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1 | AN ACT concerning revenue.
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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 | Article 5. Leveling the Playing Field for Illinois Retail Act | ||||||
5 | Section 5-1. Short title. This Article may be cited as the | ||||||
6 | Leveling the Playing Field for Illinois Retail Act. References | ||||||
7 | in this Article to "this Act" means this Article. | ||||||
8 | Section 5-5. Findings. The General Assembly finds that | ||||||
9 | certified service providers and certified automated systems | ||||||
10 | simplify use and occupation tax compliance for out-of-state | ||||||
11 | sellers, which fosters higher levels of accurate tax collection | ||||||
12 | and remittance and generates administrative savings and new | ||||||
13 | marginal tax revenue for both State and local taxing | ||||||
14 | jurisdictions. By making the services of certified service | ||||||
15 | providers and certified automated systems available to remote | ||||||
16 | retailers without charge as provided in this Act, the State | ||||||
17 | will substantially eliminate the burden on those remote | ||||||
18 | retailers to collect and remit both State and local taxing | ||||||
19 | jurisdiction use and occupation taxes. While providing a means | ||||||
20 | for remote retailers to collect and remit tax on an even basis | ||||||
21 | with Illinois retailers, this Act also protects existing local | ||||||
22 | tax revenue streams by retaining origin sourcing for all |
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1 | transactions by retailers maintaining a physical presence in | ||||||
2 | Illinois. | ||||||
3 | Section 5-10. Definitions. As used in this Act: | ||||||
4 | "Certified service provider" means an agent certified by | ||||||
5 | the Department to perform the remote retailer's use and | ||||||
6 | occupation tax functions, as outlined in the contract between | ||||||
7 | the State and the certified service provider. | ||||||
8 | "Certified automated system" means an automated software | ||||||
9 | system that is certified by the State as meeting all | ||||||
10 | performance and tax calculation standards required by | ||||||
11 | Department rules. | ||||||
12 | "Department" means the Department of Revenue. | ||||||
13 | "Remote retailer" means a retailer as defined in Section 1 | ||||||
14 | of the Retailers' Occupation Tax Act that has an obligation to | ||||||
15 | collect State and local retailers' occupation tax under | ||||||
16 | subsection (b) of Section 2 of the Retailers' Occupation Tax | ||||||
17 | Act. | ||||||
18 | "Retailers' occupation tax" means the tax levied under the | ||||||
19 | Retailers' Occupation Tax Act and all applicable local | ||||||
20 | retailers' occupation taxes collected by the Department in | ||||||
21 | conjunction with the State retailers' occupation tax. | ||||||
22 | Section 5-15. Certification of certified service | ||||||
23 | providers. The Department shall, no later than December 31, | ||||||
24 | 2019, establish standards for the certification of certified |
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1 | service providers and certified automated systems and may act | ||||||
2 | jointly with other states to accomplish these ends. | ||||||
3 | The Department may take other actions reasonably required | ||||||
4 | to implement the provisions of this Act, including the adoption | ||||||
5 | of rules and emergency rules and the procurement of goods and | ||||||
6 | services, which also may be coordinated jointly with other | ||||||
7 | states. | ||||||
8 | Section 5-20. Provision of databases. The Department | ||||||
9 | shall, no later than July 1, 2020: | ||||||
10 | (1) provide and maintain an electronic, downloadable | ||||||
11 | database of defined product categories that identifies the | ||||||
12 | taxability of each category; | ||||||
13 | (2) provide and maintain an electronic, downloadable | ||||||
14 | database of all retailers' occupation tax rates for the | ||||||
15 | jurisdictions in this State that levy a retailers' | ||||||
16 | occupation tax; and | ||||||
17 | (3) provide and maintain an electronic, downloadable | ||||||
18 | database that assigns delivery addresses in this State to | ||||||
19 | the applicable taxing jurisdictions. | ||||||
20 | Section 5-25. Certification. The Department shall, no | ||||||
21 | later than July 1, 2020: | ||||||
22 | (1) provide uniform minimum standards that companies | ||||||
23 | wishing to be designated as a certified service provider in | ||||||
24 | this State must meet; those minimum standards must include |
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1 | an expedited certification process for companies that have | ||||||
2 | been certified in at least 5 other states; | ||||||
3 | (2) provide uniform minimum standards that certified | ||||||
4 | automated systems must meet; those minimum standards may | ||||||
5 | include an expedited certification process for automated | ||||||
6 | systems that have been certified in at least 5 other | ||||||
7 | states; | ||||||
8 | (3) establish a certification process to review the | ||||||
9 | systems of companies wishing to be designated as a | ||||||
10 | certified service provider in this State or of companies | ||||||
11 | wishing to use a certified automated process; this | ||||||
12 | certification process shall provide that companies that | ||||||
13 | meet all required standards and whose systems have been | ||||||
14 | tested and approved by the Department for properly | ||||||
15 | determining the taxability of items to be sold, the correct | ||||||
16 | tax rate to apply to a transaction, and the appropriate | ||||||
17 | jurisdictions to which the tax shall be remitted, shall be | ||||||
18 | certified; | ||||||
19 | (4) enter into a contractual relationship with each | ||||||
20 | company that qualifies as a certified service provider or | ||||||
21 | that will be using a certified automated system; those | ||||||
22 | contracts shall, at a minimum, provide: | ||||||
23 | (A) the responsibilities of the certified service | ||||||
24 | provider and the remote retailers that contract with | ||||||
25 | the certified service provider or the user of a | ||||||
26 | certified automated system related to liability for |
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1 | proper collection and remittance of use and occupation | ||||||
2 | taxes; | ||||||
3 | (B) the responsibilities of the certified service | ||||||
4 | provider and the remote retailers that contract with | ||||||
5 | the certified service provider or the user of a | ||||||
6 | certified service provider related to record keeping | ||||||
7 | and auditing; | ||||||
8 | (C) for the protection and confidentiality of tax | ||||||
9 | information; and | ||||||
10 | (D) compensation equal to 1.75% of the tax dollars | ||||||
11 | collected and remitted to the State by a certified | ||||||
12 | service provider on a timely basis on behalf of remote | ||||||
13 | retailers; remote retailers using a certified service | ||||||
14 | provider may not claim the vendor's discount allowed | ||||||
15 | under the Retailers' Occupation Tax Act or the Service | ||||||
16 | Occupation Tax Act. | ||||||
17 | The provisions of this Section shall supersede the | ||||||
18 | provisions of the Illinois Procurement Code. | ||||||
19 | Section 5-30. Relief from liability. Beginning January 1, | ||||||
20 | 2020, remote retailers using certified service providers or | ||||||
21 | certified automated systems and their certified service | ||||||
22 | providers or certified automated systems providers are | ||||||
23 | relieved from liability to the State for having charged and | ||||||
24 | collected the incorrect amount of use or occupation tax | ||||||
25 | resulting from a certified service provider or certified |
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1 | automated system relying, at the time of the sale, on: (1) | ||||||
2 | erroneous data provided by the State in database files on tax | ||||||
3 | rates, boundaries, or taxing jurisdictions; or (2) erroneous | ||||||
4 | data provided by the State concerning the taxability of | ||||||
5 | products and services. | ||||||
6 | The Department shall, to the best of its ability, assign | ||||||
7 | addresses to the proper local taxing jurisdiction using a | ||||||
8 | 9-digit zip code identifier. On an annual basis, the Department | ||||||
9 | shall make available to local taxing jurisdictions the taxing | ||||||
10 | jurisdiction boundaries determined by the Department for their | ||||||
11 | verification. If a jurisdiction fails to verify their taxing | ||||||
12 | jurisdiction boundaries to the Department in any given year, | ||||||
13 | the Department shall assign retailers' occupation tax revenue | ||||||
14 | from remote retail sales based on its best information. In that | ||||||
15 | case, tax revenues from remote retail sales remitted to a | ||||||
16 | taxing jurisdiction based on erroneous local tax boundary | ||||||
17 | information will be assigned to the correct taxing jurisdiction | ||||||
18 | on a prospective basis upon notice of the boundary error from a | ||||||
19 | local taxing jurisdiction. No certified service provider or | ||||||
20 | remote retailer using a certified automated system shall be | ||||||
21 | subject to a class action brought on behalf of customers and | ||||||
22 | arising from, or in any way related to, an overpayment of | ||||||
23 | retailers' occupation tax collected by the certified service | ||||||
24 | provider if, at the time of the sale, they relied on | ||||||
25 | information provided by the Department, regardless of whether | ||||||
26 | that claim is characterized as a tax refund claim. Nothing in |
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1 | this Section affects a customer's right to seek a refund from | ||||||
2 | the remote retailer as provided in this Act. | ||||||
3 | Section 5-97. Severability. The provisions of this Act are | ||||||
4 | severable under Section 1.31 of the Statute on Statutes. | ||||||
5 | Article 10. Parking Excise Tax Act | ||||||
6 | Section 10-1. Short title. This Article may be cited as the | ||||||
7 | Parking Excise Tax Act. References in this Article to "this | ||||||
8 | Act" mean this Article. | ||||||
9 | Section 10-5. Definitions. | ||||||
10 | "Booking intermediary" means any person or entity that | ||||||
11 | facilitates the processing and fulfillment of reservation | ||||||
12 | transactions between an operator and a person or entity | ||||||
13 | desiring parking in a parking lot or garage of that operator. | ||||||
14 | "Charge or fee paid for parking" means the gross amount of | ||||||
15 | consideration for the use or privilege of parking a motor | ||||||
16 | vehicle in or upon any parking lot or garage in the State, | ||||||
17 | collected by an operator and valued in money, whether received | ||||||
18 | in money or otherwise, including cash, credits, property, and | ||||||
19 | services, determined without any deduction for costs or | ||||||
20 | expenses, but not including charges that are added to the | ||||||
21 | charge or fee on account of the tax imposed by this Act or on | ||||||
22 | account of any other tax imposed on the charge or fee. "Charge |
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1 | or fee paid for parking" excludes separately stated charges not | ||||||
2 | for the use or privilege or parking and excludes amounts | ||||||
3 | retained by or paid to a booking intermediary for services | ||||||
4 | provided by the booking intermediary. If any separately stated | ||||||
5 | charge is not optional, it shall be presumed that it is part of | ||||||
6 | the charge for the use or privilege or parking. | ||||||
7 | "Department" means the Department of Revenue. | ||||||
8 | "Operator" means any person who engages in the business of | ||||||
9 | operating a parking area or garage, or who, directly or through | ||||||
10 | an agreement or arrangement with another party, collects the | ||||||
11 | consideration for parking or storage of motor vehicles, | ||||||
12 | recreational vehicles, or other self-propelled vehicles, at | ||||||
13 | that parking place. This includes, but is not limited to, any | ||||||
14 | facilitator or aggregator that collects from the purchaser the | ||||||
15 | charge or fee paid for parking. "Operator" does not include a | ||||||
16 | bank, credit card company, payment processor, booking | ||||||
17 | intermediary, or person whose involvement is limited to | ||||||
18 | performing functions that are similar to those performed by a | ||||||
19 | bank, credit card company, payment processor, or booking | ||||||
20 | intermediary. | ||||||
21 | "Parking area or garage" means any real estate, building, | ||||||
22 | structure, premises, enclosure or other place, whether | ||||||
23 | enclosed or not, except a public way, within the State, where | ||||||
24 | motor vehicles, recreational vehicles, or other self-propelled | ||||||
25 | vehicles, are stored, housed or parked for hire, charge, fee or | ||||||
26 | other valuable consideration in a condition ready for use, or |
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1 | where rent or compensation is paid to the owner, manager, | ||||||
2 | operator or lessee of the premises for the housing, storing, | ||||||
3 | sheltering, keeping or maintaining motor vehicles, | ||||||
4 | recreational vehicles, or other self-propelled vehicles. | ||||||
5 | "Parking area or garage" includes any parking area or garage, | ||||||
6 | whether the vehicle is parked by the owner of the vehicle or by | ||||||
7 | the operator or an attendant. | ||||||
8 | "Person" means any natural individual, firm, trust, | ||||||
9 | estate, partnership, association, joint stock company, joint | ||||||
10 | venture, corporation, limited liability company, or a | ||||||
11 | receiver, trustee, guardian, or other representative appointed | ||||||
12 | by order of any court. | ||||||
13 | "Purchase price" means the consideration paid for the | ||||||
14 | purchase of a parking space in a parking area or garage, valued | ||||||
15 | in money, whether received in money or otherwise, including | ||||||
16 | cash, gift cards, credits, and property, and shall be | ||||||
17 | determined without any deduction on account of the cost of | ||||||
18 | materials used, labor or service costs, or any other expense | ||||||
19 | whatsoever. | ||||||
20 | "Purchase price" includes any and all charges that the | ||||||
21 | recipient pays related to or incidental to obtaining the use or | ||||||
22 | privilege of using a parking space in a parking area or garage, | ||||||
23 | including but not limited to any and all related markups, | ||||||
24 | service fees, convenience fees, facilitation fees, | ||||||
25 | cancellation fees, overtime fees, or other such charges, | ||||||
26 | regardless of terminology. However, "purchase price" shall not |
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1 | include consideration paid for: | ||||||
2 | (1) optional, separately stated charges not for the use | ||||||
3 | or privilege of using a parking space in the parking area | ||||||
4 | or garage; | ||||||
5 | (2) any charge for a dishonored check; | ||||||
6 | (3) any finance or credit charge, penalty or charge for | ||||||
7 | delayed payment, or discount for prompt payment; | ||||||
8 | (4) any purchase by a purchaser if the operator is | ||||||
9 | prohibited by federal or State Constitution, treaty, | ||||||
10 | convention, statute or court decision from collecting the | ||||||
11 | tax from such purchaser; | ||||||
12 | (5) the isolated or occasional sale of parking spaces | ||||||
13 | subject to tax under this Act by a person who does not hold | ||||||
14 | himself out as being engaged (or who does not habitually | ||||||
15 | engage) in selling of parking spaces; and | ||||||
16 | (6) any amounts added to a purchaser's bills because of | ||||||
17 | charges made pursuant to the tax imposed by this Act.
If | ||||||
18 | credit is extended, then the amount thereof shall be | ||||||
19 | included only as and when payments are made. | ||||||
20 | "Purchaser" means any person who acquires a parking space | ||||||
21 | in a parking area or garage for use for valuable consideration.
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22 | "Use" means the exercise by any person of any right or | ||||||
23 | power over, or the enjoyment of, a parking space in a parking | ||||||
24 | area or garage subject to tax under this Act.
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25 | Section 10-10. Imposition of tax; calculation of tax. |
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1 | (a) Beginning on January 1, 2020, a tax is imposed on the | ||||||
2 | privilege of using in this State a parking space in a parking | ||||||
3 | area or garage for the use of parking one or more motor | ||||||
4 | vehicles, recreational vehicles, or other self-propelled | ||||||
5 | vehicles, at the rate of: | ||||||
6 | (1) 6% of the purchase price for a parking space paid | ||||||
7 | for on an hourly, daily, or weekly basis; and | ||||||
8 | (2) 9% of the purchase price for a parking space paid | ||||||
9 | for on a monthly or annual basis. | ||||||
10 | (b) The tax shall be collected from the purchaser by the | ||||||
11 | operator. | ||||||
12 | (c) An operator that has paid or remitted the tax imposed | ||||||
13 | by this Act to another operator in connection with the same | ||||||
14 | parking transaction, or the use of the same parking space, that | ||||||
15 | is subject to tax under this Act, shall be entitled to a credit | ||||||
16 | for such tax paid or remitted against the amount of tax owed | ||||||
17 | under this Act, provided that the other operator is registered | ||||||
18 | under this Act. The operator claiming the credit shall have the | ||||||
19 | burden of proving it is entitled to claim a credit. | ||||||
20 | (d) If any operator erroneously collects tax or collects | ||||||
21 | more from the purchaser than the purchaser's liability for the | ||||||
22 | transaction, the purchaser shall have a legal right to claim a | ||||||
23 | refund of such amount from the operator. However, if such | ||||||
24 | amount is not refunded to the purchaser for any reason, the | ||||||
25 | operator is liable to pay such amount to the Department. | ||||||
26 | (e) The tax imposed by this Section is not imposed with |
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1 | respect to any transaction in interstate commerce, to the | ||||||
2 | extent that the transaction may not, under the Constitution and | ||||||
3 | statutes of the United States, be made the subject of taxation | ||||||
4 | by this State. | ||||||
5 | Section 10-15. Filing of returns and deposit of proceeds. | ||||||
6 | On or before the last day of each calendar month, every | ||||||
7 | operator engaged in the business of providing to purchasers | ||||||
8 | parking areas and garages in this State during the preceding | ||||||
9 | calendar month shall file a return with the Department, | ||||||
10 | stating: | ||||||
11 | (1) the name of the operator; | ||||||
12 | (2) the address of its principal place of business and | ||||||
13 | the address of the principal place of business from which | ||||||
14 | it provides parking areas and garages in this State; | ||||||
15 | (3) the total amount of receipts received by the | ||||||
16 | operator during the preceding calendar month or quarter, as | ||||||
17 | the case may be, from sales of parking spaces to purchasers | ||||||
18 | in parking areas or garages during the preceding calendar | ||||||
19 | month or quarter; | ||||||
20 | (4) deductions allowed by law; | ||||||
21 | (5) the total amount of receipts received by the | ||||||
22 | operator during the preceding calendar month or quarter | ||||||
23 | upon which the tax was computed; | ||||||
24 | (6) the amount of tax due; and | ||||||
25 | (7) such other reasonable information as the |
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1 | Department may require. | ||||||
2 | If an operator ceases to engage in the kind of business | ||||||
3 | that makes it responsible for filing returns under this Act, | ||||||
4 | then that operator shall file a final return under this Act | ||||||
5 | with the Department on or before the last day of the month | ||||||
6 | after discontinuing such business. | ||||||
7 | All returns required to be filed and payments required to | ||||||
8 | be made under this Act shall be by electronic means. Taxpayers | ||||||
9 | who demonstrate hardship in filing or paying electronically may | ||||||
10 | petition the Department to waive the electronic filing or | ||||||
11 | payment requirement, or both. The Department may require a | ||||||
12 | separate return for the tax under this Act or combine the | ||||||
13 | return for the tax under this Act with the return for other | ||||||
14 | taxes. | ||||||
15 | If the same person has more than one business registered | ||||||
16 | with the Department under separate registrations under this | ||||||
17 | Act, that person shall not file each return that is due as a | ||||||
18 | single return covering all such registered businesses but shall | ||||||
19 | file separate returns for each such registered business. | ||||||
20 | If the operator is a corporation, the return filed on | ||||||
21 | behalf of that corporation shall be signed by the president, | ||||||
22 | vice-president, secretary, or treasurer, or by a properly | ||||||
23 | accredited agent of such corporation. | ||||||
24 | The operator filing the return under this Act shall, at the | ||||||
25 | time of filing the return, pay to the Department the amount of | ||||||
26 | tax imposed by this Act less a discount of 1.75%, not to exceed |
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1 | $1,000 per month, which is allowed to reimburse the operator | ||||||
2 | for the expenses incurred in keeping records, preparing and | ||||||
3 | filing returns, remitting the tax, and supplying data to the | ||||||
4 | Department on request. | ||||||
5 | If any payment provided for in this Section exceeds the | ||||||
6 | taxpayer's liabilities under this Act, as shown on an original | ||||||
7 | return, the Department may authorize the taxpayer to credit | ||||||
8 | such excess payment against liability subsequently to be | ||||||
9 | remitted to the Department under this Act, in accordance with | ||||||
10 | reasonable rules adopted by the Department. If the Department | ||||||
11 | subsequently determines that all or any part of the credit | ||||||
12 | taken was not actually due to the taxpayer, the taxpayer's | ||||||
13 | discount shall be reduced by an amount equal to the difference | ||||||
14 | between the discount as applied to the credit taken and that | ||||||
15 | actually due, and that taxpayer shall be liable for penalties | ||||||
16 | and interest on such difference. | ||||||
17 | Section 10-20. Exemptions. The tax imposed by this Act | ||||||
18 | shall not apply to: | ||||||
19 | (1) parking in a parking area or garage operated by the | ||||||
20 | federal government or its instrumentalities that has been | ||||||
21 | issued an active tax exemption number by the Department | ||||||
22 | under Section 1g of the Retailers' Occupation Tax Act; for | ||||||
23 | this exemption to apply, the parking area or garage must be | ||||||
24 | operated by the federal government or its | ||||||
25 | instrumentalities; the exemption under this paragraph (1) |
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1 | does not apply if the parking area or garage is operated by | ||||||
2 | a third party, whether under a lease or other contractual | ||||||
3 | arrangement, or any other manner whatsoever; | ||||||
4 | (2) residential off-street parking for home or | ||||||
5 | apartment tenants or condominium occupants, if the | ||||||
6 | arrangement for such parking is provided in the home or | ||||||
7 | apartment lease or in a separate writing between the | ||||||
8 | landlord and tenant, or in a condominium agreement between | ||||||
9 | the condominium association and the owner, occupant, or | ||||||
10 | guest of a unit, whether the parking charge is payable to | ||||||
11 | the landlord, condominium association, or to the operator | ||||||
12 | of the parking spaces; | ||||||
13 | (3) parking by hospital employees in a parking space | ||||||
14 | that is owned and operated by the hospital for which they | ||||||
15 | work; and | ||||||
16 | (4) parking in a parking area or garage where 3 or | ||||||
17 | fewer motor vehicles are stored, housed, or parked for | ||||||
18 | hire, charge, fee or other valuable consideration, if the | ||||||
19 | operator of the parking area or garage does not act as the | ||||||
20 | operator of more than a total of 3 parking spaces located | ||||||
21 | in the State; if any operator of parking areas or garages, | ||||||
22 | including any facilitator or aggregator, acts as an | ||||||
23 | operator of more than 3 parking spaces in total that are | ||||||
24 | located in the State, then this exemption shall not apply | ||||||
25 | to any of those spaces. |
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1 | Section 10-25. Collection of tax. | ||||||
2 | (a) Beginning with bills issued or charges collected for a | ||||||
3 | purchase of a parking space in a parking area or garage on and | ||||||
4 | after January 1, 2020, the tax imposed by this Act shall be | ||||||
5 | collected from the purchaser by the operator at the rate stated | ||||||
6 | in Section 10-10 and shall be remitted to the Department as | ||||||
7 | provided in this Act. All charges for parking spaces in a | ||||||
8 | parking area or garage are presumed subject to tax collection. | ||||||
9 | Operators shall collect the tax from purchasers by adding the | ||||||
10 | tax to the amount of the purchase price received from the | ||||||
11 | purchaser. The tax imposed by the Act shall when collected be | ||||||
12 | stated as a distinct item separate and apart from the purchase | ||||||
13 | price of the service subject to tax under this Act. However, | ||||||
14 | where it is not possible to state the tax separately the | ||||||
15 | Department may by rule exempt such purchases from this | ||||||
16 | requirement so long as purchasers are notified by language on | ||||||
17 | the invoice or notified by a sign that the tax is included in | ||||||
18 | the purchase price. | ||||||
19 | (b) Any person purchasing a parking space in a parking area | ||||||
20 | or garage subject to tax under this Act as to which there has | ||||||
21 | been no charge made to him of the tax imposed by Section 10-10, | ||||||
22 | shall make payment of the tax imposed by Section 10-10 of this | ||||||
23 | Act in the form and manner provided by the Department, such | ||||||
24 | payment to be made to the Department in the manner and form | ||||||
25 | required by the Department not later than the 20th day of the | ||||||
26 | month following the month of purchase of the parking space. |
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1 | Section 10-30. Registration of operators. | ||||||
2 | (a) A person who engages in business as an operator of a | ||||||
3 | parking area or garage in this State shall register with the | ||||||
4 | Department. Application for a certificate of registration | ||||||
5 | shall be made to the Department, by electronic means, in the | ||||||
6 | form and manner prescribed by the Department and shall contain | ||||||
7 | any reasonable information the Department may require. Upon | ||||||
8 | receipt of the application for a certificate of registration in | ||||||
9 | proper form and manner, the Department shall issue to the | ||||||
10 | applicant a certificate of registration. Operators who | ||||||
11 | demonstrate that they do not have access to the Internet or | ||||||
12 | demonstrate hardship in applying electronically may petition | ||||||
13 | the Department to waive the electronic application | ||||||
14 | requirements. | ||||||
15 | (b) The Department may refuse to issue or reissue a | ||||||
16 | certificate of registration to any applicant for the reasons | ||||||
17 | set forth in Section 2505-380 of the Department of Revenue Law | ||||||
18 | of the Civil Administrative Code of Illinois. | ||||||
19 | (c) Any person aggrieved by any decision of the Department | ||||||
20 | under this Section may, within 20 days after notice of such | ||||||
21 | decision, protest and request a hearing, whereupon the | ||||||
22 | Department shall give notice to such person of the time and | ||||||
23 | place fixed for such hearing and shall hold a hearing in | ||||||
24 | conformity with the provisions of this Act and then issue its | ||||||
25 | final administrative decision in the matter to such person. In |
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1 | the absence of such a protest within 20 days, the Department's | ||||||
2 | decision shall become final without any further determination | ||||||
3 | being made or notice given. | ||||||
4 | Section 10-35. Revocation of certificate of registration. | ||||||
5 | (a) The Department may, after notice and a hearing as | ||||||
6 | provided in this Act, revoke the certificate of registration of | ||||||
7 | any operator who violates any of the provisions of this Act or | ||||||
8 | any rule adopted pursuant to this Act. Before revocation of a | ||||||
9 | certificate of registration, the Department shall, within 90 | ||||||
10 | days after non-compliance and at least 7 days prior to the date | ||||||
11 | of the hearing, give the operator so accused notice in writing | ||||||
12 | of the charge against him or her, and on the date designated | ||||||
13 | shall conduct a hearing upon this matter. The lapse of such | ||||||
14 | 90-day period shall not preclude the Department from conducting | ||||||
15 | revocation proceedings at a later date if necessary. Any | ||||||
16 | hearing held under this Section shall be conducted by the | ||||||
17 | Director or by any officer or employee of the Department | ||||||
18 | designated in writing by the Director. | ||||||
19 | (b) The Department may revoke a certificate of registration | ||||||
20 | for the reasons set forth in Section 2505-380 of the Department | ||||||
21 | of Revenue Law of the Civil Administrative Code of Illinois. | ||||||
22 | (c) Upon the hearing of any such proceeding, the Director | ||||||
23 | or any officer or employee of the Department designated in | ||||||
24 | writing by the Director may administer oaths, and the | ||||||
25 | Department may procure by its subpoena the attendance of |
| |||||||
| |||||||
1 | witnesses and, by its subpoena duces tecum, the production of | ||||||
2 | relevant books and papers. Any circuit court, upon application | ||||||
3 | either of the operator or of the Department, may, by order duly | ||||||
4 | entered, require the attendance of witnesses and the production | ||||||
5 | of relevant books and papers before the Department in any | ||||||
6 | hearing relating to the revocation of certificates of | ||||||
7 | registration. Upon refusal or neglect to obey the order of the | ||||||
8 | court, the court may compel obedience thereof by proceedings | ||||||
9 | for contempt. | ||||||
10 | (d) The Department may, by application to any circuit | ||||||
11 | court, obtain an injunction requiring any person who engages in | ||||||
12 | business as an operator under this Act to obtain a certificate | ||||||
13 | of registration. Upon refusal or neglect to obey the order of | ||||||
14 | the court, the court may compel obedience by proceedings for | ||||||
15 | contempt. | ||||||
16 | Section 10-40. Valet services. | ||||||
17 | (a) Persons engaged in the business of providing valet | ||||||
18 | services are subject to the tax imposed by this Act on the | ||||||
19 | purchase price received in connection with their valet parking | ||||||
20 | operations. | ||||||
21 | (b) Persons engaged in the business of providing valet | ||||||
22 | services are entitled to take the credit in subsection (c) of | ||||||
23 | Section 10-10. | ||||||
24 | (c) Tips received by persons parking cars for persons | ||||||
25 | engaged in the business of providing valet services are not |
| |||||||
| |||||||
1 | subject to the tax imposed by this Act if the tips are retained | ||||||
2 | by the person receiving the tip. If the tips are turned over to | ||||||
3 | the valet business, the tips shall be included in the purchase | ||||||
4 | price. | ||||||
5 | Section 10-45. Tax collected as debt owed to State. The tax | ||||||
6 | herein required to be collected by any operator or valet | ||||||
7 | business and any such tax collected by that person, shall | ||||||
8 | constitute a debt owed by that person to this State. | ||||||
9 | Section 10-50. Incorporation by reference. All of the | ||||||
10 | provisions of Sections 1, 2a, 2b, 3 (except provisions relating | ||||||
11 | to transaction returns and except for provisions that are | ||||||
12 | inconsistent with this Act), in respect to all provisions | ||||||
13 | therein other than the State rate of tax) 4, 5, 5a, 5b, 5c, 5d, | ||||||
14 | 5e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and | ||||||
15 | 13 of the Retailers' Occupation Tax Act that are not | ||||||
16 | inconsistent with this Act, and all provisions of the Uniform | ||||||
17 | Penalty and Interest Act shall apply, as far as practicable, to | ||||||
18 | the subject matter of this Act to the same extent as if such | ||||||
19 | provisions were included in this Act. | ||||||
20 | Section 10-55. Deposit of proceeds from parking excise tax. | ||||||
21 | The moneys received by the Department from the tax imposed by | ||||||
22 | this Act shall be deposited into the Capital Projects Fund. |
| |||||||
| |||||||
1 | Article 15. Amendatory Provisions | ||||||
2 | Section 15-5. The Illinois Administrative Procedure Act is | ||||||
3 | amended by changing Section 5-45 as follows: | ||||||
4 | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) | ||||||
5 | Sec. 5-45. Emergency rulemaking. | ||||||
6 | (a) "Emergency" means the existence of any situation that | ||||||
7 | any agency
finds reasonably constitutes a threat to the public | ||||||
8 | interest, safety, or
welfare. | ||||||
9 | (b) If any agency finds that an
emergency exists that | ||||||
10 | requires adoption of a rule upon fewer days than
is required by | ||||||
11 | Section 5-40 and states in writing its reasons for that
| ||||||
12 | finding, the agency may adopt an emergency rule without prior | ||||||
13 | notice or
hearing upon filing a notice of emergency rulemaking | ||||||
14 | with the Secretary of
State under Section 5-70. The notice | ||||||
15 | shall include the text of the
emergency rule and shall be | ||||||
16 | published in the Illinois Register. Consent
orders or other | ||||||
17 | court orders adopting settlements negotiated by an agency
may | ||||||
18 | be adopted under this Section. Subject to applicable | ||||||
19 | constitutional or
statutory provisions, an emergency rule | ||||||
20 | becomes effective immediately upon
filing under Section 5-65 or | ||||||
21 | at a stated date less than 10 days
thereafter. The agency's | ||||||
22 | finding and a statement of the specific reasons
for the finding | ||||||
23 | shall be filed with the rule. The agency shall take
reasonable | ||||||
24 | and appropriate measures to make emergency rules known to the
|
| |||||||
| |||||||
1 | persons who may be affected by them. | ||||||
2 | (c) An emergency rule may be effective for a period of not | ||||||
3 | longer than
150 days, but the agency's authority to adopt an | ||||||
4 | identical rule under Section
5-40 is not precluded. No | ||||||
5 | emergency rule may be adopted more
than once in any 24-month | ||||||
6 | period, except that this limitation on the number
of emergency | ||||||
7 | rules that may be adopted in a 24-month period does not apply
| ||||||
8 | to (i) emergency rules that make additions to and deletions | ||||||
9 | from the Drug
Manual under Section 5-5.16 of the Illinois | ||||||
10 | Public Aid Code or the
generic drug formulary under Section | ||||||
11 | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) | ||||||
12 | emergency rules adopted by the Pollution Control
Board before | ||||||
13 | July 1, 1997 to implement portions of the Livestock Management
| ||||||
14 | Facilities Act, (iii) emergency rules adopted by the Illinois | ||||||
15 | Department of Public Health under subsections (a) through (i) | ||||||
16 | of Section 2 of the Department of Public Health Act when | ||||||
17 | necessary to protect the public's health, (iv) emergency rules | ||||||
18 | adopted pursuant to subsection (n) of this Section, (v) | ||||||
19 | emergency rules adopted pursuant to subsection (o) of this | ||||||
20 | Section, or (vi) emergency rules adopted pursuant to subsection | ||||||
21 | (c-5) of this Section. Two or more emergency rules having | ||||||
22 | substantially the same
purpose and effect shall be deemed to be | ||||||
23 | a single rule for purposes of this
Section. | ||||||
24 | (c-5) To facilitate the maintenance of the program of group | ||||||
25 | health benefits provided to annuitants, survivors, and retired | ||||||
26 | employees under the State Employees Group Insurance Act of |
| |||||||
| |||||||
1 | 1971, rules to alter the contributions to be paid by the State, | ||||||
2 | annuitants, survivors, retired employees, or any combination | ||||||
3 | of those entities, for that program of group health benefits, | ||||||
4 | shall be adopted as emergency rules. The adoption of those | ||||||
5 | rules shall be considered an emergency and necessary for the | ||||||
6 | public interest, safety, and welfare. | ||||||
7 | (d) In order to provide for the expeditious and timely | ||||||
8 | implementation
of the State's fiscal year 1999 budget, | ||||||
9 | emergency rules to implement any
provision of Public Act 90-587 | ||||||
10 | or 90-588
or any other budget initiative for fiscal year 1999 | ||||||
11 | may be adopted in
accordance with this Section by the agency | ||||||
12 | charged with administering that
provision or initiative, | ||||||
13 | except that the 24-month limitation on the adoption
of | ||||||
14 | emergency rules and the provisions of Sections 5-115 and 5-125 | ||||||
15 | do not apply
to rules adopted under this subsection (d). The | ||||||
16 | adoption of emergency rules
authorized by this subsection (d) | ||||||
17 | shall be deemed to be necessary for the
public interest, | ||||||
18 | safety, and welfare. | ||||||
19 | (e) In order to provide for the expeditious and timely | ||||||
20 | implementation
of the State's fiscal year 2000 budget, | ||||||
21 | emergency rules to implement any
provision of Public Act 91-24
| ||||||
22 | or any other budget initiative for fiscal year 2000 may be | ||||||
23 | adopted in
accordance with this Section by the agency charged | ||||||
24 | with administering that
provision or initiative, except that | ||||||
25 | the 24-month limitation on the adoption
of emergency rules and | ||||||
26 | the provisions of Sections 5-115 and 5-125 do not apply
to |
| |||||||
| |||||||
1 | rules adopted under this subsection (e). The adoption of | ||||||
2 | emergency rules
authorized by this subsection (e) shall be | ||||||
3 | deemed to be necessary for the
public interest, safety, and | ||||||
4 | welfare. | ||||||
5 | (f) In order to provide for the expeditious and timely | ||||||
6 | implementation
of the State's fiscal year 2001 budget, | ||||||
7 | emergency rules to implement any
provision of Public Act 91-712
| ||||||
8 | or any other budget initiative for fiscal year 2001 may be | ||||||
9 | adopted in
accordance with this Section by the agency charged | ||||||
10 | with administering that
provision or initiative, except that | ||||||
11 | the 24-month limitation on the adoption
of emergency rules and | ||||||
12 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
13 | rules adopted under this subsection (f). The adoption of | ||||||
14 | emergency rules
authorized by this subsection (f) shall be | ||||||
15 | deemed to be necessary for the
public interest, safety, and | ||||||
16 | welfare. | ||||||
17 | (g) In order to provide for the expeditious and timely | ||||||
18 | implementation
of the State's fiscal year 2002 budget, | ||||||
19 | emergency rules to implement any
provision of Public Act 92-10
| ||||||
20 | or any other budget initiative for fiscal year 2002 may be | ||||||
21 | adopted in
accordance with this Section by the agency charged | ||||||
22 | with administering that
provision or initiative, except that | ||||||
23 | the 24-month limitation on the adoption
of emergency rules and | ||||||
24 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
25 | rules adopted under this subsection (g). The adoption of | ||||||
26 | emergency rules
authorized by this subsection (g) shall be |
| |||||||
| |||||||
1 | deemed to be necessary for the
public interest, safety, and | ||||||
2 | welfare. | ||||||
3 | (h) In order to provide for the expeditious and timely | ||||||
4 | implementation
of the State's fiscal year 2003 budget, | ||||||
5 | emergency rules to implement any
provision of Public Act 92-597
| ||||||
6 | or any other budget initiative for fiscal year 2003 may be | ||||||
7 | adopted in
accordance with this Section by the agency charged | ||||||
8 | with administering that
provision or initiative, except that | ||||||
9 | the 24-month limitation on the adoption
of emergency rules and | ||||||
10 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
11 | rules adopted under this subsection (h). The adoption of | ||||||
12 | emergency rules
authorized by this subsection (h) shall be | ||||||
13 | deemed to be necessary for the
public interest, safety, and | ||||||
14 | welfare. | ||||||
15 | (i) In order to provide for the expeditious and timely | ||||||
16 | implementation
of the State's fiscal year 2004 budget, | ||||||
17 | emergency rules to implement any
provision of Public Act 93-20
| ||||||
18 | or any other budget initiative for fiscal year 2004 may be | ||||||
19 | adopted in
accordance with this Section by the agency charged | ||||||
20 | with administering that
provision or initiative, except that | ||||||
21 | the 24-month limitation on the adoption
of emergency rules and | ||||||
22 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
23 | rules adopted under this subsection (i). The adoption of | ||||||
24 | emergency rules
authorized by this subsection (i) shall be | ||||||
25 | deemed to be necessary for the
public interest, safety, and | ||||||
26 | welfare. |
| |||||||
| |||||||
1 | (j) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of the State's fiscal year | ||||||
3 | 2005 budget as provided under the Fiscal Year 2005 Budget | ||||||
4 | Implementation (Human Services) Act, emergency rules to | ||||||
5 | implement any provision of the Fiscal Year 2005 Budget | ||||||
6 | Implementation (Human Services) Act may be adopted in | ||||||
7 | accordance with this Section by the agency charged with | ||||||
8 | administering that provision, except that the 24-month | ||||||
9 | limitation on the adoption of emergency rules and the | ||||||
10 | provisions of Sections 5-115 and 5-125 do not apply to rules | ||||||
11 | adopted under this subsection (j). The Department of Public Aid | ||||||
12 | may also adopt rules under this subsection (j) necessary to | ||||||
13 | administer the Illinois Public Aid Code and the Children's | ||||||
14 | Health Insurance Program Act. The adoption of emergency rules | ||||||
15 | authorized by this subsection (j) shall be deemed to be | ||||||
16 | necessary for the public interest, safety, and welfare.
