Full Text of HB2380 93rd General Assembly
HB2380eng 93RD GENERAL ASSEMBLY
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| AN ACT in relation to gaming.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Riverboat Gambling Act is amended by | 5 |
| changing Section 13 as follows:
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| (230 ILCS 10/13) (from Ch. 120, par. 2413)
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| (Text of Section from P.A. 93-27)
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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 | 10 |
| gross
receipts received from gambling games authorized under | 11 |
| this Act at the rate of
20%.
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| (a-1) From January 1, 1998 until July 1, 2002, a
privilege | 13 |
| tax is imposed on persons
engaged in the business of conducting | 14 |
| riverboat gambling operations, based on
the adjusted gross | 15 |
| receipts received by a licensed owner from gambling games
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| authorized under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and | 18 |
| including $25,000,000;
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| 20% of annual adjusted gross receipts in excess of | 20 |
| $25,000,000 but not
exceeding $50,000,000;
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| 25% of annual adjusted gross receipts in excess of | 22 |
| $50,000,000 but not
exceeding $75,000,000;
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| 30% of annual adjusted gross receipts in excess of | 24 |
| $75,000,000 but not
exceeding $100,000,000;
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| 35% of annual adjusted gross receipts in excess of | 26 |
| $100,000,000.
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| (a-2) From July 1, 2002 until July 1, 2003,
a privilege tax
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| is
imposed on persons engaged
in the business of conducting | 29 |
| riverboat gambling operations, based on the
adjusted gross | 30 |
| receipts received by a licensed owner from gambling games
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| authorized under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and |
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| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 3 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 5 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 7 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 9 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 11 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 13 |
| $200,000,000.
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| (a-3) Beginning July 1, 2003,
a privilege tax is imposed on | 15 |
| persons engaged in
the
business of conducting riverboat | 16 |
| gambling operations, based on the adjusted
gross receipts | 17 |
| received by a licensed owner from gambling games authorized
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| under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and | 20 |
| including $25,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 22 |
| $25,000,000 but not
exceeding $37,500,000;
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| 32.5% of annual adjusted gross receipts in excess of | 24 |
| $37,500,000 but not
exceeding $50,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 26 |
| $50,000,000 but not
exceeding $75,000,000;
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| 45% of annual adjusted gross receipts in excess of | 28 |
| $75,000,000 but not
exceeding $100,000,000;
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| 50% of annual adjusted gross receipts in excess of | 30 |
| $100,000,000 but not
exceeding $250,000,000;
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| 70% of annual adjusted gross receipts in excess of | 32 |
| $250,000,000.
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| An amount equal to the amount of wagering taxes collected | 34 |
| under this
subsection (a-3) that are in addition to the amount | 35 |
| of wagering taxes that
would
have been collected if the | 36 |
| wagering tax rates under subsection (a-2) were in
effect shall |
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| be paid into the Common School Fund.
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| The privilege tax imposed under this subsection (a-3) shall | 3 |
| no longer be
imposed beginning on the earlier of (i) July 1, | 4 |
| 2005; (ii) the
first date after June 20, 2003
the effective | 5 |
| date of this amendatory Act of the 93rd General
Assembly that | 6 |
| riverboat gambling operations are conducted pursuant to a | 7 |
| dormant
license;
or (iii) the first day that riverboat gambling | 8 |
| operations
are
conducted under the authority of an owners | 9 |
| license that is in addition to the
10
owners licenses initially | 10 |
| authorized under this Act.
For the purposes of this subsection | 11 |
| (a-3), the term "dormant license"
means an owners license that | 12 |
| is authorized by this Act under which no riverboat
gambling | 13 |
| operations are being conducted on June 20, 2003
the effective | 14 |
| 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 | 16 |
| under
subsection (a-3) is no longer imposed, a privilege tax is | 17 |
| imposed on persons
engaged in the business of conducting | 18 |
| riverboat gambling operations, based on
the adjusted gross | 19 |
| receipts received by a licensed owner from gambling games
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| authorized under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and | 22 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 24 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 26 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 28 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 30 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 32 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 34 |
| $200,000,000.
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| (a-10) The taxes imposed by this Section shall be paid by | 36 |
| the licensed
owner to the
Board not later than 3:00 o'clock |
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| p.m. of the day after the day when the wagers
were made.
