 |
| municipality's or
county's share shall be collected by the | 35 |
| Board on behalf of the State and
remitted quarterly by the | 36 |
| State, subject to appropriation, to the treasurer of
the unit |
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| of local government for deposit in the general fund.
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| (c) The licensed owner shall pay the entire admission tax | 3 |
| to the Board and
the licensed manager shall pay the entire | 4 |
| admission fee to the Board.
Such payments shall be made daily. | 5 |
| Accompanying each payment shall be a
return on forms provided | 6 |
| by the Board which shall include other
information regarding | 7 |
| admissions as the Board may require. Failure to
submit either | 8 |
| the payment or the return within the specified time may
result | 9 |
| in suspension or revocation of the owners or managers license.
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| (d) The Board shall administer and collect the admission | 11 |
| tax imposed by
this Section, to the extent practicable, in a | 12 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 13 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the | 14 |
| Retailers' Occupation Tax Act and
Section 3-7 of the Uniform | 15 |
| Penalty and Interest Act.
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| (Source: P.A. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, | 17 |
| eff. 6-20-03;
revised 8-1-03.)
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| (230 ILCS 10/13) (from Ch. 120, par. 2413)
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| Sec. 13. Wagering tax; rate; distribution.
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| (a) Until January 1, 1998, a tax is imposed on the adjusted | 21 |
| gross
receipts received from gambling games authorized under | 22 |
| this Act at the rate of
20%.
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| (a-1) From January 1, 1998 until July 1, 2002, a privilege | 24 |
| tax is
imposed on persons engaged in the business of conducting | 25 |
| riverboat gambling
operations, based on the adjusted gross | 26 |
| receipts received by a licensed owner
from gambling games | 27 |
| authorized under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and | 29 |
| including $25,000,000;
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| 20% of annual adjusted gross receipts in excess of | 31 |
| $25,000,000 but not
exceeding $50,000,000;
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| 25% of annual adjusted gross receipts in excess of | 33 |
| $50,000,000 but not
exceeding $75,000,000;
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| 30% of annual adjusted gross receipts in excess of | 35 |
| $75,000,000 but not
exceeding $100,000,000;
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| 35% of annual adjusted gross receipts in excess of | 2 |
| $100,000,000.
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| (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 4 |
| is imposed on
persons engaged in the business of conducting | 5 |
| riverboat gambling operations,
other than licensed managers | 6 |
| conducting riverboat gambling operations on behalf
of the | 7 |
| State, based on the adjusted gross receipts received by a | 8 |
| licensed
owner from gambling games authorized under this Act at | 9 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and | 11 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 13 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 15 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 17 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 19 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 21 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 23 |
| $200,000,000.
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| (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 25 |
| persons engaged
in the business of conducting riverboat | 26 |
| gambling operations, other than
licensed managers conducting | 27 |
| riverboat gambling operations on behalf of the
State, based on | 28 |
| the adjusted gross receipts received by a licensed owner from
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| gambling games authorized under this Act at the following | 30 |
| rates:
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| 15% of annual adjusted gross receipts up to and | 32 |
| including $25,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 34 |
| $25,000,000 but not
exceeding $37,500,000;
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| 32.5% of annual adjusted gross receipts in excess of | 36 |
| $37,500,000 but not
exceeding $50,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 2 |
| $50,000,000 but not
exceeding $75,000,000;
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| 45% of annual adjusted gross receipts in excess of | 4 |
| $75,000,000 but not
exceeding $100,000,000;
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| 50% of annual adjusted gross receipts in excess of | 6 |
| $100,000,000 but not
exceeding $250,000,000;
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| 70% of annual adjusted gross receipts in excess of | 8 |
| $250,000,000.
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| An amount equal to the amount of wagering taxes collected | 10 |
| under this
subsection (a-3) that are in addition to the amount | 11 |
| of wagering taxes that
would have been collected if the | 12 |
| wagering tax rates under subsection (a-2)
were in effect shall | 13 |
| be paid into the Common School Fund.
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| The privilege tax imposed under this subsection (a-3) shall | 15 |
| no longer be
imposed beginning on the earlier of (i) July 1, | 16 |
| 2005; (ii) the first date
after June 20, 2003
the effective | 17 |
| date of this amendatory Act of the
93rd General Assembly that | 18 |
| riverboat gambling operations are conducted
pursuant to a | 19 |
| dormant license; or (iii) the first day that riverboat gambling
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| operations are conducted under the authority of an owners | 21 |
| license that is in
addition to the 10 owners licenses initially | 22 |
| authorized under this Act.
For the purposes of this subsection | 23 |
| (a-3), the term "dormant license"
means an owners license that | 24 |
| is authorized by this Act under which no
riverboat gambling | 25 |
| operations are being conducted on June 20, 2003
the effective | 26 |
| date of this amendatory Act of the 93rd General Assembly .
