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1 | AN ACT concerning gaming.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Riverboat Gambling Act is amended by | ||||||||||||||||||||||||||
5 | changing Sections 12 and 13 as follows:
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6 | (230 ILCS 10/12) (from Ch. 120, par. 2412)
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7 | Sec. 12. Admission tax; fees.
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8 | (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 and until
July 1, 2003, the rate is $3 per person | ||||||||||||||||||||||||||
12 | admitted.
From
Beginning July 1, 2003 until July 1, 2004 , for a | ||||||||||||||||||||||||||
13 | licensee that admitted 1,000,000 persons or
fewer in the | ||||||||||||||||||||||||||
14 | previous calendar year, the rate is $3 per person admitted; for | ||||||||||||||||||||||||||
15 | a
licensee that admitted more than 1,000,000 but no more than | ||||||||||||||||||||||||||
16 | 2,300,000 persons
in the previous calendar year, the rate is $4 | ||||||||||||||||||||||||||
17 | per person admitted; and for
a licensee that admitted more than | ||||||||||||||||||||||||||
18 | 2,300,000 persons in the previous calendar
year, the rate is $5 | ||||||||||||||||||||||||||
19 | per person admitted.
Beginning July 1, 2004, the rate is $3 per | ||||||||||||||||||||||||||
20 | person admitted.
Beginning July 1, 2003, for a licensee that | ||||||||||||||||||||||||||
21 | admitted 2,300,000 persons or
fewer in the previous calendar | ||||||||||||||||||||||||||
22 | year, the rate is $4 per person admitted and for
a licensee | ||||||||||||||||||||||||||
23 | that admitted more than 2,300,000 persons in the previous | ||||||||||||||||||||||||||
24 | calendar
year, the rate is $5 per person admitted.
This | ||||||||||||||||||||||||||
25 | admission tax is imposed upon the
licensed owner conducting | ||||||||||||||||||||||||||
26 | gambling.
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27 | (1) The admission tax shall be paid for each admission.
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28 | (2) (Blank).
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29 | (3) The riverboat licensee may issue tax-free passes to
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30 | actual and necessary officials and employees of the | ||||||||||||||||||||||||||
31 | licensee or other
persons actually working on the | ||||||||||||||||||||||||||
32 | riverboat.
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1 | (4) The number and issuance of tax-free passes is | ||||||
2 | subject to the rules
of the Board, and a list of all | ||||||
3 | persons to whom the tax-free passes are
issued shall be | ||||||
4 | filed with the Board.
| ||||||
5 | (a-5) A fee is hereby imposed upon admissions operated by | ||||||
6 | licensed
managers on behalf of the State pursuant to Section | ||||||
7 | 7.3 at the rates provided
in
this subsection (a-5). Until July | ||||||
8 | 1, 2004, for
For a licensee that
admitted 1,000,000 persons or | ||||||
9 | fewer in the previous calendar year, the rate is
$3 per person | ||||||
10 | admitted; for a licensee that admitted more than 1,000,000 but | ||||||
11 | no
more than 2,300,000 persons
in the previous calendar year, | ||||||
12 | the rate is $4 per person admitted; and for
a licensee that | ||||||
13 | admitted more than 2,300,000 persons in the previous calendar
| ||||||
14 | year, the rate is $5 per person admitted. Beginning July 1, | ||||||
15 | 2004, the rate is $3 per person admitted.
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16 | (1) The admission fee shall be paid for each admission.
| ||||||
17 | (2) (Blank).