| ||||||
17 | (k) In order to provide for the expeditious and timely | ||||||
18 | implementation of the provisions of the State's fiscal year | ||||||
19 | 2006 budget, emergency rules to implement any provision of | ||||||
20 | Public Act 94-48 or any other budget initiative for fiscal year | ||||||
21 | 2006 may be adopted in accordance with this Section by the | ||||||
22 | agency charged with administering that provision or | ||||||
23 | initiative, except that the 24-month limitation on the adoption | ||||||
24 | of emergency rules and the provisions of Sections 5-115 and | ||||||
25 | 5-125 do not apply to rules adopted under this subsection (k). | ||||||
26 | The Department of Healthcare and Family Services may also adopt |
| |||||||
| |||||||
1 | rules under this subsection (k) necessary to administer the | ||||||
2 | Illinois Public Aid Code, the Senior Citizens and Persons with | ||||||
3 | Disabilities Property Tax Relief Act, the Senior Citizens and | ||||||
4 | Disabled Persons Prescription Drug Discount Program Act (now | ||||||
5 | the Illinois Prescription Drug Discount Program Act), and the | ||||||
6 | Children's Health Insurance Program Act. The adoption of | ||||||
7 | emergency rules authorized by this subsection (k) shall be | ||||||
8 | deemed to be necessary for the public interest, safety, and | ||||||
9 | welfare.
| ||||||
10 | (l) In order to provide for the expeditious and timely | ||||||
11 | implementation of the provisions of the
State's fiscal year | ||||||
12 | 2007 budget, the Department of Healthcare and Family Services | ||||||
13 | may adopt emergency rules during fiscal year 2007, including | ||||||
14 | rules effective July 1, 2007, in
accordance with this | ||||||
15 | subsection to the extent necessary to administer the | ||||||
16 | Department's responsibilities with respect to amendments to | ||||||
17 | the State plans and Illinois waivers approved by the federal | ||||||
18 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
19 | requirements of Title XIX and Title XXI of the federal Social | ||||||
20 | Security Act. The adoption of emergency rules
authorized by | ||||||
21 | this subsection (l) shall be deemed to be necessary for the | ||||||
22 | public interest,
safety, and welfare.
| ||||||
23 | (m) In order to provide for the expeditious and timely | ||||||
24 | implementation of the provisions of the
State's fiscal year | ||||||
25 | 2008 budget, the Department of Healthcare and Family Services | ||||||
26 | may adopt emergency rules during fiscal year 2008, including |
| |||||||
| |||||||
1 | rules effective July 1, 2008, in
accordance with this | ||||||
2 | subsection to the extent necessary to administer the | ||||||
3 | Department's responsibilities with respect to amendments to | ||||||
4 | the State plans and Illinois waivers approved by the federal | ||||||
5 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
6 | requirements of Title XIX and Title XXI of the federal Social | ||||||
7 | Security Act. The adoption of emergency rules
authorized by | ||||||
8 | this subsection (m) shall be deemed to be necessary for the | ||||||
9 | public interest,
safety, and welfare.
| ||||||
10 | (n) In order to provide for the expeditious and timely | ||||||
11 | implementation of the provisions of the State's fiscal year | ||||||
12 | 2010 budget, emergency rules to implement any provision of | ||||||
13 | Public Act 96-45 or any other budget initiative authorized by | ||||||
14 | the 96th General Assembly for fiscal year 2010 may be adopted | ||||||
15 | in accordance with this Section by the agency charged with | ||||||
16 | administering that provision or initiative. The adoption of | ||||||
17 | emergency rules authorized by this subsection (n) shall be | ||||||
18 | deemed to be necessary for the public interest, safety, and | ||||||
19 | welfare. The rulemaking authority granted in this subsection | ||||||
20 | (n) shall apply only to rules promulgated during Fiscal Year | ||||||
21 | 2010. | ||||||
22 | (o) In order to provide for the expeditious and timely | ||||||
23 | implementation of the provisions of the State's fiscal year | ||||||
24 | 2011 budget, emergency rules to implement any provision of | ||||||
25 | Public Act 96-958 or any other budget initiative authorized by | ||||||
26 | the 96th General Assembly for fiscal year 2011 may be adopted |
| |||||||
| |||||||
1 | in accordance with this Section by the agency charged with | ||||||
2 | administering that provision or initiative. The adoption of | ||||||
3 | emergency rules authorized by this subsection (o) is deemed to | ||||||
4 | be necessary for the public interest, safety, and welfare. The | ||||||
5 | rulemaking authority granted in this subsection (o) applies | ||||||
6 | only to rules promulgated on or after July 1, 2010 (the | ||||||
7 | effective date of Public Act 96-958) through June 30, 2011. | ||||||
8 | (p) In order to provide for the expeditious and timely | ||||||
9 | implementation of the provisions of Public Act 97-689, | ||||||
10 | emergency rules to implement any provision of Public Act 97-689 | ||||||
11 | may be adopted in accordance with this subsection (p) by the | ||||||
12 | agency charged with administering that provision or | ||||||
13 | initiative. The 150-day limitation of the effective period of | ||||||
14 | emergency rules does not apply to rules adopted under this | ||||||
15 | subsection (p), and the effective period may continue through | ||||||
16 | June 30, 2013. The 24-month limitation on the adoption of | ||||||
17 | emergency rules does not apply to rules adopted under this | ||||||
18 | subsection (p). The adoption of emergency rules authorized by | ||||||
19 | this subsection (p) is deemed to be necessary for the public | ||||||
20 | interest, safety, and welfare. | ||||||
21 | (q) In order to provide for the expeditious and timely | ||||||
22 | implementation of the provisions of Articles 7, 8, 9, 11, and | ||||||
23 | 12 of Public Act 98-104, emergency rules to implement any | ||||||
24 | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 | ||||||
25 | may be adopted in accordance with this subsection (q) by the | ||||||
26 | agency charged with administering that provision or |
| |||||||
| |||||||
1 | initiative. The 24-month limitation on the adoption of | ||||||
2 | emergency rules does not apply to rules adopted under this | ||||||
3 | subsection (q). The adoption of emergency rules authorized by | ||||||
4 | this subsection (q) is deemed to be necessary for the public | ||||||
5 | interest, safety, and welfare. | ||||||
6 | (r) In order to provide for the expeditious and timely | ||||||
7 | implementation of the provisions of Public Act 98-651, | ||||||
8 | emergency rules to implement Public Act 98-651 may be adopted | ||||||
9 | in accordance with this subsection (r) by the Department of | ||||||
10 | Healthcare and Family Services. The 24-month limitation on the | ||||||
11 | adoption of emergency rules does not apply to rules adopted | ||||||
12 | under this subsection (r). The adoption of emergency rules | ||||||
13 | authorized by this subsection (r) is deemed to be necessary for | ||||||
14 | the public interest, safety, and welfare. | ||||||
15 | (s) In order to provide for the expeditious and timely | ||||||
16 | implementation of the provisions of Sections 5-5b.1 and 5A-2 of | ||||||
17 | the Illinois Public Aid Code, emergency rules to implement any | ||||||
18 | provision of Section 5-5b.1 or Section 5A-2 of the Illinois | ||||||
19 | Public Aid Code may be adopted in accordance with this | ||||||
20 | subsection (s) by the Department of Healthcare and Family | ||||||
21 | Services. The rulemaking authority granted in this subsection | ||||||
22 | (s) shall apply only to those rules adopted prior to July 1, | ||||||
23 | 2015. Notwithstanding any other provision of this Section, any | ||||||
24 | emergency rule adopted under this subsection (s) shall only | ||||||
25 | apply to payments made for State fiscal year 2015. The adoption | ||||||
26 | of emergency rules authorized by this subsection (s) is deemed |
| |||||||
| |||||||
1 | to be necessary for the public interest, safety, and welfare. | ||||||
2 | (t) In order to provide for the expeditious and timely | ||||||
3 | implementation of the provisions of Article II of Public Act | ||||||
4 | 99-6, emergency rules to implement the changes made by Article | ||||||
5 | II of Public Act 99-6 to the Emergency Telephone System Act may | ||||||
6 | be adopted in accordance with this subsection (t) by the | ||||||
7 | Department of State Police. The rulemaking authority granted in | ||||||
8 | this subsection (t) shall apply only to those rules adopted | ||||||
9 | prior to July 1, 2016. The 24-month limitation on the adoption | ||||||
10 | of emergency rules does not apply to rules adopted under this | ||||||
11 | subsection (t). The adoption of emergency rules authorized by | ||||||
12 | this subsection (t) is deemed to be necessary for the public | ||||||
13 | interest, safety, and welfare. | ||||||
14 | (u) In order to provide for the expeditious and timely | ||||||
15 | implementation of the provisions of the Burn Victims Relief | ||||||
16 | Act, emergency rules to implement any provision of the Act may | ||||||
17 | be adopted in accordance with this subsection (u) by the | ||||||
18 | Department of Insurance. The rulemaking authority granted in | ||||||
19 | this subsection (u) shall apply only to those rules adopted | ||||||
20 | prior to December 31, 2015. The adoption of emergency rules | ||||||
21 | authorized by this subsection (u) is deemed to be necessary for | ||||||
22 | the public interest, safety, and welfare. | ||||||
23 | (v) In order to provide for the expeditious and timely | ||||||
24 | implementation of the provisions of Public Act 99-516, | ||||||
25 | emergency rules to implement Public Act 99-516 may be adopted | ||||||
26 | in accordance with this subsection (v) by the Department of |
| |||||||
| |||||||
1 | Healthcare and Family Services. The 24-month limitation on the | ||||||
2 | adoption of emergency rules does not apply to rules adopted | ||||||
3 | under this subsection (v). The adoption of emergency rules | ||||||
4 | authorized by this subsection (v) is deemed to be necessary for | ||||||
5 | the public interest, safety, and welfare. | ||||||
6 | (w) In order to provide for the expeditious and timely | ||||||
7 | implementation of the provisions of Public Act 99-796, | ||||||
8 | emergency rules to implement the changes made by Public Act | ||||||
9 | 99-796 may be adopted in accordance with this subsection (w) by | ||||||
10 | the Adjutant General. The adoption of emergency rules | ||||||
11 | authorized by this subsection (w) is deemed to be necessary for | ||||||
12 | the public interest, safety, and welfare. | ||||||
13 | (x) In order to provide for the expeditious and timely | ||||||
14 | implementation of the provisions of Public Act 99-906, | ||||||
15 | emergency rules to implement subsection (i) of Section 16-115D, | ||||||
16 | subsection (g) of Section 16-128A, and subsection (a) of | ||||||
17 | Section 16-128B of the Public Utilities Act may be adopted in | ||||||
18 | accordance with this subsection (x) by the Illinois Commerce | ||||||
19 | Commission. The rulemaking authority granted in this | ||||||
20 | subsection (x) shall apply only to those rules adopted within | ||||||
21 | 180 days after June 1, 2017 (the effective date of Public Act | ||||||
22 | 99-906). The adoption of emergency rules authorized by this | ||||||
23 | subsection (x) is deemed to be necessary for the public | ||||||
24 | interest, safety, and welfare. | ||||||
25 | (y) In order to provide for the expeditious and timely | ||||||
26 | implementation of the provisions of Public Act 100-23, |
| |||||||
| |||||||
1 | emergency rules to implement the changes made by Public Act | ||||||
2 | 100-23 to Section 4.02 of the Illinois Act on the Aging, | ||||||
3 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
4 | Section 55-30 of the Alcoholism and Other Drug Abuse and | ||||||
5 | Dependency Act, and Sections 74 and 75 of the Mental Health and | ||||||
6 | Developmental Disabilities Administrative Act may be adopted | ||||||
7 | in accordance with this subsection (y) by the respective | ||||||
8 | Department. The adoption of emergency rules authorized by this | ||||||
9 | subsection (y) is deemed to be necessary for the public | ||||||
10 | interest, safety, and welfare. | ||||||
11 | (z) In order to provide for the expeditious and timely | ||||||
12 | implementation of the provisions of Public Act 100-554, | ||||||
13 | emergency rules to implement the changes made by Public Act | ||||||
14 | 100-554 to Section 4.7 of the Lobbyist Registration Act may be | ||||||
15 | adopted in accordance with this subsection (z) by the Secretary | ||||||
16 | of State. The adoption of emergency rules authorized by this | ||||||
17 | subsection (z) is deemed to be necessary for the public | ||||||
18 | interest, safety, and welfare. | ||||||
19 | (aa) In order to provide for the expeditious and timely | ||||||
20 | initial implementation of the changes made to Articles 5, 5A, | ||||||
21 | 12, and 14 of the Illinois Public Aid Code under the provisions | ||||||
22 | of Public Act 100-581, the Department of Healthcare and Family | ||||||
23 | Services may adopt emergency rules in accordance with this | ||||||
24 | subsection (aa). The 24-month limitation on the adoption of | ||||||
25 | emergency rules does not apply to rules to initially implement | ||||||
26 | the changes made to Articles 5, 5A, 12, and 14 of the Illinois |
| |||||||
| |||||||
1 | Public Aid Code adopted under this subsection (aa). The | ||||||
2 | adoption of emergency rules authorized by this subsection (aa) | ||||||
3 | is deemed to be necessary for the public interest, safety, and | ||||||
4 | welfare. | ||||||
5 | (bb) In order to provide for the expeditious and timely | ||||||
6 | implementation of the provisions of Public Act 100-587, | ||||||
7 | emergency rules to implement the changes made by Public Act | ||||||
8 | 100-587 to Section 4.02 of the Illinois Act on the Aging, | ||||||
9 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
10 | subsection (b) of Section 55-30 of the Alcoholism and Other | ||||||
11 | Drug Abuse and Dependency Act, Section 5-104 of the Specialized | ||||||
12 | Mental Health Rehabilitation Act of 2013, and Section 75 and | ||||||
13 | subsection (b) of Section 74 of the Mental Health and | ||||||
14 | Developmental Disabilities Administrative Act may be adopted | ||||||
15 | in accordance with this subsection (bb) by the respective | ||||||
16 | Department. The adoption of emergency rules authorized by this | ||||||
17 | subsection (bb) is deemed to be necessary for the public | ||||||
18 | interest, safety, and welfare. | ||||||
19 | (cc) In order to provide for the expeditious and timely | ||||||
20 | implementation of the provisions of Public Act 100-587, | ||||||
21 | emergency rules may be adopted in accordance with this | ||||||
22 | subsection (cc) to implement the changes made by Public Act | ||||||
23 | 100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois | ||||||
24 | Pension Code by the Board created under Article 14 of the Code; | ||||||
25 | Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by | ||||||
26 | the Board created under Article 15 of the Code; and Sections |
| |||||||
| |||||||
1 | 16-190.5 and 16-190.6 of the Illinois Pension Code by the Board | ||||||
2 | created under Article 16 of the Code. The adoption of emergency | ||||||
3 | rules authorized by this subsection (cc) is deemed to be | ||||||
4 | necessary for the public interest, safety, and welfare. | ||||||
5 | (dd) In order to provide for the expeditious and timely | ||||||
6 | implementation of the provisions of Public Act 100-864, | ||||||
7 | emergency rules to implement the changes made by Public Act | ||||||
8 | 100-864 to Section 3.35 of the Newborn Metabolic Screening Act | ||||||
9 | may be adopted in accordance with this subsection (dd) by the | ||||||
10 | Secretary of State. The adoption of emergency rules authorized | ||||||
11 | by this subsection (dd) is deemed to be necessary for the | ||||||
12 | public interest, safety, and welfare. | ||||||
13 | (ee) In order to provide for the expeditious and timely | ||||||
14 | implementation of the provisions of Public Act 100-1172 this | ||||||
15 | amendatory Act of the 100th General Assembly , emergency rules | ||||||
16 | implementing the Illinois Underground Natural Gas Storage | ||||||
17 | Safety Act may be adopted in accordance with this subsection by | ||||||
18 | the Department of Natural Resources. The adoption of emergency | ||||||
19 | rules authorized by this subsection is deemed to be necessary | ||||||
20 | for the public interest, safety, and welfare. | ||||||
21 | (ff) (ee) In order to provide for the expeditious and | ||||||
22 | timely initial implementation of the changes made to Articles | ||||||
23 | 5A and 14 of the Illinois Public Aid Code under the provisions | ||||||
24 | of Public Act 100-1181 this amendatory Act of the 100th General | ||||||
25 | Assembly , the Department of Healthcare and Family Services may | ||||||
26 | on a one-time-only basis adopt emergency rules in accordance |
| |||||||
| |||||||
1 | with this subsection (ff) (ee) . The 24-month limitation on the | ||||||
2 | adoption of emergency rules does not apply to rules to | ||||||
3 | initially implement the changes made to Articles 5A and 14 of | ||||||
4 | the Illinois Public Aid Code adopted under this subsection (ff) | ||||||
5 | (ee) . The adoption of emergency rules authorized by this | ||||||
6 | subsection (ff) (ee) is deemed to be necessary for the public | ||||||
7 | interest, safety, and welfare. | ||||||
8 | (gg) (ff) In order to provide for the expeditious and | ||||||
9 | timely implementation of the provisions of Public Act 101-1 | ||||||
10 | this amendatory Act of the 101st General Assembly , emergency | ||||||
11 | rules may be adopted by the Department of Labor in accordance | ||||||
12 | with this subsection (gg) (ff) to implement the changes made by | ||||||
13 | Public Act 101-1 this amendatory Act of the 101st General | ||||||
14 | Assembly to the Minimum Wage Law. The adoption of emergency | ||||||
15 | rules authorized by this subsection (gg) (ff) is deemed to be | ||||||
16 | necessary for the public interest, safety, and welfare. | ||||||
17 | (hh) In order to provide for the expeditious and timely | ||||||
18 | implementation of the provisions of the Leveling the Playing | ||||||
19 | Field for Illinois Retail Act, emergency rules may be adopted | ||||||
20 | in accordance with this subsection (hh) to implement the | ||||||
21 | changes made by the Leveling the Playing Field for Illinois | ||||||
22 | Retail Act. The adoption of emergency rules authorized by this | ||||||
23 | subsection (hh) is deemed to be necessary for the public | ||||||
24 | interest, safety, and welfare. | ||||||
25 | (Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; | ||||||
26 | 100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. |
| |||||||
| |||||||
1 | 6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; | ||||||
2 | 100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. | ||||||
3 | 3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.) | ||||||
4 | Section 15-10. The Department of Commerce and Economic | ||||||
5 | Opportunity Law of the
Civil Administrative Code of Illinois is | ||||||
6 | amended by adding Section 605-1025 as follows: | ||||||
7 | (20 ILCS 605/605-1025 new) | ||||||
8 | Sec. 605-1025. Data center investment. | ||||||
9 | (a) The Department shall issue certificates of exemption | ||||||
10 | from the Retailers' Occupation Tax Act, the Use Tax Act, the | ||||||
11 | Service Use Tax Act, and the Service Occupation Tax Act, all | ||||||
12 | locally-imposed retailers' occupation taxes administered and | ||||||
13 | collected by the Department, the Chicago non-titled Use Tax, | ||||||
14 | the Electricity Excise Tax Act, and a credit certification | ||||||
15 | against the taxes imposed under subsections (a) and (b) of | ||||||
16 | Section 201 of the Illinois Income Tax Act to qualifying | ||||||
17 | Illinois data centers. | ||||||
18 | (b) For taxable years beginning on or after January 1, | ||||||
19 | 2019, the Department shall award credits against the taxes | ||||||
20 | imposed under subsections (a) and (b) of Section 201 of the | ||||||
21 | Illinois Income Tax Act as provided in Section 229 of the | ||||||
22 | Illinois Income Tax Act. | ||||||
23 | (c) For purposes of this Section: | ||||||
24 | "Data center" means a facility: (1) whose primary |
| |||||||
| |||||||
1 | services are the storage, management, and processing of | ||||||
2 | digital data; and (2) that is used to house (i) computer | ||||||
3 | and network systems, including associated components such | ||||||
4 | as servers, network equipment and appliances, | ||||||
5 | telecommunications, and data storage systems, (ii) systems | ||||||
6 | for monitoring and managing infrastructure performance, | ||||||
7 | (iii) Internet-related equipment and services, (iv) data | ||||||
8 | communications connections, (v) environmental controls, | ||||||
9 | (vi) fire protection systems, and (vii) security systems | ||||||
10 | and services. | ||||||
11 | "Qualifying Illinois data center" means a new or | ||||||
12 | existing data center that: | ||||||
13 | (1) is located in the State of Illinois; | ||||||
14 | (2) in the case of an existing data center, made a | ||||||
15 | capital investment of at least $250,000,000 | ||||||
16 | collectively by the data center operator and the | ||||||
17 | tenants of all of its data centers over the 60-month | ||||||
18 | period immediately prior to January 1, 2020 or | ||||||
19 | committed to make a capital investment of at least | ||||||
20 | $250,000,000 over a 60-month period commencing before | ||||||
21 | January 1, 2020 and ending after January 1, 2020; or | ||||||
22 | (3) in the case of a new data center, makes a | ||||||
23 | capital investment of at least $250,000,000 over a | ||||||
24 | 60-month period; and | ||||||
25 | (4) in the case of both existing and new data | ||||||
26 | centers, results in the creation of at least 20 |
| |||||||
| |||||||
1 | full-time or full-time equivalent new jobs over a | ||||||
2 | period of 60 months by the data center operator and the | ||||||
3 | tenants of the data center, collectively, associated | ||||||
4 | with the operation or maintenance of the data center; | ||||||
5 | those jobs must have a total compensation equal to or | ||||||
6 | greater than 120% of the median wage paid to full-time | ||||||
7 | employees in the county where the data center is | ||||||
8 | located, as determined by the U.S. Bureau of Labor | ||||||
9 | Statistics; and | ||||||
10 | (5) is carbon neutral or attains certification | ||||||
11 | under one or more of the following green building | ||||||
12 | standards: | ||||||
13 | (A) BREEAM for New Construction or BREEAM | ||||||
14 | In-Use; | ||||||
15 | (B) ENERGY STAR; | ||||||
16 | (C) Envision; | ||||||
17 | (D) ISO 50001-energy management; | ||||||
18 | (E) LEED for Building Design and Construction | ||||||
19 | or LEED for Operations and Maintenance; | ||||||
20 | (F) Green Globes for New Construction or Green | ||||||
21 | Globes for Existing Buildings; | ||||||
22 | (G) UL 3223; or | ||||||
23 | (H) an equivalent program approved by the | ||||||
24 | Department of Commerce and Economic Opportunity. | ||||||
25 | "Full-time equivalent job" means a job in which the new | ||||||
26 | employee works for the owner, operator, contractor, or |
| |||||||
| |||||||
1 | tenant of a data center or for a corporation under contract | ||||||
2 | with the owner, operator or tenant of a data center at a | ||||||
3 | rate of at least 35 hours per week. An owner, operator or | ||||||
4 | tenant who employs labor or services at a specific site or | ||||||
5 | facility under contract with another may declare one | ||||||
6 | full-time, permanent job for every 1,820 man hours worked | ||||||
7 | per year under that contract. Vacations, paid holidays, and | ||||||
8 | sick time are included in this computation. Overtime is not | ||||||
9 | considered a part of regular hours. | ||||||
10 | "Qualified tangible personal property" means: | ||||||
11 | electrical systems and equipment; climate control and | ||||||
12 | chilling equipment and systems; mechanical systems and | ||||||
13 | equipment; monitoring and secure systems; emergency | ||||||
14 | generators; hardware; computers; servers; data storage | ||||||
15 | devices; network connectivity equipment; racks; cabinets; | ||||||
16 | telecommunications cabling infrastructure; raised floor | ||||||
17 | systems; peripheral components or systems; software; | ||||||
18 | mechanical, electrical, or plumbing systems; battery | ||||||
19 | systems; cooling systems and towers; temperature control | ||||||
20 | systems; other cabling; and other data center | ||||||
21 | infrastructure equipment and systems necessary to operate | ||||||
22 | qualified tangible personal property, including fixtures; | ||||||
23 | and component parts of any of the foregoing, including | ||||||
24 | installation, maintenance, repair, refurbishment, and | ||||||
25 | replacement of qualified tangible personal property to | ||||||
26 | generate, transform, transmit, distribute, or manage |
| |||||||
| |||||||
1 | electricity necessary to operate qualified tangible | ||||||
2 | personal property; and all other tangible personal | ||||||
3 | property that is essential to the operations of a computer | ||||||
4 | data center. "Qualified tangible personal property" also | ||||||
5 | includes building materials physically incorporated in to | ||||||
6 | the qualifying data center. | ||||||
7 | To document the exemption allowed under this Section, the | ||||||
8 | retailer must obtain from the purchaser a copy of the | ||||||
9 | certificate of eligibility issued by the Department. | ||||||
10 | (d) New and existing data centers seeking a certificate of | ||||||
11 | exemption for new or existing facilities shall apply to the | ||||||
12 | Department in the manner specified by the Department. The | ||||||
13 | Department shall determine the duration of the certificate of | ||||||
14 | exemption awarded under this Act. The duration of the | ||||||
15 | certificate of exemption may not exceed 20 calendar years. The | ||||||
16 | Department and any data center seeking the exemption, including | ||||||
17 | a data center operator on behalf of itself and its tenants, | ||||||
18 | must enter into a memorandum of understanding that at a minimum | ||||||
19 | provides: | ||||||
20 | (1) the details for determining the amount of capital | ||||||
21 | investment to be made; | ||||||
22 | (2) the number of new jobs created; | ||||||
23 | (3) the timeline for achieving the capital investment | ||||||
24 | and new job goals; | ||||||
25 | (4) the repayment obligation should those goals not be | ||||||
26 | achieved and any conditions under which repayment by the |
| |||||||
| |||||||
1 | qualifying data center or data center tenant claiming the | ||||||
2 | exemption will be required; | ||||||
3 | (5) the duration of the exemption; and | ||||||
4 | (6) other provisions as deemed necessary by the | ||||||
5 | Department. | ||||||
6 | (e) Beginning July 1, 2021, and each year thereafter, the | ||||||
7 | Department shall annually report to the Governor and the | ||||||
8 | General Assembly on the outcomes and effectiveness of this | ||||||
9 | amendatory Act of the 101st General Assembly that shall include | ||||||
10 | the following: | ||||||
11 | (1) the name of each recipient business; | ||||||