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| (b) Until January 1, 1998, 25% of the tax revenue deposited | 3 |
| in the State
Gaming Fund under this Section shall be paid, | 4 |
| subject to appropriation by the
General Assembly, to the unit | 5 |
| of local government which is designated as the
home dock of the | 6 |
| riverboat. Beginning January 1, 1998, from the tax revenue
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| deposited in the State Gaming Fund under this Section, an | 8 |
| amount equal to 5% of
adjusted gross receipts generated by a | 9 |
| riverboat shall be paid monthly, subject
to appropriation by | 10 |
| the General Assembly, to the unit of local government that
is | 11 |
| designated as the home dock of the riverboat.
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| (c) Appropriations, as approved by the General Assembly, | 13 |
| may be made
from the State Gaming Fund to the Department of | 14 |
| Revenue and the Department
of State Police for the | 15 |
| administration and enforcement of this Act, or to the
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| Department of Human Services for the administration of programs
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| to treat
problem gambling.
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| (c-5) After the payments required under subsections (b) and | 19 |
| (c) have been
made, an amount equal to 15% of the adjusted | 20 |
| gross receipts of a riverboat (1)
that relocates pursuant to | 21 |
| Section 11.2, or (2) for which an owners license
is initially | 22 |
| issued after the effective date of this amendatory Act of 1999,
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| whichever comes first, shall be paid from the State Gaming Fund | 24 |
| into the Horse
Racing Equity Fund.
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| (c-10) Each year the General Assembly shall appropriate | 26 |
| from the General
Revenue Fund to the Education Assistance Fund | 27 |
| an amount equal to the amount
paid into the Horse Racing Equity | 28 |
| Fund pursuant to subsection (c-5) in the
prior calendar year.
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| (c-15) After the payments required under subsections (b), | 30 |
| (c), and (c-5)
have been made, an amount equal to 2% of the | 31 |
| adjusted gross receipts of a
riverboat (1) that relocates | 32 |
| pursuant to Section 11.2, or (2) for which an
owners license is | 33 |
| initially issued after the effective date of this amendatory
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| Act of 1999, whichever comes first, shall be paid, subject to | 35 |
| appropriation
from the General Assembly, from the State Gaming | 36 |
| Fund to each home rule
county with a population of over |
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| 3,000,000 inhabitants for the purpose of
enhancing the county's | 2 |
| criminal justice system.
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| (c-20) Each year the General Assembly shall appropriate | 4 |
| from the General
Revenue Fund to the Education Assistance Fund | 5 |
| an amount equal to the amount
paid to each home rule county | 6 |
| with a population of over 3,000,000 inhabitants
pursuant to | 7 |
| subsection (c-15) in the prior calendar year.
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| (c-25) After the payments required under subsections (b), | 9 |
| (c), (c-5) , and
(c-15) have been made, an amount equal to 2% of | 10 |
| the adjusted gross receipts of
a riverboat (1) that relocates | 11 |
| pursuant to Section 11.2, or (2) for which an
owners license
is | 12 |
| initially issued after the effective date of this amendatory | 13 |
| Act of 1999,
whichever
comes first,
shall be paid from the | 14 |
| State
Gaming Fund into the State Universities Athletic Capital | 15 |
| Improvement Fund.
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| (c-30) After the payments required under subsections (b), | 17 |
| (c), (c-5),
(c-15), and (c-25) have been made, an amount equal | 18 |
| to 1% of the
adjusted gross receipts of each riverboat shall be | 19 |
| paid from the State
Gaming Fund to the Supplemental Low-Income | 20 |
| Energy Assistance Fund.
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| (c-35) Each year the General Assembly shall appropriate | 22 |
| from the General
Revenue Fund to the Education Assistance Fund | 23 |
| an amount equal to the amount
paid into the Supplemental | 24 |
| Low-Income Energy Assistance Fund pursuant to subsection | 25 |
| (c-30) in the prior calendar year.
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| (d) From time to time, the
Board shall transfer the | 27 |
| 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 | 29 |
| Illinois.
