Full Text of HB1284 102nd General Assembly
HB1284ham001 102ND GENERAL ASSEMBLY | Rep. Robert Rita Filed: 4/20/2021
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| 1 | | AMENDMENT TO HOUSE BILL 1284
| 2 | | AMENDMENT NO. ______. Amend House Bill 1284 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Illinois Gambling Act is amended by | 5 | | changing Section 13 as follows:
| 6 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| 7 | | Sec. 13. Wagering tax; rate; distribution.
| 8 | | (a) Until January 1, 1998, a tax is imposed on the adjusted | 9 | | gross
receipts received from gambling games authorized under | 10 | | this Act at the rate of
20%.
| 11 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege | 12 | | tax is
imposed on persons engaged in the business of | 13 | | conducting riverboat gambling
operations, based on the | 14 | | adjusted gross receipts received by a licensed owner
from | 15 | | gambling games authorized under this Act at the following | 16 | | rates:
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| 1 | | 15% of annual adjusted gross receipts up to and | 2 | | including $25,000,000;
| 3 | | 20% of annual adjusted gross receipts in excess of | 4 | | $25,000,000 but not
exceeding $50,000,000;
| 5 | | 25% of annual adjusted gross receipts in excess of | 6 | | $50,000,000 but not
exceeding $75,000,000;
| 7 | | 30% of annual adjusted gross receipts in excess of | 8 | | $75,000,000 but not
exceeding $100,000,000;
| 9 | | 35% of annual adjusted gross receipts in excess of | 10 | | $100,000,000.
| 11 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 12 | | is imposed on
persons engaged in the business of conducting | 13 | | riverboat gambling operations,
other than licensed managers | 14 | | conducting riverboat gambling operations on behalf
of the | 15 | | State, based on the adjusted gross receipts received by a | 16 | | licensed
owner from gambling games authorized under this Act | 17 | | at the following rates:
| 18 | | 15% of annual adjusted gross receipts up to and | 19 | | including $25,000,000;
| 20 | | 22.5% of annual adjusted gross receipts in excess of | 21 | | $25,000,000 but not
exceeding $50,000,000;
| 22 | | 27.5% of annual adjusted gross receipts in excess of | 23 | | $50,000,000 but not
exceeding $75,000,000;
| 24 | | 32.5% of annual adjusted gross receipts in excess of | 25 | | $75,000,000 but not
exceeding $100,000,000;
| 26 | | 37.5% of annual adjusted gross receipts in excess of |
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| 1 | | $100,000,000 but not
exceeding $150,000,000;
| 2 | | 45% of annual adjusted gross receipts in excess of | 3 | | $150,000,000 but not
exceeding $200,000,000;
| 4 | | 50% of annual adjusted gross receipts in excess of | 5 | | $200,000,000.
| 6 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed | 7 | | on persons engaged
in the business of conducting riverboat | 8 | | gambling operations, other than
licensed managers conducting | 9 | | riverboat gambling operations on behalf of the
State, based on | 10 | | the adjusted gross receipts received by a licensed owner from
| 11 | | gambling games authorized under this Act at the following | 12 | | rates:
| 13 | | 15% of annual adjusted gross receipts up to and | 14 | | including $25,000,000;
| 15 | | 27.5% of annual adjusted gross receipts in excess of | 16 | | $25,000,000 but not
exceeding $37,500,000;
| 17 | | 32.5% of annual adjusted gross receipts in excess of | 18 | | $37,500,000 but not
exceeding $50,000,000;
| 19 | | 37.5% of annual adjusted gross receipts in excess of | 20 | | $50,000,000 but not
exceeding $75,000,000;
| 21 | | 45% of annual adjusted gross receipts in excess of | 22 | | $75,000,000 but not
exceeding $100,000,000;
| 23 | | 50% of annual adjusted gross receipts in excess of | 24 | | $100,000,000 but not
exceeding $250,000,000;
| 25 | | 70% of annual adjusted gross receipts in excess of | 26 | | $250,000,000.
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| 1 | | An amount equal to the amount of wagering taxes collected | 2 | | under this
subsection (a-3) that are in addition to the amount | 3 | | of wagering taxes that
would have been collected if the | 4 | | wagering tax rates under subsection (a-2)
were in effect shall | 5 | | be paid into the Common School Fund.
| 6 | | The privilege tax imposed under this subsection (a-3) | 7 | | shall no longer be
imposed beginning on the earlier of (i) July | 8 | | 1, 2005; (ii) the first date
after June 20, 2003 that riverboat | 9 | | gambling operations are conducted
pursuant to a dormant | 10 | | license; or (iii) the first day that riverboat gambling
| 11 | | operations are conducted under the authority of an owners | 12 | | license that is in
addition to the 10 owners licenses | 13 | | initially authorized under this Act.
For the purposes of this | 14 | | subsection (a-3), the term "dormant license"
means an owners | 15 | | license that is authorized by this Act under which no
| 16 | | riverboat gambling operations are being conducted on June 20, | 17 | | 2003.
| 18 | | (a-4) Beginning on the first day on which the tax imposed | 19 | | under
subsection (a-3) is no longer imposed and ending upon | 20 | | the imposition of the privilege tax under subsection (a-5) of | 21 | | this Section, a privilege tax is imposed on persons
engaged in | 22 | | the business of conducting gambling operations, other
than | 23 | | licensed managers conducting riverboat gambling operations on | 24 | | behalf of
the State, based on the adjusted gross receipts | 25 | | received by a licensed owner
from gambling games authorized | 26 | | under this Act at the following rates:
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| 1 | | 15% of annual adjusted gross receipts up to and | 2 | | including $25,000,000;
| 3 | | 22.5% of annual adjusted gross receipts in excess of | 4 | | $25,000,000 but not
exceeding $50,000,000;
| 5 | | 27.5% of annual adjusted gross receipts in excess of | 6 | | $50,000,000 but not
exceeding $75,000,000;
| 7 | | 32.5% of annual adjusted gross receipts in excess of | 8 | | $75,000,000 but not
exceeding $100,000,000;
| 9 | | 37.5% of annual adjusted gross receipts in excess of | 10 | | $100,000,000 but not
exceeding $150,000,000;
| 11 | | 45% of annual adjusted gross receipts in excess of | 12 | | $150,000,000 but not
exceeding $200,000,000;
| 13 | | 50% of annual adjusted gross receipts in excess of | 14 | | $200,000,000.
