Full Text of HB5412 103rd General Assembly
HB5412ham001 103RD GENERAL ASSEMBLY | Rep. Joe C. Sosnowski Filed: 3/12/2024 | | 10300HB5412ham001 | | LRB103 34192 HLH 70205 a |
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| 1 | | AMENDMENT TO HOUSE BILL 5412
| 2 | | AMENDMENT NO. ______. Amend House Bill 5412 on page 24, | 3 | | immediately below line 16, by inserting the following: | 4 | | "Section 20. The Illinois Horse Racing Act of 1975 is | 5 | | amended by changing Sections 27 and 28.1 as follows: | 6 | | (230 ILCS 5/27) (from Ch. 8, par. 37-27) | 7 | | Sec. 27. (a) In addition to the organization license fee | 8 | | provided by this Act, until January 1, 2000, a graduated | 9 | | privilege tax is hereby imposed for conducting the pari-mutuel | 10 | | system of wagering permitted under this Act. Until January 1, | 11 | | 2000, except as provided in subsection (g) of Section 27 of | 12 | | this Act, all of the breakage of each racing day held by any | 13 | | licensee in the State shall be paid to the State. Until January | 14 | | 1, 2000, such daily graduated privilege tax shall be paid by | 15 | | the licensee from the amount permitted to be retained under | 16 | | this Act. Until January 1, 2000, each day's graduated |
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| 1 | | privilege tax, breakage, and Horse Racing Tax Allocation funds | 2 | | shall be remitted to the Department of Revenue within 48 hours | 3 | | after the close of the racing day upon which it is assessed or | 4 | | within such other time as the Board prescribes. The privilege | 5 | | tax hereby imposed, until January 1, 2000, shall be a flat tax | 6 | | at the rate of 2% of the daily pari-mutuel handle except as | 7 | | provided in Section 27.1. | 8 | | In addition, every organization licensee, except as | 9 | | provided in Section 27.1 of this Act, which conducts multiple | 10 | | wagering shall pay, until January 1, 2000, as a privilege tax | 11 | | on multiple wagers an amount equal to 1.25% of all moneys | 12 | | wagered each day on such multiple wagers, plus an additional | 13 | | amount equal to 3.5% of the amount wagered each day on any | 14 | | other multiple wager which involves a single betting interest | 15 | | on 3 or more horses. The licensee shall remit the amount of | 16 | | such taxes to the Department of Revenue within 48 hours after | 17 | | the close of the racing day on which it is assessed or within | 18 | | such other time as the Board prescribes. | 19 | | This subsection (a) shall be inoperative and of no force | 20 | | and effect on and after January 1, 2000. | 21 | | (a-5) Beginning on January 1, 2000, a flat pari-mutuel tax | 22 | | at the rate of 1.5% of the daily pari-mutuel handle is imposed | 23 | | at all pari-mutuel wagering facilities and on advance deposit | 24 | | wagering from a location other than a wagering facility, | 25 | | except as otherwise provided for in this subsection (a-5). In | 26 | | addition to the pari-mutuel tax imposed on advance deposit |
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| 1 | | wagering pursuant to this subsection (a-5), beginning on | 2 | | August 24, 2012 (the effective date of Public Act 97-1060), an | 3 | | additional pari-mutuel tax at the rate of 0.25% shall be | 4 | | imposed on advance deposit wagering. Until August 25, 2012, | 5 | | the additional 0.25% pari-mutuel tax imposed on advance | 6 | | deposit wagering by Public Act 96-972 shall be deposited into | 7 | | the Quarter Horse Purse Fund, which shall be created as a | 8 | | non-appropriated trust fund administered by the Board for | 9 | | grants to thoroughbred organization licensees for payment of | 10 | | purses for quarter horse races conducted by the organization | 11 | | licensee. Beginning on August 26, 2012, the additional 0.25% | 12 | | pari-mutuel tax imposed on advance deposit wagering shall be | 13 | | deposited into the Standardbred Purse Fund, which shall be | 14 | | created as a non-appropriated trust fund administered by the | 15 | | Board, for grants to the standardbred organization licensees | 16 | | for payment of purses for standardbred horse races conducted | 17 | | by the organization licensee. Thoroughbred organization | 18 | | licensees may petition the Board to conduct quarter horse | 19 | | racing and receive purse grants from the Quarter Horse Purse | 20 | | Fund. The Board shall have complete discretion in distributing | 21 | | the Quarter Horse Purse Fund to the petitioning organization | 22 | | licensees. Beginning on July 26, 2010 (the effective date of | 23 | | Public Act 96-1287), a pari-mutuel tax at the rate of 0.75% of | 24 | | the daily pari-mutuel handle is imposed at a pari-mutuel | 25 | | facility whose license is derived from a track located in a | 26 | | county that borders the Mississippi River and conducted live |