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| (e) Nothing in this Act shall prohibit the unit of local | 31 |
| government
designated as the home dock of the riverboat from | 32 |
| entering into agreements
with other units of local government | 33 |
| in this State or in other states to
share its portion of the | 34 |
| tax revenue.
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| (f) To the extent practicable, the Board shall administer | 36 |
| and collect the
wagering taxes imposed by this Section in a |
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| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 2 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 3 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 4 |
| Penalty and Interest Act.
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| (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02; 93-27, | 6 |
| eff.
6-20-03.)
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| (Text of Section from P.A. 93-28)
| 8 |
| Sec. 13. Wagering tax; rate; distribution.
| 9 |
| (a) Until January 1, 1998, a tax is imposed on the adjusted | 10 |
| gross
receipts received from gambling games authorized under | 11 |
| this Act at the rate of
20%.
| 12 |
| From January 1, 1998 until July 1, 2002, a privilege tax is | 13 |
| imposed on
persons engaged in the business of conducting | 14 |
| riverboat gambling operations,
based on
the adjusted gross | 15 |
| receipts received by a licensed owner from gambling games
| 16 |
| authorized under this Act at the following rates:
| 17 |
| 15% of annual adjusted gross receipts up to and | 18 |
| including $25,000,000;
| 19 |
| 20% of annual adjusted gross receipts in excess of | 20 |
| $25,000,000 but not
exceeding $50,000,000;
| 21 |
| 25% of annual adjusted gross receipts in excess of | 22 |
| $50,000,000 but not
exceeding $75,000,000;
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| 30% of annual adjusted gross receipts in excess of | 24 |
| $75,000,000 but not
exceeding $100,000,000;
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| 35% of annual adjusted gross receipts in excess of | 26 |
| $100,000,000.
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| Beginning July 1, 2002, a privilege tax is imposed on | 28 |
| persons engaged
in the business of conducting riverboat | 29 |
| gambling operations, other than
licensed managers conducting | 30 |
| riverboat gambling operations on behalf of the
State, based on | 31 |
| the adjusted gross receipts received by a licensed owner
from | 32 |
| gambling games authorized under this Act at the following | 33 |
| rates:
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| 15% of annual adjusted gross receipts up to and | 35 |
| 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;
| 5 |
| 32.5% of annual adjusted gross receipts in excess of | 6 |
| $75,000,000 but not
exceeding $100,000,000;
| 7 |
| 37.5% of annual adjusted gross receipts in excess of | 8 |
| $100,000,000 but not
exceeding $150,000,000;
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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.
| 19 |
| (b) Until January 1, 1998, 25% of the tax revenue deposited | 20 |
| in the State
Gaming Fund under this Section shall be paid, | 21 |
| subject to appropriation by the
General Assembly, to the unit | 22 |
| of local government which is designated as the
home dock of the | 23 |
| riverboat. Beginning January 1, 1998, from the tax revenue
| 24 |
| deposited in the State Gaming Fund under this Section, an | 25 |
| amount equal to 5% of
adjusted gross receipts generated by a | 26 |
| riverboat shall be paid monthly, subject
to appropriation by | 27 |
| the General Assembly, to the unit of local government that
is | 28 |
| designated as the home dock of the riverboat. From the tax | 29 |
| revenue
deposited in the State Gaming Fund pursuant to | 30 |
| riverboat gambling operations
conducted by a licensed manager | 31 |
| on behalf of the State, an amount equal to 5%
of adjusted gross | 32 |
| receipts generated pursuant to those riverboat gambling
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| operations shall be paid monthly,
subject to appropriation by | 34 |
| the General Assembly, to the unit of local
government that is | 35 |
| designated as the home dock of the riverboat upon which
those | 36 |
| riverboat gambling operations are conducted.