12 | (2) the location of the project; | ||||||
13 | (3) the estimated value of the credit; | ||||||
14 | (4) the number of new jobs and, if applicable, retained | ||||||
15 | jobs pledged as a result of the project; and | ||||||
16 | (5) whether or not the project is located in an | ||||||
17 | underserved area. | ||||||
18 | (f) New and existing data centers seeking a certificate of | ||||||
19 | exemption related to the rehabilitation or construction of data | ||||||
20 | centers in the State shall require the contractor and all | ||||||
21 | subcontractors to comply with the requirements of Section 30-22 | ||||||
22 | of the Illinois Procurement Code as they apply to responsible | ||||||
23 | bidders and to present satisfactory evidence of that compliance | ||||||
24 | to the Department. | ||||||
25 | (g) New and existing data centers seeking a certificate of | ||||||
26 | exemption for the rehabilitation or construction of data |
| |||||||
| |||||||
1 | centers in the State shall require the contractor to enter into | ||||||
2 | a project labor agreement approved by the Department. | ||||||
3 | (h) Any qualifying data center issued a certificate of | ||||||
4 | exemption under this Section must annually report to the | ||||||
5 | Department the total data center tax benefits that are received | ||||||
6 | by the business. Reports are due no later than May 31 of each | ||||||
7 | year and shall cover the previous calendar year. The first | ||||||
8 | report is for the 2019 calendar year and is due no later than | ||||||
9 | May 31, 2020. | ||||||
10 | To the extent that a business issued a certificate of | ||||||
11 | exemption under this Section has obtained an Enterprise Zone | ||||||
12 | Building Materials Exemption Certificate or a High Impact | ||||||
13 | Business Building Materials Exemption Certificate, no | ||||||
14 | additional reporting for those building materials exemption | ||||||
15 | benefits is required under this Section. | ||||||
16 | Failure to file a report under this subsection (h) may | ||||||
17 | result in suspension or revocation of the certificate of | ||||||
18 | exemption. The Department shall adopt rules governing | ||||||
19 | suspension or revocation of the certificate of exemption, | ||||||
20 | including the length of suspension. Factors to be considered in | ||||||
21 | determining whether a data center certificate of exemption | ||||||
22 | shall be suspended or revoked include, but are not limited to, | ||||||
23 | prior compliance with the reporting requirements, cooperation | ||||||
24 | in discontinuing and correcting violations, the extent of the | ||||||
25 | violation, and whether the violation was willful or | ||||||
26 | inadvertent. |
| |||||||
| |||||||
1 | (i) The Department shall not issue any new certificates of | ||||||
2 | exemption under the provisions of this Section after July 1, | ||||||
3 | 2029. This sunset shall not affect any existing certificates of | ||||||
4 | exemption in effect on July 1, 2029. | ||||||
5 | Section 15-20. The State Finance Act is amended by adding | ||||||
6 | Sections 5.891, 5.893, and 5.894 as follows: | ||||||
7 | (30 ILCS 105/5.891 new) | ||||||
8 | Sec. 5.891. The Transportation Renewal Fund. | ||||||
9 | (30 ILCS 105/5.893 new) | ||||||
10 | Sec. 5.893. The Regional Transportation Authority Capital | ||||||
11 | Improvement Fund. | ||||||
12 | (30 ILCS 105/5.894 new) | ||||||
13 | Sec. 5.894. The Downstate Mass Transportation Capital | ||||||
14 | Improvement Fund. | ||||||
15 | Section 15-25. The Illinois Income Tax Act is amended by | ||||||
16 | adding Section 229 as follows: | ||||||
17 | (35 ILCS 5/229 new) | ||||||
18 | Sec. 229. Data center construction employment tax credit. | ||||||
19 | (a) A taxpayer who has been awarded a credit by the | ||||||
20 | Department of Commerce and Economic Opportunity under Section |
| |||||||
| |||||||
1 | 605-1025 of the Department of Commerce and Economic Opportunity | ||||||
2 | Law of the
Civil Administrative Code of Illinois is entitled to | ||||||
3 | a credit against the taxes imposed under subsections (a) and | ||||||
4 | (b) of Section 201 of this Act. The amount of the credit shall | ||||||
5 | be 20% of the wages paid during the taxable year to a full-time | ||||||
6 | or part-time employee of a construction contractor employed by | ||||||
7 | a certified data center if those wages are paid for the | ||||||
8 | construction of a new data center in a geographic area that | ||||||
9 | meets any one of the following criteria: | ||||||
10 | (1) the area has a poverty rate of at least 20%, | ||||||
11 | according to the latest federal decennial census; | ||||||
12 | (2) 75% or more of the children in the area participate | ||||||
13 | in the federal free lunch program, according to reported | ||||||
14 | statistics from the State Board of Education; | ||||||
15 | (3) 20% or more of the households in the area receive | ||||||
16 | assistance under the Supplemental Nutrition Assistance | ||||||
17 | Program (SNAP); or | ||||||
18 | (4) the area has an average unemployment rate, as | ||||||
19 | determined by the Department of Employment Security, that | ||||||
20 | is more than 120% of the national unemployment average, as | ||||||
21 | determined by the U.S. Department of Labor, for a period of | ||||||
22 | at least 2 consecutive calendar years preceding the date of | ||||||
23 | the application. | ||||||
24 | If the taxpayer is a partnership, a Subchapter S | ||||||
25 | corporation, or a limited liability company that has elected | ||||||
26 | partnership tax treatment, the credit shall be allowed to the |
| |||||||
| |||||||
1 | partners, shareholders, or members in accordance with the | ||||||
2 | determination of income and distributive share of income under | ||||||
3 | Sections 702 and 704 and subchapter S of the Internal Revenue | ||||||
4 | Code, as applicable. The Department, in cooperation with the | ||||||
5 | Department of Commerce and Economic Opportunity, shall adopt | ||||||
6 | rules to enforce and administer this Section. This Section is | ||||||
7 | exempt from the provisions of Section 250 of this Act. | ||||||
8 | (b) In no event shall a credit under this Section reduce | ||||||
9 | the taxpayer's liability to less than zero. If the amount of | ||||||
10 | the credit exceeds the tax liability for the year, the excess | ||||||
11 | may be carried forward and applied to the tax liability of the | ||||||
12 | 5 taxable years following the excess credit year. The tax | ||||||
13 | credit shall be applied to the earliest year for which there is | ||||||
14 | a tax liability. If there are credits for more than one year | ||||||
15 | that are available to offset a liability, the earlier credit | ||||||
16 | shall be applied first. | ||||||
17 | (c) No credit shall be allowed with respect to any | ||||||
18 | certification for any taxable year ending after the revocation | ||||||
19 | of the certification by the Department of Commerce and Economic | ||||||
20 | Opportunity. Upon receiving notification by the Department of | ||||||
21 | Commerce and Economic Opportunity of the revocation of | ||||||
22 | certification, the Department shall notify the taxpayer that no | ||||||
23 | credit is allowed for any taxable year ending after the | ||||||
24 | revocation date, as stated in such notification. If any credit | ||||||
25 | has been allowed with respect to a certification for a taxable | ||||||
26 | year ending after the revocation date, any refund paid to the |
| |||||||
| |||||||
1 | taxpayer for that taxable year shall, to the extent of that | ||||||
2 | credit allowed, be an erroneous refund within the meaning of | ||||||
3 | Section 912 of this Act. | ||||||
4 | Section 15-30. The Use Tax Act is amended by changing | ||||||
5 | Sections 2 and 3-5 as follows:
| ||||||
6 | (35 ILCS 105/2) (from Ch. 120, par. 439.2)
| ||||||
7 | Sec. 2. Definitions. | ||||||
8 | "Use" means the exercise by any person of any right or | ||||||
9 | power over
tangible personal property incident to the ownership | ||||||
10 | of that property,
except that it does not include the sale of | ||||||
11 | such property in any form as
tangible personal property in the | ||||||
12 | regular course of business to the extent
that such property is | ||||||
13 | not first subjected to a use for which it was
purchased, and | ||||||
14 | does not include the use of such property by its owner for
| ||||||
15 | demonstration purposes: Provided that the property purchased | ||||||
16 | is deemed to
be purchased for the purpose of resale, despite | ||||||
17 | first being used, to the
extent to which it is resold as an | ||||||
18 | ingredient of an intentionally produced
product or by-product | ||||||
19 | of manufacturing. "Use" does not mean the demonstration
use or | ||||||
20 | interim use of tangible personal property by a retailer before | ||||||
21 | he sells
that tangible personal property. For watercraft or | ||||||
22 | aircraft, if the period of
demonstration use or interim use by | ||||||
23 | the retailer exceeds 18 months,
the retailer
shall pay on the | ||||||
24 | retailers' original cost price the tax imposed by this Act,
and |
| |||||||
| |||||||
1 | no credit for that tax is permitted if the watercraft or | ||||||
2 | aircraft is
subsequently sold by the retailer. "Use" does not | ||||||
3 | mean the physical
incorporation of tangible personal property, | ||||||
4 | to the extent not first subjected
to a use for which it was | ||||||
5 | purchased, as an ingredient or constituent, into
other tangible | ||||||
6 | personal property (a) which is sold in the regular course of
| ||||||
7 | business or (b) which the person incorporating such ingredient | ||||||
8 | or constituent
therein has undertaken at the time of such | ||||||
9 | purchase to cause to be transported
in interstate commerce to | ||||||
10 | destinations outside the State of Illinois: Provided
that the | ||||||
11 | property purchased is deemed to be purchased for the purpose of
| ||||||
12 | resale, despite first being used, to the extent to which it is | ||||||
13 | resold as an
ingredient of an intentionally produced product or | ||||||
14 | by-product of manufacturing.
| ||||||
15 | "Watercraft" means a Class 2, Class 3, or Class 4 | ||||||
16 | watercraft as defined in
Section 3-2 of the Boat Registration | ||||||
17 | and Safety Act, a personal watercraft, or
any boat equipped | ||||||
18 | with an inboard motor.
| ||||||
19 | "Purchase at retail" means the acquisition of the ownership | ||||||
20 | of or title
to tangible personal property through a sale at | ||||||
21 | retail.
| ||||||
22 | "Purchaser" means anyone who, through a sale at retail, | ||||||
23 | acquires the
ownership of tangible personal property for a | ||||||
24 | valuable consideration.
| ||||||
25 | "Sale at retail" means any transfer of the ownership of or | ||||||
26 | title to
tangible personal property to a purchaser, for the |
| |||||||
| |||||||
1 | purpose of use, and not
for the purpose of resale in any form | ||||||
2 | as tangible personal property to the
extent not first subjected | ||||||
3 | to a use for which it was purchased, for a
valuable | ||||||
4 | consideration: Provided that the property purchased is deemed | ||||||
5 | to
be purchased for the purpose of resale, despite first being | ||||||
6 | used, to the
extent to which it is resold as an ingredient of | ||||||
7 | an intentionally produced
product or by-product of | ||||||
8 | manufacturing. For this purpose, slag produced as
an incident | ||||||
9 | to manufacturing pig iron or steel and sold is considered to be
| ||||||
10 | an intentionally produced by-product of manufacturing. "Sale | ||||||
11 | at retail"
includes any such transfer made for resale unless | ||||||
12 | made in compliance with
Section 2c of the Retailers' Occupation | ||||||
13 | Tax Act, as incorporated by
reference into Section 12 of this | ||||||
14 | Act. Transactions whereby the possession
of the property is | ||||||
15 | transferred but the seller retains the title as security
for | ||||||
16 | payment of the selling price are sales.
| ||||||
17 | "Sale at retail" shall also be construed to include any | ||||||
18 | Illinois
florist's sales transaction in which the purchase | ||||||
19 | order is received in
Illinois by a florist and the sale is for | ||||||
20 | use or consumption, but the
Illinois florist has a florist in | ||||||
21 | another state deliver the property to the
purchaser or the | ||||||
22 | purchaser's donee in such other state.
| ||||||
23 | Nonreusable tangible personal property that is used by | ||||||
24 | persons engaged in
the business of operating a restaurant, | ||||||
25 | cafeteria, or drive-in is a sale for
resale when it is | ||||||
26 | transferred to customers in the ordinary course of business
as |
| |||||||
| |||||||
1 | part of the sale of food or beverages and is used to deliver, | ||||||
2 | package, or
consume food or beverages, regardless of where | ||||||
3 | consumption of the food or
beverages occurs. Examples of those | ||||||
4 | items include, but are not limited to
nonreusable, paper and | ||||||
5 | plastic cups, plates, baskets, boxes, sleeves, buckets
or other | ||||||
6 | containers, utensils, straws, placemats, napkins, doggie bags, | ||||||
7 | and
wrapping or packaging
materials that are transferred to | ||||||
8 | customers as part of the sale of food or
beverages in the | ||||||
9 | ordinary course of business.
| ||||||
10 | The purchase, employment and transfer of such tangible | ||||||
11 | personal property
as newsprint and ink for the primary purpose | ||||||
12 | of conveying news (with or
without other information) is not a | ||||||
13 | purchase, use or sale of tangible
personal property.
| ||||||
14 | "Selling price" means the consideration for a sale valued | ||||||
15 | in money
whether received in money or otherwise, including | ||||||
16 | cash, credits, property
other than as hereinafter provided, and | ||||||
17 | services, but , prior to January 1, 2020, not including the
| ||||||
18 | value of or credit given for traded-in tangible personal | ||||||
19 | property where the
item that is traded-in is of like kind and | ||||||
20 | character as that which is being
sold ; beginning January 1, | ||||||
21 | 2020, "selling price" includes the portion of the value of or | ||||||
22 | credit given for traded-in motor vehicles of the First Division | ||||||
23 | as defined in Section 1-146 of the Illinois Vehicle Code of | ||||||
24 | like kind and character as that which is being sold that | ||||||
25 | exceeds $10,000. "Selling price" , and shall be determined | ||||||
26 | without any deduction on account of the cost
of the property |
| |||||||
| |||||||
1 | sold, the cost of materials used, labor or service cost or
any | ||||||
2 | other expense whatsoever, but does not include interest or | ||||||
3 | finance
charges which appear as separate items on the bill of | ||||||
4 | sale or sales
contract nor charges that are added to prices by | ||||||
5 | sellers on account of the
seller's tax liability under the | ||||||
6 | "Retailers' Occupation Tax Act", or on
account of the seller's | ||||||
7 | duty to collect, from the purchaser, the tax that
is imposed by | ||||||
8 | this Act, or, except as otherwise provided with respect to any | ||||||
9 | cigarette tax imposed by a home rule unit, on account of the | ||||||
10 | seller's tax liability under any local occupation tax | ||||||
11 | administered by the Department, or, except as otherwise | ||||||
12 | provided with respect to any cigarette tax imposed by a home | ||||||
13 | rule unit on account of the seller's duty to collect, from the | ||||||
14 | purchasers, the tax that is imposed under any local use tax | ||||||
15 | administered by the Department. Effective December 1, 1985, | ||||||
16 | "selling price"
shall include charges that are added to prices | ||||||
17 | by sellers on account of the
seller's tax liability under the | ||||||
18 | Cigarette Tax Act, on account of the seller's
duty to collect, | ||||||
19 | from the purchaser, the tax imposed under the Cigarette Use
Tax | ||||||
20 | Act, and on account of the seller's duty to collect, from the | ||||||
21 | purchaser,
any cigarette tax imposed by a home rule unit.
| ||||||
22 | Notwithstanding any law to the contrary, for any motor | ||||||
23 | vehicle, as defined in Section 1-146 of the Vehicle Code, that | ||||||
24 | is sold on or after January 1, 2015 for the purpose of leasing | ||||||
25 | the vehicle for a defined period that is longer than one year | ||||||
26 | and (1) is a motor vehicle of the second division that: (A) is |
| |||||||
| |||||||
1 | a self-contained motor vehicle designed or permanently | ||||||
2 | converted to provide living quarters for recreational, | ||||||
3 | camping, or travel use, with direct walk through access to the | ||||||
4 | living quarters from the driver's seat; (B) is of the van | ||||||
5 | configuration designed for the transportation of not less than | ||||||
6 | 7 nor more than 16 passengers; or (C) has a gross vehicle | ||||||
7 | weight rating of 8,000 pounds or less or (2) is a motor vehicle | ||||||
8 | of the first division, "selling price" or "amount of sale" | ||||||
9 | means the consideration received by the lessor pursuant to the | ||||||
10 | lease contract, including amounts due at lease signing and all | ||||||
11 | monthly or other regular payments charged over the term of the | ||||||
12 | lease. Also included in the selling price is any amount | ||||||
13 | received by the lessor from the lessee for the leased vehicle | ||||||
14 | that is not calculated at the time the lease is executed, | ||||||
15 | including, but not limited to, excess mileage charges and | ||||||
16 | charges for excess wear and tear. For sales that occur in | ||||||
17 | Illinois, with respect to any amount received by the lessor | ||||||
18 | from the lessee for the leased vehicle that is not calculated | ||||||
19 | at the time the lease is executed, the lessor who purchased the | ||||||
20 | motor vehicle does not incur the tax imposed by the Use Tax Act | ||||||
21 | on those amounts, and the retailer who makes the retail sale of | ||||||
22 | the motor vehicle to the lessor is not required to collect the | ||||||
23 | tax imposed by this Act or to pay the tax imposed by the | ||||||
24 | Retailers' Occupation Tax Act on those amounts. However, the | ||||||
25 | lessor who purchased the motor vehicle assumes the liability | ||||||
26 | for reporting and paying the tax on those amounts directly to |
| |||||||
| |||||||
1 | the Department in the same form (Illinois Retailers' Occupation | ||||||
2 | Tax, and local retailers' occupation taxes, if applicable) in | ||||||
3 | which the retailer would have reported and paid such tax if the | ||||||
4 | retailer had accounted for the tax to the Department. For | ||||||
5 | amounts received by the lessor from the lessee that are not | ||||||
6 | calculated at the time the lease is executed, the lessor must | ||||||
7 | file the return and pay the tax to the Department by the due | ||||||
8 | date otherwise required by this Act for returns other than | ||||||
9 | transaction returns. If the retailer is entitled under this Act | ||||||
10 | to a discount for collecting and remitting the tax imposed | ||||||
11 | under this Act to the Department with respect to the sale of | ||||||
12 | the motor vehicle to the lessor, then the right to the discount | ||||||
13 | provided in this Act shall be transferred to the lessor with | ||||||
14 | respect to the tax paid by the lessor for any amount received | ||||||
15 | by the lessor from the lessee for the leased vehicle that is | ||||||
16 | not calculated at the time the lease is executed; provided that | ||||||
17 | the discount is only allowed if the return is timely filed and | ||||||
18 | for amounts timely paid. The "selling price" of a motor vehicle | ||||||
19 | that is sold on or after January 1, 2015 for the purpose of | ||||||
20 | leasing for a defined period of longer than one year shall not | ||||||
21 | be reduced by the value of or credit given for traded-in | ||||||
22 | tangible personal property owned by the lessor, nor shall it be | ||||||
23 | reduced by the value of or credit given for traded-in tangible | ||||||
24 | personal property owned by the lessee, regardless of whether | ||||||
25 | the trade-in value thereof is assigned by the lessee to the | ||||||
26 | lessor. In the case of a motor vehicle that is sold for the |
| |||||||
| |||||||
1 | purpose of leasing for a defined period of longer than one | ||||||
2 | year, the sale occurs at the time of the delivery of the | ||||||
3 | vehicle, regardless of the due date of any lease payments. A | ||||||
4 | lessor who incurs a Retailers' Occupation Tax liability on the | ||||||
5 | sale of a motor vehicle coming off lease may not take a credit | ||||||
6 | against that liability for the Use Tax the lessor paid upon the | ||||||
7 | purchase of the motor vehicle (or for any tax the lessor paid | ||||||
8 | with respect to any amount received by the lessor from the | ||||||
9 | lessee for the leased vehicle that was not calculated at the | ||||||
10 | time the lease was executed) if the selling price of the motor | ||||||
11 | vehicle at the time of purchase was calculated using the | ||||||
12 | definition of "selling price" as defined in this paragraph. | ||||||
13 | Notwithstanding any other provision of this Act to the | ||||||
14 | contrary, lessors shall file all returns and make all payments | ||||||
15 | required under this paragraph to the Department by electronic | ||||||
16 | means in the manner and form as required by the Department. | ||||||
17 | This paragraph does not apply to leases of motor vehicles for | ||||||
18 | which, at the time the lease is entered into, the term of the | ||||||
19 | lease is not a defined period, including leases with a defined | ||||||
20 | initial period with the option to continue the lease on a | ||||||
21 | month-to-month or other basis beyond the initial defined | ||||||
22 | period. | ||||||
23 | The phrase "like kind and character" shall be liberally | ||||||
24 | construed
(including but not limited to any form of motor | ||||||
25 | vehicle for any form of
motor vehicle, or any kind of farm or | ||||||
26 | agricultural implement for any other
kind of farm or |
| |||||||
| |||||||
1 | agricultural implement), while not including a kind of item
| ||||||
2 | which, if sold at retail by that retailer, would be exempt from | ||||||
3 | retailers'
occupation tax and use tax as an isolated or | ||||||
4 | occasional sale.
| ||||||
5 | "Department" means the Department of Revenue.
| ||||||
6 | "Person" means any natural individual, firm, partnership, | ||||||
7 | association,
joint stock company, joint adventure, public or | ||||||
8 | private corporation, limited
liability company, or a
receiver, | ||||||
9 | executor, trustee, guardian or other representative appointed
| ||||||
10 | by order of any court.
| ||||||
11 | "Retailer" means and includes every person engaged in the | ||||||
12 | business of
making sales at retail as defined in this Section.
| ||||||
13 | A person who holds himself or herself out as being engaged | ||||||
14 | (or who habitually
engages) in selling tangible personal | ||||||
15 | property at retail is a retailer
hereunder with respect to such | ||||||
16 | sales (and not primarily in a service
occupation) | ||||||
17 | notwithstanding the fact that such person designs and produces
| ||||||
18 | such tangible personal property on special order for the | ||||||
19 | purchaser and in
such a way as to render the property of value | ||||||
20 | only to such purchaser, if
such tangible personal property so | ||||||
21 | produced on special order serves
substantially the same | ||||||
22 | function as stock or standard items of tangible
personal | ||||||
23 | property that are sold at retail.
| ||||||
24 | A person whose activities are organized and conducted | ||||||
25 | primarily as a
not-for-profit service enterprise, and who | ||||||
26 | engages in selling tangible
personal property at retail |
| |||||||
| |||||||
1 | (whether to the public or merely to members and
their guests) | ||||||
2 | is a retailer with respect to such transactions, excepting
only | ||||||
3 | a person organized and operated exclusively for charitable, | ||||||
4 | religious
or educational purposes either (1), to the extent of | ||||||
5 | sales by such person
to its members, students, patients or | ||||||
6 | inmates of tangible personal property
to be used primarily for | ||||||
7 | the purposes of such person, or (2), to the extent
of sales by | ||||||
8 | such person of tangible personal property which is not sold or
| ||||||
9 | offered for sale by persons organized for profit. The selling | ||||||
10 | of school
books and school supplies by schools at retail to | ||||||
11 | students is not
"primarily for the purposes of" the school | ||||||
12 | which does such selling. This
paragraph does not apply to nor | ||||||
13 | subject to taxation occasional dinners,
social or similar | ||||||
14 | activities of a person organized and operated exclusively
for | ||||||
15 | charitable, religious or educational purposes, whether or not | ||||||
16 | such
activities are open to the public.
| ||||||
17 | A person who is the recipient of a grant or contract under | ||||||
18 | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and | ||||||
19 | serves meals to
participants in the federal Nutrition Program | ||||||
20 | for the Elderly in return for
contributions established in | ||||||
21 | amount by the individual participant pursuant
to a schedule of | ||||||
22 | suggested fees as provided for in the federal Act is not a
| ||||||
23 | retailer under this Act with respect to such transactions.
| ||||||
24 | Persons who engage in the business of transferring tangible | ||||||
25 | personal
property upon the redemption of trading stamps are | ||||||
26 | retailers hereunder when
engaged in such business.
|
| |||||||
| |||||||
1 | The isolated or occasional sale of tangible personal | ||||||
2 | property at retail
by a person who does not hold himself out as | ||||||
3 | being engaged (or who does not
habitually engage) in selling | ||||||
4 | such tangible personal property at retail or
a sale through a | ||||||
5 | bulk vending machine does not make such person a retailer
| ||||||
6 | hereunder. However, any person who is engaged in a business | ||||||
7 | which is not
subject to the tax imposed by the "Retailers' | ||||||
8 | Occupation Tax Act" because
of involving the sale of or a | ||||||
9 | contract to sell real estate or a
construction contract to | ||||||
10 | improve real estate, but who, in the course of
conducting such | ||||||
11 | business, transfers tangible personal property to users or
| ||||||
12 | consumers in the finished form in which it was purchased, and | ||||||
13 | which does
not become real estate, under any provision of a | ||||||
14 | construction contract or
real estate sale or real estate sales | ||||||
15 | agreement entered into with some
other person arising out of or | ||||||
16 | because of such nontaxable business, is a
retailer to the | ||||||
17 | extent of the value of the tangible personal property so
| ||||||
18 | transferred. If, in such transaction, a separate charge is made | ||||||
19 | for the
tangible personal property so transferred, the value of | ||||||
20 | such property, for
the purposes of this Act, is the amount so | ||||||
21 | separately charged, but not less
than the cost of such property | ||||||
22 | to the transferor; if no separate charge is
made, the value of | ||||||
23 | such property, for the purposes of this Act, is the cost
to the | ||||||
24 | transferor of such tangible personal property.
