Full Text of SB0262 95th General Assembly
SB0262enr 95TH GENERAL ASSEMBLY
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SB0262 Enrolled |
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LRB095 09614 AMC 29814 b |
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| AN ACT concerning gaming.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Riverboat Gambling Act is amended by | 5 |
| changing Section 12 as follows:
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| (230 ILCS 10/12) (from Ch. 120, par. 2412)
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| Sec. 12. Admission tax; fees.
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| (a) A tax is hereby imposed upon admissions to riverboats | 9 |
| operated by
licensed owners authorized pursuant to this Act. | 10 |
| Until July 1, 2002, the
rate is $2 per person admitted. From | 11 |
| July 1, 2002 until
July 1, 2003, the rate is $3 per person | 12 |
| admitted.
From July 1, 2003 until the effective date of this | 13 |
| amendatory Act of the 94th General Assembly, for a licensee | 14 |
| that admitted 1,000,000 persons or
fewer in the previous | 15 |
| calendar year, the rate is $3 per person admitted; for a
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| licensee that admitted more than 1,000,000 but no more than | 17 |
| 2,300,000 persons
in the previous calendar year, the rate is $4 | 18 |
| per person admitted; and for
a licensee that admitted more than | 19 |
| 2,300,000 persons in the previous calendar
year, the rate is $5 | 20 |
| per person admitted.
Beginning on the effective date of this | 21 |
| amendatory Act of the 94th General Assembly, for a licensee | 22 |
| that admitted 1,000,000 persons or
fewer in calendar year 2004, | 23 |
| the rate is $2 per person admitted, and for all other
licensees |
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| the rate is $3 per person admitted.
This admission tax is | 2 |
| imposed upon the
licensed owner conducting gambling.
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| (1) The admission tax shall be paid for each admission , | 4 |
| except that a person who exits a riverboat gambling | 5 |
| facility and reenters that riverboat gambling facility | 6 |
| within the same gaming day shall be subject only to the | 7 |
| initial admission tax .
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| (2) (Blank).
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| (3) The riverboat licensee may issue tax-free passes to
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| actual and necessary officials and employees of the | 11 |
| licensee or other
persons actually working on the | 12 |
| riverboat.
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| (4) The number and issuance of tax-free passes is | 14 |
| subject to the rules
of the Board, and a list of all | 15 |
| persons to whom the tax-free passes are
issued shall be | 16 |
| filed with the Board.
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| (a-5) A fee is hereby imposed upon admissions operated by | 18 |
| licensed
managers on behalf of the State pursuant to Section | 19 |
| 7.3 at the rates provided
in
this subsection (a-5). For a | 20 |
| licensee that
admitted 1,000,000 persons or fewer in the | 21 |
| previous calendar year, the rate is
$3 per person admitted; for | 22 |
| a licensee that admitted more than 1,000,000 but no
more than | 23 |
| 2,300,000 persons
in the previous calendar year, the rate is $4 | 24 |
| per person admitted; and for
a licensee that admitted more than | 25 |
| 2,300,000 persons in the previous calendar
year, the rate is $5 | 26 |
| per person admitted.
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SB0262 Enrolled |
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LRB095 09614 AMC 29814 b |
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| (1) The admission fee shall be paid for each admission.
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| (2) (Blank).
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| (3) The licensed manager may issue fee-free passes to | 4 |
| actual and necessary
officials and employees of the manager | 5 |
| or other persons actually working on the
riverboat.
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| (4) The number and issuance of fee-free passes is | 7 |
| subject to the rules
of the Board, and a list of all | 8 |
| persons to whom the fee-free passes are
issued shall be | 9 |
| filed with the Board.
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| (b) From the tax imposed under subsection (a) and the fee | 11 |
| imposed under
subsection (a-5), a municipality shall receive | 12 |
| from the State $1 for each
person embarking on a riverboat | 13 |
| docked within the municipality, and a county
shall receive $1 | 14 |
| for each person embarking on a riverboat docked within the
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| county but outside the boundaries of any municipality. The | 16 |
| municipality's or
county's share shall be collected by the | 17 |
| Board on behalf of the State and
remitted quarterly by the | 18 |
| State, subject to appropriation, to the treasurer of
the unit | 19 |
| of local government for deposit in the general fund.
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| (c) The licensed owner shall pay the entire admission tax | 21 |
| to the Board and
the licensed manager shall pay the entire | 22 |
| admission fee to the Board.
Such payments shall be made daily. | 23 |
| Accompanying each payment shall be a
return on forms provided | 24 |
| by the Board which shall include other
information regarding | 25 |
| admissions as the Board may require. Failure to
submit either | 26 |
| the payment or the return within the specified time may
result |
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LRB095 09614 AMC 29814 b |
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| in suspension or revocation of the owners or managers license.
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| (d) The Board shall administer and collect the admission | 3 |
| tax imposed by
this Section, to the extent practicable, in a | 4 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 5 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the | 6 |
| Retailers' Occupation Tax Act and
Section 3-7 of the Uniform | 7 |
| Penalty and Interest Act.
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| (Source: P.A. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673, | 9 |
| eff. 8-23-05.)
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| Section 99. Effective date. This Act takes effect upon | 11 |
| becoming law.
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