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| 1 | | racing in the previous year. The pari-mutuel tax imposed by | 2 | | this subsection (a-5) shall be remitted to the Board | 3 | | Department of Revenue within 48 hours after the close of the | 4 | | racing day upon which it is assessed or within such other time | 5 | | as the Board prescribes. | 6 | | (a-10) Beginning on the date when an organization licensee | 7 | | begins conducting gaming pursuant to an organization gaming | 8 | | license, the following pari-mutuel tax is imposed upon an | 9 | | organization licensee on Illinois races at the licensee's | 10 | | racetrack: | 11 | | 1.5% of the pari-mutuel handle at or below the average | 12 | | daily pari-mutuel handle for 2011. | 13 | | 2% of the pari-mutuel handle above the average daily | 14 | | pari-mutuel handle for 2011 up to 125% of the average | 15 | | daily pari-mutuel handle for 2011. | 16 | | 2.5% of the pari-mutuel handle 125% or more above the | 17 | | average daily pari-mutuel handle for 2011 up to 150% of | 18 | | the average daily pari-mutuel handle for 2011. | 19 | | 3% of the pari-mutuel handle 150% or more above the | 20 | | average daily pari-mutuel handle for 2011 up to 175% of | 21 | | the average daily pari-mutuel handle for 2011. | 22 | | 3.5% of the pari-mutuel handle 175% or more above the | 23 | | average daily pari-mutuel handle for 2011. | 24 | | The pari-mutuel tax imposed by this subsection (a-10) | 25 | | shall be remitted to the Board within 48 hours after the close | 26 | | of the racing day upon which it is assessed or within such |
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| 1 | | other time as the Board prescribes. | 2 | | (b) On or before December 31, 1999, in the event that any | 3 | | organization licensee conducts 2 separate programs of races on | 4 | | any day, each such program shall be considered a separate | 5 | | racing day for purposes of determining the daily handle and | 6 | | computing the privilege tax on such daily handle as provided | 7 | | in subsection (a) of this Section. | 8 | | (c) Licensees shall at all times keep accurate books and | 9 | | records of all monies wagered on each day of a race meeting and | 10 | | of the taxes paid to the Board Department of Revenue under the | 11 | | provisions of this Section. The Board or its duly authorized | 12 | | representative or representatives shall at all reasonable | 13 | | times have access to such records for the purpose of examining | 14 | | and checking the same and ascertaining whether the proper | 15 | | amount of taxes is being paid as provided. The Board shall | 16 | | require verified reports and a statement of the total of all | 17 | | monies wagered daily at each wagering facility upon which the | 18 | | taxes are assessed and may prescribe forms upon which such | 19 | | reports and statement shall be made. | 20 | | (d) Before a license is issued or re-issued, the licensee | 21 | | shall post a bond in the sum of $500,000 to the State of | 22 | | Illinois. The bond shall be used to guarantee that the | 23 | | licensee faithfully makes the payments, keeps the books and | 24 | | records, makes reports, and conducts games of chance in | 25 | | conformity with this Act and the rules adopted by the Board. | 26 | | The bond shall not be canceled by a surety on less than 30 |