| ||||||
25 | "Retailer maintaining a place of business in this State", | ||||||
26 | or any like
term, means and includes any of the following |
| |||||||
| |||||||
1 | retailers:
| ||||||
2 | (1) A retailer having or maintaining within this State, | ||||||
3 | directly or by
a subsidiary, an office, distribution house, | ||||||
4 | sales house, warehouse or other
place of business, or any | ||||||
5 | agent or other representative operating within this
State | ||||||
6 | under the authority of the retailer or its subsidiary, | ||||||
7 | irrespective of
whether such place of business or agent or | ||||||
8 | other representative is located here
permanently or | ||||||
9 | temporarily, or whether such retailer or subsidiary is | ||||||
10 | licensed
to do business in this State. However, the | ||||||
11 | ownership of property that is
located at the premises of a | ||||||
12 | printer with which the retailer has contracted for
printing | ||||||
13 | and that consists of the final printed product, property | ||||||
14 | that becomes
a part of the final printed product, or copy | ||||||
15 | from which the printed product is
produced shall not result | ||||||
16 | in the retailer being deemed to have or maintain an
office, | ||||||
17 | distribution house, sales house, warehouse, or other place | ||||||
18 | of business
within this State. | ||||||
19 | (1.1) (Blank). A retailer having a contract with a | ||||||
20 | person located in this State under which the person, for a | ||||||
21 | commission or other consideration based upon the sale of | ||||||
22 | tangible personal property by the retailer, directly or | ||||||
23 | indirectly refers potential customers to the retailer by | ||||||
24 | providing to the potential customers a promotional code or | ||||||
25 | other mechanism that allows the retailer to track purchases | ||||||
26 | referred by such persons. Examples of mechanisms that allow |
| |||||||
| |||||||
1 | the retailer to track purchases referred by such persons | ||||||
2 | include but are not limited to the use of a link on the | ||||||
3 | person's Internet website, promotional codes distributed | ||||||
4 | through the person's hand-delivered or mailed material, | ||||||
5 | and promotional codes distributed by the person through | ||||||
6 | radio or other broadcast media. The provisions of this | ||||||
7 | paragraph (1.1) shall apply only if the cumulative gross | ||||||
8 | receipts from sales of tangible personal property by the | ||||||
9 | retailer to customers who are referred to the retailer by | ||||||
10 | all persons in this State under such contracts exceed | ||||||
11 | $10,000 during the preceding 4 quarterly periods ending on | ||||||
12 | the last day of March, June, September, and December. A | ||||||
13 | retailer meeting the requirements of this paragraph (1.1) | ||||||
14 | shall be presumed to be maintaining a place of business in | ||||||
15 | this State but may rebut this presumption by submitting | ||||||
16 | proof that the referrals or other activities pursued within | ||||||
17 | this State by such persons were not sufficient to meet the | ||||||
18 | nexus standards of the United States Constitution during | ||||||
19 | the preceding 4 quarterly periods. | ||||||
20 | (1.2) (Blank). Beginning July 1, 2011, a retailer | ||||||
21 | having a contract with a person located in this State under | ||||||
22 | which: | ||||||
23 | (A) the retailer sells the same or substantially | ||||||
24 | similar line of products as the person located in this | ||||||
25 | State and does so using an identical or substantially | ||||||
26 | similar name, trade name, or trademark as the person |
| |||||||
| |||||||
1 | located in this State; and | ||||||
2 | (B) the retailer provides a commission or other | ||||||
3 | consideration to the person located in this State based | ||||||
4 | upon the sale of tangible personal property by the | ||||||
5 | retailer. | ||||||
6 | The provisions of this paragraph (1.2) shall apply only if | ||||||
7 | the cumulative gross receipts from sales of tangible | ||||||
8 | personal property by the retailer to customers in this | ||||||
9 | State under all such contracts exceed $10,000 during the | ||||||
10 | preceding 4 quarterly periods ending on the last day of | ||||||
11 | March, June, September, and December.
| ||||||
12 | (2) (Blank). A retailer soliciting orders for tangible | ||||||
13 | personal property by
means of a telecommunication or | ||||||
14 | television shopping system (which utilizes toll
free | ||||||
15 | numbers) which is intended by the retailer to be broadcast | ||||||
16 | by cable
television or other means of broadcasting, to | ||||||
17 | consumers located in this State.
| ||||||
18 | (3) (Blank). A retailer, pursuant to a contract with a | ||||||
19 | broadcaster or publisher
located in this State, soliciting | ||||||
20 | orders for tangible personal property by
means of | ||||||
21 | advertising which is disseminated primarily to consumers | ||||||
22 | located in
this State and only secondarily to bordering | ||||||
23 | jurisdictions.
| ||||||
24 | (4) (Blank). A retailer soliciting orders for tangible | ||||||
25 | personal property by mail
if the solicitations are | ||||||
26 | substantial and recurring and if the retailer benefits
from |
| |||||||
| |||||||
1 | any banking, financing, debt collection, | ||||||
2 | telecommunication, or marketing
activities occurring in | ||||||
3 | this State or benefits from the location in this State
of | ||||||
4 | authorized installation, servicing, or repair facilities.
| ||||||
5 | (5) (Blank). A retailer that is owned or controlled by | ||||||
6 | the same interests that own
or control any retailer | ||||||
7 | engaging in business in the same or similar line of
| ||||||
8 | business in this State.
| ||||||
9 | (6) (Blank). A retailer having a franchisee or licensee | ||||||
10 | operating under its trade
name if the franchisee or | ||||||
11 | licensee is required to collect the tax under this
Section.
| ||||||
12 | (7) (Blank). A retailer, pursuant to a contract with a | ||||||
13 | cable television operator
located in this State, | ||||||
14 | soliciting orders for tangible personal property by
means | ||||||
15 | of advertising which is transmitted or distributed over a | ||||||
16 | cable
television system in this State.
| ||||||
17 | (8) (Blank). A retailer engaging in activities in | ||||||
18 | Illinois, which activities in
the state in which the retail | ||||||
19 | business engaging in such activities is located
would | ||||||
20 | constitute maintaining a place of business in that state.
| ||||||
21 | (9) Beginning October 1, 2018 through June 30, 2020 , a | ||||||
22 | retailer making sales of tangible personal property to | ||||||
23 | purchasers in Illinois from outside of Illinois if: | ||||||
24 | (A) the cumulative gross receipts from sales of | ||||||
25 | tangible personal property to purchasers in Illinois | ||||||
26 | are $100,000 or more; or |
| |||||||
| |||||||
1 | (B) the retailer enters into 200 or more separate | ||||||
2 | transactions for the sale of tangible personal | ||||||
3 | property to purchasers in Illinois. | ||||||
4 | The retailer shall determine on a quarterly basis, | ||||||
5 | ending on the last day of March, June, September, and | ||||||
6 | December, whether he or she meets the criteria of either | ||||||
7 | subparagraph (A) or (B) of this paragraph (9) for the | ||||||
8 | preceding 12-month period. If the retailer meets the | ||||||
9 | criteria of either subparagraph (A) or (B) for a 12-month | ||||||
10 | period, he or she is considered a retailer maintaining a | ||||||
11 | place of business in this State and is required to collect | ||||||
12 | and remit the tax imposed under this Act and file returns | ||||||
13 | for one year. At the end of that one-year period, the | ||||||
14 | retailer shall determine whether the retailer met the | ||||||
15 | criteria of either subparagraph (A) or (B) during the | ||||||
16 | preceding 12-month period. If the retailer met the criteria | ||||||
17 | in either subparagraph (A) or (B) for the preceding | ||||||
18 | 12-month period, he or she is considered a retailer | ||||||
19 | maintaining a place of business in this State and is | ||||||
20 | required to collect and remit the tax imposed under this | ||||||
21 | Act and file returns for the subsequent year. If at the end | ||||||
22 | of a one-year period a retailer that was required to | ||||||
23 | collect and remit the tax imposed under this Act determines | ||||||
24 | that he or she did not meet the criteria in either | ||||||
25 | subparagraph (A) or (B) during the preceding 12-month | ||||||
26 | period, the retailer shall subsequently determine on a |
| |||||||
| |||||||
1 | quarterly basis, ending on the last day of March, June, | ||||||
2 | September, and December, whether he or she meets the | ||||||
3 | criteria of either subparagraph (A) or (B) for the | ||||||
4 | preceding 12-month period. | ||||||
5 | "Bulk vending machine" means a vending machine,
containing | ||||||
6 | unsorted confections, nuts, toys, or other items designed
| ||||||
7 | primarily to be used or played with by children
which, when a | ||||||
8 | coin or coins of a denomination not larger than $0.50 are | ||||||
9 | inserted, are dispensed in equal portions, at random and
| ||||||
10 | without selection by the customer.
| ||||||
11 | (Source: P.A. 99-78, eff. 7-20-15; 100-587, eff. 6-4-18.)
| ||||||
12 | (35 ILCS 105/3-5)
| ||||||
13 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
14 | personal property is exempt from the tax imposed by this Act:
| ||||||
15 | (1) Personal property purchased from a corporation, | ||||||
16 | society, association,
foundation, institution, or | ||||||
17 | organization, other than a limited liability
company, that is | ||||||
18 | organized and operated as a not-for-profit service enterprise
| ||||||
19 | for the benefit of persons 65 years of age or older if the | ||||||
20 | personal property was not purchased by the enterprise for the | ||||||
21 | purpose of resale by the
enterprise.
| ||||||
22 | (2) Personal property purchased by a not-for-profit | ||||||
23 | Illinois county
fair association for use in conducting, | ||||||
24 | operating, or promoting the
county fair.
| ||||||
25 | (3) Personal property purchased by a not-for-profit
arts or |
| |||||||
| |||||||
1 | cultural organization that establishes, by proof required by | ||||||
2 | the
Department by
rule, that it has received an exemption under | ||||||
3 | Section 501(c)(3) of the Internal
Revenue Code and that is | ||||||
4 | organized and operated primarily for the
presentation
or | ||||||
5 | support of arts or cultural programming, activities, or | ||||||
6 | services. These
organizations include, but are not limited to, | ||||||
7 | music and dramatic arts
organizations such as symphony | ||||||
8 | orchestras and theatrical groups, arts and
cultural service | ||||||
9 | organizations, local arts councils, visual arts organizations,
| ||||||
10 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
11 | effective date of Public Act 92-35), however, an entity | ||||||
12 | otherwise eligible for this exemption shall not
make tax-free | ||||||
13 | purchases unless it has an active identification number issued | ||||||
14 | by
the Department.
| ||||||
15 | (4) Personal property purchased by a governmental body, by | ||||||
16 | a
corporation, society, association, foundation, or | ||||||
17 | institution organized and
operated exclusively for charitable, | ||||||
18 | religious, or educational purposes, or
by a not-for-profit | ||||||
19 | corporation, society, association, foundation,
institution, or | ||||||
20 | organization that has no compensated officers or employees
and | ||||||
21 | that is organized and operated primarily for the recreation of | ||||||
22 | persons
55 years of age or older. A limited liability company | ||||||
23 | may qualify for the
exemption under this paragraph only if the | ||||||
24 | limited liability company is
organized and operated | ||||||
25 | exclusively for educational purposes. On and after July
1, | ||||||
26 | 1987, however, no entity otherwise eligible for this exemption |
| |||||||
| |||||||
1 | shall make
tax-free purchases unless it has an active exemption | ||||||
2 | identification number
issued by the Department.
| ||||||
3 | (5) Until July 1, 2003, a passenger car that is a | ||||||
4 | replacement vehicle to
the extent that the
purchase price of | ||||||
5 | the car is subject to the Replacement Vehicle Tax.
| ||||||
6 | (6) Until July 1, 2003 and beginning again on September 1, | ||||||
7 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
8 | equipment, including
repair and replacement
parts, both new and | ||||||
9 | used, and including that manufactured on special order,
| ||||||
10 | certified by the purchaser to be used primarily for graphic | ||||||
11 | arts production,
and including machinery and equipment | ||||||
12 | purchased for lease.
Equipment includes chemicals or chemicals | ||||||
13 | acting as catalysts but only if
the
chemicals or chemicals | ||||||
14 | acting as catalysts effect a direct and immediate change
upon a | ||||||
15 | graphic arts product. Beginning on July 1, 2017, graphic arts | ||||||
16 | machinery and equipment is included in the manufacturing and | ||||||
17 | assembling machinery and equipment exemption under paragraph | ||||||
18 | (18).
| ||||||
19 | (7) Farm chemicals.
| ||||||
20 | (8) Legal tender, currency, medallions, or gold or silver | ||||||
21 | coinage issued by
the State of Illinois, the government of the | ||||||
22 | United States of America, or the
government of any foreign | ||||||
23 | country, and bullion.
| ||||||
24 | (9) Personal property purchased from a teacher-sponsored | ||||||
25 | student
organization affiliated with an elementary or | ||||||
26 | secondary school located in
Illinois.
|
| |||||||
| |||||||
1 | (10) A motor vehicle that is used for automobile renting, | ||||||
2 | as defined in the
Automobile Renting Occupation and Use Tax | ||||||
3 | Act.
| ||||||
4 | (11) Farm machinery and equipment, both new and used,
| ||||||
5 | including that manufactured on special order, certified by the | ||||||
6 | purchaser
to be used primarily for production agriculture or | ||||||
7 | State or federal
agricultural programs, including individual | ||||||
8 | replacement parts for
the machinery and equipment, including | ||||||
9 | machinery and equipment
purchased
for lease,
and including | ||||||
10 | implements of husbandry defined in Section 1-130 of
the | ||||||
11 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
12 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
13 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
14 | but excluding other motor
vehicles required to be
registered | ||||||
15 | under the Illinois Vehicle Code.
Horticultural polyhouses or | ||||||
16 | hoop houses used for propagating, growing, or
overwintering | ||||||
17 | plants shall be considered farm machinery and equipment under
| ||||||
18 | this item (11).
Agricultural chemical tender tanks and dry | ||||||
19 | boxes shall include units sold
separately from a motor vehicle | ||||||
20 | required to be licensed and units sold mounted
on a motor | ||||||
21 | vehicle required to be licensed if the selling price of the | ||||||
22 | tender
is separately stated.
| ||||||
23 | Farm machinery and equipment shall include precision | ||||||
24 | farming equipment
that is
installed or purchased to be | ||||||
25 | installed on farm machinery and equipment
including, but not | ||||||
26 | limited to, tractors, harvesters, sprayers, planters,
seeders, |
| |||||||
| |||||||
1 | or spreaders.
Precision farming equipment includes, but is not | ||||||
2 | limited to, soil testing
sensors, computers, monitors, | ||||||
3 | software, global positioning
and mapping systems, and other | ||||||
4 | such equipment.
| ||||||
5 | Farm machinery and equipment also includes computers, | ||||||
6 | sensors, software, and
related equipment used primarily in the
| ||||||
7 | computer-assisted operation of production agriculture | ||||||
8 | facilities, equipment,
and
activities such as, but not limited | ||||||
9 | to,
the collection, monitoring, and correlation of
animal and | ||||||
10 | crop data for the purpose of
formulating animal diets and | ||||||
11 | agricultural chemicals. This item (11) is exempt
from the | ||||||
12 | provisions of
Section 3-90.
| ||||||
13 | (12) Until June 30, 2013, fuel and petroleum products sold | ||||||
14 | to or used by an air common
carrier, certified by the carrier | ||||||
15 | to be used for consumption, shipment, or
storage in the conduct | ||||||
16 | of its business as an air common carrier, for a
flight destined | ||||||
17 | for or returning from a location or locations
outside the | ||||||
18 | United States without regard to previous or subsequent domestic
| ||||||
19 | stopovers.
| ||||||
20 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
21 | or used by an air carrier, certified by the carrier to be used | ||||||
22 | for consumption, shipment, or storage in the conduct of its | ||||||
23 | business as an air common carrier, for a flight that (i) is | ||||||
24 | engaged in foreign trade or is engaged in trade between the | ||||||
25 | United States and any of its possessions and (ii) transports at | ||||||
26 | least one individual or package for hire from the city of |
| |||||||
| |||||||
1 | origination to the city of final destination on the same | ||||||
2 | aircraft, without regard to a change in the flight number of | ||||||
3 | that aircraft. | ||||||
4 | (13) Proceeds of mandatory service charges separately
| ||||||
5 | stated on customers' bills for the purchase and consumption of | ||||||
6 | food and
beverages purchased at retail from a retailer, to the | ||||||
7 | extent that the proceeds
of the service charge are in fact | ||||||
8 | turned over as tips or as a substitute
for tips to the | ||||||
9 | employees who participate directly in preparing, serving,
| ||||||
10 | hosting or cleaning up the food or beverage function with | ||||||
11 | respect to which
the service charge is imposed.
| ||||||
12 | (14) Until July 1, 2003, oil field exploration, drilling, | ||||||
13 | and production
equipment,
including (i) rigs and parts of rigs, | ||||||
14 | rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | ||||||
15 | tubular goods,
including casing and drill strings, (iii) pumps | ||||||
16 | and pump-jack units, (iv)
storage tanks and flow lines, (v) any | ||||||
17 | individual replacement part for oil
field exploration, | ||||||
18 | drilling, and production equipment, and (vi) machinery and
| ||||||
19 | equipment purchased
for lease; but excluding motor vehicles | ||||||
20 | required to be registered under the
Illinois Vehicle Code.
| ||||||
21 | (15) Photoprocessing machinery and equipment, including | ||||||
22 | repair and
replacement parts, both new and used, including that
| ||||||
23 | manufactured on special order, certified by the purchaser to be | ||||||
24 | used
primarily for photoprocessing, and including
| ||||||
25 | photoprocessing machinery and equipment purchased for lease.
| ||||||
26 | (16) Until July 1, 2023, coal and aggregate exploration, |
| |||||||
| |||||||
1 | mining, off-highway hauling,
processing, maintenance, and | ||||||
2 | reclamation equipment,
including replacement parts and | ||||||
3 | equipment, and
including equipment purchased for lease, but | ||||||
4 | excluding motor
vehicles required to be registered under the | ||||||
5 | Illinois Vehicle Code. The changes made to this Section by | ||||||
6 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
7 | for credit or refund is allowed on or after August 16, 2013 | ||||||
8 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
9 | during the period beginning July 1, 2003 and ending on August | ||||||
10 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
11 | (17) Until July 1, 2003, distillation machinery and | ||||||
12 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
13 | retailer, certified by the user to be used
only for the | ||||||
14 | production of ethyl alcohol that will be used for consumption
| ||||||
15 | as motor fuel or as a component of motor fuel for the personal | ||||||
16 | use of the
user, and not subject to sale or resale.
| ||||||
17 | (18) Manufacturing and assembling machinery and equipment | ||||||
18 | used
primarily in the process of manufacturing or assembling | ||||||
19 | tangible
personal property for wholesale or retail sale or | ||||||
20 | lease, whether that sale
or lease is made directly by the | ||||||
21 | manufacturer or by some other person,
whether the materials | ||||||
22 | used in the process are
owned by the manufacturer or some other | ||||||
23 | person, or whether that sale or
lease is made apart from or as | ||||||
24 | an incident to the seller's engaging in
the service occupation | ||||||
25 | of producing machines, tools, dies, jigs,
patterns, gauges, or | ||||||
26 | other similar items of no commercial value on
special order for |
| |||||||
| |||||||
1 | a particular purchaser. The exemption provided by this | ||||||
2 | paragraph (18) does not include machinery and equipment used in | ||||||
3 | (i) the generation of electricity for wholesale or retail sale; | ||||||
4 | (ii) the generation or treatment of natural or artificial gas | ||||||
5 | for wholesale or retail sale that is delivered to customers | ||||||
6 | through pipes, pipelines, or mains; or (iii) the treatment of | ||||||
7 | water for wholesale or retail sale that is delivered to | ||||||
8 | customers through pipes, pipelines, or mains. The provisions of | ||||||
9 | Public Act 98-583 are declaratory of existing law as to the | ||||||
10 | meaning and scope of this exemption. Beginning on July 1, 2017, | ||||||
11 | the exemption provided by this paragraph (18) includes, but is | ||||||
12 | not limited to, graphic arts machinery and equipment, as | ||||||
13 | defined in paragraph (6) of this Section.
| ||||||
14 | (19) Personal property delivered to a purchaser or | ||||||
15 | purchaser's donee
inside Illinois when the purchase order for | ||||||
16 | that personal property was
received by a florist located | ||||||
17 | outside Illinois who has a florist located
inside Illinois | ||||||
18 | deliver the personal property.
| ||||||
19 | (20) Semen used for artificial insemination of livestock | ||||||
20 | for direct
agricultural production.
| ||||||
21 | (21) Horses, or interests in horses, registered with and | ||||||
22 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
23 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
24 | Horse Association, United States
Trotting Association, or | ||||||
25 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
26 | racing for prizes. This item (21) is exempt from the provisions |
| |||||||
| |||||||
1 | of Section 3-90, and the exemption provided for under this item | ||||||
2 | (21) applies for all periods beginning May 30, 1995, but no | ||||||
3 | claim for credit or refund is allowed on or after January 1, | ||||||
4 | 2008
for such taxes paid during the period beginning May 30, | ||||||
5 | 2000 and ending on January 1, 2008.
| ||||||
6 | (22) Computers and communications equipment utilized for | ||||||
7 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
8 | analysis, or treatment of hospital patients purchased by a | ||||||
9 | lessor who leases
the
equipment, under a lease of one year or | ||||||
10 | longer executed or in effect at the
time the lessor would | ||||||
11 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
12 | hospital
that has been issued an active tax exemption | ||||||
13 | identification number by
the
Department under Section 1g of the | ||||||
14 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
15 | manner that does not qualify for
this exemption or is used in | ||||||
16 | any other non-exempt manner, the lessor
shall be liable for the
| ||||||
17 | tax imposed under this Act or the Service Use Tax Act, as the | ||||||
18 | case may
be, based on the fair market value of the property at | ||||||
19 | the time the
non-qualifying use occurs. No lessor shall collect | ||||||
20 | or attempt to collect an
amount (however
designated) that | ||||||
21 | purports to reimburse that lessor for the tax imposed by this
| ||||||
22 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
23 | has not been
paid by the lessor. If a lessor improperly | ||||||
24 | collects any such amount from the
lessee, the lessee shall have | ||||||
25 | a legal right to claim a refund of that amount
from the lessor. | ||||||
26 | If, however, that amount is not refunded to the lessee for
any |
| |||||||
| |||||||
1 | reason, the lessor is liable to pay that amount to the | ||||||
2 | Department.
| ||||||
3 | (23) Personal property purchased by a lessor who leases the
| ||||||
4 | property, under
a
lease of
one year or longer executed or in | ||||||
5 | effect at the time
the lessor would otherwise be subject to the | ||||||
6 | tax imposed by this Act,
to a governmental body
that has been | ||||||
7 | issued an active sales tax exemption identification number by | ||||||
8 | the
Department under Section 1g of the Retailers' Occupation | ||||||
9 | Tax Act.
If the
property is leased in a manner that does not | ||||||
10 | qualify for
this exemption
or used in any other non-exempt | ||||||
11 | manner, the lessor shall be liable for the
tax imposed under | ||||||
12 | this Act or the Service Use Tax Act, as the case may
be, based | ||||||
13 | on the fair market value of the property at the time the
| ||||||
14 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
15 | to collect an
amount (however
designated) that purports to | ||||||
16 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
17 | Service Use Tax Act, as the case may be, if the tax has not been
| ||||||
18 | paid by the lessor. If a lessor improperly collects any such | ||||||
19 | amount from the
lessee, the lessee shall have a legal right to | ||||||
20 | claim a refund of that amount
from the lessor. If, however, | ||||||
21 | that amount is not refunded to the lessee for
any reason, the | ||||||
22 | lessor is liable to pay that amount to the Department.
| ||||||
23 | (24) Beginning with taxable years ending on or after | ||||||
24 | December
31, 1995
and
ending with taxable years ending on or | ||||||
25 | before December 31, 2004,
personal property that is
donated for | ||||||
26 | disaster relief to be used in a State or federally declared
|
| |||||||
| |||||||
1 | disaster area in Illinois or bordering Illinois by a | ||||||
2 | manufacturer or retailer
that is registered in this State to a | ||||||
3 | corporation, society, association,
foundation, or institution | ||||||
4 | that has been issued a sales tax exemption
identification | ||||||
5 | number by the Department that assists victims of the disaster
| ||||||
6 | who reside within the declared disaster area.
| ||||||
7 | (25) Beginning with taxable years ending on or after | ||||||
8 | December
31, 1995 and
ending with taxable years ending on or | ||||||
9 | before December 31, 2004, personal
property that is used in the | ||||||
10 | performance of infrastructure repairs in this
State, including | ||||||
11 | but not limited to municipal roads and streets, access roads,
| ||||||
12 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
13 | line extensions,
water distribution and purification | ||||||
14 | facilities, storm water drainage and
retention facilities, and | ||||||
15 | sewage treatment facilities, resulting from a State
or | ||||||
16 | federally declared disaster in Illinois or bordering Illinois | ||||||
17 | when such
repairs are initiated on facilities located in the | ||||||
18 | declared disaster area
within 6 months after the disaster.
| ||||||
19 | (26) Beginning July 1, 1999, game or game birds purchased | ||||||
20 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
21 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
22 | provisions
of
Section 3-90.
| ||||||
23 | (27) A motor vehicle, as that term is defined in Section | ||||||
24 | 1-146
of the
Illinois
Vehicle Code, that is donated to a | ||||||
25 | corporation, limited liability company,
society, association, | ||||||
26 | foundation, or institution that is determined by the
Department |
| |||||||
| |||||||
1 | to be organized and operated exclusively for educational | ||||||
2 | purposes.
For purposes of this exemption, "a corporation, | ||||||
3 | limited liability company,
society, association, foundation, | ||||||
4 | or institution organized and operated
exclusively for | ||||||
5 | educational purposes" means all tax-supported public schools,
| ||||||
6 | private schools that offer systematic instruction in useful | ||||||
7 | branches of
learning by methods common to public schools and | ||||||
8 | that compare favorably in
their scope and intensity with the | ||||||
9 | course of study presented in tax-supported
schools, and | ||||||
10 | vocational or technical schools or institutes organized and
| ||||||
11 | operated exclusively to provide a course of study of not less | ||||||
12 | than 6 weeks
duration and designed to prepare individuals to | ||||||
13 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
14 | industrial, business, or commercial
occupation.
| ||||||
15 | (28) Beginning January 1, 2000, personal property, | ||||||
16 | including
food,
purchased through fundraising
events for the | ||||||
17 | benefit of
a public or private elementary or
secondary school, | ||||||
18 | a group of those schools, or one or more school
districts if | ||||||
19 | the events are
sponsored by an entity recognized by the school | ||||||
20 | district that consists
primarily of volunteers and includes
| ||||||
21 | parents and teachers of the school children. This paragraph | ||||||
22 | does not apply
to fundraising
events (i) for the benefit of | ||||||
23 | private home instruction or (ii)
for which the fundraising | ||||||
24 | entity purchases the personal property sold at
the events from | ||||||
25 | another individual or entity that sold the property for the
| ||||||
26 | purpose of resale by the fundraising entity and that
profits |
| |||||||
| |||||||
1 | from the sale to the
fundraising entity. This paragraph is | ||||||
2 | exempt
from the provisions
of Section 3-90.
| ||||||
3 | (29) Beginning January 1, 2000 and through December 31, | ||||||
4 | 2001, new or
used automatic vending
machines that prepare and | ||||||
5 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
6 | items, and replacement parts for these machines.
Beginning | ||||||
7 | January 1,
2002 and through June 30, 2003, machines and parts | ||||||
8 | for machines used in
commercial, coin-operated amusement and | ||||||
9 | vending business if a use or occupation
tax is paid on the | ||||||
10 | gross receipts derived from the use of the commercial,
| ||||||
11 | coin-operated amusement and vending machines.
This
paragraph
| ||||||
12 | is exempt from the provisions of Section 3-90.
| ||||||
13 | (30) Beginning January 1, 2001 and through June 30, 2016, | ||||||
14 | food for human consumption that is to be consumed off the | ||||||
15 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
16 | drinks, and food that
has been prepared for immediate | ||||||
17 | consumption) and prescription and
nonprescription medicines, | ||||||
18 | drugs, medical appliances, and insulin, urine
testing | ||||||
19 | materials, syringes, and needles used by diabetics, for human | ||||||
20 | use, when
purchased for use by a person receiving medical | ||||||
21 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
22 | resides in a licensed long-term care facility,
as defined in | ||||||
23 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
24 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
25 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
26 | (31) Beginning on August 2, 2001 (the effective date of |
| |||||||
| |||||||
1 | Public Act 92-227),
computers and communications equipment
| ||||||
2 | utilized for any hospital purpose and equipment used in the | ||||||
3 | diagnosis,
analysis, or treatment of hospital patients | ||||||
4 | purchased by a lessor who leases
the equipment, under a lease | ||||||
5 | of one year or longer executed or in effect at the
time the | ||||||
6 | lessor would otherwise be subject to the tax imposed by this | ||||||
7 | Act, to a
hospital that has been issued an active tax exemption | ||||||
8 | identification number by
the Department under Section 1g of the | ||||||
9 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
10 | manner that does not qualify for this exemption or is
used in | ||||||
11 | any other nonexempt manner, the lessor shall be liable for the | ||||||
12 | tax
imposed under this Act or the Service Use Tax Act, as the | ||||||
13 | case may be, based on
the fair market value of the property at | ||||||
14 | the time the nonqualifying use
occurs. No lessor shall collect | ||||||
15 | or attempt to collect an amount (however
designated) that | ||||||
16 | purports to reimburse that lessor for the tax imposed by this
| ||||||
17 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
18 | has not been
paid by the lessor. If a lessor improperly | ||||||
19 | collects any such amount from the
lessee, the lessee shall have | ||||||
20 | a legal right to claim a refund of that amount
from the lessor. | ||||||
21 | If, however, that amount is not refunded to the lessee for
any | ||||||
22 | reason, the lessor is liable to pay that amount to the | ||||||
23 | Department.
