(230 ILCS 5/28) (from Ch. 8, par. 37-28)
    Sec. 28. Except as provided in subsection (g) of Section 27 of this Act, moneys collected shall be distributed according to the provisions of this Section 28.
    (a) Thirty per cent of the total of all monies received by the State as privilege taxes shall be paid into the Metropolitan Exposition, Auditorium and Office Building Fund in the State treasury until such Fund is repealed, and thereafter shall be paid into the General Revenue Fund in the State treasury.
    (b) In addition, 4.5% of the total of all monies received by the State as privilege taxes shall be paid into the State treasury into the Metropolitan Exposition, Auditorium and Office Building Fund until such Fund is repealed, and thereafter shall be paid into the General Revenue Fund in the State treasury.
    (c) Fifty per cent of the total of all monies received by the State as privilege taxes under the provisions of this Act shall be paid into the Agricultural Premium Fund.
    (d) Seven per cent of the total of all monies received by the State as privilege taxes shall be paid into the Fair and Exposition Fund in the State treasury; provided, however, that when all bonds issued prior to July 1, 1984 by the Metropolitan Fair and Exposition Authority shall have been paid or payment shall have been provided for upon a refunding of those bonds, thereafter 1/12 of $1,665,662 of such monies shall be paid each month into the Build Illinois Fund, and the remainder into the Fair and Exposition Fund. All excess monies shall be allocated to the Department of Agriculture for distribution to county fairs for premiums and rehabilitation as set forth in the Agricultural Fair Act.
    (e) The monies provided for in Section 30 shall be paid into the Illinois Thoroughbred Breeders Fund.
    (f) The monies provided for in Section 31 shall be paid into the Illinois Standardbred Breeders Fund.
    (g) Until January 1, 2000, that part representing 1/2 of the total breakage in Thoroughbred, Harness, Appaloosa, Arabian, and Quarter Horse racing in the State shall be paid into the Illinois Race Track Improvement Fund as established in Section 32.
    (h) All other monies received by the Board under this Act shall be paid into the Horse Racing Fund.
    (i) The salaries of the Board members, secretary, stewards, directors of mutuels, veterinarians, representatives, accountants, clerks, stenographers, inspectors and other employees of the Board, and all expenses of the Board incident to the administration of this Act, including, but not limited to, all expenses and salaries incident to the taking of saliva and urine samples in accordance with the rules and regulations of the Board shall be paid out of the Agricultural Premium Fund.
    (j) The Agricultural Premium Fund shall also be used:
        (1) for the expenses of operating the Illinois State
    
Fair and the DuQuoin State Fair, including the payment of prize money or premiums;
        (2) for the distribution to county fairs, vocational
    
agriculture section fairs, agricultural societies, and agricultural extension clubs in accordance with the Agricultural Fair Act, as amended;
        (3) for payment of prize monies and premiums awarded
    
and for expenses incurred in connection with the International Livestock Exposition and the Mid-Continent Livestock Exposition held in Illinois, which premiums, and awards must be approved, and paid by the Illinois Department of Agriculture;
        (4) for personal service of county agricultural
    
advisors and county home advisors;
        (5) for distribution to agricultural home economic
    
extension councils in accordance with "An Act in relation to additional support and finance for the Agricultural and Home Economic Extension Councils in the several counties in this State and making an appropriation therefor", approved July 24, 1967, as amended;
        (6) for research on equine disease, including a
    
development center therefor;
        (7) for training scholarships for study on equine
    
diseases to students at the University of Illinois College of Veterinary Medicine;
        (8) for the rehabilitation, repair and maintenance of
    
the Illinois and DuQuoin State Fair Grounds and the structures and facilities thereon and the construction of permanent improvements on such Fair Grounds, including such structures, facilities and property located on such State Fair Grounds which are under the custody and control of the Department of Agriculture;
        (9) (blank);
        (10) for the expenses of the Department of Commerce
    
and Economic Opportunity under Sections 605-620, 605-625, and 605-630 of the Department of Commerce and Economic Opportunity Law;
        (11) for remodeling, expanding, and reconstructing
    
facilities destroyed by fire of any Fair and Exposition Authority in counties with a population of 1,000,000 or more inhabitants;
        (12) for the purpose of assisting in the care and
    
general rehabilitation of veterans with disabilities of any war and their surviving spouses and orphans;
        (13) for expenses of the Illinois State Police for
    
duties performed under this Act;
        (14) for the Department of Agriculture for soil
    
surveys and soil and water conservation purposes;
        (15) for the Department of Agriculture for grants to
    
the City of Chicago for conducting the Chicagofest;
        (16) for the State Comptroller for grants and
    
operating expenses authorized by the Illinois Global Partnership Act.
    (k) To the extent that monies paid by the Board to the Agricultural Premium Fund are in the opinion of the Governor in excess of the amount necessary for the purposes herein stated, the Governor shall notify the Comptroller and the State Treasurer of such fact, who, upon receipt of such notification, shall transfer such excess monies from the Agricultural Premium Fund to the General Revenue Fund.
(Source: P.A. 102-16, eff. 6-17-21; 102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)