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| 1 | | days' notice in writing to the Board. If a bond is canceled and | 2 | | the licensee fails to file a new bond with the Board in the | 3 | | required amount on or before the effective date of | 4 | | cancellation, the licensee's license shall be revoked. The | 5 | | total and aggregate liability of the surety on the bond is | 6 | | limited to the amount specified in the bond. | 7 | | (e) No other license fee, privilege tax, excise tax, or | 8 | | racing fee, except as provided in this Act, shall be assessed | 9 | | or collected from any such licensee by the State. | 10 | | (f) No other license fee, privilege tax, excise tax or | 11 | | racing fee shall be assessed or collected from any such | 12 | | licensee by units of local government except as provided in | 13 | | paragraph 10.1 of subsection (h) and subsection (f) of Section | 14 | | 26 of this Act. However, any municipality that has a Board | 15 | | licensed horse race meeting at a race track wholly within its | 16 | | corporate boundaries or a township that has a Board licensed | 17 | | horse race meeting at a race track wholly within the | 18 | | unincorporated area of the township may charge a local | 19 | | amusement tax not to exceed 10˘ per admission to such horse | 20 | | race meeting by the enactment of an ordinance. However, any | 21 | | municipality or county that has a Board licensed inter-track | 22 | | wagering location facility wholly within its corporate | 23 | | boundaries may each impose an admission fee not to exceed | 24 | | $1.00 per admission to such inter-track wagering location | 25 | | facility, so that a total of not more than $2.00 per admission | 26 | | may be imposed. Except as provided in subparagraph (g) of |
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| 1 | | Section 27 of this Act, the inter-track wagering location | 2 | | licensee shall collect any and all such fees. Inter-track | 3 | | wagering location licensees must pay the admission fees | 4 | | required under this subsection (f) to the municipality and | 5 | | county no later than the 20th of the month following the month | 6 | | such admission fees were imposed. | 7 | | (g) Notwithstanding any provision in this Act to the | 8 | | contrary, if in any calendar year the total taxes and fees from | 9 | | wagering on live racing and from inter-track wagering required | 10 | | to be collected from licensees and distributed under this Act | 11 | | to all State and local governmental authorities exceeds the | 12 | | amount of such taxes and fees distributed to each State and | 13 | | local governmental authority to which each State and local | 14 | | governmental authority was entitled under this Act for | 15 | | calendar year 1994, then the first $11 million of that excess | 16 | | amount shall be allocated at the earliest possible date for | 17 | | distribution as purse money for the succeeding calendar year. | 18 | | Upon reaching the 1994 level, and until the excess amount of | 19 | | taxes and fees exceeds $11 million, the Board shall direct all | 20 | | licensees to cease paying the subject taxes and fees and the | 21 | | Board shall direct all licensees to allocate any such excess | 22 | | amount for purses as follows: | 23 | | (i) the excess amount shall be initially divided | 24 | | between thoroughbred and standardbred purses based on the | 25 | | thoroughbred's and standardbred's respective percentages | 26 | | of total Illinois live wagering in calendar year 1994; |
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| 1 | | (ii) each thoroughbred and standardbred organization | 2 | | licensee issued an organization licensee in that | 3 | | succeeding allocation year shall be allocated an amount | 4 | | equal to the product of its percentage of total Illinois | 5 | | live thoroughbred or standardbred wagering in calendar | 6 | | year 1994 (the total to be determined based on the sum of | 7 | | 1994 on-track wagering for all organization licensees | 8 | | issued organization licenses in both the allocation year | 9 | | and the preceding year) multiplied by the total amount | 10 | | allocated for standardbred or thoroughbred purses, | 11 | | provided that the first $1,500,000 of the amount allocated | 12 | | to standardbred purses under item (i) shall be allocated | 13 | | to the Department of Agriculture to be expended with the | 14 | | assistance and advice of the Illinois Standardbred | 15 | | Breeders Funds Advisory Board for the purposes