This paragraph is exempt from the provisions of | ||||||
24 | Section 3-90.
| ||||||
25 | (32) Beginning on August 2, 2001 (the effective date of | ||||||
26 | Public Act 92-227),
personal property purchased by a lessor who |
| |||||||
| |||||||
1 | leases the property,
under a lease of one year or longer | ||||||
2 | executed or in effect at the time the
lessor would otherwise be | ||||||
3 | subject to the tax imposed by this Act, to a
governmental body | ||||||
4 | that has been issued an active sales tax exemption
| ||||||
5 | identification number by the Department under Section 1g of the | ||||||
6 | Retailers'
Occupation Tax Act. If the property is leased in a | ||||||
7 | manner that does not
qualify for this exemption or used in any | ||||||
8 | other nonexempt manner, the lessor
shall be liable for the tax | ||||||
9 | imposed under this Act or the Service Use Tax Act,
as the case | ||||||
10 | may be, based on the fair market value of the property at the | ||||||
11 | time
the nonqualifying use occurs. No lessor shall collect or | ||||||
12 | attempt to collect
an amount (however designated) that purports | ||||||
13 | to reimburse that lessor for the
tax imposed by this Act or the | ||||||
14 | Service Use Tax Act, as the case may be, if the
tax has not been | ||||||
15 | paid by the lessor. If a lessor improperly collects any such
| ||||||
16 | amount from the lessee, the lessee shall have a legal right to | ||||||
17 | claim a refund
of that amount from the lessor. If, however, | ||||||
18 | that amount is not refunded to
the lessee for any reason, the | ||||||
19 | lessor is liable to pay that amount to the
Department. This | ||||||
20 | paragraph is exempt from the provisions of Section 3-90.
| ||||||
21 | (33) On and after July 1, 2003 and through June 30, 2004, | ||||||
22 | the use in this State of motor vehicles of
the second division | ||||||
23 | with a gross vehicle weight in excess of 8,000 pounds and
that | ||||||
24 | are subject to the commercial distribution fee imposed under | ||||||
25 | Section
3-815.1 of the Illinois Vehicle Code. Beginning on July | ||||||
26 | 1, 2004 and through June 30, 2005, the use in this State of |
| |||||||
| |||||||
1 | motor vehicles of the second division: (i) with a gross vehicle | ||||||
2 | weight rating in excess of 8,000 pounds; (ii) that are subject | ||||||
3 | to the commercial distribution fee imposed under Section | ||||||
4 | 3-815.1 of the Illinois Vehicle Code; and (iii) that are | ||||||
5 | primarily used for commercial purposes. Through June 30, 2005, | ||||||
6 | this exemption applies to repair and
replacement parts added | ||||||
7 | after the initial purchase of such a motor vehicle if
that | ||||||
8 | motor
vehicle is used in a manner that would qualify for the | ||||||
9 | rolling stock exemption
otherwise provided for in this Act. For | ||||||
10 | purposes of this paragraph, the term "used for commercial | ||||||
11 | purposes" means the transportation of persons or property in | ||||||
12 | furtherance of any commercial or industrial enterprise, | ||||||
13 | whether for-hire or not.
| ||||||
14 | (34) Beginning January 1, 2008, tangible personal property | ||||||
15 | used in the construction or maintenance of a community water | ||||||
16 | supply, as defined under Section 3.145 of the Environmental | ||||||
17 | Protection Act, that is operated by a not-for-profit | ||||||
18 | corporation that holds a valid water supply permit issued under | ||||||
19 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
20 | exempt from the provisions of Section 3-90. | ||||||
21 | (35) Beginning January 1, 2010, materials, parts, | ||||||
22 | equipment, components, and furnishings incorporated into or | ||||||
23 | upon an aircraft as part of the modification, refurbishment, | ||||||
24 | completion, replacement, repair, or maintenance of the | ||||||
25 | aircraft. This exemption includes consumable supplies used in | ||||||
26 | the modification, refurbishment, completion, replacement, |
| |||||||
| |||||||
1 | repair, and maintenance of aircraft, but excludes any | ||||||
2 | materials, parts, equipment, components, and consumable | ||||||
3 | supplies used in the modification, replacement, repair, and | ||||||
4 | maintenance of aircraft engines or power plants, whether such | ||||||
5 | engines or power plants are installed or uninstalled upon any | ||||||
6 | such aircraft. "Consumable supplies" include, but are not | ||||||
7 | limited to, adhesive, tape, sandpaper, general purpose | ||||||
8 | lubricants, cleaning solution, latex gloves, and protective | ||||||
9 | films. This exemption applies only to the use of qualifying | ||||||
10 | tangible personal property by persons who modify, refurbish, | ||||||
11 | complete, repair, replace, or maintain aircraft and who (i) | ||||||
12 | hold an Air Agency Certificate and are empowered to operate an | ||||||
13 | approved repair station by the Federal Aviation | ||||||
14 | Administration, (ii) have a Class IV Rating, and (iii) conduct | ||||||
15 | operations in accordance with Part 145 of the Federal Aviation | ||||||
16 | Regulations. The exemption does not include aircraft operated | ||||||
17 | by a commercial air carrier providing scheduled passenger air | ||||||
18 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
19 | of the Federal Aviation Regulations. The changes made to this | ||||||
20 | paragraph (35) by Public Act 98-534 are declarative of existing | ||||||
21 | law. | ||||||
22 | (36) Tangible personal property purchased by a | ||||||
23 | public-facilities corporation, as described in Section | ||||||
24 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
25 | constructing or furnishing a municipal convention hall, but | ||||||
26 | only if the legal title to the municipal convention hall is |
| |||||||
| |||||||
1 | transferred to the municipality without any further | ||||||
2 | consideration by or on behalf of the municipality at the time | ||||||
3 | of the completion of the municipal convention hall or upon the | ||||||
4 | retirement or redemption of any bonds or other debt instruments | ||||||
5 | issued by the public-facilities corporation in connection with | ||||||
6 | the development of the municipal convention hall. This | ||||||
7 | exemption includes existing public-facilities corporations as | ||||||
8 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
9 | This paragraph is exempt from the provisions of Section 3-90. | ||||||
10 | (37) Beginning January 1, 2017, menstrual pads, tampons, | ||||||
11 | and menstrual cups. | ||||||
12 | (38) Merchandise that is subject to the Rental Purchase | ||||||
13 | Agreement Occupation and Use Tax. The purchaser must certify | ||||||
14 | that the item is purchased to be rented subject to a rental | ||||||
15 | purchase agreement, as defined in the Rental Purchase Agreement | ||||||
16 | Act, and provide proof of registration under the Rental | ||||||
17 | Purchase Agreement Occupation and Use Tax Act. This paragraph | ||||||
18 | is exempt from the provisions of Section 3-90. | ||||||
19 | (39) Tangible personal property purchased by a purchaser | ||||||
20 | who is exempt from the tax imposed by this Act by operation of | ||||||
21 | federal law. This paragraph is exempt from the provisions of | ||||||
22 | Section 3-90. | ||||||
23 | (40) Qualified tangible personal property used in the | ||||||
24 | construction or operation of a data center that has been | ||||||
25 | granted a certificate of exemption by the Department of | ||||||
26 | Commerce and Economic Opportunity, whether that tangible |
| |||||||
| |||||||
1 | personal property is purchased by the owner, operator, or | ||||||
2 | tenant of the data center or by a contractor or subcontractor | ||||||
3 | of the owner, operator, or tenant. Data centers that would have | ||||||
4 | qualified for a certificate of exemption prior to January 1, | ||||||
5 | 2020 had this amendatory Act of the 101st General Assembly been | ||||||
6 | in effect, may apply for and obtain an exemption for subsequent | ||||||
7 | purchases of computer equipment or enabling software purchased | ||||||
8 | or leased to upgrade, supplement, or replace computer equipment | ||||||
9 | or enabling software purchased or leased in the original | ||||||
10 | investment that would have qualified. | ||||||
11 | The Department of Commerce and Economic Opportunity shall | ||||||
12 | grant a certificate of exemption under this item (40) to | ||||||
13 | qualified data centers as defined by Section 605-1025 of the | ||||||
14 | Department of Commerce and Economic Opportunity Law of the
| ||||||
15 | Civil Administrative Code of Illinois. | ||||||
16 | For the purposes of this item (40): | ||||||
17 | "Data center" means a building or a series of buildings | ||||||
18 | rehabilitated or constructed to house working servers in | ||||||
19 | one physical location or multiple sites within the State of | ||||||
20 | Illinois. | ||||||
21 | "Qualified tangible personal property" means: | ||||||
22 | electrical systems and equipment; climate control and | ||||||
23 | chilling equipment and systems; mechanical systems and | ||||||
24 | equipment; monitoring and secure systems; emergency | ||||||
25 | generators; hardware; computers; servers; data storage | ||||||
26 | devices; network connectivity equipment; racks; cabinets; |
| |||||||
| |||||||
1 | telecommunications cabling infrastructure; raised floor | ||||||
2 | systems; peripheral components or systems; software; | ||||||
3 | mechanical, electrical, or plumbing systems; battery | ||||||
4 | systems; cooling systems and towers; temperature control | ||||||
5 | systems; other cabling; and other data center | ||||||
6 | infrastructure equipment and systems necessary to operate | ||||||
7 | qualified tangible personal property, including fixtures; | ||||||
8 | and component parts of any of the foregoing, including | ||||||
9 | installation, maintenance, repair, refurbishment, and | ||||||
10 | replacement of qualified tangible personal property to | ||||||
11 | generate, transform, transmit, distribute, or manage | ||||||
12 | electricity necessary to operate qualified tangible | ||||||
13 | personal property; and all other tangible personal | ||||||
14 | property that is essential to the operations of a computer | ||||||
15 | data center. The term "qualified tangible personal | ||||||
16 | property" also includes building materials physically | ||||||
17 | incorporated in to the qualifying data center. To document | ||||||
18 | the exemption allowed under this Section, the retailer must | ||||||
19 | obtain from the purchaser a copy of the certificate of | ||||||
20 | eligibility issued by the Department of Commerce and | ||||||
21 | Economic Opportunity. | ||||||
22 | This item (40) is exempt from the provisions of Section | ||||||
23 | 3-90. | ||||||
24 | (Source: P.A. 99-180, eff. 7-29-15; 99-855, eff. 8-19-16; | ||||||
25 | 100-22, eff. 7-6-17; 100-437, eff. 1-1-18; 100-594, eff. | ||||||
26 | 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised |
| |||||||
| |||||||
1 | 1-8-19.)
| ||||||
2 | Section 15-35. The Service Use Tax Act is amended by | ||||||
3 | changing Section 3-5 as follows:
| ||||||
4 | (35 ILCS 110/3-5)
| ||||||
5 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
6 | personal property
is exempt from the tax imposed by this Act:
| ||||||
7 | (1) Personal property purchased from a corporation, | ||||||
8 | society,
association, foundation, institution, or | ||||||
9 | organization, other than a limited
liability company, that is | ||||||
10 | organized and operated as a not-for-profit service
enterprise | ||||||
11 | for the benefit of persons 65 years of age or older if the | ||||||
12 | personal
property was not purchased by the enterprise for the | ||||||
13 | purpose of resale by the
enterprise.
| ||||||
14 | (2) Personal property purchased by a non-profit Illinois | ||||||
15 | county fair
association for use in conducting, operating, or | ||||||
16 | promoting the county fair.
| ||||||
17 | (3) Personal property purchased by a not-for-profit arts
or | ||||||
18 | cultural
organization that establishes, by proof required by | ||||||
19 | the Department by rule,
that it has received an exemption under | ||||||
20 | Section 501(c)(3) of the Internal
Revenue Code and that is | ||||||
21 | organized and operated primarily for the
presentation
or | ||||||
22 | support of arts or cultural programming, activities, or | ||||||
23 | services. These
organizations include, but are not limited to, | ||||||
24 | music and dramatic arts
organizations such as symphony |
| |||||||
| |||||||
1 | orchestras and theatrical groups, arts and
cultural service | ||||||
2 | organizations, local arts councils, visual arts organizations,
| ||||||
3 | and media arts organizations.
On and after July 1, 2001 ( the | ||||||
4 | effective date of Public Act 92-35) this amendatory Act of the | ||||||
5 | 92nd General
Assembly , however, an entity otherwise eligible | ||||||
6 | for this exemption shall not
make tax-free purchases unless it | ||||||
7 | has an active identification number issued by
the Department.
| ||||||
8 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
9 | coinage issued
by the State of Illinois, the government of the | ||||||
10 | United States of America,
or the government of any foreign | ||||||
11 | country, and bullion.
| ||||||
12 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
13 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
14 | equipment, including
repair and
replacement parts, both new and | ||||||
15 | used, and including that manufactured on
special order or | ||||||
16 | purchased for lease, certified by the purchaser to be used
| ||||||
17 | primarily for graphic arts production.
Equipment includes | ||||||
18 | chemicals or
chemicals acting as catalysts but only if
the | ||||||
19 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
20 | immediate
change upon a graphic arts product. Beginning on July | ||||||
21 | 1, 2017, graphic arts machinery and equipment is included in | ||||||
22 | the manufacturing and assembling machinery and equipment | ||||||
23 | exemption under Section 2 of this Act.
| ||||||
24 | (6) Personal property purchased from a teacher-sponsored | ||||||
25 | student
organization affiliated with an elementary or | ||||||
26 | secondary school located
in Illinois.
|
| |||||||
| |||||||
1 | (7) Farm machinery and equipment, both new and used, | ||||||
2 | including that
manufactured on special order, certified by the | ||||||
3 | purchaser to be used
primarily for production agriculture or | ||||||
4 | State or federal agricultural
programs, including individual | ||||||
5 | replacement parts for the machinery and
equipment, including | ||||||
6 | machinery and equipment purchased for lease,
and including | ||||||
7 | implements of husbandry defined in Section 1-130 of
the | ||||||
8 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
9 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
10 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
11 | but
excluding other motor vehicles required to be registered | ||||||
12 | under the Illinois
Vehicle Code.
Horticultural polyhouses or | ||||||
13 | hoop houses used for propagating, growing, or
overwintering | ||||||
14 | plants shall be considered farm machinery and equipment under
| ||||||
15 | this item (7).
Agricultural chemical tender tanks and dry boxes | ||||||
16 | shall include units sold
separately from a motor vehicle | ||||||
17 | required to be licensed and units sold mounted
on a motor | ||||||
18 | vehicle required to be licensed if the selling price of the | ||||||
19 | tender
is separately stated.
| ||||||
20 | Farm machinery and equipment shall include precision | ||||||
21 | farming equipment
that is
installed or purchased to be | ||||||
22 | installed on farm machinery and equipment
including, but not | ||||||
23 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
24 | or spreaders.
Precision farming equipment includes, but is not | ||||||
25 | limited to,
soil testing sensors, computers, monitors, | ||||||
26 | software, global positioning
and mapping systems, and other |
| |||||||
| |||||||
1 | such equipment.
| ||||||
2 | Farm machinery and equipment also includes computers, | ||||||
3 | sensors, software, and
related equipment used primarily in the
| ||||||
4 | computer-assisted operation of production agriculture | ||||||
5 | facilities, equipment,
and activities such as, but
not limited | ||||||
6 | to,
the collection, monitoring, and correlation of
animal and | ||||||
7 | crop data for the purpose of
formulating animal diets and | ||||||
8 | agricultural chemicals. This item (7) is exempt
from the | ||||||
9 | provisions of
Section 3-75.
| ||||||
10 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
11 | to or used by an air common
carrier, certified by the carrier | ||||||
12 | to be used for consumption, shipment, or
storage in the conduct | ||||||
13 | of its business as an air common carrier, for a
flight destined | ||||||
14 | for or returning from a location or locations
outside the | ||||||
15 | United States without regard to previous or subsequent domestic
| ||||||
16 | stopovers.
| ||||||
17 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
18 | or used by an air carrier, certified by the carrier to be used | ||||||
19 | for consumption, shipment, or storage in the conduct of its | ||||||
20 | business as an air common carrier, for a flight that (i) is | ||||||
21 | engaged in foreign trade or is engaged in trade between the | ||||||
22 | United States and any of its possessions and (ii) transports at | ||||||
23 | least one individual or package for hire from the city of | ||||||
24 | origination to the city of final destination on the same | ||||||
25 | aircraft, without regard to a change in the flight number of | ||||||
26 | that aircraft. |
| |||||||
| |||||||
1 | (9) Proceeds of mandatory service charges separately | ||||||
2 | stated on
customers' bills for the purchase and consumption of | ||||||
3 | food and beverages
acquired as an incident to the purchase of a | ||||||
4 | service from a serviceman, to
the extent that the proceeds of | ||||||
5 | the service charge are in fact
turned over as tips or as a | ||||||
6 | substitute for tips to the employees who
participate directly | ||||||
7 | in preparing, serving, hosting or cleaning up the
food or | ||||||
8 | beverage function with respect to which the service charge is | ||||||
9 | imposed.
| ||||||
10 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
11 | and production
equipment, including
(i) rigs and parts of rigs, | ||||||
12 | rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | ||||||
13 | tubular goods, including casing and
drill strings, (iii) pumps | ||||||
14 | and pump-jack units, (iv) storage tanks and flow
lines, (v) any | ||||||
15 | individual replacement part for oil field exploration,
| ||||||
16 | drilling, and production equipment, and (vi) machinery and | ||||||
17 | equipment purchased
for lease; but
excluding motor vehicles | ||||||
18 | required to be registered under the Illinois
Vehicle Code.
| ||||||
19 | (11) Proceeds from the sale of photoprocessing machinery | ||||||
20 | and
equipment, including repair and replacement parts, both new | ||||||
21 | and
used, including that manufactured on special order, | ||||||
22 | certified by the
purchaser to be used primarily for | ||||||
23 | photoprocessing, and including
photoprocessing machinery and | ||||||
24 | equipment purchased for lease.
| ||||||
25 | (12) Until July 1, 2023, coal and aggregate exploration, | ||||||
26 | mining, off-highway hauling,
processing,
maintenance, and |
| |||||||
| |||||||
1 | reclamation equipment, including
replacement parts and | ||||||
2 | equipment, and including
equipment purchased for lease, but | ||||||
3 | excluding motor vehicles required to be
registered under the | ||||||
4 | Illinois Vehicle Code. The changes made to this Section by | ||||||
5 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
6 | for credit or refund is allowed on or after August 16, 2013 | ||||||
7 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
8 | during the period beginning July 1, 2003 and ending on August | ||||||
9 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
10 | (13) Semen used for artificial insemination of livestock | ||||||
11 | for direct
agricultural production.
| ||||||
12 | (14) Horses, or interests in horses, registered with and | ||||||
13 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
14 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
15 | Horse Association, United States
Trotting Association, or | ||||||
16 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
17 | racing for prizes. This item (14) is exempt from the provisions | ||||||
18 | of Section 3-75, and the exemption provided for under this item | ||||||
19 | (14) applies for all periods beginning May 30, 1995, but no | ||||||
20 | claim for credit or refund is allowed on or after January 1, | ||||||
21 | 2008 ( the effective date of Public Act 95-88) this amendatory | ||||||
22 | Act of the 95th General Assembly for such taxes paid during the | ||||||
23 | period beginning May 30, 2000 and ending on January 1, 2008 | ||||||
24 | ( the effective date of Public Act 95-88) this amendatory Act of | ||||||
25 | the 95th General Assembly .
| ||||||
26 | (15) Computers and communications equipment utilized for |
| |||||||
| |||||||
1 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
2 | analysis, or treatment of hospital patients purchased by a | ||||||
3 | lessor who leases
the
equipment, under a lease of one year or | ||||||
4 | longer executed or in effect at the
time
the lessor would | ||||||
5 | otherwise be subject to the tax imposed by this Act,
to a
| ||||||
6 | hospital
that has been issued an active tax exemption | ||||||
7 | identification number by the
Department under Section 1g of the | ||||||
8 | Retailers' Occupation Tax Act.
If the
equipment is leased in a | ||||||
9 | manner that does not qualify for
this exemption
or is used in | ||||||
10 | any other non-exempt manner,
the lessor shall be liable for the
| ||||||
11 | tax imposed under this Act or the Use Tax Act, as the case may
| ||||||
12 | be, based on the fair market value of the property at the time | ||||||
13 | the
non-qualifying use occurs. No lessor shall collect or | ||||||
14 | attempt to collect an
amount (however
designated) that purports | ||||||
15 | to reimburse that lessor for the tax imposed by this
Act or the | ||||||
16 | Use Tax Act, as the case may be, if the tax has not been
paid by | ||||||
17 | the lessor. If a lessor improperly collects any such amount | ||||||
18 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
19 | refund of that amount
from the lessor. If, however, that amount | ||||||
20 | is not refunded to the lessee for
any reason, the lessor is | ||||||
21 | liable to pay that amount to the Department.
| ||||||
22 | (16) Personal property purchased by a lessor who leases the
| ||||||
23 | property, under
a
lease of one year or longer executed or in | ||||||
24 | effect at the time
the lessor would otherwise be subject to the | ||||||
25 | tax imposed by this Act,
to a governmental body
that has been | ||||||
26 | issued an active tax exemption identification number by the
|
| |||||||
| |||||||
1 | Department under Section 1g of the Retailers' Occupation Tax | ||||||
2 | Act.
If the
property is leased in a manner that does not | ||||||
3 | qualify for
this exemption
or is used in any other non-exempt | ||||||
4 | manner,
the lessor shall be liable for the
tax imposed under | ||||||
5 | this Act or the Use Tax Act, as the case may
be, based on the | ||||||
6 | fair market value of the property at the time the
| ||||||
7 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
8 | to collect an
amount (however
designated) that purports to | ||||||
9 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
10 | Use Tax Act, as the case may be, if the tax has not been
paid by | ||||||
11 | the lessor. If a lessor improperly collects any such amount | ||||||
12 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
13 | refund of that amount
from the lessor. If, however, that amount | ||||||
14 | is not refunded to the lessee for
any reason, the lessor is | ||||||
15 | liable to pay that amount to the Department.
| ||||||
16 | (17) Beginning with taxable years ending on or after | ||||||
17 | December
31,
1995
and
ending with taxable years ending on or | ||||||
18 | before December 31, 2004,
personal property that is
donated for | ||||||
19 | disaster relief to be used in a State or federally declared
| ||||||
20 | disaster area in Illinois or bordering Illinois by a | ||||||
21 | manufacturer or retailer
that is registered in this State to a | ||||||
22 | corporation, society, association,
foundation, or institution | ||||||
23 | that has been issued a sales tax exemption
identification | ||||||
24 | number by the Department that assists victims of the disaster
| ||||||
25 | who reside within the declared disaster area.
| ||||||
26 | (18) Beginning with taxable years ending on or after |
| |||||||
| |||||||
1 | December
31, 1995 and
ending with taxable years ending on or | ||||||
2 | before December 31, 2004, personal
property that is used in the | ||||||
3 | performance of infrastructure repairs in this
State, including | ||||||
4 | but not limited to municipal roads and streets, access roads,
| ||||||
5 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
6 | line extensions,
water distribution and purification | ||||||
7 | facilities, storm water drainage and
retention facilities, and | ||||||
8 | sewage treatment facilities, resulting from a State
or | ||||||
9 | federally declared disaster in Illinois or bordering Illinois | ||||||
10 | when such
repairs are initiated on facilities located in the | ||||||
11 | declared disaster area
within 6 months after the disaster.
| ||||||
12 | (19) Beginning July 1, 1999, game or game birds purchased | ||||||
13 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
14 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
15 | provisions
of
Section 3-75.
| ||||||
16 | (20) A motor vehicle, as that term is defined in Section | ||||||
17 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
18 | corporation, limited liability
company, society, association, | ||||||
19 | foundation, or institution that is determined by
the Department | ||||||
20 | to be organized and operated exclusively for educational
| ||||||
21 | purposes. For purposes of this exemption, "a corporation, | ||||||
22 | limited liability
company, society, association, foundation, | ||||||
23 | or institution organized and
operated
exclusively for | ||||||
24 | educational purposes" means all tax-supported public schools,
| ||||||
25 | private schools that offer systematic instruction in useful | ||||||
26 | branches of
learning by methods common to public schools and |
| |||||||
| |||||||
1 | that compare favorably in
their scope and intensity with the | ||||||
2 | course of study presented in tax-supported
schools, and | ||||||
3 | vocational or technical schools or institutes organized and
| ||||||
4 | operated exclusively to provide a course of study of not less | ||||||
5 | than 6 weeks
duration and designed to prepare individuals to | ||||||
6 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
7 | industrial, business, or commercial
occupation.
| ||||||
8 | (21) Beginning January 1, 2000, personal property, | ||||||
9 | including
food,
purchased through fundraising
events for the | ||||||
10 | benefit of
a public or private elementary or
secondary school, | ||||||
11 | a group of those schools, or one or more school
districts if | ||||||
12 | the events are
sponsored by an entity recognized by the school | ||||||
13 | district that consists
primarily of volunteers and includes
| ||||||
14 | parents and teachers of the school children. This paragraph | ||||||
15 | does not apply
to fundraising
events (i) for the benefit of | ||||||
16 | private home instruction or (ii)
for which the fundraising | ||||||
17 | entity purchases the personal property sold at
the events from | ||||||
18 | another individual or entity that sold the property for the
| ||||||
19 | purpose of resale by the fundraising entity and that
profits | ||||||
20 | from the sale to the
fundraising entity. This paragraph is | ||||||
21 | exempt
from the provisions
of Section 3-75.
| ||||||
22 | (22) Beginning January 1, 2000
and through December 31, | ||||||
23 | 2001, new or used automatic vending
machines that prepare and | ||||||
24 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
25 | items, and replacement parts for these machines.
Beginning | ||||||
26 | January 1,
2002 and through June 30, 2003, machines and parts |
| |||||||
| |||||||
1 | for machines used in
commercial, coin-operated
amusement
and | ||||||
2 | vending business if a use or occupation tax is paid on the | ||||||
3 | gross receipts
derived from
the use of the commercial, | ||||||
4 | coin-operated amusement and vending machines.
This
paragraph
| ||||||
5 | is exempt from the provisions of Section 3-75.
| ||||||
6 | (23) Beginning August 23, 2001 and through June 30, 2016, | ||||||
7 | food for human consumption that is to be consumed off the
| ||||||
8 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
9 | drinks, and food that
has been prepared for immediate | ||||||
10 | consumption) and prescription and
nonprescription medicines, | ||||||
11 | drugs, medical appliances, and insulin, urine
testing | ||||||
12 | materials, syringes, and needles used by diabetics, for human | ||||||
13 | use, when
purchased for use by a person receiving medical | ||||||
14 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
15 | resides in a licensed long-term care facility,
as defined in | ||||||
16 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
17 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
18 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
19 | (24) Beginning on August 2, 2001 ( the effective date of | ||||||
20 | Public Act 92-227) this amendatory Act of the 92nd
General | ||||||
21 | Assembly , computers and communications equipment
utilized for | ||||||
22 | any hospital purpose and equipment used in the diagnosis,
| ||||||
23 | analysis, or treatment of hospital patients purchased by a | ||||||
24 | lessor who leases
the equipment, under a lease of one year or | ||||||
25 | longer executed or in effect at the
time the lessor would | ||||||
26 | otherwise be subject to the tax imposed by this Act, to a
|
| |||||||
| |||||||
1 | hospital that has been issued an active tax exemption | ||||||
2 | identification number by
the Department under Section 1g of the | ||||||
3 | Retailers' Occupation Tax Act. If the
equipment is leased in a | ||||||
4 | manner that does not qualify for this exemption or is
used in | ||||||
5 | any other nonexempt manner, the lessor shall be liable for the
| ||||||
6 | tax imposed under this Act or the Use Tax Act, as the case may | ||||||
7 | be, based on the
fair market value of the property at the time | ||||||
8 | the nonqualifying use occurs.
No lessor shall collect or | ||||||
9 | attempt to collect an amount (however
designated) that purports | ||||||
10 | to reimburse that lessor for the tax imposed by this
Act or the | ||||||
11 | Use Tax Act, as the case may be, if the tax has not been
paid by | ||||||
12 | the lessor. If a lessor improperly collects any such amount | ||||||
13 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
14 | refund of that amount
from the lessor. If, however, that amount | ||||||
15 | is not refunded to the lessee for
any reason, the lessor is | ||||||
16 | liable to pay that amount to the Department.
This paragraph is | ||||||
17 | exempt from the provisions of Section 3-75.
| ||||||
18 | (25) Beginning
on August 2, 2001 ( the effective date of | ||||||
19 | Public Act 92-227) this amendatory Act of the 92nd General | ||||||
20 | Assembly ,
personal property purchased by a lessor
who leases | ||||||
21 | the property, under a lease of one year or longer executed or | ||||||
22 | in
effect at the time the lessor would otherwise be subject to | ||||||
23 | the tax imposed by
this Act, to a governmental body that has | ||||||
24 | been issued an active tax exemption
identification number by | ||||||
25 | the Department under Section 1g of the Retailers'
Occupation | ||||||
26 | Tax Act. If the property is leased in a manner that does not
|
| |||||||
| |||||||
1 | qualify for this exemption or is used in any other nonexempt | ||||||
2 | manner, the
lessor shall be liable for the tax imposed under | ||||||
3 | this Act or the Use Tax Act,
as the case may be, based on the | ||||||
4 | fair market value of the property at the time
the nonqualifying | ||||||
5 | use occurs. No lessor shall collect or attempt to collect
an | ||||||
6 | amount (however designated) that purports to reimburse that | ||||||
7 | lessor for the
tax imposed by this Act or the Use Tax Act, as | ||||||
8 | the case may be, if the tax has
not been paid by the lessor. If | ||||||
9 | a lessor improperly collects any such amount
from the lessee, | ||||||
10 | the lessee shall have a legal right to claim a refund of that
| ||||||
11 | amount from the lessor. If, however, that amount is not | ||||||
12 | refunded to the lessee
for any reason, the lessor is liable to | ||||||
13 | pay that amount to the Department.