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18 | (3) The licensed manager may issue fee-free passes to | ||||||
19 | actual and necessary
officials and employees of the manager | ||||||
20 | or other persons actually working on the
riverboat.
| ||||||
21 | (4) The number and issuance of fee-free passes is | ||||||
22 | subject to the rules
of the Board, and a list of all | ||||||
23 | persons to whom the fee-free passes are
issued shall be | ||||||
24 | filed with the Board.
| ||||||
25 | (b) From the tax imposed under subsection (a) and the fee | ||||||
26 | imposed under
subsection (a-5), a municipality shall receive | ||||||
27 | from the State $1 for each
person embarking on a riverboat | ||||||
28 | docked within the municipality, and a county
shall receive $1 | ||||||
29 | for each person embarking on a riverboat docked within the
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30 | county but outside the boundaries of any municipality. The | ||||||
31 | municipality's or
county's share shall be collected by the | ||||||
32 | Board on behalf of the State and
remitted quarterly by the | ||||||
33 | State, subject to appropriation, to the treasurer of
the unit | ||||||
34 | of local government for deposit in the general fund.
| ||||||
35 | (c) The licensed owner shall pay the entire admission tax | ||||||
36 | to the Board and
the licensed manager shall pay the entire |
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1 | admission fee to the Board.
Such payments shall be made daily. | ||||||
2 | Accompanying each payment shall be a
return on forms provided | ||||||
3 | by the Board which shall include other
information regarding | ||||||
4 | admissions as the Board may require. Failure to
submit either | ||||||
5 | the payment or the return within the specified time may
result | ||||||
6 | in suspension or revocation of the owners or managers license.
| ||||||
7 | (d) The Board shall administer and collect the admission | ||||||
8 | tax imposed by
this Section, to the extent practicable, in a | ||||||
9 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
10 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the | ||||||
11 | Retailers' Occupation Tax Act and
Section 3-7 of the Uniform | ||||||
12 | Penalty and Interest Act.
| ||||||
13 | (Source: P.A. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, | ||||||
14 | eff. 6-20-03;
revised 8-1-03.)
| ||||||
15 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
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16 | Sec. 13. Wagering tax; rate; distribution.
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17 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
18 | gross
receipts received from gambling games authorized under | ||||||
19 | this Act at the rate of
20%.
| ||||||
20 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
21 | tax is
imposed on persons engaged in the business of conducting | ||||||
22 | riverboat gambling
operations, based on the adjusted gross | ||||||
23 | receipts received by a licensed owner
from gambling games | ||||||
24 | authorized under this Act at the following rates:
| ||||||
25 | 15% of annual adjusted gross receipts up to and | ||||||
26 | including $25,000,000;
| ||||||
27 | 20% of annual adjusted gross receipts in excess of | ||||||
28 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
29 | 25% of annual adjusted gross receipts in excess of | ||||||
30 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
31 | 30% of annual adjusted gross receipts in excess of | ||||||
32 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
33 | 35% of annual adjusted gross receipts in excess of | ||||||
34 | $100,000,000.
| ||||||
35 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax |
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1 | is imposed on
persons engaged in the business of conducting | ||||||
2 | riverboat gambling operations,
other than licensed managers | ||||||
3 | conducting riverboat gambling operations on behalf
of the | ||||||
4 | State, based on the adjusted gross receipts received by a | ||||||
5 | licensed
owner from gambling games authorized under this Act at | ||||||
6 | the following rates:
| ||||||
7 | 15% of annual adjusted gross receipts up to and | ||||||
8 | including $25,000,000;
| ||||||
9 | 22.5% of annual adjusted gross receipts in excess of | ||||||
10 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
11 | 27.5% of annual adjusted gross receipts in excess of | ||||||
12 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
13 | 32.5% of annual adjusted gross receipts in excess of | ||||||
14 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
15 | 37.5% of annual adjusted gross receipts in excess of | ||||||
16 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
17 | 45% of annual adjusted gross receipts in excess of | ||||||
18 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
19 | 50% of annual adjusted gross receipts in excess of | ||||||
20 | $200,000,000.