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| (a-4) Beginning on the first day on which the tax imposed | 28 |
| under
subsection (a-3) is no longer imposed, a privilege tax is | 29 |
| imposed on persons
engaged in the business of conducting | 30 |
| riverboat gambling operations, other
than licensed managers | 31 |
| conducting riverboat gambling operations on behalf of
the | 32 |
| State, based on the adjusted gross receipts received by a | 33 |
| licensed owner
from gambling games authorized under this Act at | 34 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and | 36 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 2 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 4 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 6 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 8 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 10 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 12 |
| $200,000,000.
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| (a-8) Riverboat gambling operations conducted by a | 14 |
| licensed manager on
behalf of the State are not subject to the | 15 |
| tax imposed under this Section.
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| (a-10) The taxes imposed by this Section shall be paid by | 17 |
| the licensed
owner to the Board not later than 3:00 o'clock | 18 |
| p.m. of the day after the day
when the wagers were made.
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| (a-15) If the privilege tax imposed under subsection (a-3) | 20 |
| is no longer imposed pursuant to item (i) of the last paragraph | 21 |
| of subsection (a-3), then by June 15 of each year, each owners | 22 |
| licensee, other than an owners licensee that admitted 1,000,000 | 23 |
| persons or
fewer in calendar year 2004, must, in addition to | 24 |
| the payment of all amounts otherwise due under this Section, | 25 |
| pay to the Board the amount, if any, by which the base amount | 26 |
| for the licensed owner exceeds the amount of tax paid under | 27 |
| this Section by the licensed owner in the then current State | 28 |
| fiscal year. The obligation imposed by this subsection (a-15) | 29 |
| is binding on any person, firm, corporation, or other entity | 30 |
| that acquires an ownership interest in any such owners license. | 31 |
| The obligation imposed under this subsection (a-15) terminates | 32 |
| on the earliest of: (i) July 1, 2007, (ii) the first day after | 33 |
| the effective date of this amendatory Act of the 94th General | 34 |
| Assembly that riverboat gambling operations are conducted | 35 |
| pursuant to a dormant license, (iii) the first day that | 36 |
| riverboat gambling operations are conducted under the |
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| authority of an owners license that is in addition to the 10 | 2 |
| owners licenses initially authorized under this Act, or (iv) | 3 |
| the first day that a licensee under the Illinois Horse Racing | 4 |
| Act of 1975 conducts gaming operations with slot machines or | 5 |
| other electronic gaming devices. The Board must reduce the | 6 |
| obligation imposed under this subsection (a-15) by an amount | 7 |
| the Board deems reasonable for any of the following reasons: | 8 |
| (A) an act or acts of God, (B) an act of bioterrorism or | 9 |
| terrorism or a bioterrorism or terrorism threat that was | 10 |
| investigated by a law enforcement agency, or (C) a condition | 11 |
| beyond the control of the owners licensee that does not result | 12 |
| from any act or omission by the owners licensee or any of its | 13 |
| agents and that poses a hazardous threat to the health and | 14 |
| safety of patrons. If an owners licensee pays an amount in | 15 |
| excess of its liability under this Section, the Board shall | 16 |
| apply the overpayment to future payments required under this | 17 |
| Section. | 18 |
| For purposes of this subsection (a-15): | 19 |
| "Act of God" means an incident caused by the operation of | 20 |
| an extraordinary force that cannot be foreseen, that cannot be | 21 |
| avoided by the exercise of due care, and for which no person | 22 |
| can be held liable.
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| "Base amount" means the following: | 24 |
| For a riverboat in Alton, $31,000,000.
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| For a riverboat in East Peoria, $43,000,000.
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| For the Empress riverboat in Joliet, $86,000,000.
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| For a riverboat in Metropolis, $45,000,000.
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| For the Harrah's riverboat in Joliet, $114,000,000.
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| For a riverboat in Aurora, $86,000,000.
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| For a riverboat in East St. Louis, $48,500,000.
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| For a riverboat in Elgin, $198,000,000.
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| "Dormant license" has the meaning ascribed to it in | 33 |
| subsection (a-3).