| 15 | | For the imposition of the privilege tax in this subsection | 16 | | (a-4), amounts paid pursuant to item (1) of subsection (b) of | 17 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 18 | | be included in the determination of adjusted gross receipts. | 19 | | (a-5)(1) Beginning on July 1, 2020, a privilege tax is | 20 | | imposed on persons engaged in the business of conducting | 21 | | gambling operations, other than the owners licensee under | 22 | | paragraph (1) of subsection (e-5) of Section 7 and licensed | 23 | | managers conducting riverboat gambling operations on behalf of | 24 | | the State, based on the adjusted gross receipts received by | 25 | | such licensee from the gambling games authorized under this | 26 | | Act. The privilege tax for all gambling games other than table |
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| 1 | | games, including, but not limited to, slot machines, video | 2 | | game of chance gambling, and electronic gambling games shall | 3 | | be at the following rates: | 4 | | 15% of annual adjusted gross receipts up to and | 5 | | including $25,000,000; | 6 | | 22.5% of annual adjusted gross receipts in excess of | 7 | | $25,000,000 but not exceeding $50,000,000; | 8 | | 27.5% of annual adjusted gross receipts in excess of | 9 | | $50,000,000 but not exceeding $75,000,000; | 10 | | 32.5% of annual adjusted gross receipts in excess of | 11 | | $75,000,000 but not exceeding $100,000,000; | 12 | | 37.5% of annual adjusted gross receipts in excess of | 13 | | $100,000,000 but not exceeding $150,000,000; | 14 | | 45% of annual adjusted gross receipts in excess of | 15 | | $150,000,000 but not exceeding $200,000,000; | 16 | | 50% of annual adjusted gross receipts in excess of | 17 | | $200,000,000. | 18 | | The privilege tax for table games shall be at the | 19 | | following rates: | 20 | | 15% of annual adjusted gross receipts up to and | 21 | | including $25,000,000; | 22 | | 20% of annual adjusted gross receipts in excess of | 23 | | $25,000,000. | 24 | | For the imposition of the privilege tax in this subsection | 25 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 26 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
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| 1 | | be included in the determination of adjusted gross receipts. | 2 | | (2) Beginning on the first day that an owners licensee | 3 | | under paragraph (1) of subsection (e-5) of Section 7 conducts | 4 | | gambling operations, either in a temporary facility or a | 5 | | permanent facility, a privilege tax is imposed on persons | 6 | | engaged in the business of conducting gambling operations | 7 | | under paragraph (1) of subsection (e-5) of Section 7, other | 8 | | than licensed managers conducting riverboat gambling | 9 | | operations on behalf of the State, based on the adjusted gross | 10 | | receipts received by such licensee from the gambling games | 11 | | authorized under this Act. The privilege tax for all gambling | 12 | | games other than table games, including, but not limited to, | 13 | | slot machines, video game of chance gambling, and electronic | 14 | | gambling games shall be at the following rates: | 15 | | 12% of annual adjusted gross receipts up to and
| 16 | | including $25,000,000 to the State and 10.5% of annual | 17 | | adjusted gross receipts up to and including $25,000,000 to | 18 | | the City of Chicago; | 19 | | 16% of annual adjusted gross receipts in excess of
| 20 | | $25,000,000 but not exceeding $50,000,000 to the State and | 21 | | 14% of annual adjusted gross receipts in excess of | 22 | | $25,000,000 but not exceeding $50,000,000 to the City of | 23 | | Chicago; | 24 | | 20.1% of annual adjusted gross receipts in excess of
| 25 | | $50,000,000 but not exceeding $75,000,000 to the State and | 26 | | 17.4% of annual adjusted gross receipts in excess of |
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| 1 | | $50,000,000 but not exceeding $75,000,000 to the City of | 2 | | Chicago; | 3 | | 21.4% of annual adjusted gross receipts in excess of
| 4 | | $75,000,000 but not exceeding $100,000,000 to the State | 5 | | and 18.6% of annual adjusted gross receipts in excess of | 6 | | $75,000,000 but not exceeding $100,000,000 to the City of | 7 | | Chicago; | 8 | | 22.7% of annual adjusted gross receipts in excess of
| 9 | | $100,000,000 but not exceeding $150,000,000 to the State | 10 | | and 19.8% of annual adjusted gross receipts in excess of | 11 | | $100,000,000 but not exceeding $150,000,000 to the City of | 12 | | Chicago; | 13 | | 24.1% of annual adjusted gross receipts in excess of
| 14 | | $150,000,000 but not exceeding $225,000,000 to the State | 15 | | and 20.9% of annual adjusted gross receipts in excess of | 16 | | $150,000,000 but not exceeding $225,000,000 to the City of | 17 | | Chicago; | 18 | | 26.8% of annual adjusted gross receipts in excess of
| 19 | | $225,000,000 but not exceeding $1,000,000,000 to the State | 20 | | and 23.2% of annual adjusted gross receipts in excess of | 21 | | $225,000,000 but not exceeding $1,000,000,000 to the City | 22 | | of Chicago; | 23 | | 40% of annual adjusted gross receipts in excess of | 24 | | $1,000,000,000 to the State and 34.7% of annual gross | 25 | | receipts in excess of $1,000,000,000 to the City of | 26 | | Chicago. |
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| 1 | | The privilege tax for table games shall be at the | 2 | | following rates: | 3 | | 8.1% of annual adjusted gross receipts up to and | 4 | | including $25,000,000 to the State and 6.9% of annual | 5 | | adjusted gross receipts up to and including $25,000,000 to | 6 | | the City of Chicago; | 7 | | 10.7% of annual adjusted gross receipts in excess of | 8 | | $25,000,000 but not exceeding $75,000,000 to the State and | 9 | | 9.3% of annual adjusted gross receipts in excess of | 10 | | $25,000,000 but not exceeding $75,000,000 to the City of | 11 | | Chicago; | 12 | | 11.2% of annual adjusted gross receipts in excess of | 13 | | $75,000,000 but not exceeding $175,000,000 to the State | 14 | | and 9.8% of annual adjusted gross receipts in excess of | 15 | | $75,000,000 but not exceeding $175,000,000 to the City of | 16 | | Chicago; | 17 | | 13.5% of annual adjusted gross receipts in excess of | 18 | | $175,000,000 but not exceeding $225,000,000 to the State | 19 | | and 11.5% of annual adjusted gross receipts in excess of | 20 | | $175,000,000 but not exceeding $225,000,000 to the City of | 21 | | Chicago; | 22 | | 15.1% of annual adjusted gross receipts in excess of | 23 | | $225,000,000 but not exceeding $275,000,000 to the State | 24 | | and 12.9% of annual adjusted gross receipts in excess of | 25 | | $225,000,000 but not exceeding $275,000,000 to the City of | 26 | | Chicago; |
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| 1 | | 16.2% of annual adjusted gross receipts in excess of | 2 | | $275,000,000 but not exceeding $375,000,000 to the State | 3 | | and 13.8% of annual adjusted gross receipts in excess of | 4 | | $275,000,000 but not exceeding $375,000,000 to the City of | 5 | | Chicago; | 6 | | 18.9% of annual adjusted gross receipts in excess of | 7 | | $375,000,000 to the State and 16.1% of annual gross | 8 | | receipts in excess of $375,000,000 to the City of Chicago. | 9 | | For the imposition of the privilege tax in this subsection | 10 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 11 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 12 | | be included in the determination of adjusted gross receipts. | 13 | | Notwithstanding the provisions of this subsection (a-5), | 14 | | for the first 10 years that the privilege tax is imposed under | 15 | | this subsection (a-5), the privilege tax shall be imposed on | 16 | | the modified annual adjusted gross receipts of a riverboat or | 17 | | casino conducting gambling operations in the City of East St. | 18 | | Louis, unless: | 19 | | (1) the riverboat or casino fails to employ at least | 20 | | 450 people; | 21 | | (2) the riverboat or casino fails to maintain | 22 | | operations in a manner consistent with this Act or is not a | 23 | | viable riverboat or casino subject to the approval of the | 24 | | Board; or | 25 | | (3) the owners licensee is not an entity in which | 26 | | employees participate in an employee stock ownership plan. |
