Public Act 095-0663
 
SB0262 Enrolled LRB095 09614 AMC 29814 b

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

Effective Date: 10/11/2007