listed in | 16 | | subsection (g) of Section 31 of this Act, before the | 17 | | amount allocated to standardbred purses under item (i) is | 18 | | allocated to standardbred organization licensees in the | 19 | | succeeding allocation year. | 20 | | To the extent the excess amount of taxes and fees to be | 21 | | collected and distributed to State and local governmental | 22 | | authorities exceeds $11 million, that excess amount shall be | 23 | | collected and distributed to State and local authorities as | 24 | | provided for under this Act. | 25 | | (Source: P.A. 101-31, eff. 6-28-19; 101-52, eff. 7-12-19; | 26 | | 102-558, eff. 8-20-21.) |
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| 1 | | (230 ILCS 5/28.1) | 2 | | Sec. 28.1. Payments. | 3 | | (a) Beginning on January 1, 2000, moneys collected by the | 4 | | Department of Revenue and the Racing Board pursuant to Section | 5 | | 26 or Section 27 of this Act shall be deposited into the Horse | 6 | | Racing Fund, which is hereby created as a special fund in the | 7 | | State Treasury. | 8 | | (b) Appropriations, as approved by the General Assembly, | 9 | | may be made from the Horse Racing Fund to the Board to pay the | 10 | | salaries of the Board members, secretary, stewards, directors | 11 | | of mutuels, veterinarians, representatives, accountants, | 12 | | clerks, stenographers, inspectors and other employees of the | 13 | | Board, and all expenses of the Board incident to the | 14 | | administration of this Act, including, but not limited to, all | 15 | | expenses and salaries incident to the taking of saliva and | 16 | | urine samples in accordance with the rules and regulations of | 17 | | the Board. | 18 | | (c) (Blank). | 19 | | (d) Beginning January 1, 2000, payments to all programs in | 20 | | existence on the effective date of this amendatory Act of 1999 | 21 | | that are identified in Sections 26(c), 26(f), 26(h)(11)(C), | 22 | | and 28, subsections (a), (b), (c), (d), (e), (f), (g), and (h) | 23 | | of Section 30, and subsections (a), (b), (c), (d), (e), (f), | 24 | | (g), and (h) of Section 31 shall be made from the General | 25 | | Revenue Fund at the funding levels determined by amounts paid |
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| 1 | | under this Act in calendar year 1998. Beginning on the | 2 | | effective date of this amendatory Act of the 93rd General | 3 | | Assembly, payments to the Peoria Park District shall be made | 4 | | from the General Revenue Fund at the funding level determined | 5 | | by amounts paid to that park district for museum purposes | 6 | | under this Act in calendar year 1994. | 7 | | If an inter-track wagering location licensee's facility | 8 | | changes its location, then the payments associated with that | 9 | | facility under this subsection (d) for museum purposes shall | 10 | | be paid to the park district in the area where the facility | 11 | | relocates, and the payments shall be used for museum purposes. | 12 | | If the facility does not relocate to a park district, then the | 13 | | payments shall be paid to the taxing district that is | 14 | | responsible for park or museum expenditures. | 15 | | (e) Beginning July 1, 2006, the payment authorized under | 16 | | subsection (d) to museums and aquariums located in park | 17 | | districts of over 500,000 population shall be paid to museums, | 18 | | aquariums, and zoos in amounts determined by Museums in the | 19 | | Park, an association of museums, aquariums, and zoos located | 20 | | on Chicago Park District property. | 21 | | (f) Beginning July 1, 2007, the Children's Discovery | 22 | | Museum in Normal, Illinois shall receive payments from the | 23 | | General Revenue Fund at the funding level determined by the | 24 | | amounts paid to the Miller Park Zoo in Bloomington, Illinois | 25 | | under this Section in calendar year 2006. | 26 | | (g) On July 3, 2023, the Comptroller shall order |
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| 1 | | transferred and the Treasurer shall transfer $5,100,000 from | 2 | | the Horse Racing Fund to the Horse Racing Purse Equity Fund. | 3 | | (Source: P.A. 102-16, eff. 6-17-21; 103-8, eff. 7-1-23.)". |
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