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| Public Act 094-0673 |
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AN ACT concerning revenue.
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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 | ||||
changing Sections 12 and 13 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 | ||||
operated by
licensed owners authorized pursuant to this Act. | ||||
Until July 1, 2002, the
rate is $2 per person admitted. From | ||||
July 1, 2002 and until
July 1, 2003, the rate is $3 per person | ||||
admitted.
From
Beginning 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.
Beginning July 1, 2003, for | ||||
a licensee that admitted 2,300,000 persons or
fewer 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.
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This admission tax is imposed upon the
licensed owner | ||||
conducting gambling.
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(1) The admission tax shall be paid for each admission.
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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 | ||
licensee or other
persons actually working on the | ||
riverboat.
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(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.
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(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.
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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 | ||
actual and necessary
officials and employees of the manager | ||
or other persons actually working on the
riverboat.
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(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.
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(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
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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.
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(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.
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(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.
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(Source: P.A. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, | ||
eff. 6-20-03;
revised 8-1-03.)
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(230 ILCS 10/13) (from Ch. 120, par. 2413)
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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 | ||
gross
receipts received from gambling games authorized under | ||
this Act at the rate of
20%.
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(a-1) From January 1, 1998 until July 1, 2002, a privilege | ||
tax is
imposed on persons engaged in the business of conducting | ||
riverboat gambling
operations, based on the adjusted gross | ||
receipts received by a licensed owner
from gambling games | ||
authorized under this Act at the following rates:
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15% of annual adjusted gross receipts up to and | ||
including $25,000,000;
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20% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not
exceeding $50,000,000;
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25% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not
exceeding $75,000,000;
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30% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not
exceeding $100,000,000;
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35% of annual adjusted gross receipts in excess of | ||
$100,000,000.
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(a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||
is imposed on
persons engaged in the business of conducting | ||
riverboat gambling operations,
other than licensed managers | ||
conducting riverboat gambling operations on behalf
of the | ||
State, based on the adjusted gross receipts received by a | ||
licensed
owner from gambling games authorized under this Act at | ||
the following rates:
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15% of annual adjusted gross receipts up to and | ||
including $25,000,000;
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22.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not
exceeding $50,000,000;
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27.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not
exceeding $75,000,000;
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32.5% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not
exceeding $100,000,000;
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37.5% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not
exceeding $150,000,000;
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45% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not
exceeding $200,000,000;
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50% of annual adjusted gross receipts in excess of | ||
$200,000,000.
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(a-3) Beginning July 1, 2003, a privilege tax is imposed on | ||
persons engaged
in the business of conducting riverboat | ||
gambling operations, other than
licensed managers conducting | ||
riverboat gambling operations on behalf of the
State, based on | ||
the adjusted gross receipts received by a licensed owner from
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gambling games authorized under this Act at the following | ||
rates:
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15% of annual adjusted gross receipts up to and | ||
including $25,000,000;
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27.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not
exceeding $37,500,000;
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32.5% of annual adjusted gross receipts in excess of | ||
$37,500,000 but not
exceeding $50,000,000;
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37.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not
exceeding $75,000,000;
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45% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not
exceeding $100,000,000;
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50% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not
exceeding $250,000,000;
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70% of annual adjusted gross receipts in excess of | ||
$250,000,000.
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An amount equal to the amount of wagering taxes collected | ||
under this
subsection (a-3) that are in addition to the amount | ||
of wagering taxes that
would have been collected if the | ||
wagering tax rates under subsection (a-2)
were in effect shall | ||
be paid into the Common School Fund.
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The privilege tax imposed under this subsection (a-3) shall | ||
no longer be
imposed beginning on the earlier of (i) July 1, | ||
2005; (ii) the first date
after June 20, 2003
the effective | ||
date of this amendatory Act of the
93rd General Assembly that | ||
riverboat gambling operations are conducted
pursuant to a | ||
dormant license; or (iii) the first day that riverboat gambling
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operations are conducted under the authority of an owners | ||
license that is in
addition to the 10 owners licenses initially | ||
authorized under this Act.