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| 1 | | As used in this subsection (a-5), "modified annual | 2 | | adjusted gross receipts" means: | 3 | | (A) for calendar year 2020, the annual adjusted gross | 4 | | receipts for the current year minus the difference between | 5 | | an amount equal to the average annual adjusted gross | 6 | | receipts from a riverboat or casino conducting gambling | 7 | | operations in the City of East St. Louis for 2014, 2015, | 8 | | 2016, 2017, and 2018 and the annual adjusted gross | 9 | | receipts for 2018; | 10 | | (B) for calendar year 2021, the annual adjusted gross | 11 | | receipts for the current year minus the difference between | 12 | | an amount equal to the average annual adjusted gross | 13 | | receipts from a riverboat or casino conducting gambling | 14 | | operations in the City of East St. Louis for 2014, 2015, | 15 | | 2016, 2017, and 2018 and the annual adjusted gross | 16 | | receipts for 2019; and | 17 | | (C) for calendar years 2022 through 2029, the annual | 18 | | adjusted gross receipts for the current year minus the | 19 | | difference between an amount equal to the average annual | 20 | | adjusted gross receipts from a riverboat or casino | 21 | | conducting gambling operations in the City of East St. | 22 | | Louis for 3 years preceding the current year and the | 23 | | annual adjusted gross receipts for the immediately | 24 | | preceding year. | 25 | | (a-6) From June 28, 2019 (the effective date of Public Act | 26 | | 101-31) until June 30, 2024 2023 , an owners licensee that |
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| 1 | | conducted gambling operations prior to January 1, 2011 shall | 2 | | receive a dollar-for-dollar credit against the tax imposed | 3 | | under this Section for any renovation or construction costs | 4 | | paid by the owners licensee, but in no event shall the credit | 5 | | exceed $2,000,000. | 6 | | Additionally, from June 28, 2019 (the effective date of | 7 | | Public Act 101-31) until December 31, 2023 2022 , an owners | 8 | | licensee that (i) is located within 15 miles of the Missouri | 9 | | border, and (ii) has at least 3 riverboats, casinos, or their | 10 | | equivalent within a 45-mile radius, may be authorized to | 11 | | relocate to a new location with the approval of both the unit | 12 | | of local government designated as the home dock and the Board, | 13 | | so long as the new location is within the same unit of local | 14 | | government and no more than 3 miles away from its original | 15 | | location. Such owners licensee shall receive a credit against | 16 | | the tax imposed under this Section equal to 8% of the total | 17 | | project costs, as approved by the Board, for any renovation or | 18 | | construction costs paid by the owners licensee for the | 19 | | construction of the new facility, provided that the new | 20 | | facility is operational by July 1, 2022. In determining | 21 | | whether or not to approve a relocation, the Board must | 22 | | consider the extent to which the relocation will diminish the | 23 | | gaming revenues received by other Illinois gaming facilities. | 24 | | (a-7) Beginning in the initial adjustment year and through | 25 | | the final adjustment year, if the total obligation imposed | 26 | | pursuant to either subsection (a-5) or (a-6) will result in an |
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| 1 | | owners licensee receiving less after-tax adjusted gross | 2 | | receipts than it received in calendar year 2018, then the | 3 | | total amount of privilege taxes that the owners licensee is | 4 | | required to pay for that calendar year shall be reduced to the | 5 | | extent necessary so that the after-tax adjusted gross receipts | 6 | | in that calendar year equals the after-tax adjusted gross | 7 | | receipts in calendar year 2018, but the privilege tax | 8 | | reduction shall not exceed the annual adjustment cap. If | 9 | | pursuant to this subsection (a-7), the total obligation | 10 | | imposed pursuant to either subsection (a-5) or (a-6) shall be | 11 | | reduced, then the owners licensee shall not receive a refund | 12 | | from the State at the end of the subject calendar year but | 13 | | instead shall be able to apply that amount as a credit against | 14 | | any payments it owes to the State in the following calendar | 15 | | year to satisfy its total obligation under either subsection | 16 | | (a-5) or (a-6) . The credit for the final adjustment year shall | 17 | | occur in the calendar year following the final adjustment | 18 | | year. | 19 | | Additionally, if If an owners licensee that conducted | 20 | | gambling operations prior to January 1, 2019 expands its | 21 | | riverboat or casino, including, but not limited to, with | 22 | | respect to its gaming floor, additional non-gaming amenities | 23 | | such as restaurants, bars, and hotels and other additional | 24 | | facilities, and incurs construction and other costs related to | 25 | | such expansion from June 28, 2019 (the effective date of | 26 | | Public Act 101-31) until June 28, 2025 2024 (the 6th 5th |
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| 1 | | anniversary of the effective date of Public Act 101-31), then | 2 | | for each $15,000,000 spent for any such construction or other | 3 | | costs related to expansion paid by the owners licensee, the | 4 | | final adjustment year shall be extended by one year and the | 5 | | annual adjustment cap shall increase by 1% 0.2% of adjusted | 6 | | gross receipts during each calendar year until and including | 7 | | the final adjustment year. If an owners licensee does not | 8 | | qualify for a credit due to reduced adjusted gross receipts, | 9 | | the owners licensee shall still qualify for up to a 1% | 10 | | adjustment for each $15,000,000 expended up to a total of 5% | 11 | | and the owners licensee shall not receive a refund from the | 12 | | State at the end of the subject calendar year but instead shall | 13 | | be able to apply that amount as a credit against any payments | 14 | | it owes to the State in the following calendar year. No further | 15 | | modifications to the final adjustment year or annual | 16 | | adjustment cap shall be made after $75,000,000 is incurred in | 17 | | construction or other costs related to expansion so that the | 18 | | final adjustment year shall not extend beyond the 9th calendar | 19 | | year after the initial adjustment year, not including the | 20 | | initial adjustment year, and the annual adjustment cap shall | 21 | | not exceed 15% 4% of adjusted gross receipts in a particular | 22 | | calendar year. Construction and other costs related to | 23 | | expansion shall include all project related costs, including, | 24 | | but not limited to, all hard and soft costs, financing costs, | 25 | | on or off-site ground, road or utility work, cost of gaming | 26 | | equipment and all other personal property, initial fees |
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| 1 | | assessed for each incremental gaming position, and the cost of | 2 | | incremental land acquired for such expansion. Soft costs shall | 3 | | include, but not be limited to, legal fees, architect, | 4 | | engineering and design costs, other consultant costs, | 5 | | insurance cost, permitting costs, and pre-opening costs | 6 | | related to the expansion, including, but not limited to, any | 7 | | of the following: marketing, real estate taxes, personnel, | 8 | | training, travel and out-of-pocket expenses, supply, | 9 | | inventory, and other costs, and any other project related soft | 10 | | costs. | 11 | | To be eligible for the tax credits in subsection (a-6), | 12 | | all construction contracts shall include a requirement that | 13 | | the contractor enter into a project labor agreement with the | 14 | | building and construction trades council with geographic | 15 | | jurisdiction of the location of the proposed gaming facility. | 16 | | Notwithstanding any other provision of this subsection | 17 | | (a-7), this subsection (a-7) does not apply to an owners | 18 | | licensee unless such owners licensee spends at least | 19 | | $15,000,000 on construction and other costs related to its | 20 | | expansion, excluding the initial fees assessed for each | 21 | | incremental gaming position. | 22 | | This subsection (a-7) does not apply to owners licensees