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21 | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | ||||||
22 | persons engaged
in the business of conducting riverboat | ||||||
23 | gambling operations, other than
licensed managers conducting | ||||||
24 | riverboat gambling operations on behalf of the
State, based on | ||||||
25 | the adjusted gross receipts received by a licensed owner from
| ||||||
26 | gambling games authorized under this Act at the following | ||||||
27 | rates:
| ||||||
28 | 15% of annual adjusted gross receipts up to and | ||||||
29 | including $25,000,000;
| ||||||
30 | 27.5% of annual adjusted gross receipts in excess of | ||||||
31 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
32 | 32.5% of annual adjusted gross receipts in excess of | ||||||
33 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
34 | 37.5% of annual adjusted gross receipts in excess of | ||||||
35 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
36 | 45% of annual adjusted gross receipts in excess of |
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1 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
2 | 50% of annual adjusted gross receipts in excess of | ||||||
3 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
4 | 70% of annual adjusted gross receipts in excess of | ||||||
5 | $250,000,000.
| ||||||
6 | An amount equal to the amount of wagering taxes collected | ||||||
7 | under this
subsection (a-3) that are in addition to the amount | ||||||
8 | of wagering taxes that
would have been collected if the | ||||||
9 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
10 | be paid into the Common School Fund.
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11 | The privilege tax imposed under this subsection (a-3) shall | ||||||
12 | no longer be
imposed beginning on the earlier of (i) July 1, | ||||||
13 | 2004
2005 ; (ii) the first date
after June 20, 2003
the | ||||||
14 | effective date of this amendatory Act of the
93rd General | ||||||
15 | Assembly that riverboat gambling operations are conducted
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16 | pursuant to a dormant license; or (iii) the first day that | ||||||
17 | riverboat gambling
operations are conducted under the | ||||||
18 | authority of an owners license that is in
addition to the 10 | ||||||
19 | owners licenses initially authorized under this Act.
For the | ||||||
20 | purposes of this subsection (a-3), the term "dormant license"
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21 | means an owners license that is authorized by this Act under | ||||||
22 | which no
riverboat gambling operations are being conducted on | ||||||
23 | June 20, 2003
the effective date of this amendatory Act of the | ||||||
24 | 93rd General Assembly .
| ||||||
25 | (a-4) Beginning on the first day on which the tax imposed | ||||||
26 | under
subsection (a-3) is no longer imposed, a privilege tax is | ||||||
27 | imposed on persons
engaged in the business of conducting | ||||||
28 | riverboat gambling operations, other
than licensed managers | ||||||
29 | conducting riverboat gambling operations on behalf of
the | ||||||
30 | State, based on the adjusted gross receipts received by a | ||||||
31 | licensed owner
from gambling games authorized under this Act at | ||||||
32 | the following rates:
| ||||||
33 | 15% of annual adjusted gross receipts up to and | ||||||
34 | including $25,000,000;
| ||||||
35 | 22.5% of annual adjusted gross receipts in excess of | ||||||
36 | $25,000,000 but not
exceeding $50,000,000;
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1 | 27.5% of annual adjusted gross receipts in excess of | ||||||
2 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
3 | 32.5% of annual adjusted gross receipts in excess of | ||||||
4 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
5 | 37.5% of annual adjusted gross receipts in excess of | ||||||
6 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
7 | 45% of annual adjusted gross receipts in excess of | ||||||
8 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
9 | 50% of annual adjusted gross receipts in excess of | ||||||
10 | $200,000,000.
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11 | (a-8) Riverboat gambling operations conducted by a | ||||||
12 | licensed manager on
behalf of the State are not subject to the | ||||||
13 | tax imposed under this Section.
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14 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
15 | the licensed
owner to the Board not later than 3:00 o'clock | ||||||
16 | p.m. of the day after the day
when the wagers were made.
| ||||||
17 | (b) Until January 1, 1998, 25% of the tax revenue deposited | ||||||
18 | in the State
Gaming Fund under this Section shall be paid, | ||||||
19 | subject to appropriation by the
General Assembly, to the unit | ||||||
20 | of local government which is designated as the
home dock of the | ||||||
21 | riverboat. Beginning January 1, 1998, from the tax revenue
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22 | deposited in the State Gaming Fund under this Section, an | ||||||
23 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
24 | riverboat shall be paid monthly, subject
to appropriation by | ||||||
25 | the General Assembly, to the unit of local government that
is | ||||||
26 | designated as the home dock of the riverboat. From the tax | ||||||
27 | revenue
deposited in the State Gaming Fund pursuant to | ||||||
28 | riverboat gambling operations
conducted by a licensed manager | ||||||
29 | on behalf of the State, an amount equal to 5%
of adjusted gross | ||||||
30 | receipts generated pursuant to those riverboat gambling
| ||||||
31 | operations shall be paid monthly,
subject to appropriation by | ||||||
32 | the General Assembly, to the unit of local
government that is | ||||||
33 | designated as the home dock of the riverboat upon which
those | ||||||
34 | riverboat gambling operations are conducted.