For the purposes of this subsection | ||
(a-3), the term "dormant license"
means an owners license that | ||
is authorized by this Act under which no
riverboat gambling | ||
operations are being conducted on June 20, 2003
the effective | ||
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 | ||
under
subsection (a-3) is no longer imposed, a privilege tax is | ||
imposed on persons
engaged in the business of conducting | ||
riverboat gambling operations, other
than licensed managers | ||
conducting riverboat gambling operations on behalf of
the | ||
State, based on the adjusted gross receipts received by a | ||
licensed owner
from gambling games authorized under this Act at | ||
the following rates:
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15% of annual adjusted gross receipts up to and | ||
including $25,000,000;
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22.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not
exceeding $50,000,000;
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27.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not
exceeding $75,000,000;
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32.5% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not
exceeding $100,000,000;
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37.5% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not
exceeding $150,000,000;
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45% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not
exceeding $200,000,000;
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50% of annual adjusted gross receipts in excess of | ||
$200,000,000.
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(a-8) Riverboat gambling operations conducted by a | ||
licensed manager on
behalf of the State are not subject to the | ||
tax imposed under this Section.
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(a-10) The taxes imposed by this Section shall be paid by | ||
the licensed
owner to the Board not later than 3:00 o'clock | ||
p.m. of the day after the day
when the wagers were made.
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(a-15) If the privilege tax imposed under subsection (a-3) | ||
is no longer imposed pursuant to item (i) of the last paragraph | ||
of subsection (a-3), then by June 15 of each year, each owners | ||
licensee, other than an owners licensee that admitted 1,000,000 | ||
persons or
fewer in calendar year 2004, must, in addition to | ||
the payment of all amounts otherwise due under this Section, | ||
pay to the Board the amount, if any, by which the base amount | ||
for the licensed owner exceeds the amount of tax paid under | ||
this Section by the licensed owner in the then current State | ||
fiscal year. The obligation imposed by this subsection (a-15) | ||
is binding on any person, firm, corporation, or other entity | ||
that acquires an ownership interest in any such owners license. | ||
The obligation imposed under this subsection (a-15) terminates | ||
on the earliest of: (i) July 1, 2007, (ii) the first day after | ||
the effective date of this amendatory Act of the 94th General | ||
Assembly that riverboat gambling operations are conducted | ||
pursuant to a dormant license, (iii) the first day that | ||
riverboat gambling operations are conducted under the | ||
authority of an owners license that is in addition to the 10 | ||
owners licenses initially authorized under this Act, or (iv) | ||
the first day that a licensee under the Illinois Horse Racing | ||
Act of 1975 conducts gaming operations with slot machines or | ||
other electronic gaming devices. The Board must reduce the | ||
obligation imposed under this subsection (a-15) by an amount | ||
the Board deems reasonable for any of the following reasons: | ||
(A) an act or acts of God, (B) an act of bioterrorism or | ||
terrorism or a bioterrorism or terrorism threat that was | ||
investigated by a law enforcement agency, or (C) a condition | ||
beyond the control of the owners licensee that does not result | ||
from any act or omission by the owners licensee or any of its | ||
agents and that poses a hazardous threat to the health and | ||
safety of patrons. If an owners licensee pays an amount in | ||
excess of its liability under this Section, the Board shall | ||
apply the overpayment to future payments required under this | ||
Section. | ||
For purposes of this subsection (a-15): | ||
"Act of God" means an incident caused by the operation of | ||
an extraordinary force that cannot be foreseen, that cannot be | ||
avoided by the exercise of due care, and for which no person | ||
can be held liable.
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"Base amount" means the following: | ||
For a riverboat in Alton, $31,000,000.
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For a riverboat in East Peoria, $43,000,000.
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For the Empress riverboat in Joliet, $86,000,000.
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For a riverboat in Metropolis, $45,000,000.
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For the Harrah's riverboat in Joliet, $114,000,000.
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For a riverboat in Aurora, $86,000,000.
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For a riverboat in East St. Louis, $48,500,000.
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For a riverboat in Elgin, $198,000,000.
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"Dormant license" has the meaning ascribed to it in | ||
subsection (a-3).