| 23 | | authorized pursuant to subsection (e-5) of Section 7 of this
| 24 | | Act. | 25 | | For purposes of this subsection (a-7): | 26 | | "Building and construction trades council" means any |
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| 1 | | organization representing multiple construction entities that | 2 | | are monitoring or attentive to compliance with public or | 3 | | workers' safety laws, wage and hour requirements, or other | 4 | | statutory requirements or that are making or maintaining | 5 | | collective bargaining agreements. | 6 | | "Initial adjustment year" means the year commencing on | 7 | | January 1 of the calendar year immediately following the | 8 | | earlier of the following: | 9 | | (1) the commencement of gambling operations, either in | 10 | | a temporary or permanent facility, with respect to the | 11 | | owners license authorized under paragraph (1) of | 12 | | subsection (e-5) of Section 7 of this Act; or | 13 | | (2) June 28, 2022 (36 2021 (24 months after the | 14 | | effective date of Public Act 101-31); | 15 | | provided the initial adjustment year shall not commence | 16 | | earlier than June 28, 2020 (12 months after the effective date | 17 | | of Public Act 101-31). | 18 | | "Final adjustment year" means the 5th 2nd calendar year | 19 | | after the initial adjustment year, not including the initial | 20 | | adjustment year, and as may be extended further as described | 21 | | in this subsection (a-7). | 22 | | "Annual adjustment cap" means 10% 3% of adjusted gross | 23 | | receipts in a particular calendar year, and as may be | 24 | | increased further as otherwise described in this subsection | 25 | | (a-7). | 26 | | (a-8) Riverboat gambling operations conducted by a |
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| 1 | | licensed manager on
behalf of the State are not subject to the | 2 | | tax imposed under this Section.
| 3 | | (a-9) Beginning on January 1, 2020, the calculation of | 4 | | gross receipts or adjusted gross receipts, for the purposes of | 5 | | this Section, for a riverboat, a casino, or an organization | 6 | | gaming facility shall not include the dollar amount of | 7 | | non-cashable vouchers, coupons, and electronic promotions | 8 | | redeemed by wagerers upon the riverboat, in the casino, or in | 9 | | the organization gaming facility up to and including an amount | 10 | | not to exceed 20% of a riverboat's, a casino's, or an | 11 | | organization gaming facility's adjusted gross receipts. | 12 | | Beginning on January 1 2022, at the end of each month there | 13 | | shall be a
reconciliation calculation dividing the total daily | 14 | | promotional costs by the total daily
adjusted gross receipts | 15 | | to determine any adjustment to the daily credits not to exceed | 16 | | 20% of the monthly adjusted gross receipts for
each riverboat, | 17 | | casino, or organization gaming facility. Additionally, at the | 18 | | end of each calendar
year there shall be a reconciliation | 19 | | calculation dividing the total annual promotional
costs by the | 20 | | total annual adjusted gross receipts to determine any | 21 | | adjustment to the credits not to exceed 20% of
the annual | 22 | | adjusted gross receipts for each riverboat, casino, or | 23 | | organization gaming facility. Any additional
credits due shall | 24 | | be deducted from the next tax payments until all credits have | 25 | | been taken. | 26 | | The Illinois Gaming Board shall submit to the General |
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| 1 | | Assembly a comprehensive report no later than March 31, 2023 | 2 | | detailing, at a minimum, the effect of removing non-cashable | 3 | | vouchers, coupons, and electronic promotions from this | 4 | | calculation on net gaming revenues to the State in calendar | 5 | | years 2020 through 2022, the increase or reduction in wagerers | 6 | | as a result of removing non-cashable vouchers, coupons, and | 7 | | electronic promotions from this calculation, the effect of the | 8 | | tax rates in subsection (a-5) on net gaming revenues to this | 9 | | State, and proposed modifications to the calculation. | 10 | | (a-10) The taxes imposed by this Section shall be paid by | 11 | | the licensed
owner or the organization gaming licensee to the | 12 | | Board not later than 5:00 o'clock p.m. of the day after the day
| 13 | | when the wagers were made.
| 14 | | (a-15) If the privilege tax imposed under subsection (a-3) | 15 | | is no longer imposed pursuant to item (i) of the last paragraph | 16 | | of subsection (a-3), then by June 15 of each year, each owners | 17 | | licensee, other than an owners licensee that admitted | 18 | | 1,000,000 persons or
fewer in calendar year 2004, must, in | 19 | | addition to the payment of all amounts otherwise due under | 20 | | this Section, pay to the Board a reconciliation payment in the | 21 | | amount, if any, by which the licensed owner's base amount | 22 | | exceeds the amount of net privilege tax paid by the licensed | 23 | | owner to the Board in the then current State fiscal year. A | 24 | | licensed owner's net privilege tax obligation due for the | 25 | | balance of the State fiscal year shall be reduced up to the | 26 | | total of the amount paid by the licensed owner in its June 15 |
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| 1 | | reconciliation payment. The obligation imposed by this | 2 | | subsection (a-15) is binding on any person, firm, corporation, | 3 | | or other entity that acquires an ownership interest in any | 4 | | such owners license. The obligation imposed under this | 5 | | subsection (a-15) terminates on the earliest of: (i) July 1, | 6 | | 2007, (ii) the first day after the effective date of this | 7 | | amendatory Act of the 94th General Assembly that riverboat | 8 | | gambling operations are conducted pursuant to a dormant | 9 | | license, (iii) the first day that riverboat gambling | 10 | | operations are conducted under the authority of an owners | 11 | | license that is in addition to the 10 owners licenses | 12 | | initially authorized under this Act, or (iv) the first day | 13 | | that a licensee under the Illinois Horse Racing Act of 1975 | 14 | | conducts gaming operations with slot machines or other | 15 | | electronic gaming devices. The Board must reduce the | 16 | | obligation imposed under this subsection (a-15) by an amount | 17 | | the Board deems reasonable for any of the following reasons: | 18 | | (A) an act or acts of God, (B) an act of bioterrorism or | 19 | | terrorism or a bioterrorism or terrorism threat that was | 20 | | investigated by a law enforcement agency, or (C) a condition | 21 | | beyond the control of the owners licensee that does not result | 22 | | from any act or omission by the owners licensee or any of its | 23 | | agents and that poses a hazardous threat to the health and | 24 | | safety of patrons. If an owners licensee pays an amount in | 25 | | excess of its liability under this Section, the Board shall | 26 | | apply the overpayment to future payments required under this |
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| 1 | | Section. | 2 | | For purposes of this subsection (a-15): | 3 | | "Act of God" means an incident caused by the operation of | 4 | | an extraordinary force that cannot be foreseen, that cannot be | 5 | | avoided by the exercise of due care, and for which no person | 6 | | can be held liable.