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35 | (c) Appropriations, as approved by the General Assembly, | ||||||
36 | may be made
from the State Gaming Fund to the Department of |
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1 | Revenue and the Department
of State Police for the | ||||||
2 | administration and enforcement of this Act, or to the
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3 | Department of Human Services for the administration of programs | ||||||
4 | to treat
problem gambling.
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5 | (c-5) After the payments required under subsections (b) and | ||||||
6 | (c) have been
made, an amount equal to 15% of the adjusted | ||||||
7 | gross receipts of (1) an owners
licensee that relocates | ||||||
8 | pursuant to Section 11.2,
(2) an owners licensee
license | ||||||
9 | conducting riverboat gambling operations
pursuant to an
owners | ||||||
10 | license that is initially issued after June
25, 1999,
or (3) | ||||||
11 | the first
riverboat gambling operations conducted by a licensed | ||||||
12 | manager on behalf of the
State under Section 7.2,
whichever | ||||||
13 | comes first, shall be paid from the State
Gaming Fund into the | ||||||
14 | Horse Racing Equity Fund.
| ||||||
15 | (c-10) Each year the General Assembly shall appropriate | ||||||
16 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
17 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
18 | Fund pursuant to subsection (c-5) in the
prior calendar year.
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19 | (c-15) After the payments required under subsections (b), | ||||||
20 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
21 | adjusted gross receipts of (1)
an owners licensee that | ||||||
22 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
23 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
24 | license that is initially issued after June 25, 1999,
or (3) | ||||||
25 | the first
riverboat gambling operations conducted by a licensed | ||||||
26 | manager on behalf of the
State under Section 7.2,
whichever | ||||||
27 | comes first, shall be paid, subject to appropriation
from the | ||||||
28 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
29 | county with a population of over 3,000,000 inhabitants for the | ||||||
30 | purpose of
enhancing the county's criminal justice system.
| ||||||
31 | (c-20) Each year the General Assembly shall appropriate | ||||||
32 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
33 | an amount equal to the amount
paid to each home rule county | ||||||
34 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
35 | subsection (c-15) in the prior calendar year.
| ||||||
36 | (c-25) After the payments required under subsections (b), |
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1 | (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | ||||||
2 | the
adjusted gross receipts of (1) an owners licensee
license | ||||||
3 | that
relocates pursuant to Section 11.2, (2) an
owners
licensee
| ||||||
4 | license conducting riverboat gambling operations pursuant to
| ||||||
5 | an
owners license
that is initially issued after June 25, 1999,
| ||||||
6 | or (3) the first
riverboat gambling operations conducted by a | ||||||
7 | licensed manager on behalf of the
State under Section 7.2,
| ||||||
8 | whichever
comes first,
shall be paid from the State
Gaming Fund | ||||||
9 | to Chicago State University.
| ||||||
10 | (d) From time to time, the
Board shall transfer the | ||||||
11 | remainder of the funds
generated by this Act into the Education
| ||||||
12 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
13 | Illinois.
| ||||||
14 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
15 | government
designated as the home dock of the riverboat from | ||||||
16 | entering into agreements
with other units of local government | ||||||
17 | in this State or in other states to
share its portion of the | ||||||
18 | tax revenue.
| ||||||
19 | (f) To the extent practicable, the Board shall administer | ||||||
20 | and collect the
wagering taxes imposed by this Section in a | ||||||
21 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
22 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
23 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
24 | Penalty and Interest Act.
| ||||||
25 | (Source: P.A. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, | ||||||
26 | eff.
6-20-03; revised 10-3-03.)
| ||||||
27 | Section 99. Effective date. This Act takes effect upon | ||||||
28 | becoming law.
|