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| (b) Until January 1, 1998, 25% of the tax revenue deposited | 35 |
| in the State
Gaming Fund under this Section shall be paid, | 36 |
| subject to appropriation by the
General Assembly, to the unit |
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| of local government which is designated as the
home dock of the | 2 |
| riverboat. Beginning January 1, 1998, from the tax revenue
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| deposited in the State Gaming Fund under this Section, an | 4 |
| amount equal to 5% of
adjusted gross receipts generated by a | 5 |
| riverboat shall be paid monthly, subject
to appropriation by | 6 |
| the General Assembly, to the unit of local government that
is | 7 |
| designated as the home dock of the riverboat. From the tax | 8 |
| revenue
deposited in the State Gaming Fund pursuant to | 9 |
| riverboat gambling operations
conducted by a licensed manager | 10 |
| on behalf of the State, an amount equal to 5%
of adjusted gross | 11 |
| receipts generated pursuant to those riverboat gambling
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| operations shall be paid monthly,
subject to appropriation by | 13 |
| the General Assembly, to the unit of local
government that is | 14 |
| designated as the home dock of the riverboat upon which
those | 15 |
| riverboat gambling operations are conducted.
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| (c) Appropriations, as approved by the General Assembly, | 17 |
| may be made
from the State Gaming Fund to the Department of | 18 |
| Revenue and the Department
of State Police for the | 19 |
| administration and enforcement of this Act, or to the
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| Department of Human Services for the administration of programs | 21 |
| to treat
problem gambling.
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| (c-5) After the payments required under subsections (b) and | 23 |
| (c) have been
made, an amount equal to 15% of the adjusted | 24 |
| gross receipts of (1) an owners
licensee that relocates | 25 |
| pursuant to Section 11.2,
(2) an owners licensee
license
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| conducting riverboat gambling operations
pursuant to an
owners | 27 |
| license that is initially issued after June
25, 1999,
or (3) | 28 |
| the first
riverboat gambling operations conducted by a licensed | 29 |
| manager on behalf of the
State under Section 7.3
7.2 ,
whichever | 30 |
| comes first, shall be paid from the State
Gaming Fund into the | 31 |
| Horse Racing Equity Fund.
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| (c-10) Each year the General Assembly shall appropriate | 33 |
| from the General
Revenue Fund to the Education Assistance Fund | 34 |
| an amount equal to the amount
paid into the Horse Racing Equity | 35 |
| Fund pursuant to subsection (c-5) in the
prior calendar year.
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| (c-15) After the payments required under subsections (b), |
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| (c), and (c-5)
have been made, an amount equal to 2% of the | 2 |
| adjusted gross receipts of (1)
an owners licensee that | 3 |
| relocates pursuant to Section 11.2, (2) an owners
licensee | 4 |
| conducting riverboat gambling operations pursuant to
an
owners | 5 |
| license that is initially issued after June 25, 1999,
or (3) | 6 |
| the first
riverboat gambling operations conducted by a licensed | 7 |
| manager on behalf of the
State under Section 7.3
7.2 ,
whichever | 8 |
| comes first, shall be paid, subject to appropriation
from the | 9 |
| General Assembly, from the State Gaming Fund to each home rule
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| county with a population of over 3,000,000 inhabitants for the | 11 |
| purpose of
enhancing the county's criminal justice system.
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| (c-20) Each year the General Assembly shall appropriate | 13 |
| from the General
Revenue Fund to the Education Assistance Fund | 14 |
| an amount equal to the amount
paid to each home rule county | 15 |
| with a population of over 3,000,000 inhabitants
pursuant to | 16 |
| subsection (c-15) in the prior calendar year.
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| (c-25) After the payments required under subsections (b), | 18 |
| (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | 19 |
| the
adjusted gross receipts of (1) an owners licensee
license
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| that
relocates pursuant to Section 11.2, (2) an
owners
licensee
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| license conducting riverboat gambling operations pursuant to
| 22 |
| an
owners license
that is initially issued after June 25, 1999,
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| or (3) the first
riverboat gambling operations conducted by a | 24 |
| licensed manager on behalf of the
State under Section 7.3
7.2 ,
| 25 |
| whichever
comes first,
shall be paid from the State
Gaming Fund | 26 |
| to Chicago State University.
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| (d) From time to time, the
Board shall transfer the | 28 |
| remainder of the funds
generated by this Act into the Education
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| Assistance Fund, created by Public Act 86-0018, of the State of | 30 |
| Illinois.
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| (e) Nothing in this Act shall prohibit the unit of local | 32 |
| government
designated as the home dock of the riverboat from | 33 |
| entering into agreements
with other units of local government | 34 |
| in this State or in other states to
share its portion of the | 35 |
| tax revenue.
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| (f) To the extent practicable, the Board shall administer |
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| and collect the
wagering taxes imposed by this Section in a | 2 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 3 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 4 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 5 |
| Penalty and Interest Act.
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| (Source: P.A. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, | 7 |
| eff.
6-20-03; revised 1-28-04.)
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| Section 97. Severability. The provisions of this Act are | 9 |
| severable under Section 1.31 of the Statute on Statutes.
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| Section 99. Effective date. This Act takes effect upon | 11 |
| becoming law.
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