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| Public Act 094-0805 |
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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 Illinois Horse Racing Act of 1975 is amended | ||||
by changing Section 27 as follows:
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(230 ILCS 5/27) (from Ch. 8, par. 37-27)
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Sec. 27. (a) In addition to the organization license fee | ||||
provided
by this Act, until January 1, 2000, a
graduated | ||||
privilege tax is hereby
imposed for conducting
the pari-mutuel | ||||
system of wagering permitted under this
Act. Until January 1, | ||||
2000, except as provided in subsection (g) of
Section 27 of | ||||
this Act, all of
the breakage of each racing day held by any | ||||
licensee in the State shall be paid
to the State.
Until January | ||||
1, 2000, such daily graduated privilege tax shall be paid by
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the
licensee from the amount permitted to be retained under | ||||
this Act.
Until January 1, 2000, each day's
graduated privilege | ||||
tax, breakage, and Horse Racing Tax Allocation
funds shall be | ||||
remitted to the Department of Revenue within 48 hours after the
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close of the racing day upon which it is assessed or within | ||||
such other time as
the Board prescribes. The privilege tax | ||||
hereby imposed, until January
1, 2000, shall be a flat tax at
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the rate of 2% of the daily pari-mutuel handle except as | ||||
provided in Section
27.1.
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In addition, every organization licensee, except as
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provided in Section 27.1 of this Act, which conducts multiple
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wagering shall pay, until January 1, 2000,
as a privilege tax | ||||
on multiple
wagers an amount
equal to 1.25% of all moneys | ||||
wagered each day on such multiple wagers,
plus an additional | ||||
amount equal to 3.5% of the amount wagered each day on any
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other multiple wager which involves a single
betting interest | ||||
on 3 or more horses. The licensee shall remit the amount of
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such taxes to the Department of Revenue within 48 hours after | ||||
the close of
the racing day on which it is assessed or within | ||
such other time as the Board
prescribes.
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This subsection (a) shall be inoperative and of no force | ||
and effect on and
after January 1, 2000.
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(a-5) Beginning on January 1, 2000, a
flat
pari-mutuel tax | ||
at the rate of 1.5% of
the daily
pari-mutuel handle is imposed | ||
at all pari-mutuel wagering facilities, except as otherwise | ||
provided for in this subsection (a-5). Beginning on the | ||
effective date of this amendatory Act of the 94th General | ||
Assembly and until moneys deposited pursuant to Section 54 are | ||
distributed and received, a pari-mutuel tax at the rate of | ||
0.25% of the daily pari-mutuel handle is imposed at a | ||
pari-mutuel facility whose license is derived from a track | ||
located in a county that borders the Mississippi River and | ||
conducted live racing in the previous year. After moneys | ||
deposited pursuant to Section 54 are distributed and received, | ||
a pari-mutuel tax at the rate of 1.5% of the daily pari-mutuel | ||
handle is imposed at a pari-mutuel facility whose license is | ||
derived from a track located in a county that borders the | ||
Mississippi River and conducted live racing in the previous | ||
year. The pari-mutuel tax imposed by this subsection (a-5) , | ||
which
shall be remitted to the Department of
Revenue within 48 | ||
hours after the close of the racing day upon which it is
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assessed or within such other time as the Board prescribes.
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(b) On or before December 31, 1999, in
the event that any | ||
organization
licensee conducts
2 separate programs
of races on | ||
any day, each such program shall be considered a separate
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racing day for purposes of determining the daily handle and | ||
computing
the privilege tax on such daily handle as provided in | ||
subsection (a) of
this Section.
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(c) Licensees shall at all times keep accurate
books
and | ||
records of all monies wagered on each day of a race meeting and | ||
of
the taxes paid to the Department of Revenue under the | ||
provisions of this
Section. The Board or its duly authorized | ||
representative or
representatives shall at all reasonable | ||
times have access to such
records for the purpose of examining | ||
and checking the same and
ascertaining whether the proper | ||
amount of taxes is being paid as
provided. The Board shall | ||
require verified reports and a statement of
the total of all | ||
monies wagered daily at each wagering facility upon which
the | ||
taxes are assessed and may prescribe forms upon which such | ||
reports
and statement shall be made.