| 7 | | "Base amount" means the following: | 8 | | For a riverboat in Alton, $31,000,000.
| 9 | | For a riverboat in East Peoria, $43,000,000.
| 10 | | For the Empress riverboat in Joliet, $86,000,000.
| 11 | | For a riverboat in Metropolis, $45,000,000.
| 12 | | For the Harrah's riverboat in Joliet, $114,000,000.
| 13 | | For a riverboat in Aurora, $86,000,000.
| 14 | | For a riverboat in East St. Louis, $48,500,000.
| 15 | | For a riverboat in Elgin, $198,000,000.
| 16 | | "Dormant license" has the meaning ascribed to it in | 17 | | subsection (a-3).
| 18 | | "Net privilege tax" means all privilege taxes paid by a | 19 | | licensed owner to the Board under this Section, less all | 20 | | payments made from the State Gaming Fund pursuant to | 21 | | subsection (b) of this Section. | 22 | | The changes made to this subsection (a-15) by Public Act | 23 | | 94-839 are intended to restate and clarify the intent of | 24 | | Public Act 94-673 with respect to the amount of the payments | 25 | | required to be made under this subsection by an owners | 26 | | licensee to the Board.
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| 1 | | (b) From the tax revenue from riverboat or casino gambling
| 2 | | deposited in the State Gaming Fund under this Section, an | 3 | | amount equal to 5% of
adjusted gross receipts generated by a | 4 | | riverboat or a casino, other than a riverboat or casino | 5 | | designated in paragraph (1), (3), or (4) of subsection (e-5) | 6 | | of Section 7, shall be paid monthly, subject
to appropriation | 7 | | by the General Assembly, to the unit of local government in | 8 | | which the casino is located or that
is designated as the home | 9 | | dock of the riverboat. Notwithstanding anything to the | 10 | | contrary, beginning on the first day that an owners licensee | 11 | | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | 12 | | (e-5) of Section 7 conducts gambling operations, either in a | 13 | | temporary facility or a permanent facility, and for 2 years | 14 | | thereafter, a unit of local government designated as the home | 15 | | dock of a riverboat whose license was issued before January 1, | 16 | | 2019, other than a riverboat conducting gambling operations in | 17 | | the City of East St. Louis, shall not receive less under this | 18 | | subsection (b) than the amount the unit of local government | 19 | | received under this subsection (b) in calendar year 2018. | 20 | | Notwithstanding anything to the contrary and because the City | 21 | | of East St. Louis is a financially distressed city, beginning | 22 | | on the first day that an owners licensee under paragraph (1), | 23 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | 24 | | conducts gambling operations, either in a temporary facility | 25 | | or a permanent facility, and for 10 years thereafter, a unit of | 26 | | local government designated as the home dock of a riverboat |
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| 1 | | conducting gambling operations in the City of East St. Louis | 2 | | shall not receive less under this subsection (b) than the | 3 | | amount the unit of local government received under this | 4 | | subsection (b) in calendar year 2018. | 5 | | From the tax revenue
deposited in the State Gaming Fund | 6 | | pursuant to riverboat or casino gambling operations
conducted | 7 | | by a licensed manager on behalf of the State, an amount equal | 8 | | to 5%
of adjusted gross receipts generated pursuant to those | 9 | | riverboat or casino gambling
operations shall be paid monthly,
| 10 | | subject to appropriation by the General Assembly, to the unit | 11 | | of local
government that is designated as the home dock of the | 12 | | riverboat upon which
those riverboat gambling operations are | 13 | | conducted or in which the casino is located. | 14 | | From the tax revenue from riverboat or casino gambling | 15 | | deposited in the State Gaming Fund under this Section, an | 16 | | amount equal to 5% of the adjusted gross receipts generated by | 17 | | a riverboat designated in paragraph (3) of subsection (e-5) of | 18 | | Section 7 shall be divided and remitted monthly, subject to | 19 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, | 20 | | 15% to North Chicago, and 5% to Lake County. | 21 | | From the tax revenue from riverboat or casino gambling | 22 | | deposited in the State Gaming Fund under this Section, an | 23 | | amount equal to 5% of the adjusted gross receipts generated by | 24 | | a riverboat designated in paragraph (4) of subsection (e-5) of | 25 | | Section 7 shall be remitted monthly, subject to appropriation, | 26 | | as follows: 70% to the City of Rockford, 5% to the City of |
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| 1 | | Loves Park, 5% to the Village of Machesney, and 20% to | 2 | | Winnebago County. | 3 | | From the tax revenue from riverboat or casino gambling | 4 | | deposited in the State Gaming Fund under this Section, an | 5 | | amount equal to 5% of the adjusted gross receipts generated by | 6 | | a riverboat designated in paragraph (5) of subsection (e-5) of | 7 | | Section 7 shall be remitted monthly, subject to appropriation, | 8 | | as follows: 2% to the unit of local government in which the | 9 | | riverboat or casino is located, and 3% shall be distributed: | 10 | | (A) in accordance with a regional capital development plan | 11 | | entered into by the following communities: Village of Beecher, | 12 | | City of Blue Island, Village of Burnham, City of Calumet City, | 13 | | Village of Calumet Park, City of Chicago Heights, City of | 14 | | Country Club Hills, Village of Crestwood, Village of Crete, | 15 | | Village of Dixmoor, Village of Dolton, Village of East Hazel | 16 | | Crest, Village of Flossmoor, Village of Ford Heights, Village | 17 | | of Glenwood, City of Harvey, Village of Hazel Crest, Village | 18 | | of Homewood, Village of Lansing, Village of Lynwood, City of | 19 | | Markham, Village of Matteson, Village of Midlothian, Village | 20 | | of Monee, City of Oak Forest, Village of Olympia Fields, | 21 | | Village of Orland Hills, Village of Orland Park, City of Palos | 22 | | Heights, Village of Park Forest, Village of Phoenix, Village | 23 | | of Posen, Village of Richton Park, Village of Riverdale, | 24 | | Village of Robbins, Village of Sauk Village, Village of South | 25 | | Chicago Heights, Village of South Holland, Village of Steger, | 26 | | Village of Thornton, Village of Tinley Park, Village of |
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| 1 | | University Park and Village of Worth; or (B) if no regional | 2 | | capital development plan exists, equally among the communities | 3 | | listed in item (A) to be used for capital expenditures or | 4 | | public pension payments, or both. | 5 | | Units of local government may refund any portion of the | 6 | | payment that they receive pursuant to this subsection (b) to | 7 | | the riverboat or casino.
