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230 ILCS 40/90

    (230 ILCS 40/90)
    Sec. 90. Regulation by State.
    (a) The licensure, registration, and regulation of manufacturers, distributors, terminal operators, licensed technicians, licensed terminal handlers, licensed establishments, licensed veterans establishments, licensed truck stop establishments, licensed large truck stop establishments, and licensed fraternal establishments under this Act, and the imposition of fees and other charges under this Act in connection with such licensure, registration, and regulation, are powers and functions of the State. No non-home rule unit may license, register, or otherwise regulate, or impose any type of fee or any other charge upon, a manufacturer, distributor, terminal operator, licensed technician, licensed terminal handler, licensed establishment, licensed veterans establishment, licensed truck stop establishment, licensed large truck stop establishment, or licensed fraternal establishment.
    (b) The licensure, registration, and regulation of video gaming terminals under this Act are powers and functions of the State. No non-home rule unit may license, register, or otherwise regulate video gaming terminals.
    (c) No home rule municipality or non-home rule unit may impose any type of tax upon a: (i) manufacturer, distributor, terminal operator, licensed technician, licensed terminal handler, licensed establishment, licensed veterans establishment, licensed truck stop establishment, licensed large truck stop establishment, or licensed fraternal establishment or their respective authorized activities under this Act; (ii) video gaming terminal; (iii) user or player of any video gaming terminals; or (iv) other use, play, or operation of video gaming terminals authorized under this Act by any person or entity. This subsection (c) is a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
    (d) Any home rule municipality that has adopted an ordinance imposing an amusement tax on persons who participate in the playing of video gaming terminals before November 1, 2021 may continue to impose such amusement tax pursuant to such ordinance but shall not increase, expand, or extend the tax or tax rate on such persons participating in playing video gaming terminals in excess of that tax or rate set forth in such ordinance and shall not otherwise impose any other tax upon any entity or person identified in subsection (c). This subsection (d) is a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
(Source: P.A. 102-689, eff. 12-17-21.)