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(d) Any licensee failing or refusing to pay the amount
of | ||
any tax due under this Section shall be guilty of a business | ||
offense
and upon conviction shall be fined not more than $5,000 | ||
in addition to
the amount found due as tax under this Section. | ||
Each day's violation
shall constitute a separate offense. All | ||
fines paid into Court by a licensee hereunder shall be | ||
transmitted and paid over by
the Clerk of the Court to the | ||
Board.
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(e) No other license fee, privilege tax, excise tax, or
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racing fee, except as provided in this Act, shall be assessed | ||
or
collected from any such licensee by the State.
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(f) No other license fee, privilege tax, excise tax or | ||
racing fee shall be
assessed or collected from any such | ||
licensee by units of local government
except as provided in | ||
paragraph 10.1 of subsection (h) and subsection (f) of
Section | ||
26 of this Act. However, any municipality that has a Board | ||
licensed
horse race meeting at a race track wholly within its | ||
corporate boundaries or a
township that has a Board licensed | ||
horse race meeting at a race track wholly
within the | ||
unincorporated area of the township may charge a local
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amusement tax not to exceed 10¢ per admission to such horse | ||
race meeting
by the enactment of an ordinance. However, any | ||
municipality or county
that has a Board licensed inter-track | ||
wagering location facility wholly
within its corporate | ||
boundaries may each impose an admission fee not
to exceed $1.00 | ||
per admission to such inter-track wagering location facility,
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so that a total of not more than $2.00 per admission may be | ||
imposed.
Except as provided in subparagraph (g) of Section 27 | ||
of this Act, the
inter-track wagering location licensee shall | ||
collect any and all such fees
and within 48 hours remit the | ||
fees to the Board, which shall, pursuant to
rule, cause the | ||
fees to be distributed to the county or municipality.
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(g) Notwithstanding any provision in this Act to the | ||
contrary, if in any
calendar year the total taxes and fees | ||
required to be collected from
licensees and distributed under | ||
this Act to all State and local governmental
authorities | ||
exceeds the amount of such taxes and fees distributed to each | ||
State
and local governmental authority to which each State and | ||
local governmental
authority was entitled under this Act for | ||
calendar year 1994, then the first
$11 million of that excess | ||
amount shall be allocated at the earliest possible
date for | ||
distribution as purse money for the succeeding calendar year.
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Upon reaching the 1994 level, and until the excess amount of | ||
taxes and fees
exceeds $11 million, the Board shall direct all | ||
licensees to cease paying the
subject taxes and fees and the | ||
Board shall direct all licensees to allocate any such excess | ||
amount for purses as
follows:
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(i) the excess amount shall be initially divided | ||
between thoroughbred and
standardbred purses based on the | ||
thoroughbred's and standardbred's respective
percentages | ||
of total Illinois live wagering in calendar year 1994;
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(ii) each thoroughbred and standardbred organization | ||
licensee issued an
organization licensee in that | ||
succeeding allocation year shall
be
allocated an amount | ||
equal to the product of its percentage of total
Illinois
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live thoroughbred or standardbred wagering in calendar | ||
year 1994 (the total to
be determined based on the sum of | ||
1994 on-track wagering for all organization
licensees | ||
issued organization licenses in both the allocation year | ||
and the
preceding year) multiplied by
the total amount | ||
allocated for standardbred or thoroughbred purses, | ||
provided
that the first $1,500,000 of the amount allocated | ||
to standardbred
purses under item (i) shall be allocated to | ||
the Department of
Agriculture to be expended with the | ||
assistance and advice of the Illinois
Standardbred | ||
Breeders Funds Advisory Board for the purposes listed in
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subsection (g) of Section 31 of this Act, before the amount | ||
allocated to
standardbred purses under item (i) is | ||
allocated to standardbred
organization licensees in the | ||
succeeding allocation year.
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To the extent the excess amount of taxes and fees to be | ||
collected and
distributed to State and local governmental | ||
authorities exceeds $11 million,
that excess amount shall be | ||
collected and distributed to State and local
authorities as | ||
provided for under this Act.
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(Source: P.A. 91-40, eff. 6-25-99.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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