| 8 | | (b-4) Beginning on the first day the licensee under | 9 | | paragraph (5) of subsection (e-5) of Section 7 conducts | 10 | | gambling operations, either in a temporary facility or a | 11 | | permanent facility, and ending on July 31, 2042, from the tax | 12 | | revenue deposited in the State Gaming Fund under this Section, | 13 | | $5,000,000 shall be paid annually, subject
to appropriation, | 14 | | to the host municipality of that owners licensee of a license | 15 | | issued or re-issued pursuant to Section
7.1 of this Act before | 16 | | January 1, 2012. Payments received by the host municipality | 17 | | pursuant to this subsection (b-4) may not be shared with any | 18 | | other unit of local government. | 19 | | (b-5) Beginning on June 28, 2019 (the effective date of | 20 | | Public Act 101-31), from the tax revenue
deposited in the | 21 | | State Gaming Fund under this Section, an amount equal to 3% of
| 22 | | adjusted gross receipts generated by each organization gaming | 23 | | facility located outside Madison County shall be paid monthly, | 24 | | subject
to appropriation by the General Assembly, to a | 25 | | municipality other than the Village of Stickney in which each | 26 | | organization gaming facility is located or, if the |
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| 1 | | organization gaming facility is not located within a | 2 | | municipality, to the county in which the organization gaming | 3 | | facility is located, except as otherwise provided in this | 4 | | Section. From the tax revenue deposited in the State Gaming | 5 | | Fund under this Section, an amount equal to 3% of adjusted | 6 | | gross receipts generated by an organization gaming facility | 7 | | located in the Village of Stickney shall be paid monthly, | 8 | | subject to appropriation by the General Assembly, as follows: | 9 | | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | 10 | | to the Town of Cicero, and 20% to the Stickney Public Health | 11 | | District. | 12 | | From the tax revenue deposited in the State Gaming Fund | 13 | | under this Section, an amount equal to 5% of adjusted gross | 14 | | receipts generated by an organization gaming facility located | 15 | | in the City of Collinsville shall be paid monthly, subject to | 16 | | appropriation by the General Assembly, as follows: 30% to the | 17 | | City of Alton, 30% to the City of East St. Louis, and 40% to | 18 | | the City of Collinsville. | 19 | | Municipalities and counties may refund any portion of the | 20 | | payment that they receive pursuant to this subsection (b-5) to | 21 | | the organization gaming facility. | 22 | | (b-6) Beginning on June 28, 2019 (the effective date of | 23 | | Public Act 101-31), from the tax revenue deposited in the | 24 | | State Gaming Fund under this Section, an amount equal to 2% of | 25 | | adjusted gross receipts generated by an organization gaming | 26 | | facility located outside Madison County shall be paid monthly, |
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| 1 | | subject to appropriation by the General Assembly, to the | 2 | | county in which the organization gaming facility is located | 3 | | for the purposes of its criminal justice system or health care | 4 | | system. | 5 | | Counties may refund any portion of the payment that they | 6 | | receive pursuant to this subsection (b-6) to the organization | 7 | | gaming facility. | 8 | | (b-7) From the tax revenue from the organization gaming | 9 | | licensee located in one of the following townships of Cook | 10 | | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | 11 | | Worth, an amount equal to 5% of the adjusted gross receipts | 12 | | generated by that organization gaming licensee shall be | 13 | | remitted monthly, subject to appropriation, as follows: 2% to | 14 | | the unit of local government in which the organization gaming | 15 | | licensee is located, and 3% shall be distributed: (A) in | 16 | | accordance with a regional capital development plan entered | 17 | | into by the following communities: Village of Beecher, City of | 18 | | Blue Island, Village of Burnham, City of Calumet City, Village | 19 | | of Calumet Park, City of Chicago Heights, City of Country Club | 20 | | Hills, Village of Crestwood, Village of Crete, Village of | 21 | | Dixmoor, Village of Dolton, Village of East Hazel Crest, | 22 | | Village of Flossmoor, Village of Ford Heights, Village of | 23 | | Glenwood, City of Harvey, Village of Hazel Crest, Village of | 24 | | Homewood, Village of Lansing, Village of Lynwood, City of | 25 | | Markham, Village of Matteson, Village of Midlothian, Village | 26 | | of Monee, City of Oak Forest, Village of Olympia Fields, |
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| 1 | | Village of Orland Hills, Village of Orland Park, City of Palos | 2 | | Heights, Village of Park Forest, Village of Phoenix, Village | 3 | | of Posen, Village of Richton Park, Village of Riverdale, | 4 | | Village of Robbins, Village of Sauk Village, Village of South | 5 | | Chicago Heights, Village of South Holland, Village of Steger, | 6 | | Village of Thornton, Village of Tinley Park, Village of | 7 | | University Park, and Village of Worth; or (B) if no regional | 8 | | capital development plan exists, equally among the communities | 9 | | listed in item (A) to be used for capital expenditures or | 10 | | public pension payments, or both. | 11 | | (b-8) In lieu of the payments under subsection (b) of this | 12 | | Section, from the tax revenue deposited in the State Gaming
| 13 | | Fund pursuant to riverboat or casino gambling operations | 14 | | conducted by an owners licensee
under paragraph (1) of | 15 | | subsection (e-5) of Section 7, an amount equal to the tax | 16 | | revenue
generated from the privilege tax imposed by paragraph | 17 | | (2) of subsection (a-5) that is to be
paid to the City of | 18 | | Chicago shall be paid monthly, subject
to appropriation by the | 19 | | General Assembly, as follows: (1) an amount equal to 0.5% of | 20 | | the annual adjusted gross receipts
generated by the owners | 21 | | licensee under paragraph (1) of subsection (e-5) of Section 7 | 22 | | to the home rule county in which the owners licensee is located | 23 | | for the purpose of enhancing
the county's criminal justice | 24 | | system; and (2) the balance to the City of Chicago and shall be | 25 | | expended or obligated by the City of Chicago for pension | 26 | | payments in accordance with Public Act 99-506. |
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| 1 | | (c) Appropriations, as approved by the General Assembly, | 2 | | may be made
from the State Gaming Fund to the Board (i) for the | 3 | | administration and enforcement of this Act and the Video | 4 | | Gaming Act, (ii) for distribution to the Department of State | 5 | | Police and to the Department of Revenue for the enforcement of | 6 | | this Act and the Video Gaming Act , and (iii) to the
Department | 7 | | of Human Services for the administration of programs to treat
| 8 | | problem gambling, including problem gambling from sports | 9 | | wagering. The Board's annual appropriations request must | 10 | | separately state its funding needs for the regulation of | 11 | | gaming authorized under Section 7.7, riverboat gaming, casino | 12 | | gaming, video gaming, and sports wagering.
| 13 | | (c-2) An amount equal to 2% of the adjusted gross receipts | 14 | | generated by an organization gaming facility located within a | 15 | | home rule county with a population of over 3,000,000 | 16 | | inhabitants shall be paid, subject to appropriation
from the | 17 | | General Assembly, from the State Gaming Fund to the home rule
| 18 | | county in which the organization gaming licensee is located | 19 | | for the purpose of
enhancing the county's criminal justice | 20 | | system. | 21 | | (c-3) Appropriations, as approved by the General Assembly, | 22 | | may be made from the tax revenue deposited into the State | 23 | | Gaming Fund from organization gaming licensees pursuant to | 24 | | this Section for the administration and enforcement of this | 25 | | Act.