This paragraph is exempt | ||||||
14 | from the provisions of Section 3-75.
| ||||||
15 | (26) Beginning January 1, 2008, tangible personal property | ||||||
16 | used in the construction or maintenance of a community water | ||||||
17 | supply, as defined under Section 3.145 of the Environmental | ||||||
18 | Protection Act, that is operated by a not-for-profit | ||||||
19 | corporation that holds a valid water supply permit issued under | ||||||
20 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
21 | exempt from the provisions of Section 3-75.
| ||||||
22 | (27) Beginning January 1, 2010, materials, parts, | ||||||
23 | equipment, components, and furnishings incorporated into or | ||||||
24 | upon an aircraft as part of the modification, refurbishment, | ||||||
25 | completion, replacement, repair, or maintenance of the | ||||||
26 | aircraft. This exemption includes consumable supplies used in |
| |||||||
| |||||||
1 | the modification, refurbishment, completion, replacement, | ||||||
2 | repair, and maintenance of aircraft, but excludes any | ||||||
3 | materials, parts, equipment, components, and consumable | ||||||
4 | supplies used in the modification, replacement, repair, and | ||||||
5 | maintenance of aircraft engines or power plants, whether such | ||||||
6 | engines or power plants are installed or uninstalled upon any | ||||||
7 | such aircraft. "Consumable supplies" include, but are not | ||||||
8 | limited to, adhesive, tape, sandpaper, general purpose | ||||||
9 | lubricants, cleaning solution, latex gloves, and protective | ||||||
10 | films. This exemption applies only to the use of qualifying | ||||||
11 | tangible personal property transferred incident to the | ||||||
12 | modification, refurbishment, completion, replacement, repair, | ||||||
13 | or maintenance of aircraft by persons who (i) hold an Air | ||||||
14 | Agency Certificate and are empowered to operate an approved | ||||||
15 | repair station by the Federal Aviation Administration, (ii) | ||||||
16 | have a Class IV Rating, and (iii) conduct operations in | ||||||
17 | accordance with Part 145 of the Federal Aviation Regulations. | ||||||
18 | The exemption does not include aircraft operated by a | ||||||
19 | commercial air carrier providing scheduled passenger air | ||||||
20 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
21 | of the Federal Aviation Regulations. The changes made to this | ||||||
22 | paragraph (27) by Public Act 98-534 are declarative of existing | ||||||
23 | law. | ||||||
24 | (28) Tangible personal property purchased by a | ||||||
25 | public-facilities corporation, as described in Section | ||||||
26 | 11-65-10 of the Illinois Municipal Code, for purposes of |
| |||||||
| |||||||
1 | constructing or furnishing a municipal convention hall, but | ||||||
2 | only if the legal title to the municipal convention hall is | ||||||
3 | transferred to the municipality without any further | ||||||
4 | consideration by or on behalf of the municipality at the time | ||||||
5 | of the completion of the municipal convention hall or upon the | ||||||
6 | retirement or redemption of any bonds or other debt instruments | ||||||
7 | issued by the public-facilities corporation in connection with | ||||||
8 | the development of the municipal convention hall. This | ||||||
9 | exemption includes existing public-facilities corporations as | ||||||
10 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
11 | This paragraph is exempt from the provisions of Section 3-75. | ||||||
12 | (29) Beginning January 1, 2017, menstrual pads, tampons, | ||||||
13 | and menstrual cups. | ||||||
14 | (30) Tangible personal property transferred to a purchaser | ||||||
15 | who is exempt from the tax imposed by this Act by operation of | ||||||
16 | federal law. This paragraph is exempt from the provisions of | ||||||
17 | Section 3-75. | ||||||
18 | (31) Qualified tangible personal property used in the | ||||||
19 | construction or operation of a data center that has been | ||||||
20 | granted a certificate of exemption by the Department of | ||||||
21 | Commerce and Economic Opportunity, whether that tangible | ||||||
22 | personal property is purchased by the owner, operator, or | ||||||
23 | tenant of the data center or by a contractor or subcontractor | ||||||
24 | of the owner, operator, or tenant. Data centers that would have | ||||||
25 | qualified for a certificate of exemption prior to January 1, | ||||||
26 | 2020 had this amendatory Act of the 101st General Assembly been |
| |||||||
| |||||||
1 | in effect, may apply for and obtain an exemption for subsequent | ||||||
2 | purchases of computer equipment or enabling software purchased | ||||||
3 | or leased to upgrade, supplement, or replace computer equipment | ||||||
4 | or enabling software purchased or leased in the original | ||||||
5 | investment that would have qualified. | ||||||
6 | The Department of Commerce and Economic Opportunity shall | ||||||
7 | grant a certificate of exemption under this item (31) to | ||||||
8 | qualified data centers as defined by Section 605-1025 of the | ||||||
9 | Department of Commerce and Economic Opportunity Law of the
| ||||||
10 | Civil Administrative Code of Illinois. | ||||||
11 | For the purposes of this item (31): | ||||||
12 | "Data center" means a building or a series of buildings | ||||||
13 | rehabilitated or constructed to house working servers in | ||||||
14 | one physical location or multiple sites within the State of | ||||||
15 | Illinois. | ||||||
16 | "Qualified tangible personal property" means: | ||||||
17 | electrical systems and equipment; climate control and | ||||||
18 | chilling equipment and systems; mechanical systems and | ||||||
19 | equipment; monitoring and secure systems; emergency | ||||||
20 | generators; hardware; computers; servers; data storage | ||||||
21 | devices; network connectivity equipment; racks; cabinets; | ||||||
22 | telecommunications cabling infrastructure; raised floor | ||||||
23 | systems; peripheral components or systems; software; | ||||||
24 | mechanical, electrical, or plumbing systems; battery | ||||||
25 | systems; cooling systems and towers; temperature control | ||||||
26 | systems; other cabling; and other data center |
| |||||||
| |||||||
1 | infrastructure equipment and systems necessary to operate | ||||||
2 | qualified tangible personal property, including fixtures; | ||||||
3 | and component parts of any of the foregoing, including | ||||||
4 | installation, maintenance, repair, refurbishment, and | ||||||
5 | replacement of qualified tangible personal property to | ||||||
6 | generate, transform, transmit, distribute, or manage | ||||||
7 | electricity necessary to operate qualified tangible | ||||||
8 | personal property; and all other tangible personal | ||||||
9 | property that is essential to the operations of a computer | ||||||
10 | data center. The term "qualified tangible personal | ||||||
11 | property" also includes building materials physically | ||||||
12 | incorporated in to the qualifying data center. To document | ||||||
13 | the exemption allowed under this Section, the retailer must | ||||||
14 | obtain from the purchaser a copy of the certificate of | ||||||
15 | eligibility issued by the Department of Commerce and | ||||||
16 | Economic Opportunity. | ||||||
17 | This item (31) is exempt from the provisions of Section | ||||||
18 | 3-75. | ||||||
19 | (Source: P.A. 99-180, eff. 7-29-15; 99-855, eff. 8-19-16; | ||||||
20 | 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; 100-1171, eff. | ||||||
21 | 1-4-19; revised 1-8-19.)
| ||||||
22 | Section 15-40. The Service Occupation Tax Act is amended by | ||||||
23 | changing Section 3-5 as follows:
| ||||||
24 | (35 ILCS 115/3-5)
|
| |||||||
| |||||||
1 | Sec. 3-5. Exemptions. The following tangible personal | ||||||
2 | property is
exempt from the tax imposed by this Act:
| ||||||
3 | (1) Personal property sold by a corporation, society, | ||||||
4 | association,
foundation, institution, or organization, other | ||||||
5 | than a limited liability
company, that is organized and | ||||||
6 | operated as a not-for-profit service enterprise
for the benefit | ||||||
7 | of persons 65 years of age or older if the personal property
| ||||||
8 | was not purchased by the enterprise for the purpose of resale | ||||||
9 | by the
enterprise.
| ||||||
10 | (2) Personal property purchased by a not-for-profit | ||||||
11 | Illinois county fair
association for use in conducting, | ||||||
12 | operating, or promoting the county fair.
| ||||||
13 | (3) Personal property purchased by any not-for-profit
arts | ||||||
14 | or cultural organization that establishes, by proof required by | ||||||
15 | the
Department by
rule, that it has received an exemption under | ||||||
16 | Section 501(c)(3) of the
Internal Revenue Code and that is | ||||||
17 | organized and operated primarily for the
presentation
or | ||||||
18 | support of arts or cultural programming, activities, or | ||||||
19 | services. These
organizations include, but are not limited to, | ||||||
20 | music and dramatic arts
organizations such as symphony | ||||||
21 | orchestras and theatrical groups, arts and
cultural service | ||||||
22 | organizations, local arts councils, visual arts organizations,
| ||||||
23 | and media arts organizations.
On and after July 1, 2001 ( the | ||||||
24 | effective date of Public Act 92-35) this amendatory Act of the | ||||||
25 | 92nd General
Assembly , however, an entity otherwise eligible | ||||||
26 | for this exemption shall not
make tax-free purchases unless it |
| |||||||
| |||||||
1 | has an active identification number issued by
the Department.
| ||||||
2 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
3 | coinage
issued by the State of Illinois, the government of the | ||||||
4 | United States of
America, or the government of any foreign | ||||||
5 | country, and bullion.
| ||||||
6 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
7 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
8 | equipment, including
repair and
replacement parts, both new and | ||||||
9 | used, and including that manufactured on
special order or | ||||||
10 | purchased for lease, certified by the purchaser to be used
| ||||||
11 | primarily for graphic arts production.
Equipment includes | ||||||
12 | chemicals or chemicals acting as catalysts but only if
the
| ||||||
13 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
14 | immediate change
upon a graphic arts product. Beginning on July | ||||||
15 | 1, 2017, graphic arts machinery and equipment is included in | ||||||
16 | the manufacturing and assembling machinery and equipment | ||||||
17 | exemption under Section 2 of this Act.
| ||||||
18 | (6) Personal property sold by a teacher-sponsored student | ||||||
19 | organization
affiliated with an elementary or secondary school | ||||||
20 | located in Illinois.
| ||||||
21 | (7) Farm machinery and equipment, both new and used, | ||||||
22 | including that
manufactured on special order, certified by the | ||||||
23 | purchaser to be used
primarily for production agriculture or | ||||||
24 | State or federal agricultural
programs, including individual | ||||||
25 | replacement parts for the machinery and
equipment, including | ||||||
26 | machinery and equipment purchased for lease,
and including |
| |||||||
| |||||||
1 | implements of husbandry defined in Section 1-130 of
the | ||||||
2 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
3 | chemical and
fertilizer spreaders, and nurse wagons required to | ||||||
4 | be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||||||
5 | but
excluding other motor vehicles required to be registered | ||||||
6 | under the Illinois
Vehicle
Code.
Horticultural polyhouses or | ||||||
7 | hoop houses used for propagating, growing, or
overwintering | ||||||
8 | plants shall be considered farm machinery and equipment under
| ||||||
9 | this item (7).
Agricultural chemical tender tanks and dry boxes | ||||||
10 | shall include units sold
separately from a motor vehicle | ||||||
11 | required to be licensed and units sold mounted
on a motor | ||||||
12 | vehicle required to be licensed if the selling price of the | ||||||
13 | tender
is separately stated.
| ||||||
14 | Farm machinery and equipment shall include precision | ||||||
15 | farming equipment
that is
installed or purchased to be | ||||||
16 | installed on farm machinery and equipment
including, but not | ||||||
17 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
18 | or spreaders.
Precision farming equipment includes, but is not | ||||||
19 | limited to,
soil testing sensors, computers, monitors, | ||||||
20 | software, global positioning
and mapping systems, and other | ||||||
21 | such equipment.
| ||||||
22 | Farm machinery and equipment also includes computers, | ||||||
23 | sensors, software, and
related equipment used primarily in the
| ||||||
24 | computer-assisted operation of production agriculture | ||||||
25 | facilities, equipment,
and activities such as, but
not limited | ||||||
26 | to,
the collection, monitoring, and correlation of
animal and |
| |||||||
| |||||||
1 | crop data for the purpose of
formulating animal diets and | ||||||
2 | agricultural chemicals. This item (7) is exempt
from the | ||||||
3 | provisions of
Section 3-55.
| ||||||
4 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
5 | to or used by an air common
carrier, certified by the carrier | ||||||
6 | to be used for consumption, shipment,
or storage in the conduct | ||||||
7 | of its business as an air common carrier, for
a flight destined | ||||||
8 | for or returning from a location or locations
outside the | ||||||
9 | United States without regard to previous or subsequent domestic
| ||||||
10 | stopovers.
| ||||||
11 | Beginning July 1, 2013, fuel and petroleum products sold to | ||||||
12 | or used by an air carrier, certified by the carrier to be used | ||||||
13 | for consumption, shipment, or storage in the conduct of its | ||||||
14 | business as an air common carrier, for a flight that (i) is | ||||||
15 | engaged in foreign trade or is engaged in trade between the | ||||||
16 | United States and any of its possessions and (ii) transports at | ||||||
17 | least one individual or package for hire from the city of | ||||||
18 | origination to the city of final destination on the same | ||||||
19 | aircraft, without regard to a change in the flight number of | ||||||
20 | that aircraft. | ||||||
21 | (9) Proceeds of mandatory service charges separately
| ||||||
22 | stated on customers' bills for the purchase and consumption of | ||||||
23 | food and
beverages, to the extent that the proceeds of the | ||||||
24 | service charge are in fact
turned over as tips or as a | ||||||
25 | substitute for tips to the employees who
participate directly | ||||||
26 | in preparing, serving, hosting or cleaning up the
food or |
| |||||||
| |||||||
1 | beverage function with respect to which the service charge is | ||||||
2 | imposed.
| ||||||
3 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
4 | and production
equipment,
including (i) rigs and parts of rigs, | ||||||
5 | rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | ||||||
6 | tubular goods, including casing and
drill strings, (iii) pumps | ||||||
7 | and pump-jack units, (iv) storage tanks and flow
lines, (v) any | ||||||
8 | individual replacement part for oil field exploration,
| ||||||
9 | drilling, and production equipment, and (vi) machinery and | ||||||
10 | equipment purchased
for lease; but
excluding motor vehicles | ||||||
11 | required to be registered under the Illinois
Vehicle Code.
| ||||||
12 | (11) Photoprocessing machinery and equipment, including | ||||||
13 | repair and
replacement parts, both new and used, including that | ||||||
14 | manufactured on
special order, certified by the purchaser to be | ||||||
15 | used primarily for
photoprocessing, and including | ||||||
16 | photoprocessing machinery and equipment
purchased for lease.
| ||||||
17 | (12) Until July 1, 2023, coal and aggregate exploration, | ||||||
18 | mining, off-highway hauling,
processing,
maintenance, and | ||||||
19 | reclamation equipment, including
replacement parts and | ||||||
20 | equipment, and including
equipment
purchased for lease, but | ||||||
21 | excluding motor vehicles required to be registered
under the | ||||||
22 | Illinois Vehicle Code. The changes made to this Section by | ||||||
23 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
24 | for credit or refund is allowed on or after August 16, 2013 | ||||||
25 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
26 | during the period beginning July 1, 2003 and ending on August |
| |||||||
| |||||||
1 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
2 | (13) Beginning January 1, 1992 and through June 30, 2016, | ||||||
3 | food for human consumption that is to be consumed off the | ||||||
4 | premises
where it is sold (other than alcoholic beverages, soft | ||||||
5 | drinks and food that
has been prepared for immediate | ||||||
6 | consumption) and prescription and
non-prescription medicines, | ||||||
7 | drugs, medical appliances, and insulin, urine
testing | ||||||
8 | materials, syringes, and needles used by diabetics, for human | ||||||
9 | use,
when purchased for use by a person receiving medical | ||||||
10 | assistance under
Article V of the Illinois Public Aid Code who | ||||||
11 | resides in a licensed
long-term care facility, as defined in | ||||||
12 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
13 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
14 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
15 | (14) Semen used for artificial insemination of livestock | ||||||
16 | for direct
agricultural production.
| ||||||
17 | (15) Horses, or interests in horses, registered with and | ||||||
18 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
19 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
20 | Horse Association, United States
Trotting Association, or | ||||||
21 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
22 | racing for prizes. This item (15) is exempt from the provisions | ||||||
23 | of Section 3-55, and the exemption provided for under this item | ||||||
24 | (15) applies for all periods beginning May 30, 1995, but no | ||||||
25 | claim for credit or refund is allowed on or after January 1, | ||||||
26 | 2008 (the effective date of Public Act 95-88)
for such taxes |
| |||||||
| |||||||
1 | paid during the period beginning May 30, 2000 and ending on | ||||||
2 | January 1, 2008 (the effective date of Public Act 95-88).
| ||||||
3 | (16) Computers and communications equipment utilized for | ||||||
4 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
5 | analysis, or treatment of hospital patients sold to a lessor | ||||||
6 | who leases the
equipment, under a lease of one year or longer | ||||||
7 | executed or in effect at the
time of the purchase, to a
| ||||||
8 | hospital
that has been issued an active tax exemption | ||||||
9 | identification number by the
Department under Section 1g of the | ||||||
10 | Retailers' Occupation Tax Act.
| ||||||
11 | (17) Personal property sold to a lessor who leases the
| ||||||
12 | property, under a
lease of one year or longer executed or in | ||||||
13 | effect at the time of the purchase,
to a governmental body
that | ||||||
14 | has been issued an active tax exemption identification number | ||||||
15 | by the
Department under Section 1g of the Retailers' Occupation | ||||||
16 | Tax Act.
| ||||||
17 | (18) Beginning with taxable years ending on or after | ||||||
18 | December
31, 1995
and
ending with taxable years ending on or | ||||||
19 | before December 31, 2004,
personal property that is
donated for | ||||||
20 | disaster relief to be used in a State or federally declared
| ||||||
21 | disaster area in Illinois or bordering Illinois by a | ||||||
22 | manufacturer or retailer
that is registered in this State to a | ||||||
23 | corporation, society, association,
foundation, or institution | ||||||
24 | that has been issued a sales tax exemption
identification | ||||||
25 | number by the Department that assists victims of the disaster
| ||||||
26 | who reside within the declared disaster area.
|
| |||||||
| |||||||
1 | (19) Beginning with taxable years ending on or after | ||||||
2 | December
31, 1995 and
ending with taxable years ending on or | ||||||
3 | before December 31, 2004, personal
property that is used in the | ||||||
4 | performance of infrastructure repairs in this
State, including | ||||||
5 | but not limited to municipal roads and streets, access roads,
| ||||||
6 | bridges, sidewalks, waste disposal systems, water and sewer | ||||||
7 | line extensions,
water distribution and purification | ||||||
8 | facilities, storm water drainage and
retention facilities, and | ||||||
9 | sewage treatment facilities, resulting from a State
or | ||||||
10 | federally declared disaster in Illinois or bordering Illinois | ||||||
11 | when such
repairs are initiated on facilities located in the | ||||||
12 | declared disaster area
within 6 months after the disaster.
| ||||||
13 | (20) Beginning July 1, 1999, game or game birds sold at a | ||||||
14 | "game breeding
and
hunting preserve area" as that term is used
| ||||||
15 | in the
Wildlife Code. This paragraph is exempt from the | ||||||
16 | provisions
of
Section 3-55.
| ||||||
17 | (21) A motor vehicle, as that term is defined in Section | ||||||
18 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
19 | corporation, limited liability
company, society, association, | ||||||
20 | foundation, or institution that is determined by
the Department | ||||||
21 | to be organized and operated exclusively for educational
| ||||||
22 | purposes. For purposes of this exemption, "a corporation, | ||||||
23 | limited liability
company, society, association, foundation, | ||||||
24 | or institution organized and
operated
exclusively for | ||||||
25 | educational purposes" means all tax-supported public schools,
| ||||||
26 | private schools that offer systematic instruction in useful |
| |||||||
| |||||||
1 | branches of
learning by methods common to public schools and | ||||||
2 | that compare favorably in
their scope and intensity with the | ||||||
3 | course of study presented in tax-supported
schools, and | ||||||
4 | vocational or technical schools or institutes organized and
| ||||||
5 | operated exclusively to provide a course of study of not less | ||||||
6 | than 6 weeks
duration and designed to prepare individuals to | ||||||
7 | follow a trade or to pursue a
manual, technical, mechanical, | ||||||
8 | industrial, business, or commercial
occupation.
| ||||||
9 | (22) Beginning January 1, 2000, personal property, | ||||||
10 | including
food,
purchased through fundraising
events for the | ||||||
11 | benefit of
a public or private elementary or
secondary school, | ||||||
12 | a group of those schools, or one or more school
districts if | ||||||
13 | the events are
sponsored by an entity recognized by the school | ||||||
14 | district that consists
primarily of volunteers and includes
| ||||||
15 | parents and teachers of the school children. This paragraph | ||||||
16 | does not apply
to fundraising
events (i) for the benefit of | ||||||
17 | private home instruction or (ii)
for which the fundraising | ||||||
18 | entity purchases the personal property sold at
the events from | ||||||
19 | another individual or entity that sold the property for the
| ||||||
20 | purpose of resale by the fundraising entity and that
profits | ||||||
21 | from the sale to the
fundraising entity. This paragraph is | ||||||
22 | exempt
from the provisions
of Section 3-55.
| ||||||
23 | (23) Beginning January 1, 2000
and through December 31, | ||||||
24 | 2001, new or used automatic vending
machines that prepare and | ||||||
25 | serve hot food and beverages, including coffee, soup,
and
other | ||||||
26 | items, and replacement parts for these machines.
Beginning |
| |||||||
| |||||||
1 | January 1,
2002 and through June 30, 2003, machines and parts | ||||||
2 | for
machines used in commercial, coin-operated amusement
and | ||||||
3 | vending business if a use or occupation tax is paid on the | ||||||
4 | gross receipts
derived from
the use of the commercial, | ||||||
5 | coin-operated amusement and vending machines.
This paragraph | ||||||
6 | is exempt from the provisions of Section 3-55.
| ||||||
7 | (24) Beginning
on August 2, 2001 ( the effective date of | ||||||
8 | Public Act 92-227) this amendatory Act of the 92nd General | ||||||
9 | Assembly ,
computers and communications equipment
utilized for | ||||||
10 | any hospital purpose and equipment used in the diagnosis,
| ||||||
11 | analysis, or treatment of hospital patients sold to a lessor | ||||||
12 | who leases the
equipment, under a lease of one year or longer | ||||||
13 | executed or in effect at the
time of the purchase, to a | ||||||
14 | hospital that has been issued an active tax
exemption | ||||||
15 | identification number by the Department under Section 1g of the
| ||||||
16 | Retailers' Occupation Tax Act. This paragraph is exempt from | ||||||
17 | the provisions of
Section 3-55.
| ||||||
18 | (25) Beginning
on August 2, 2001 ( the effective date of | ||||||
19 | Public Act 92-227) this amendatory Act of the 92nd General | ||||||
20 | Assembly ,
personal property sold to a lessor who
leases the | ||||||
21 | property, under a lease of one year or longer executed or in | ||||||
22 | effect
at the time of the purchase, to a governmental body that | ||||||
23 | has been issued an
active tax exemption identification number | ||||||
24 | by the Department under Section 1g
of the Retailers' Occupation | ||||||
25 | Tax Act. This paragraph is exempt from the
provisions of | ||||||
26 | Section 3-55.
|
| |||||||
| |||||||
1 | (26) Beginning on January 1, 2002 and through June 30, | ||||||
2 | 2016, tangible personal property
purchased
from an Illinois | ||||||
3 | retailer by a taxpayer engaged in centralized purchasing
| ||||||
4 | activities in Illinois who will, upon receipt of the property | ||||||
5 | in Illinois,
temporarily store the property in Illinois (i) for | ||||||
6 | the purpose of subsequently
transporting it outside this State | ||||||
7 | for use or consumption thereafter solely
outside this State or | ||||||
8 | (ii) for the purpose of being processed, fabricated, or
| ||||||
9 | manufactured into, attached to, or incorporated into other | ||||||
10 | tangible personal
property to be transported outside this State | ||||||
11 | and thereafter used or consumed
solely outside this State. The | ||||||
12 | Director of Revenue shall, pursuant to rules
adopted in | ||||||
13 | accordance with the Illinois Administrative Procedure Act, | ||||||
14 | issue a
permit to any taxpayer in good standing with the | ||||||
15 | Department who is eligible for
the exemption under this | ||||||
16 | paragraph (26). The permit issued under
this paragraph (26) | ||||||
17 | shall authorize the holder, to the extent and
in the manner | ||||||
18 | specified in the rules adopted under this Act, to purchase
| ||||||
19 | tangible personal property from a retailer exempt from the | ||||||
20 | taxes imposed by
this Act. Taxpayers shall maintain all | ||||||
21 | necessary books and records to
substantiate the use and | ||||||
22 | consumption of all such tangible personal property
outside of | ||||||
23 | the State of Illinois.
| ||||||
24 | (27) Beginning January 1, 2008, tangible personal property | ||||||
25 | used in the construction or maintenance of a community water | ||||||
26 | supply, as defined under Section 3.145 of the Environmental |
| |||||||
| |||||||
1 | Protection Act, that is operated by a not-for-profit | ||||||
2 | corporation that holds a valid water supply permit issued under | ||||||
3 | Title IV of the Environmental Protection Act. This paragraph is | ||||||
4 | exempt from the provisions of Section 3-55.
| ||||||
5 | (28) Tangible personal property sold to a | ||||||
6 | public-facilities corporation, as described in Section | ||||||
7 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
8 | constructing or furnishing a municipal convention hall, but | ||||||
9 | only if the legal title to the municipal convention hall is | ||||||
10 | transferred to the municipality without any further | ||||||
11 | consideration by or on behalf of the municipality at the time | ||||||
12 | of the completion of the municipal convention hall or upon the | ||||||
13 | retirement or redemption of any bonds or other debt instruments | ||||||
14 | issued by the public-facilities corporation in connection with | ||||||
15 | the development of the municipal convention hall. This | ||||||
16 | exemption includes existing public-facilities corporations as | ||||||
17 | provided in Section 11-65-25 of the Illinois Municipal Code. | ||||||
18 | This paragraph is exempt from the provisions of Section 3-55. | ||||||
19 | (29) Beginning January 1, 2010, materials, parts, | ||||||
20 | equipment, components, and furnishings incorporated into or | ||||||
21 | upon an aircraft as part of the modification, refurbishment, | ||||||
22 | completion, replacement, repair, or maintenance of the | ||||||
23 | aircraft. This exemption includes consumable supplies used in | ||||||
24 | the modification, refurbishment, completion, replacement, | ||||||
25 | repair, and maintenance of aircraft, but excludes any | ||||||
26 | materials, parts, equipment, components, and consumable |
| |||||||
| |||||||
1 | supplies used in the modification, replacement, repair, and | ||||||
2 | maintenance of aircraft engines or power plants, whether such | ||||||
3 | engines or power plants are installed or uninstalled upon any | ||||||
4 | such aircraft. "Consumable supplies" include, but are not | ||||||
5 | limited to, adhesive, tape, sandpaper, general purpose | ||||||
6 | lubricants, cleaning solution, latex gloves, and protective | ||||||
7 | films. This exemption applies only to the transfer of | ||||||
8 | qualifying tangible personal property incident to the | ||||||
9 | modification, refurbishment, completion, replacement, repair, | ||||||
10 | or maintenance of an aircraft by persons who (i) hold an Air | ||||||
11 | Agency Certificate and are empowered to operate an approved | ||||||
12 | repair station by the Federal Aviation Administration, (ii) | ||||||
13 | have a Class IV Rating, and (iii) conduct operations in | ||||||
14 | accordance with Part 145 of the Federal Aviation Regulations. | ||||||
15 | The exemption does not include aircraft operated by a | ||||||
16 | commercial air carrier providing scheduled passenger air | ||||||
17 | service pursuant to authority issued under Part 121 or Part 129 | ||||||
18 | of the Federal Aviation Regulations. The changes made to this | ||||||
19 | paragraph (29) by Public Act 98-534 are declarative of existing | ||||||
20 | law. | ||||||
21 | (30) Beginning January 1, 2017, menstrual pads, tampons, | ||||||
22 | and menstrual cups. | ||||||
23 | (31) Tangible personal property transferred to a purchaser | ||||||
24 | who is exempt from tax by operation of federal law. This | ||||||
25 | paragraph is exempt from the provisions of Section 3-55. | ||||||
26 | (32) Qualified tangible personal property used in the |
| |||||||
| |||||||
1 | construction or operation of a data center that has been | ||||||
2 | granted a certificate of exemption by the Department of | ||||||
3 | Commerce and Economic Opportunity, whether that tangible | ||||||
4 | personal property is purchased by the owner, operator, or | ||||||
5 | tenant of the data center or by a contractor or subcontractor | ||||||
6 | of the owner, operator, or tenant. Data centers that would have | ||||||
7 | qualified for a certificate of exemption prior to January 1, | ||||||
8 | 2020 had this amendatory Act of the 101st General Assembly been | ||||||
9 | in effect, may apply for and obtain an exemption for subsequent | ||||||
10 | purchases of computer equipment or enabling software purchased | ||||||
11 | or leased to upgrade, supplement, or replace computer equipment | ||||||
12 | or enabling software purchased or leased in the original | ||||||
13 | investment that would have qualified. | ||||||
14 | The Department of Commerce and Economic Opportunity shall | ||||||
15 | grant a certificate of exemption under this item (32) to | ||||||
16 | qualified data centers as defined by Section 605-1025 of the | ||||||
17 | Department of Commerce and Economic Opportunity Law of the
| ||||||
18 | Civil Administrative Code of Illinois. | ||||||
19 | For the purposes of this item (32): | ||||||
20 | "Data center" means a building or a series of buildings | ||||||
21 | rehabilitated or constructed to house working servers in | ||||||
22 | one physical location or multiple sites within the State of | ||||||
23 | Illinois. | ||||||
24 | "Qualified tangible personal property" means: | ||||||
25 | electrical systems and equipment; climate control and | ||||||
26 | chilling equipment and systems; mechanical systems and |
| |||||||
| |||||||
1 | equipment; monitoring and secure systems; emergency | ||||||
2 | generators; hardware; computers; servers; data storage | ||||||
3 | devices; network connectivity equipment; racks; cabinets; | ||||||
4 | telecommunications cabling infrastructure; raised floor | ||||||
5 | systems; peripheral components or systems; software; | ||||||
6 | mechanical, electrical, or plumbing systems; battery | ||||||
7 | systems; cooling systems and towers; temperature control | ||||||
8 | systems; other cabling; and other data center | ||||||
9 | infrastructure equipment and systems necessary to operate | ||||||
10 | qualified tangible personal property, including fixtures; | ||||||
11 | and component parts of any of the foregoing, including | ||||||
12 | installation, maintenance, repair, refurbishment, and | ||||||
13 | replacement of qualified tangible personal property to | ||||||
14 | generate, transform, transmit, distribute, or manage | ||||||
15 | electricity necessary to operate qualified tangible | ||||||
16 | personal property; and all other tangible personal | ||||||
17 | property that is essential to the operations of a computer | ||||||
18 | data center. The term "qualified tangible personal | ||||||
19 | property" also includes building materials physically | ||||||
20 | incorporated in to the qualifying data center. To document | ||||||
21 | the exemption allowed under this Section, the retailer must | ||||||
22 | obtain from the purchaser a copy of the certificate of | ||||||
23 | eligibility issued by the Department of Commerce and | ||||||
24 | Economic Opportunity. | ||||||
25 | This item (32) is exempt from the provisions of Section | ||||||
26 | 3-55. |
| |||||||
| |||||||
1 | (Source: P.A. 99-180, eff. 7-29-15; 99-855, eff. 8-19-16; | ||||||
2 | 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; 100-1171, eff. | ||||||
3 | 1-4-19; revised 1-8-19.)