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| (c) Appropriations, as approved by the General Assembly, | 2 |
| may be made
from the State Gaming Fund to the Department of | 3 |
| Revenue and the Department
of State Police for the | 4 |
| administration and enforcement of this Act.
| 5 |
| (c-5) After the payments required under subsections (b) and | 6 |
| (c) have been
made, an amount equal to 15% of the adjusted | 7 |
| gross receipts of (1) an owners
licensee that relocates | 8 |
| pursuant to Section 11.2,
(2) an owners licensee
license
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| conducting riverboat gambling operations pursuant to an owners | 10 |
| license that is initially issued after June
25, 1999,
or (3) | 11 |
| the first
riverboat gambling operations conducted by a licensed | 12 |
| manager on behalf of the
State under Section 7.3
7.2 ,
whichever | 13 |
| comes first, shall be paid from the State
Gaming Fund into the | 14 |
| Horse Racing Equity Fund.
| 15 |
| (c-10) Each year the General Assembly shall appropriate | 16 |
| from the General
Revenue Fund to the Education Assistance Fund | 17 |
| an amount equal to the amount
paid into the Horse Racing Equity | 18 |
| Fund pursuant to subsection (c-5) in the
prior calendar year.
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| (c-15) After the payments required under subsections (b), | 20 |
| (c), and (c-5)
have been made, an amount equal to 2% of the | 21 |
| adjusted gross receipts of (1)
an owners licensee that | 22 |
| relocates pursuant to Section 11.2, (2) an owners
licensee | 23 |
| conducting riverboat gambling operations pursuant to
an
owners | 24 |
| license that is initially issued after June 25, 1999,
or (3) | 25 |
| the first
riverboat gambling operations conducted by a licensed | 26 |
| manager on behalf of the
State under Section 7.3
7.2 ,
whichever | 27 |
| comes first, shall be paid, subject to appropriation
from the | 28 |
| 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 | 30 |
| purpose of
enhancing the county's criminal justice system.
| 31 |
| (c-20) Each year the General Assembly shall appropriate | 32 |
| from the General
Revenue Fund to the Education Assistance Fund | 33 |
| an amount equal to the amount
paid to each home rule county | 34 |
| with a population of over 3,000,000 inhabitants
pursuant to | 35 |
| subsection (c-15) in the prior calendar year.
| 36 |
| (c-25) After the payments required under subsections (b), |
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| (c), (c-5) , and
(c-15) have been made, an amount equal to 2% of | 2 |
| 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 | 5 |
| an
owners license
that is initially issued after June 25, 1999,
| 6 |
| or (3) the first
riverboat gambling operations conducted by a | 7 |
| licensed manager on behalf of the
State under Section 7.3
7.2 ,
| 8 |
| whichever
comes first,
shall be paid from the State
Gaming Fund | 9 |
| to Chicago State University.
| 10 |
| (c-30) After the payments required under subsections (b), | 11 |
| (c), (c-5),
(c-15), and (c-25) have been made, an amount equal | 12 |
| to 1% of the
adjusted gross receipts of each riverboat shall be | 13 |
| paid from the State
Gaming Fund to the Supplemental Low-Income | 14 |
| Energy Assistance Fund.
| 15 |
| (c-35) Each year the General Assembly shall appropriate | 16 |
| from the General
Revenue Fund to the Education Assistance Fund | 17 |
| an amount equal to the amount
paid into the Supplemental | 18 |
| Low-Income Energy Assistance Fund pursuant to subsection | 19 |
| (c-30) in the prior calendar year.
| 20 |
| (d) From time to time, the
Board shall transfer the | 21 |
| remainder of the funds
generated by this Act into the Education
| 22 |
| Assistance Fund, created by Public Act 86-0018, of the State of | 23 |
| Illinois.
| 24 |
| (e) Nothing in this Act shall prohibit the unit of local | 25 |
| government
designated as the home dock of the riverboat from | 26 |
| entering into agreements
with other units of local government | 27 |
| in this State or in other states to
share its portion of the | 28 |
| tax revenue.
| 29 |
| (f) To the extent practicable, the Board shall administer | 30 |
| and collect the
wagering taxes imposed by this Section in a | 31 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 32 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 33 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 34 |
| Penalty and Interest Act.
| 35 |
| (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02; 93-28, | 36 |
| eff.
6-20-03.)
|
|
|
|
HB2380 Engrossed |
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| Section 95. No acceleration or delay. Where this Act makes | 2 |
| changes in a
statute that is represented in this Act by text | 3 |
| that is not yet or no longer in
effect (for example, a Section | 4 |
| represented by multiple versions), the use of
that text does | 5 |
| not accelerate or delay the taking effect of (i) the changes
| 6 |
| made by this Act or (ii) provisions derived from any other | 7 |
| Public Act. |
|