| 26 | | (c-4) After payments required under subsections (b), |
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| 1 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | 2 | | the tax revenue from organization gaming licensees deposited | 3 | | into the State Gaming Fund under this Section, all remaining | 4 | | amounts from organization gaming licensees shall be | 5 | | transferred into the Capital Projects Fund. | 6 | | (c-5) (Blank).
| 7 | | (c-10) Each year the General Assembly shall appropriate | 8 | | from the General
Revenue Fund to the Education Assistance Fund | 9 | | an amount equal to the amount
paid into the Horse Racing Equity | 10 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
| 11 | | (c-15) After the payments required under subsections (b), | 12 | | (c), and (c-5)
have been made, an amount equal to 2% of the | 13 | | adjusted gross receipts of (1)
an owners licensee that | 14 | | relocates pursuant to Section 11.2, (2) an owners
licensee | 15 | | conducting riverboat gambling operations pursuant to
an
owners | 16 | | license that is initially issued after June 25, 1999,
or (3) | 17 | | the first
riverboat gambling operations conducted by a | 18 | | licensed manager on behalf of the
State under Section 7.3,
| 19 | | whichever comes first, shall be paid, subject to appropriation
| 20 | | from the General Assembly, from the State Gaming Fund to each | 21 | | home rule
county with a population of over 3,000,000 | 22 | | inhabitants for the purpose of
enhancing the county's criminal | 23 | | justice system.
| 24 | | (c-20) Each year the General Assembly shall appropriate | 25 | | from the General
Revenue Fund to the Education Assistance Fund | 26 | | an amount equal to the amount
paid to each home rule county |
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| 1 | | with a population of over 3,000,000 inhabitants
pursuant to | 2 | | subsection (c-15) in the prior calendar year.
| 3 | | (c-21) After the payments required under subsections (b), | 4 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | 5 | | been made, an amount equal to 0.5% of the adjusted gross | 6 | | receipts generated by the owners licensee under paragraph (1) | 7 | | of subsection (e-5) of Section 7 shall be paid monthly, | 8 | | subject to appropriation
from the General Assembly, from the | 9 | | State Gaming Fund to the home rule
county in which the owners | 10 | | licensee is located for the purpose of
enhancing the county's | 11 | | criminal justice system. | 12 | | (c-22) After the payments required under subsections (b), | 13 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | 14 | | (c-21) have been made, an amount equal to 2% of the adjusted | 15 | | gross receipts generated by the owners licensee under | 16 | | paragraph (5) of subsection (e-5) of Section 7 shall be paid, | 17 | | subject to appropriation
from the General Assembly, from the | 18 | | State Gaming Fund to the home rule
county in which the owners | 19 | | licensee is located for the purpose of
enhancing the county's | 20 | | criminal justice system. | 21 | | (c-25) From July 1, 2013 and each July 1 thereafter | 22 | | through July 1, 2019, $1,600,000 shall be transferred from the | 23 | | State Gaming Fund to the Chicago State University Education | 24 | | Improvement Fund.
| 25 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 | 26 | | shall be transferred from the State Gaming Fund to the Chicago |
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| 1 | | State University Education Improvement Fund. | 2 | | (c-30) On July 1, 2013 or as soon as possible thereafter, | 3 | | $92,000,000 shall be transferred from the State Gaming Fund to | 4 | | the School Infrastructure Fund and $23,000,000 shall be | 5 | | transferred from the State Gaming Fund to the Horse Racing | 6 | | Equity Fund. | 7 | | (c-35) Beginning on July 1, 2013, in addition to any | 8 | | amount transferred under subsection (c-30) of this Section, | 9 | | $5,530,000 shall be transferred monthly from the State Gaming | 10 | | Fund to the School Infrastructure Fund. | 11 | | (d) From time to time, the
Board shall transfer the | 12 | | remainder of the funds
generated by this Act into the | 13 | | Education
Assistance Fund, created by Public Act 86-0018, of | 14 | | the State of Illinois.
| 15 | | (e) Nothing in this Act shall prohibit the unit of local | 16 | | government
designated as the home dock of the riverboat from | 17 | | entering into agreements
with other units of local government | 18 | | in this State or in other states to
share its portion of the | 19 | | tax revenue.
| 20 | | (f) To the extent practicable, the Board shall administer | 21 | | and collect the
wagering taxes imposed by this Section in a | 22 | | manner consistent with the
provisions of Sections 4, 5, 5a, | 23 | | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of | 24 | | the Retailers' Occupation Tax Act and Section 3-7 of the
| 25 | | Uniform Penalty and Interest Act.
| 26 | | (Source: P.A. 101-31, Article 25, Section 25-910, eff. |
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| 1 | | 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; | 2 | | 101-648, eff. 6-30-20.)
| 3 | | Section 10. The Sports Wagering Act is amended by changing | 4 | | Sections 25-15 and 25-90 as follows: | 5 | | (230 ILCS 45/25-15)
| 6 | | Sec. 25-15. Board duties and powers. | 7 | | (a) Except for sports wagering conducted under Section | 8 | | 25-70, the Board shall have the authority to regulate the | 9 | | conduct of sports wagering under this Act. | 10 | | (b) The Board may adopt any rules the Board considers | 11 | | necessary for the successful implementation, administration, | 12 | | and enforcement of this Act, except for Section 25-70. Rules | 13 | | proposed by the Board may be adopted as emergency rules | 14 | | pursuant to Section 5-45 of the Illinois Administrative | 15 | | Procedure Act. | 16 | | (c) The Board shall levy and collect all fees, surcharges, | 17 | | civil penalties, and monthly taxes on adjusted gross sports | 18 | | wagering receipts imposed by this Act and deposit all moneys | 19 | | into the Sports Wagering Fund, except as otherwise provided | 20 | | under this Act. | 21 | | (d) The Board may exercise any other powers necessary to | 22 | | enforce the provisions of this Act that it regulates and the | 23 | | rules of the Board. | 24 | | (e) The Board shall adopt rules for a license to be |
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| 1 | | employed by a master sports wagering licensee when the | 2 | | employee works in a designated gaming area that has sports | 3 | | wagering or performs duties in furtherance of or associated | 4 | | with the operation of sports wagering by the master sports | 5 | | wagering licensee (occupational license), which shall require | 6 | | an annual license fee of $250. However,
occupational licenses | 7 | | issued under the Illinois Gambling Act for employees of an | 8 | | owners license or organization gaming licensee, once
granted, | 9 | | are considered equivalent licenses to work in sports wagering | 10 | | positions located at the same
gaming facility. License fees | 11 | | shall be deposited into the State Gaming Fund and used for the | 12 | | administration of this Act. | 13 | | (f) The Board may require that licensees share, in real | 14 | | time and at the sports wagering account level, information | 15 | | regarding a wagerer, amount and type of wager, the time the | 16 | | wager was placed, the location of the wager, including the | 17 | | Internet protocol address, if applicable, the outcome of the | 18 | | wager, and records of abnormal wagering activity. Information | 19 | | shared under this subsection (f) must be submitted in the form | 20 | | and manner as required by rule. If a sports governing body has | 21 | | notified the Board that real-time information sharing for | 22 | | wagers placed on its sports events is necessary and desirable, | 23 | | licensees may share the same information in the form and | 24 | | manner required by the Board by rule with the sports governing | 25 | | body or its designee with respect to wagers on its sports | 26 | | events subject to applicable federal, State, or local laws or |