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(b) Until January 1, 1998, 25% of the tax revenue deposited | ||
in the State
Gaming Fund under this Section shall be paid, | ||
subject to appropriation by the
General Assembly, to the unit | ||
of local government which is designated as the
home dock of the | ||
riverboat. Beginning January 1, 1998, from the tax revenue
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deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of
adjusted gross receipts generated by a | ||
riverboat shall be paid monthly, subject
to appropriation by | ||
the General Assembly, to the unit of local government that
is | ||
designated as the home dock of the riverboat. From the tax | ||
revenue
deposited in the State Gaming Fund pursuant to | ||
riverboat gambling operations
conducted by a licensed manager | ||
on behalf of the State, an amount equal to 5%
of adjusted gross | ||
receipts generated pursuant to those riverboat gambling
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operations shall be paid monthly,
subject to appropriation by | ||
the General Assembly, to the unit of local
government that is | ||
designated as the home dock of the riverboat upon which
those | ||
riverboat gambling operations are conducted.
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(c) Appropriations, as approved by the General Assembly, | ||
may be made
from the State Gaming Fund to the Department of | ||
Revenue and the Department
of State Police for the | ||
administration and enforcement of this Act, or to the
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Department of Human Services for the administration of programs | ||
to treat
problem gambling.
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(c-5) After the payments required under subsections (b) and | ||
(c) have been
made, an amount equal to 15% of the adjusted | ||
gross receipts of (1) an owners
licensee that relocates | ||
pursuant to Section 11.2,
(2) an owners licensee
license
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conducting riverboat gambling operations
pursuant to an
owners | ||
license that is initially issued after June
25, 1999,
or (3) | ||
the first
riverboat gambling operations conducted by a licensed | ||
manager on behalf of the
State under Section 7.3
7.2,
whichever | ||
comes first, shall be paid from the State
Gaming Fund into the | ||
Horse Racing Equity Fund.
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(c-10) Each year the General Assembly shall appropriate | ||
from the General
Revenue Fund to the Education Assistance Fund | ||
an amount equal to the amount
paid into the Horse Racing Equity | ||
Fund pursuant to subsection (c-5) in the
prior calendar year.
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(c-15) After the payments required under subsections (b), | ||
(c), and (c-5)
have been made, an amount equal to 2% of the | ||
adjusted gross receipts of (1)
an owners licensee that | ||
relocates pursuant to Section 11.2, (2) an owners
licensee | ||
conducting riverboat gambling operations pursuant to
an
owners | ||
license that is initially issued after June 25, 1999,
or (3) | ||
the first
riverboat gambling operations conducted by a licensed | ||
manager on behalf of the
State under Section 7.3
7.2,
whichever | ||
comes first, shall be paid, subject to appropriation
from the | ||
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 | ||
purpose of
enhancing the county's criminal justice system.
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(c-20) Each year the General Assembly shall appropriate | ||
from the General
Revenue Fund to the Education Assistance Fund | ||
an amount equal to the amount
paid to each home rule county | ||
with a population of over 3,000,000 inhabitants
pursuant to | ||
subsection (c-15) in the prior calendar year.
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(c-25) After the payments required under subsections (b), | ||
(c), (c-5) and
(c-15) have been made, an amount equal to 2% of | ||
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
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an
owners license
that is initially issued after June 25, 1999,
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or (3) the first
riverboat gambling operations conducted by a | ||
licensed manager on behalf of the
State under Section 7.3
7.2,
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whichever
comes first,
shall be paid from the State
Gaming Fund | ||
to Chicago State University.
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(d) From time to time, the
Board shall transfer the | ||
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 | ||
Illinois.
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(e) Nothing in this Act shall prohibit the unit of local | ||
government
designated as the home dock of the riverboat from | ||
entering into agreements
with other units of local government | ||
in this State or in other states to
share its portion of the | ||
tax revenue.
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(f) To the extent practicable, the Board shall administer | ||
and collect the
wagering taxes imposed by this Section 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.
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(Source: P.A. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, | ||
eff.
6-20-03; revised 1-28-04.)
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Section 97. Severability. The provisions of this Act are | ||
severable under Section 1.31 of the Statute on Statutes.
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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