| ||||||
4 | Section 15-45. The Retailers' Occupation Tax Act is amended | ||||||
5 | by changing Sections 1, 2, 2-5, 2-12, and 2a as follows:
| ||||||
6 | (35 ILCS 120/1) (from Ch. 120, par. 440)
| ||||||
7 | Sec. 1. Definitions. "Sale at retail" means any transfer of | ||||||
8 | the
ownership of or title to
tangible personal property to a | ||||||
9 | purchaser, for the purpose of use or
consumption, and not for | ||||||
10 | the purpose of resale in any form as tangible
personal property | ||||||
11 | to the extent not first subjected to a use for which it
was | ||||||
12 | purchased, for a valuable consideration: Provided that the | ||||||
13 | property
purchased is deemed to be purchased for the purpose of | ||||||
14 | resale, despite
first being used, to the extent to which it is | ||||||
15 | resold as an ingredient of
an intentionally produced product or | ||||||
16 | byproduct of manufacturing. For this
purpose, slag produced as | ||||||
17 | an incident to manufacturing pig iron or steel
and sold is | ||||||
18 | considered to be an intentionally produced byproduct of
| ||||||
19 | manufacturing. Transactions whereby the possession of the | ||||||
20 | property is
transferred but the seller retains the title as | ||||||
21 | security for payment of the
selling price shall be deemed to be | ||||||
22 | sales.
| ||||||
23 | "Sale at retail" shall be construed to include any transfer | ||||||
24 | of the
ownership of or title to tangible personal property to a |
| |||||||
| |||||||
1 | purchaser, for use
or consumption by any other person to whom | ||||||
2 | such purchaser may transfer the
tangible personal property | ||||||
3 | without a valuable consideration, and to include
any transfer, | ||||||
4 | whether made for or without a valuable consideration, for
| ||||||
5 | resale in any form as tangible personal property unless made in | ||||||
6 | compliance
with Section 2c of this Act.
| ||||||
7 | Sales of tangible personal property, which property, to the | ||||||
8 | extent not
first subjected to a use for which it was purchased, | ||||||
9 | as an ingredient or
constituent, goes into and forms a part of | ||||||
10 | tangible personal property
subsequently the subject of a "Sale | ||||||
11 | at retail", are not sales at retail as
defined in this Act: | ||||||
12 | Provided that the property purchased is deemed to be
purchased | ||||||
13 | for the purpose of resale, despite first being used, to the
| ||||||
14 | extent to which it is resold as an ingredient of an | ||||||
15 | intentionally produced
product or byproduct of manufacturing.
| ||||||
16 | "Sale at retail" shall be construed to include any Illinois | ||||||
17 | florist's
sales transaction in which the purchase order is | ||||||
18 | received in Illinois by a
florist and the sale is for use or | ||||||
19 | consumption, but the Illinois florist
has a florist in another | ||||||
20 | state deliver the property to the purchaser or the
purchaser's | ||||||
21 | donee in such other state.
| ||||||
22 | Nonreusable tangible personal property that is used by | ||||||
23 | persons engaged in
the business of operating a restaurant, | ||||||
24 | cafeteria, or drive-in is a sale for
resale when it is | ||||||
25 | transferred to customers in the ordinary course of business
as | ||||||
26 | part of the sale of food or beverages and is used to deliver, |
| |||||||
| |||||||
1 | package, or
consume food or beverages, regardless of where | ||||||
2 | consumption of the food or
beverages occurs. Examples of those | ||||||
3 | items include, but are not limited to
nonreusable, paper and | ||||||
4 | plastic cups, plates, baskets, boxes, sleeves, buckets
or other | ||||||
5 | containers, utensils, straws, placemats, napkins, doggie bags, | ||||||
6 | and
wrapping or packaging
materials that are transferred to | ||||||
7 | customers as part of the sale of food or
beverages in the | ||||||
8 | ordinary course of business.
| ||||||
9 | The purchase, employment and transfer of such tangible | ||||||
10 | personal property
as newsprint and ink for the primary purpose | ||||||
11 | of conveying news (with or
without other information) is not a | ||||||
12 | purchase, use or sale of tangible
personal property.
| ||||||
13 | A person whose activities are organized and conducted | ||||||
14 | primarily as a
not-for-profit service enterprise, and who | ||||||
15 | engages in selling tangible
personal property at retail | ||||||
16 | (whether to the public or merely to members and
their guests) | ||||||
17 | is engaged in the business of selling tangible personal
| ||||||
18 | property at retail with respect to such transactions, excepting | ||||||
19 | only a
person organized and operated exclusively for | ||||||
20 | charitable, religious or
educational purposes either (1), to | ||||||
21 | the extent of sales by such person to
its members, students, | ||||||
22 | patients or inmates of tangible personal property to
be used | ||||||
23 | primarily for the purposes of such person, or (2), to the | ||||||
24 | extent of
sales by such person of tangible personal property | ||||||
25 | which is not sold or
offered for sale by persons organized for | ||||||
26 | profit. The selling of school
books and school supplies by |
| |||||||
| |||||||
1 | schools at retail to students is not
"primarily for the | ||||||
2 | purposes of" the school which does such selling. The
provisions | ||||||
3 | of this paragraph shall not apply to nor subject to taxation
| ||||||
4 | occasional dinners, socials or similar activities of a person | ||||||
5 | organized and
operated exclusively for charitable, religious | ||||||
6 | or educational purposes,
whether or not such activities are | ||||||
7 | open to the public.
| ||||||
8 | A person who is the recipient of a grant or contract under | ||||||
9 | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and | ||||||
10 | serves meals to
participants in the federal Nutrition Program | ||||||
11 | for the Elderly in return for
contributions established in | ||||||
12 | amount by the individual participant pursuant
to a schedule of | ||||||
13 | suggested fees as provided for in the federal Act is not
| ||||||
14 | engaged in the business of selling tangible personal property | ||||||
15 | at retail
with respect to such transactions.
| ||||||
16 | "Purchaser" means anyone who, through a sale at retail, | ||||||
17 | acquires the
ownership of or title to tangible personal | ||||||
18 | property for a valuable
consideration.
| ||||||
19 | "Reseller of motor fuel" means any person engaged in the | ||||||
20 | business of selling
or delivering or transferring title of | ||||||
21 | motor fuel to another person
other than for use or consumption.
| ||||||
22 | No person shall act as a reseller of motor fuel within this | ||||||
23 | State without
first being registered as a reseller pursuant to | ||||||
24 | Section 2c or a retailer
pursuant to Section 2a.
| ||||||
25 | "Selling price" or the "amount of sale" means the | ||||||
26 | consideration for a
sale valued in money whether received in |
| |||||||
| |||||||
1 | money or otherwise, including
cash, credits, property, other | ||||||
2 | than as hereinafter provided, and services,
but , prior to | ||||||
3 | January 1, 2020, not including the value of or credit given for | ||||||
4 | traded-in tangible
personal property where the item that is | ||||||
5 | traded-in is of like kind and
character as that which is being | ||||||
6 | sold ; beginning January 1, 2020, "selling price" includes the | ||||||
7 | portion of the value of or credit given for traded-in motor | ||||||
8 | vehicles of the First Division as defined in Section 1-146 of | ||||||
9 | the Illinois Vehicle Code of like kind and character as that | ||||||
10 | which is being sold that exceeds $10,000. "Selling price" , and | ||||||
11 | shall be determined without any
deduction on account of the | ||||||
12 | cost of the property sold, the cost of
materials used, labor or | ||||||
13 | service cost or any other expense whatsoever, but
does not | ||||||
14 | include charges that are added to prices by sellers on account | ||||||
15 | of
the seller's tax liability under this Act, or on account of | ||||||
16 | the seller's
duty to collect, from the purchaser, the tax that | ||||||
17 | is imposed by the Use Tax
Act, or, except as otherwise provided | ||||||
18 | with respect to any cigarette tax imposed by a home rule unit, | ||||||
19 | on account of the seller's tax liability under any local | ||||||
20 | occupation tax administered by the Department, or, except as | ||||||
21 | otherwise provided with respect to any cigarette tax imposed by | ||||||
22 | a home rule unit on account of the seller's duty to collect, | ||||||
23 | from the purchasers, the tax that is imposed under any local | ||||||
24 | use tax administered by the Department.
Effective December 1, | ||||||
25 | 1985, "selling price" shall include charges that
are added to | ||||||
26 | prices by sellers on account of the seller's
tax liability |
| |||||||
| |||||||
1 | under the Cigarette Tax Act, on account of the sellers'
duty to | ||||||
2 | collect, from the purchaser, the tax imposed under the | ||||||
3 | Cigarette
Use Tax Act, and on account of the seller's duty to | ||||||
4 | collect, from the
purchaser, any cigarette tax imposed by a | ||||||
5 | home rule unit.
| ||||||
6 | Notwithstanding any law to the contrary, for any motor | ||||||
7 | vehicle, as defined in Section 1-146 of the Vehicle Code, that | ||||||
8 | is sold on or after January 1, 2015 for the purpose of leasing | ||||||
9 | the vehicle for a defined period that is longer than one year | ||||||
10 | and (1) is a motor vehicle of the second division that: (A) is | ||||||
11 | a self-contained motor vehicle designed or permanently | ||||||
12 | converted to provide living quarters for recreational, | ||||||
13 | camping, or travel use, with direct walk through access to the | ||||||
14 | living quarters from the driver's seat; (B) is of the van | ||||||
15 | configuration designed for the transportation of not less than | ||||||
16 | 7 nor more than 16 passengers; or (C) has a gross vehicle | ||||||
17 | weight rating of 8,000 pounds or less or (2) is a motor vehicle | ||||||
18 | of the first division, "selling price" or "amount of sale" | ||||||
19 | means the consideration received by the lessor pursuant to the | ||||||
20 | lease contract, including amounts due at lease signing and all | ||||||
21 | monthly or other regular payments charged over the term of the | ||||||
22 | lease. Also included in the selling price is any amount | ||||||
23 | received by the lessor from the lessee for the leased vehicle | ||||||
24 | that is not calculated at the time the lease is executed, | ||||||
25 | including, but not limited to, excess mileage charges and | ||||||
26 | charges for excess wear and tear. For sales that occur in |
| |||||||
| |||||||
1 | Illinois, with respect to any amount received by the lessor | ||||||
2 | from the lessee for the leased vehicle that is not calculated | ||||||
3 | at the time the lease is executed, the lessor who purchased the | ||||||
4 | motor vehicle does not incur the tax imposed by the Use Tax Act | ||||||
5 | on those amounts, and the retailer who makes the retail sale of | ||||||
6 | the motor vehicle to the lessor is not required to collect the | ||||||
7 | tax imposed by the Use Tax Act or to pay the tax imposed by this | ||||||
8 | Act on those amounts. However, the lessor who purchased the | ||||||
9 | motor vehicle assumes the liability for reporting and paying | ||||||
10 | the tax on those amounts directly to the Department in the same | ||||||
11 | form (Illinois Retailers' Occupation Tax, and local retailers' | ||||||
12 | occupation taxes, if applicable) in which the retailer would | ||||||
13 | have reported and paid such tax if the retailer had accounted | ||||||
14 | for the tax to the Department. For amounts received by the | ||||||
15 | lessor from the lessee that are not calculated at the time the | ||||||
16 | lease is executed, the lessor must file the return and pay the | ||||||
17 | tax to the Department by the due date otherwise required by | ||||||
18 | this Act for returns other than transaction returns. If the | ||||||
19 | retailer is entitled under this Act to a discount for | ||||||
20 | collecting and remitting the tax imposed under this Act to the | ||||||
21 | Department with respect to the sale of the motor vehicle to the | ||||||
22 | lessor, then the right to the discount provided in this Act | ||||||
23 | shall be transferred to the lessor with respect to the tax paid | ||||||
24 | by the lessor for any amount received by the lessor from the | ||||||
25 | lessee for the leased vehicle that is not calculated at the | ||||||
26 | time the lease is executed; provided that the discount is only |
| |||||||
| |||||||
1 | allowed if the return is timely filed and for amounts timely | ||||||
2 | paid. The "selling price" of a motor vehicle that is sold on or | ||||||
3 | after January 1, 2015 for the purpose of leasing for a defined | ||||||
4 | period of longer than one year shall not be reduced by the | ||||||
5 | value of or credit given for traded-in tangible personal | ||||||
6 | property owned by the lessor, nor shall it be reduced by the | ||||||
7 | value of or credit given for traded-in tangible personal | ||||||
8 | property owned by the lessee, regardless of whether the | ||||||
9 | trade-in value thereof is assigned by the lessee to the lessor. | ||||||
10 | In the case of a motor vehicle that is sold for the purpose of | ||||||
11 | leasing for a defined period of longer than one year, the sale | ||||||
12 | occurs at the time of the delivery of the vehicle, regardless | ||||||
13 | of the due date of any lease payments. A lessor who incurs a | ||||||
14 | Retailers' Occupation Tax liability on the sale of a motor | ||||||
15 | vehicle coming off lease may not take a credit against that | ||||||
16 | liability for the Use Tax the lessor paid upon the purchase of | ||||||
17 | the motor vehicle (or for any tax the lessor paid with respect | ||||||
18 | to any amount received by the lessor from the lessee for the | ||||||
19 | leased vehicle that was not calculated at the time the lease | ||||||
20 | was executed) if the selling price of the motor vehicle at the | ||||||
21 | time of purchase was calculated using the definition of | ||||||
22 | "selling price" as defined in this paragraph.
Notwithstanding | ||||||
23 | any other provision of this Act to the contrary, lessors shall | ||||||
24 | file all returns and make all payments required under this | ||||||
25 | paragraph to the Department by electronic means in the manner | ||||||
26 | and form as required by the Department. This paragraph does not |
| |||||||
| |||||||
1 | apply to leases of motor vehicles for which, at the time the | ||||||
2 | lease is entered into, the term of the lease is not a defined | ||||||
3 | period, including leases with a defined initial period with the | ||||||
4 | option to continue the lease on a month-to-month or other basis | ||||||
5 | beyond the initial defined period. | ||||||
6 | The phrase "like kind and character" shall be liberally | ||||||
7 | construed
(including but not limited to any form of motor | ||||||
8 | vehicle for any form of
motor vehicle, or any kind of farm or | ||||||
9 | agricultural implement for any other
kind of farm or | ||||||
10 | agricultural implement), while not including a kind of item
| ||||||
11 | which, if sold at retail by that retailer, would be exempt from | ||||||
12 | retailers'
occupation tax and use tax as an isolated or | ||||||
13 | occasional sale.
| ||||||
14 | "Gross receipts" from the sales of tangible personal | ||||||
15 | property at retail
means the total selling price or the amount | ||||||
16 | of such sales, as hereinbefore
defined. In the case of charge | ||||||
17 | and time sales, the amount thereof shall be
included only as | ||||||
18 | and when payments are received by the seller.
Receipts or other | ||||||
19 | consideration derived by a seller from
the sale, transfer or | ||||||
20 | assignment of accounts receivable to a wholly owned
subsidiary | ||||||
21 | will not be deemed payments prior to the time the purchaser
| ||||||
22 | makes payment on such accounts.
| ||||||
23 | "Department" means the Department of Revenue.
| ||||||
24 | "Person" means any natural individual, firm, partnership, | ||||||
25 | association,
joint stock company, joint adventure, public or | ||||||
26 | private corporation, limited
liability company, or a receiver, |
| |||||||
| |||||||
1 | executor, trustee, guardian or other
representative appointed | ||||||
2 | by order of any court.
| ||||||
3 | The isolated or occasional sale of tangible personal | ||||||
4 | property at retail
by a person who does not hold himself out as | ||||||
5 | being engaged (or who does not
habitually engage) in selling | ||||||
6 | such tangible personal property at retail, or
a sale through a | ||||||
7 | bulk vending machine, does not constitute engaging in a
| ||||||
8 | business of selling such tangible personal property at retail | ||||||
9 | within the
meaning of this Act; provided that any person who is | ||||||
10 | engaged in a business
which is not subject to the tax imposed | ||||||
11 | by this Act because of involving
the sale of or a contract to | ||||||
12 | sell real estate or a construction contract to
improve real | ||||||
13 | estate or a construction contract to engineer, install, and
| ||||||
14 | maintain an integrated system of products, but who, in the | ||||||
15 | course of
conducting such business,
transfers tangible | ||||||
16 | personal property to users or consumers in the finished
form in | ||||||
17 | which it was purchased, and which does not become real estate | ||||||
18 | or was
not engineered and installed, under any provision of a | ||||||
19 | construction contract or
real estate sale or real estate sales | ||||||
20 | agreement entered into with some other
person arising out of or | ||||||
21 | because of such nontaxable business, is engaged in the
business | ||||||
22 | of selling tangible personal property at retail to the extent | ||||||
23 | of the
value of the tangible personal property so transferred. | ||||||
24 | If, in such a
transaction, a separate charge is made for the | ||||||
25 | tangible personal property so
transferred, the value of such | ||||||
26 | property, for the purpose of this Act, shall be
the amount so |
| |||||||
| |||||||
1 | separately charged, but not less than the cost of such property
| ||||||
2 | to the transferor; if no separate charge is made, the value of | ||||||
3 | such property,
for the purposes of this Act, is the cost to the | ||||||
4 | transferor of such tangible
personal property. Construction | ||||||
5 | contracts for the improvement of real estate
consisting of | ||||||
6 | engineering, installation, and maintenance of voice, data, | ||||||
7 | video,
security, and all telecommunication systems do not | ||||||
8 | constitute engaging in a
business of selling tangible personal | ||||||
9 | property at retail within the meaning of
this Act if they are | ||||||
10 | sold at one specified contract price.
| ||||||
11 | A person who holds himself or herself out as being engaged | ||||||
12 | (or who habitually
engages) in selling tangible personal | ||||||
13 | property at retail is a person
engaged in the business of | ||||||
14 | selling tangible personal property at retail
hereunder with | ||||||
15 | respect to such sales (and not primarily in a service
| ||||||
16 | occupation) notwithstanding the fact that such person designs | ||||||
17 | and produces
such tangible personal property on special order | ||||||
18 | for the purchaser and in
such a way as to render the property | ||||||
19 | of value only to such purchaser, if
such tangible personal | ||||||
20 | property so produced on special order serves
substantially the | ||||||
21 | same function as stock or standard items of tangible
personal | ||||||
22 | property that are sold at retail.
| ||||||
23 | Persons who engage in the business of transferring tangible | ||||||
24 | personal
property upon the redemption of trading stamps are | ||||||
25 | engaged in the business
of selling such property at retail and | ||||||
26 | shall be liable for and shall pay
the tax imposed by this Act |
| |||||||
| |||||||
1 | on the basis of the retail value of the
property transferred | ||||||
2 | upon redemption of such stamps.
| ||||||
3 | "Bulk vending machine" means a vending machine,
containing | ||||||
4 | unsorted confections, nuts, toys, or other items designed
| ||||||
5 | primarily to be used or played with by children
which, when a | ||||||
6 | coin or coins of a denomination not larger than $0.50 are
| ||||||
7 | inserted, are dispensed in equal portions, at random and
| ||||||
8 | without selection by the customer.
| ||||||
9 | "Remote retailer" means a retailer located outside of this | ||||||
10 | State that does not maintain within this State, directly or by | ||||||
11 | a subsidiary, an office, distribution house, sales house, | ||||||
12 | warehouse or other place of business, or any agent or other | ||||||
13 | representative operating within this State under the authority | ||||||
14 | of the retailer or its subsidiary, irrespective of whether such | ||||||
15 | place of business or agent is located here permanently or | ||||||
16 | temporarily or whether such retailer or subsidiary is licensed | ||||||
17 | to do business in this State. | ||||||
18 | (Source: P.A. 98-628, eff. 1-1-15; 98-1080, eff. 8-26-14.)
| ||||||
19 | (35 ILCS 120/2) (from Ch. 120, par. 441)
| ||||||
20 | Sec. 2. Tax imposed. | ||||||
21 | (a) A tax is imposed upon persons engaged in the
business | ||||||
22 | of selling at retail tangible personal property, including
| ||||||
23 | computer software, and including photographs, negatives, and | ||||||
24 | positives that
are the product of photoprocessing, but not | ||||||
25 | including products of
photoprocessing produced for use in |
| |||||||
| |||||||
1 | motion pictures for public commercial
exhibition.
Beginning | ||||||
2 | January 1, 2001, prepaid telephone calling arrangements shall | ||||||
3 | be
considered tangible personal property subject to the tax | ||||||
4 | imposed under this Act
regardless of the form in which those | ||||||
5 | arrangements may be embodied,
transmitted, or fixed by any | ||||||
6 | method now known or hereafter developed. Sales of (1) | ||||||
7 | electricity delivered to customers by wire; (2) natural or | ||||||
8 | artificial gas that is delivered to customers through pipes, | ||||||
9 | pipelines, or mains; and (3) water that is delivered to | ||||||
10 | customers through pipes, pipelines, or mains are not subject to | ||||||
11 | tax under this Act. The provisions of this amendatory Act of | ||||||
12 | the 98th General Assembly are declaratory of existing law as to | ||||||
13 | the meaning and scope of this Act.
| ||||||
14 | (b) Beginning on July 1, 2020, a remote retailer is engaged | ||||||
15 | in the occupation of selling at retail in Illinois for purposes | ||||||
16 | of this Act, if: | ||||||
17 | (1) the cumulative gross receipts from sales of | ||||||
18 | tangible personal property to purchasers in Illinois are | ||||||
19 | $100,000 or more; or | ||||||
20 | (2) the retailer enters into 200 or more separate | ||||||
21 | transactions for the sale of tangible personal property to | ||||||
22 | purchasers in Illinois. | ||||||
23 | Remote retailers that meet or exceed the threshold in | ||||||
24 | either paragraph (1) or (2) above shall be liable for all | ||||||
25 | applicable State and locally imposed retailers' occupation | ||||||
26 | taxes on all retail sales to Illinois purchasers. |
| |||||||
| |||||||
1 | The remote retailer shall determine on a quarterly basis, | ||||||
2 | ending on the last day of March, June, September, and December, | ||||||
3 | whether he or she meets the criteria of either paragraph (1) or | ||||||
4 | (2) of this subsection for the preceding 12-month period. If | ||||||
5 | the retailer meets the criteria of either paragraph (1) or (2) | ||||||
6 | for a 12-month period, he or she is considered a retailer | ||||||
7 | maintaining a place of business in this State and is required | ||||||
8 | to collect and remit the tax imposed under this Act and all | ||||||
9 | retailers' occupation tax imposed by local taxing | ||||||
10 | jurisdictions in Illinois, provided such local taxes are | ||||||
11 | administered by the Department, and to file all applicable | ||||||
12 | returns for one year. At the end of that one-year period, the | ||||||
13 | retailer shall determine whether the retailer met the criteria | ||||||
14 | of either paragraph (1) or (2) for the preceding 12-month | ||||||
15 | period. If the retailer met the criteria in either paragraph | ||||||
16 | (1) or (2) for the preceding 12-month period, he or she is | ||||||
17 | considered a retailer maintaining a place of business in this | ||||||
18 | State and is required to collect and remit all applicable State | ||||||
19 | and local retailers' occupation taxes and file returns for the | ||||||
20 | subsequent year. If, at the end of a one-year period, a | ||||||
21 | retailer that was required to collect and remit the tax imposed | ||||||
22 | under this Act determines that he or she did not meet the | ||||||
23 | criteria in either paragraph (1) or (2) during the preceding | ||||||
24 | 12-month period, then the retailer shall subsequently | ||||||
25 | determine on a quarterly basis, ending on the last day of | ||||||
26 | March, June, September, and December, whether he or she meets |
| |||||||
| |||||||
1 | the criteria of either paragraph (1) or (2) for the preceding | ||||||
2 | 12-month period. | ||||||
3 | (Source: P.A. 98-583, eff. 1-1-14.)
| ||||||
4 | (35 ILCS 120/2-5)
| ||||||
5 | Sec. 2-5. Exemptions. Gross receipts from proceeds from the | ||||||
6 | sale of
the following tangible personal property are exempt | ||||||
7 | from the tax imposed
by this Act:
| ||||||
8 | (1) Farm chemicals.
| ||||||
9 | (2) Farm machinery and equipment, both new and used, | ||||||
10 | including that
manufactured on special order, certified by | ||||||
11 | the purchaser to be used
primarily for production | ||||||
12 | agriculture or State or federal agricultural
programs, | ||||||
13 | including individual replacement parts for the machinery | ||||||
14 | and
equipment, including machinery and equipment purchased | ||||||
15 | for lease,
and including implements of husbandry defined in | ||||||
16 | Section 1-130 of
the Illinois Vehicle Code, farm machinery | ||||||
17 | and agricultural chemical and
fertilizer spreaders, and | ||||||
18 | nurse wagons required to be registered
under Section 3-809 | ||||||
19 | of the Illinois Vehicle Code,
but
excluding other motor | ||||||
20 | vehicles required to be registered under the Illinois
| ||||||
21 | Vehicle Code.
Horticultural polyhouses or hoop houses used | ||||||
22 | for propagating, growing, or
overwintering plants shall be | ||||||
23 | considered farm machinery and equipment under
this item | ||||||
24 | (2).
Agricultural chemical tender tanks and dry boxes shall | ||||||
25 | include units sold
separately from a motor vehicle required |
| |||||||
| |||||||
1 | to be licensed and units sold mounted
on a motor vehicle | ||||||
2 | required to be licensed, if the selling price of the tender
| ||||||
3 | is separately stated.
| ||||||
4 | Farm machinery and equipment shall include precision | ||||||
5 | farming equipment
that is
installed or purchased to be | ||||||
6 | installed on farm machinery and equipment
including, but | ||||||
7 | not limited to, tractors, harvesters, sprayers, planters,
| ||||||
8 | seeders, or spreaders.
Precision farming equipment | ||||||
9 | includes, but is not limited to,
soil testing sensors, | ||||||
10 | computers, monitors, software, global positioning
and | ||||||
11 | mapping systems, and other such equipment.
| ||||||
12 | Farm machinery and equipment also includes computers, | ||||||
13 | sensors, software, and
related equipment used primarily in | ||||||
14 | the
computer-assisted operation of production agriculture | ||||||
15 | facilities, equipment,
and activities such as, but
not | ||||||
16 | limited to,
the collection, monitoring, and correlation of
| ||||||
17 | animal and crop data for the purpose of
formulating animal | ||||||
18 | diets and agricultural chemicals. This item (2) is exempt
| ||||||
19 | from the provisions of
Section 2-70.
| ||||||
20 | (3) Until July 1, 2003, distillation machinery and | ||||||
21 | equipment, sold as a
unit or kit,
assembled or installed by | ||||||
22 | the retailer, certified by the user to be used
only for the | ||||||
23 | production of ethyl alcohol that will be used for | ||||||
24 | consumption
as motor fuel or as a component of motor fuel | ||||||
25 | for the personal use of the
user, and not subject to sale | ||||||
26 | or resale.
|
| |||||||
| |||||||
1 | (4) Until July 1, 2003 and beginning again September 1, | ||||||
2 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
3 | equipment, including
repair and
replacement parts, both | ||||||
4 | new and used, and including that manufactured on
special | ||||||
5 | order or purchased for lease, certified by the purchaser to | ||||||
6 | be used
primarily for graphic arts production.