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| 1 | | regulations, including, without limitation, privacy laws and | 2 | | regulations. Such information may be provided in anonymized | 3 | | form and may be used by a sports governing body solely for | 4 | | integrity purposes. For purposes of this subsection (f), | 5 | | "real-time" means a commercially reasonable periodic interval. | 6 | | (g) A master sports wagering licensee, professional sports | 7 | | team, league, or association, sports governing body, or | 8 | | institution of higher education may submit to the Board in | 9 | | writing a request to prohibit a type or form of wagering if the | 10 | | master sports wagering licensee, professional sports team, | 11 | | league, or association, sports governing body, or institution | 12 | | of higher education believes that such wagering by type or | 13 | | form is contrary to public policy, unfair to consumers, or | 14 | | affects the integrity of a particular sport or the sports | 15 | | betting industry. The Board shall grant the request upon a | 16 | | demonstration of good cause from the requester and | 17 | | consultation with licensees. The Board shall respond to a | 18 | | request pursuant to this subsection (g) concerning a | 19 | | particular event before the start of the event or, if it is not | 20 | | feasible to respond before the start of the event, as soon as | 21 | | practicable. | 22 | | (h) The Board and master sports wagering licensees may | 23 | | cooperate with investigations conducted by sports governing | 24 | | bodies or law enforcement agencies, including, but not limited | 25 | | to, providing and facilitating the provision of account-level | 26 | | betting information and audio or video files relating to |
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| 1 | | persons placing wagers. | 2 | | (i) A master sports wagering licensee shall make | 3 | | commercially reasonable efforts to promptly notify the Board | 4 | | any information relating to: | 5 | | (1) criminal or disciplinary proceedings commenced | 6 | | against the master sports wagering licensee in connection | 7 | | with its operations; | 8 | | (2) abnormal wagering activity or patterns that may | 9 | | indicate a concern with the integrity of a sports event or | 10 | | sports events; | 11 | | (3) any potential breach of the relevant sports | 12 | | governing body's internal rules and codes of conduct | 13 | | pertaining to sports wagering that a licensee has | 14 | | knowledge of; | 15 | | (4) any other conduct that corrupts a wagering outcome | 16 | | of a sports event or sports events for purposes of | 17 | | financial gain, including match fixing; and | 18 | | (5) suspicious or illegal wagering activities, | 19 | | including use of funds derived from illegal activity, | 20 | | wagers to conceal or launder funds derived from illegal | 21 | | activity, using agents to place wagers, and using false | 22 | | identification. | 23 | | A master sports wagering licensee shall also make | 24 | | commercially reasonable efforts to promptly report information | 25 | | relating to conduct described in paragraphs (2), (3), and (4) | 26 | | of this subsection (i) to the relevant sports governing body.
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| 1 | | (Source: P.A. 101-31, eff. 6-28-19.) | 2 | | (230 ILCS 45/25-90)
| 3 | | Sec. 25-90. Tax; Sports Wagering Fund. | 4 | | (a) For the privilege of holding a license to operate | 5 | | sports wagering under this Act, this State shall impose and | 6 | | collect 15% of a master sports wagering licensee's adjusted | 7 | | gross sports wagering receipts from sports wagering. The | 8 | | accrual method of accounting shall be used for purposes of | 9 | | calculating the amount of the tax owed by the licensee. | 10 | | The taxes levied and collected pursuant to this subsection | 11 | | (a) are due and payable to the Board no later than the last day | 12 | | of the month following the calendar month in which the | 13 | | adjusted gross sports wagering receipts were received and the | 14 | | tax obligation was accrued. | 15 | | (a-5) In addition to the tax imposed under subsection (a) | 16 | | of this Section, for the privilege of holding a license to | 17 | | operate sports wagering under this Act, the State shall impose | 18 | | and collect 2% of the adjusted gross receipts from sports | 19 | | wagers that are placed within a home rule county with a | 20 | | population of over 3,000,000 inhabitants, which shall be paid, | 21 | | subject to appropriation from the General Assembly, from the | 22 | | Sports Wagering Fund to that home rule county for the purpose | 23 | | of enhancing the county's criminal justice system. | 24 | | (a-10) Beginning on January 1, 2022, the calculation of | 25 | | adjusted gross sports wagering receipts, for the purposes of |
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| 1 | | this Section, for a master sports wagering licensee shall not | 2 | | include the dollar amount of non-cashable vouchers, coupons, | 3 | | and electronic promotions redeemed by wagerers upon the master | 4 | | sports wagering licensee up to and including an amount not to | 5 | | exceed 20% of a master sports wagering licensee's adjusted | 6 | | gross sports wagering receipts. At the end of each month there | 7 | | shall be a reconciliation calculation dividing the total daily | 8 | | promotional costs by the total daily adjusted gross sports | 9 | | wagering receipts to determine any adjustment to the daily | 10 | | credits not to exceed 20% of the monthly adjusted gross sports | 11 | | wagering receipts for each master sports wagering licensee. | 12 | | Additionally, at the end of each calendar year there shall be a | 13 | | reconciliation calculation dividing the total annual | 14 | | promotional costs by the total annual adjusted gross sports | 15 | | wagering receipts to determine any adjustment to the credits | 16 | | not to exceed 20% of the annual adjusted gross sports wagering | 17 | | receipts for each master sports wagering licensee. Any | 18 | | additional credits due shall be deducted from the next tax | 19 | | payments until all credits have been taken. | 20 | | The Illinois Gaming Board shall submit to the General | 21 | | Assembly a comprehensive report no later than March 31, 2025 | 22 | | detailing, at a minimum, the effect of removing non-cashable | 23 | | vouchers, coupons, and electronic promotions from this | 24 | | calculation on net sports wagering revenues to the State in | 25 | | calendar years 2022 through 2024, the increase or reduction in | 26 | | wagerers as a result of removing non-cashable vouchers, |
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| 1 | | coupons, and electronic promotions from this calculation, the | 2 | | effect of the tax rates in subsection (a-5) on net sports | 3 | | wagering revenues to this State, and proposed modifications to | 4 | | the calculation. | 5 | | (b) The Sports Wagering Fund is hereby created as special | 6 | | fund in the State treasury. Except as otherwise provided in | 7 | | this Act, all moneys collected under this Act by the Board | 8 | | shall be deposited into the Sports Wagering Fund. On the 25th | 9 | | of each month, any moneys remaining in the Sports Wagering | 10 | | Fund shall be transferred to the Capital Projects Fund.
| 11 | | (Source: P.A. 101-31, eff. 6-28-19.)".
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