Equipment | ||||||
7 | includes chemicals or
chemicals acting as catalysts but | ||||||
8 | only if
the chemicals or chemicals acting as catalysts | ||||||
9 | effect a direct and immediate
change upon a
graphic arts | ||||||
10 | product. Beginning on July 1, 2017, graphic arts machinery | ||||||
11 | and equipment is included in the manufacturing and | ||||||
12 | assembling machinery and equipment exemption under | ||||||
13 | paragraph (14).
| ||||||
14 | (5) A motor vehicle that is used for automobile | ||||||
15 | renting, as defined in the Automobile Renting Occupation | ||||||
16 | and Use Tax Act. This paragraph is exempt from
the | ||||||
17 | provisions of Section 2-70.
| ||||||
18 | (6) Personal property sold by a teacher-sponsored | ||||||
19 | student organization
affiliated with an elementary or | ||||||
20 | secondary school located in Illinois.
| ||||||
21 | (7) Until July 1, 2003, proceeds of that portion of the | ||||||
22 | selling price of
a passenger car the
sale of which is | ||||||
23 | subject to the Replacement Vehicle Tax.
| ||||||
24 | (8) Personal property sold to an Illinois county fair | ||||||
25 | association for
use in conducting, operating, or promoting | ||||||
26 | the county fair.
|
| |||||||
| |||||||
1 | (9) Personal property sold to a not-for-profit arts
or | ||||||
2 | cultural organization that establishes, by proof required | ||||||
3 | by the Department
by
rule, that it has received an | ||||||
4 | exemption under Section 501(c)(3) of the
Internal Revenue | ||||||
5 | Code and that is organized and operated primarily for the
| ||||||
6 | presentation
or support of arts or cultural programming, | ||||||
7 | activities, or services. These
organizations include, but | ||||||
8 | are not limited to, music and dramatic arts
organizations | ||||||
9 | such as symphony orchestras and theatrical groups, arts and
| ||||||
10 | cultural service organizations, local arts councils, | ||||||
11 | visual arts organizations,
and media arts organizations.
| ||||||
12 | On and after July 1, 2001 (the effective date of Public Act | ||||||
13 | 92-35), however, an entity otherwise eligible for this | ||||||
14 | exemption shall not
make tax-free purchases unless it has | ||||||
15 | an active identification number issued by
the Department.
| ||||||
16 | (10) Personal property sold by a corporation, society, | ||||||
17 | association,
foundation, institution, or organization, | ||||||
18 | other than a limited liability
company, that is organized | ||||||
19 | and operated as a not-for-profit service enterprise
for the | ||||||
20 | benefit of persons 65 years of age or older if the personal | ||||||
21 | property
was not purchased by the enterprise for the | ||||||
22 | purpose of resale by the
enterprise.
| ||||||
23 | (11) Personal property sold to a governmental body, to | ||||||
24 | a corporation,
society, association, foundation, or | ||||||
25 | institution organized and operated
exclusively for | ||||||
26 | charitable, religious, or educational purposes, or to a
|
| |||||||
| |||||||
1 | not-for-profit corporation, society, association, | ||||||
2 | foundation, institution,
or organization that has no | ||||||
3 | compensated officers or employees and that is
organized and | ||||||
4 | operated primarily for the recreation of persons 55 years | ||||||
5 | of
age or older. A limited liability company may qualify | ||||||
6 | for the exemption under
this paragraph only if the limited | ||||||
7 | liability company is organized and operated
exclusively | ||||||
8 | for educational purposes. On and after July 1, 1987, | ||||||
9 | however, no
entity otherwise eligible for this exemption | ||||||
10 | shall make tax-free purchases
unless it has an active | ||||||
11 | identification number issued by the Department.
| ||||||
12 | (12) (Blank).
| ||||||
13 | (12-5) On and after July 1, 2003 and through June 30, | ||||||
14 | 2004, motor vehicles of the second division
with a gross | ||||||
15 | vehicle weight in excess of 8,000 pounds
that
are
subject | ||||||
16 | to the commercial distribution fee imposed under Section | ||||||
17 | 3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, | ||||||
18 | 2004 and through June 30, 2005, the use in this State of | ||||||
19 | motor vehicles of the second division: (i) with a gross | ||||||
20 | vehicle weight rating in excess of 8,000 pounds; (ii) that | ||||||
21 | are subject to the commercial distribution fee imposed | ||||||
22 | under Section 3-815.1 of the Illinois Vehicle Code; and | ||||||
23 | (iii) that are primarily used for commercial purposes. | ||||||
24 | Through June 30, 2005, this
exemption applies to repair and | ||||||
25 | replacement parts added
after the
initial purchase of such | ||||||
26 | a motor vehicle if that motor vehicle is used in a
manner |
| |||||||
| |||||||
1 | that
would qualify for the rolling stock exemption | ||||||
2 | otherwise provided for in this
Act. For purposes of this | ||||||
3 | paragraph, "used for commercial purposes" means the | ||||||
4 | transportation of persons or property in furtherance of any | ||||||
5 | commercial or industrial enterprise whether for-hire or | ||||||
6 | not.
| ||||||
7 | (13) Proceeds from sales to owners, lessors, or
| ||||||
8 | shippers of
tangible personal property that is utilized by | ||||||
9 | interstate carriers for
hire for use as rolling stock | ||||||
10 | moving in interstate commerce
and equipment operated by a | ||||||
11 | telecommunications provider, licensed as a
common carrier | ||||||
12 | by the Federal Communications Commission, which is
| ||||||
13 | permanently installed in or affixed to aircraft moving in | ||||||
14 | interstate commerce.
| ||||||
15 | (14) Machinery and equipment that will be used by the | ||||||
16 | purchaser, or a
lessee of the purchaser, primarily in the | ||||||
17 | process of manufacturing or
assembling tangible personal | ||||||
18 | property for wholesale or retail sale or
lease, whether the | ||||||
19 | sale or lease is made directly by the manufacturer or by
| ||||||
20 | some other person, whether the materials used in the | ||||||
21 | process are owned by
the manufacturer or some other person, | ||||||
22 | or whether the sale or lease is made
apart from or as an | ||||||
23 | incident to the seller's engaging in the service
occupation | ||||||
24 | of producing machines, tools, dies, jigs, patterns, | ||||||
25 | gauges, or
other similar items of no commercial value on | ||||||
26 | special order for a particular
purchaser. The exemption |
| |||||||
| |||||||
1 | provided by this paragraph (14) does not include machinery | ||||||
2 | and equipment used in (i) the generation of electricity for | ||||||
3 | wholesale or retail sale; (ii) the generation or treatment | ||||||
4 | of natural or artificial gas for wholesale or retail sale | ||||||
5 | that is delivered to customers through pipes, pipelines, or | ||||||
6 | mains; or (iii) the treatment of water for wholesale or | ||||||
7 | retail sale that is delivered to customers through pipes, | ||||||
8 | pipelines, or mains. The provisions of Public Act 98-583 | ||||||
9 | are declaratory of existing law as to the meaning and scope | ||||||
10 | of this exemption. Beginning on July 1, 2017, the exemption | ||||||
11 | provided by this paragraph (14) includes, but is not | ||||||
12 | limited to, graphic arts machinery and equipment, as | ||||||
13 | defined in paragraph (4) of this Section.
| ||||||
14 | (15) Proceeds of mandatory service charges separately | ||||||
15 | stated on
customers' bills for purchase and consumption of | ||||||
16 | food and beverages, to the
extent that the proceeds of the | ||||||
17 | service charge are in fact turned over as
tips or as a | ||||||
18 | substitute for tips to the employees who participate | ||||||
19 | directly
in preparing, serving, hosting or cleaning up the | ||||||
20 | food or beverage function
with respect to which the service | ||||||
21 | charge is imposed.
| ||||||
22 | (16) Tangible personal property sold to a purchaser if | ||||||
23 | the purchaser is exempt from use tax by operation of | ||||||
24 | federal law. This paragraph is exempt from the provisions | ||||||
25 | of Section 2-70.
| ||||||
26 | (17) Tangible personal property sold to a common |
| |||||||
| |||||||
1 | carrier by rail or
motor that
receives the physical | ||||||
2 | possession of the property in Illinois and that
transports | ||||||
3 | the property, or shares with another common carrier in the
| ||||||
4 | transportation of the property, out of Illinois on a | ||||||
5 | standard uniform bill
of lading showing the seller of the | ||||||
6 | property as the shipper or consignor of
the property to a | ||||||
7 | destination outside Illinois, for use outside Illinois.
| ||||||
8 | (18) Legal tender, currency, medallions, or gold or | ||||||
9 | silver coinage
issued by the State of Illinois, the | ||||||
10 | government of the United States of
America, or the | ||||||
11 | government of any foreign country, and bullion.
| ||||||
12 | (19) Until July 1, 2003, oil field exploration, | ||||||
13 | drilling, and production
equipment, including
(i) rigs and | ||||||
14 | parts of rigs, rotary rigs, cable tool
rigs, and workover | ||||||
15 | rigs, (ii) pipe and tubular goods, including casing and
| ||||||
16 | drill strings, (iii) pumps and pump-jack units, (iv) | ||||||
17 | storage tanks and flow
lines, (v) any individual | ||||||
18 | replacement part for oil field exploration,
drilling, and | ||||||
19 | production equipment, and (vi) machinery and equipment | ||||||
20 | purchased
for lease; but
excluding motor vehicles required | ||||||
21 | to be registered under the Illinois
Vehicle Code.
| ||||||
22 | (20) Photoprocessing machinery and equipment, | ||||||
23 | including repair and
replacement parts, both new and used, | ||||||
24 | including that manufactured on
special order, certified by | ||||||
25 | the purchaser to be used primarily for
photoprocessing, and | ||||||
26 | including photoprocessing machinery and equipment
|
| |||||||
| |||||||
1 | purchased for lease.
| ||||||
2 | (21) Until July 1, 2023, coal and aggregate | ||||||
3 | exploration, mining, off-highway hauling,
processing,
| ||||||
4 | maintenance, and reclamation equipment, including
| ||||||
5 | replacement parts and equipment, and including
equipment | ||||||
6 | purchased for lease, but excluding motor vehicles required | ||||||
7 | to be
registered under the Illinois Vehicle Code. The | ||||||
8 | changes made to this Section by Public Act 97-767 apply on | ||||||
9 | and after July 1, 2003, but no claim for credit or refund | ||||||
10 | is allowed on or after August 16, 2013 (the effective date | ||||||
11 | of Public Act 98-456)
for such taxes paid during the period | ||||||
12 | beginning July 1, 2003 and ending on August 16, 2013 (the | ||||||
13 | effective date of Public Act 98-456).
| ||||||
14 | (22) Until June 30, 2013, fuel and petroleum products | ||||||
15 | sold to or used by an air carrier,
certified by the carrier | ||||||
16 | to be used for consumption, shipment, or storage
in the | ||||||
17 | conduct of its business as an air common carrier, for a | ||||||
18 | flight
destined for or returning from a location or | ||||||
19 | locations
outside the United States without regard to | ||||||
20 | previous or subsequent domestic
stopovers.
| ||||||
21 | Beginning July 1, 2013, fuel and petroleum products | ||||||
22 | sold to or used by an air carrier, certified by the carrier | ||||||
23 | to be used for consumption, shipment, or storage in the | ||||||
24 | conduct of its business as an air common carrier, for a | ||||||
25 | flight that (i) is engaged in foreign trade or is engaged | ||||||
26 | in trade between the United States and any of its |
| |||||||
| |||||||
1 | possessions and (ii) transports at least one individual or | ||||||
2 | package for hire from the city of origination to the city | ||||||
3 | of final destination on the same aircraft, without regard | ||||||
4 | to a change in the flight number of that aircraft. | ||||||
5 | (23) A transaction in which the purchase order is | ||||||
6 | received by a florist
who is located outside Illinois, but | ||||||
7 | who has a florist located in Illinois
deliver the property | ||||||
8 | to the purchaser or the purchaser's donee in Illinois.
| ||||||
9 | (24) Fuel consumed or used in the operation of ships, | ||||||
10 | barges, or vessels
that are used primarily in or for the | ||||||
11 | transportation of property or the
conveyance of persons for | ||||||
12 | hire on rivers bordering on this State if the
fuel is | ||||||
13 | delivered by the seller to the purchaser's barge, ship, or | ||||||
14 | vessel
while it is afloat upon that bordering river.
| ||||||
15 | (25) Except as provided in item (25-5) of this Section, | ||||||
16 | a
motor vehicle sold in this State to a nonresident even | ||||||
17 | though the
motor vehicle is delivered to the nonresident in | ||||||
18 | this State, if the motor
vehicle is not to be titled in | ||||||
19 | this State, and if a drive-away permit
is issued to the | ||||||
20 | motor vehicle as provided in Section 3-603 of the Illinois
| ||||||
21 | Vehicle Code or if the nonresident purchaser has vehicle | ||||||
22 | registration
plates to transfer to the motor vehicle upon | ||||||
23 | returning to his or her home
state. The issuance of the | ||||||
24 | drive-away permit or having
the
out-of-state registration | ||||||
25 | plates to be transferred is prima facie evidence
that the | ||||||
26 | motor vehicle will not be titled in this State.
|
| |||||||
| |||||||
1 | (25-5) The exemption under item (25) does not apply if | ||||||
2 | the state in which the motor vehicle will be titled does | ||||||
3 | not allow a reciprocal exemption for a motor vehicle sold | ||||||
4 | and delivered in that state to an Illinois resident but | ||||||
5 | titled in Illinois. The tax collected under this Act on the | ||||||
6 | sale of a motor vehicle in this State to a resident of | ||||||
7 | another state that does not allow a reciprocal exemption | ||||||
8 | shall be imposed at a rate equal to the state's rate of tax | ||||||
9 | on taxable property in the state in which the purchaser is | ||||||
10 | a resident, except that the tax shall not exceed the tax | ||||||
11 | that would otherwise be imposed under this Act. At the time | ||||||
12 | of the sale, the purchaser shall execute a statement, | ||||||
13 | signed under penalty of perjury, of his or her intent to | ||||||
14 | title the vehicle in the state in which the purchaser is a | ||||||
15 | resident within 30 days after the sale and of the fact of | ||||||
16 | the payment to the State of Illinois of tax in an amount | ||||||
17 | equivalent to the state's rate of tax on taxable property | ||||||
18 | in his or her state of residence and shall submit the | ||||||
19 | statement to the appropriate tax collection agency in his | ||||||
20 | or her state of residence. In addition, the retailer must | ||||||
21 | retain a signed copy of the statement in his or her | ||||||
22 | records. Nothing in this item shall be construed to require | ||||||
23 | the removal of the vehicle from this state following the | ||||||
24 | filing of an intent to title the vehicle in the purchaser's | ||||||
25 | state of residence if the purchaser titles the vehicle in | ||||||
26 | his or her state of residence within 30 days after the date |
| |||||||
| |||||||
1 | of sale. The tax collected under this Act in accordance | ||||||
2 | with this item (25-5) shall be proportionately distributed | ||||||
3 | as if the tax were collected at the 6.25% general rate | ||||||
4 | imposed under this Act.
| ||||||
5 | (25-7) Beginning on July 1, 2007, no tax is imposed | ||||||
6 | under this Act on the sale of an aircraft, as defined in | ||||||
7 | Section 3 of the Illinois Aeronautics Act, if all of the | ||||||
8 | following conditions are met: | ||||||
9 | (1) the aircraft leaves this State within 15 days | ||||||
10 | after the later of either the issuance of the final | ||||||
11 | billing for the sale of the aircraft, or the authorized | ||||||
12 | approval for return to service, completion of the | ||||||
13 | maintenance record entry, and completion of the test | ||||||
14 | flight and ground test for inspection, as required by | ||||||
15 | 14 C.F.R. 91.407; | ||||||
16 | (2) the aircraft is not based or registered in this | ||||||
17 | State after the sale of the aircraft; and | ||||||
18 | (3) the seller retains in his or her books and | ||||||
19 | records and provides to the Department a signed and | ||||||
20 | dated certification from the purchaser, on a form | ||||||
21 | prescribed by the Department, certifying that the | ||||||
22 | requirements of this item (25-7) are met. The | ||||||
23 | certificate must also include the name and address of | ||||||
24 | the purchaser, the address of the location where the | ||||||
25 | aircraft is to be titled or registered, the address of | ||||||
26 | the primary physical location of the aircraft, and |
| |||||||
| |||||||
1 | other information that the Department may reasonably | ||||||
2 | require. | ||||||
3 | For purposes of this item (25-7): | ||||||
4 | "Based in this State" means hangared, stored, or | ||||||
5 | otherwise used, excluding post-sale customizations as | ||||||
6 | defined in this Section, for 10 or more days in each | ||||||
7 | 12-month period immediately following the date of the sale | ||||||
8 | of the aircraft. | ||||||
9 | "Registered in this State" means an aircraft | ||||||
10 | registered with the Department of Transportation, | ||||||
11 | Aeronautics Division, or titled or registered with the | ||||||
12 | Federal Aviation Administration to an address located in | ||||||
13 | this State. | ||||||
14 | This paragraph (25-7) is exempt from the provisions
of
| ||||||
15 | Section 2-70.
| ||||||
16 | (26) Semen used for artificial insemination of | ||||||
17 | livestock for direct
agricultural production.
| ||||||
18 | (27) Horses, or interests in horses, registered with | ||||||
19 | and meeting the
requirements of any of the
Arabian Horse | ||||||
20 | Club Registry of America, Appaloosa Horse Club, American | ||||||
21 | Quarter
Horse Association, United States
Trotting | ||||||
22 | Association, or Jockey Club, as appropriate, used for
| ||||||
23 | purposes of breeding or racing for prizes. This item (27) | ||||||
24 | is exempt from the provisions of Section 2-70, and the | ||||||
25 | exemption provided for under this item (27) applies for all | ||||||
26 | periods beginning May 30, 1995, but no claim for credit or |
| |||||||
| |||||||
1 | refund is allowed on or after January 1, 2008 (the | ||||||
2 | effective date of Public Act 95-88)
for such taxes paid | ||||||
3 | during the period beginning May 30, 2000 and ending on | ||||||
4 | January 1, 2008 (the effective date of Public Act 95-88).
| ||||||
5 | (28) Computers and communications equipment utilized | ||||||
6 | for any
hospital
purpose
and equipment used in the | ||||||
7 | diagnosis,
analysis, or treatment of hospital patients | ||||||
8 | sold to a lessor who leases the
equipment, under a lease of | ||||||
9 | one year or longer executed or in effect at the
time of the | ||||||
10 | purchase, to a
hospital
that has been issued an active tax | ||||||
11 | exemption identification number by the
Department under | ||||||
12 | Section 1g of this Act.
| ||||||
13 | (29) Personal property sold to a lessor who leases the
| ||||||
14 | property, under a
lease of one year or longer executed or | ||||||
15 | in effect at the time of the purchase,
to a governmental | ||||||
16 | body
that has been issued an active tax exemption | ||||||
17 | identification number by the
Department under Section 1g of | ||||||
18 | this Act.
| ||||||
19 | (30) Beginning with taxable years ending on or after | ||||||
20 | December
31, 1995
and
ending with taxable years ending on | ||||||
21 | or before December 31, 2004,
personal property that is
| ||||||
22 | donated for disaster relief to be used in a State or | ||||||
23 | federally declared
disaster area in Illinois or bordering | ||||||
24 | Illinois by a manufacturer or retailer
that is registered | ||||||
25 | in this State to a corporation, society, association,
| ||||||
26 | foundation, or institution that has been issued a sales tax |
| |||||||
| |||||||
1 | exemption
identification number by the Department that | ||||||
2 | assists victims of the disaster
who reside within the | ||||||
3 | declared disaster area.
| ||||||
4 | (31) Beginning with taxable years ending on or after | ||||||
5 | December
31, 1995 and
ending with taxable years ending on | ||||||
6 | or before December 31, 2004, personal
property that is used | ||||||
7 | in the performance of infrastructure repairs in this
State, | ||||||
8 | including but not limited to municipal roads and streets, | ||||||
9 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
10 | water and sewer line extensions,
water distribution and | ||||||
11 | purification facilities, storm water drainage and
| ||||||
12 | retention facilities, and sewage treatment facilities, | ||||||
13 | resulting from a State
or federally declared disaster in | ||||||
14 | Illinois or bordering Illinois when such
repairs are | ||||||
15 | initiated on facilities located in the declared disaster | ||||||
16 | area
within 6 months after the disaster.
| ||||||
17 | (32) Beginning July 1, 1999, game or game birds sold at | ||||||
18 | a "game breeding
and
hunting preserve area" as that term is | ||||||
19 | used
in the
Wildlife Code. This paragraph is exempt from | ||||||
20 | the provisions
of
Section 2-70.
| ||||||
21 | (33) A motor vehicle, as that term is defined in | ||||||
22 | Section 1-146
of the
Illinois Vehicle Code, that is donated | ||||||
23 | to a corporation, limited liability
company, society, | ||||||
24 | association, foundation, or institution that is determined | ||||||
25 | by
the Department to be organized and operated exclusively | ||||||
26 | for educational
purposes. For purposes of this exemption, |
| |||||||
| |||||||
1 | "a corporation, limited liability
company, society, | ||||||
2 | association, foundation, or institution organized and
| ||||||
3 | operated
exclusively for educational purposes" means all | ||||||
4 | tax-supported public schools,
private schools that offer | ||||||
5 | systematic instruction in useful branches of
learning by | ||||||
6 | methods common to public schools and that compare favorably | ||||||
7 | in
their scope and intensity with the course of study | ||||||
8 | presented in tax-supported
schools, and vocational or | ||||||
9 | technical schools or institutes organized and
operated | ||||||
10 | exclusively to provide a course of study of not less than 6 | ||||||
11 | weeks
duration and designed to prepare individuals to | ||||||
12 | follow a trade or to pursue a
manual, technical, | ||||||
13 | mechanical, industrial, business, or commercial
| ||||||
14 | occupation.
| ||||||
15 | (34) Beginning January 1, 2000, personal property, | ||||||
16 | including food, purchased
through fundraising events for | ||||||
17 | the benefit of a public or private elementary or
secondary | ||||||
18 | school, a group of those schools, or one or more school | ||||||
19 | districts if
the events are sponsored by an entity | ||||||
20 | recognized by the school district that
consists primarily | ||||||
21 | of volunteers and includes parents and teachers of the
| ||||||
22 | school children. This paragraph does not apply to | ||||||
23 | fundraising events (i) for
the benefit of private home | ||||||
24 | instruction or (ii) for which the fundraising
entity | ||||||
25 | purchases the personal property sold at the events from | ||||||
26 | another
individual or entity that sold the property for the |
| |||||||
| |||||||
1 | purpose of resale by the
fundraising entity and that | ||||||
2 | profits from the sale to the fundraising entity.
This | ||||||
3 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
4 | (35) Beginning January 1, 2000 and through December 31, | ||||||
5 | 2001, new or used
automatic vending machines that prepare | ||||||
6 | and serve hot food and beverages,
including coffee, soup, | ||||||
7 | and other items, and replacement parts for these
machines. | ||||||
8 | Beginning January 1, 2002 and through June 30, 2003, | ||||||
9 | machines
and parts for machines used in
commercial, | ||||||
10 | coin-operated amusement and vending business if a use or | ||||||
11 | occupation
tax is paid on the gross receipts derived from | ||||||
12 | the use of the commercial,
coin-operated amusement and | ||||||
13 | vending machines. This paragraph is exempt from
the | ||||||
14 | provisions of Section 2-70.
| ||||||
15 | (35-5) Beginning August 23, 2001 and through June 30, | ||||||
16 | 2016, food for human consumption that is to be consumed off
| ||||||
17 | the premises where it is sold (other than alcoholic | ||||||
18 | beverages, soft drinks,
and food that has been prepared for | ||||||
19 | immediate consumption) and prescription
and | ||||||
20 | nonprescription medicines, drugs, medical appliances, and | ||||||
21 | insulin, urine
testing materials, syringes, and needles | ||||||
22 | used by diabetics, for human use, when
purchased for use by | ||||||
23 | a person receiving medical assistance under Article V of
| ||||||
24 | the Illinois Public Aid Code who resides in a licensed | ||||||
25 | long-term care facility,
as defined in the Nursing Home | ||||||
26 | Care Act, or a licensed facility as defined in the ID/DD |
| |||||||
| |||||||
1 | Community Care Act, the MC/DD Act, or the Specialized | ||||||
2 | Mental Health Rehabilitation Act of 2013.
| ||||||
3 | (36) Beginning August 2, 2001, computers and | ||||||
4 | communications equipment
utilized for any hospital purpose | ||||||
5 | and equipment used in the diagnosis,
analysis, or treatment | ||||||
6 | of hospital patients sold to a lessor who leases the
| ||||||
7 | equipment, under a lease of one year or longer executed or | ||||||
8 | in effect at the
time of the purchase, to a hospital that | ||||||
9 | has been issued an active tax
exemption identification | ||||||
10 | number by the Department under Section 1g of this Act.
This | ||||||
11 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
12 | (37) Beginning August 2, 2001, personal property sold | ||||||
13 | to a lessor who
leases the property, under a lease of one | ||||||
14 | year or longer executed or in effect
at the time of the | ||||||
15 | purchase, to a governmental body that has been issued an
| ||||||
16 | active tax exemption identification number by the | ||||||
17 | Department under Section 1g
of this Act. This paragraph is | ||||||
18 | exempt from the provisions of Section 2-70.
| ||||||
19 | (38) Beginning on January 1, 2002 and through June 30, | ||||||
20 | 2016, tangible personal property purchased
from an | ||||||
21 | Illinois retailer by a taxpayer engaged in centralized | ||||||
22 | purchasing
activities in Illinois who will, upon receipt of | ||||||
23 | the property in Illinois,
temporarily store the property in | ||||||
24 | Illinois (i) for the purpose of subsequently
transporting | ||||||
25 | it outside this State for use or consumption thereafter | ||||||
26 | solely
outside this State or (ii) for the purpose of being |
| |||||||
| |||||||
1 | processed, fabricated, or
manufactured into, attached to, | ||||||
2 | or incorporated into other tangible personal
property to be | ||||||
3 | transported outside this State and thereafter used or | ||||||
4 | consumed
solely outside this State. The Director of Revenue | ||||||
5 | shall, pursuant to rules
adopted in accordance with the | ||||||
6 | Illinois Administrative Procedure Act, issue a
permit to | ||||||
7 | any taxpayer in good standing with the Department who is | ||||||
8 | eligible for
the exemption under this paragraph (38). The | ||||||
9 | permit issued under
this paragraph (38) shall authorize the | ||||||
10 | holder, to the extent and
in the manner specified in the | ||||||
11 | rules adopted under this Act, to purchase
tangible personal | ||||||
12 | property from a retailer exempt from the taxes imposed by
| ||||||
13 | this Act. Taxpayers shall maintain all necessary books and | ||||||
14 | records to
substantiate the use and consumption of all such | ||||||
15 | tangible personal property
outside of the State of | ||||||
16 | Illinois.
| ||||||
17 | (39) Beginning January 1, 2008, tangible personal | ||||||
18 | property used in the construction or maintenance of a | ||||||
19 | community water supply, as defined under Section 3.145 of | ||||||
20 | the Environmental Protection Act, that is operated by a | ||||||
21 | not-for-profit corporation that holds a valid water supply | ||||||
22 | permit issued under Title IV of the Environmental | ||||||
23 | Protection Act. This paragraph is exempt from the | ||||||
24 | provisions of Section 2-70.
| ||||||
25 | (40) Beginning January 1, 2010, materials, parts, | ||||||
26 | equipment, components, and furnishings incorporated into |
| |||||||
| |||||||
1 | or upon an aircraft as part of the modification, | ||||||
2 | refurbishment, completion, replacement, repair, or | ||||||
3 | maintenance of the aircraft. This exemption includes | ||||||
4 | consumable supplies used in the modification, | ||||||
5 | refurbishment, completion, replacement, repair, and | ||||||
6 | maintenance of aircraft, but excludes any materials, | ||||||
7 | parts, equipment, components, and consumable supplies used | ||||||
8 | in the modification, replacement, repair, and maintenance | ||||||
9 | of aircraft engines or power plants, whether such engines | ||||||
10 | or power plants are installed or uninstalled upon any such | ||||||
11 | aircraft. "Consumable supplies" include, but are not | ||||||
12 | limited to, adhesive, tape, sandpaper, general purpose | ||||||
13 | lubricants, cleaning solution, latex gloves, and | ||||||
14 | protective films. This exemption applies only to the sale | ||||||
15 | of qualifying tangible personal property to persons who | ||||||
16 | modify, refurbish, complete, replace, or maintain an | ||||||
17 | aircraft and who (i) hold an Air Agency Certificate and are | ||||||
18 | empowered to operate an approved repair station by the | ||||||
19 | Federal Aviation Administration, (ii) have a Class IV | ||||||
20 | Rating, and (iii) conduct operations in accordance with | ||||||
21 | Part 145 of the Federal Aviation Regulations. The exemption | ||||||
22 | does not include aircraft operated by a commercial air | ||||||
23 | carrier providing scheduled passenger air service pursuant | ||||||
24 | to authority issued under Part 121 or Part 129 of the | ||||||
25 | Federal Aviation Regulations. The changes made to this | ||||||
26 | paragraph (40) by Public Act 98-534 are declarative of |
| |||||||
| |||||||
1 | existing law. | ||||||
2 | (41) Tangible personal property sold to a | ||||||
3 | public-facilities corporation, as described in Section | ||||||
4 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
5 | constructing or furnishing a municipal convention hall, | ||||||
6 | but only if the legal title to the municipal convention | ||||||
7 | hall is transferred to the municipality without any further | ||||||
8 | consideration by or on behalf of the municipality at the | ||||||
9 | time of the completion of the municipal convention hall or | ||||||
10 | upon the retirement or redemption of any bonds or other | ||||||
11 | debt instruments issued by the public-facilities | ||||||
12 | corporation in connection with the development of the | ||||||
13 | municipal convention hall. This exemption includes | ||||||
14 | existing public-facilities corporations as provided in | ||||||
15 | Section 11-65-25 of the Illinois Municipal Code. This | ||||||
16 | paragraph is exempt from the provisions of Section 2-70. | ||||||
17 | (42) Beginning January 1, 2017, menstrual pads, | ||||||
18 | tampons, and menstrual cups. | ||||||
19 | (43) Merchandise that is subject to the Rental Purchase | ||||||
20 | Agreement Occupation and Use Tax. The purchaser must | ||||||
21 | certify that the item is purchased to be rented subject to | ||||||
22 | a rental purchase agreement, as defined in the Rental | ||||||
23 | Purchase Agreement Act, and provide proof of registration | ||||||
24 | under the Rental Purchase Agreement Occupation and Use Tax | ||||||
25 | Act. This paragraph is exempt from the provisions of | ||||||
26 | Section 2-70. |
| |||||||
| |||||||
1 | (44) Qualified tangible personal property used in the | ||||||
2 | construction or operation of a data center that has been | ||||||
3 | granted a certificate of exemption by the Department of | ||||||
4 | Commerce and Economic Opportunity, whether that tangible | ||||||
5 | personal property is purchased by the owner, operator, or | ||||||
6 | tenant of the data center or by a contractor or | ||||||
7 | subcontractor of the owner, operator, or tenant. Data | ||||||
8 | centers that would have qualified for a certificate of | ||||||
9 | exemption prior to January 1, 2020 had this amendatory Act | ||||||
10 | of the 101st General Assembly been in effect, may apply for | ||||||
11 | and obtain an exemption for subsequent purchases of | ||||||
12 | computer equipment or enabling software purchased or | ||||||
13 | leased to upgrade, supplement, or replace computer | ||||||
14 | equipment or enabling software purchased or leased in the | ||||||
15 | original investment that would have qualified. | ||||||
16 | The Department of Commerce and Economic Opportunity | ||||||
17 | shall grant a certificate of exemption under this item (44) | ||||||
18 | to qualified data centers as defined by Section 605-1025 of | ||||||
19 | the Department of Commerce and Economic Opportunity Law of | ||||||
20 | the
Civil Administrative Code of Illinois. | ||||||
21 | For the purposes of this item (44): | ||||||
22 | "Data center" means a building or a series of | ||||||
23 | buildings rehabilitated or constructed to house | ||||||
24 | working servers in one physical location or multiple | ||||||
25 | sites within the State of Illinois. | ||||||
26 | "Qualified tangible personal property" means: |
| |||||||
| |||||||
1 | electrical systems and equipment; climate control and | ||||||
2 | chilling equipment and systems; mechanical systems and | ||||||
3 | equipment; monitoring and secure systems; emergency | ||||||
4 | generators; hardware; computers; servers; data storage | ||||||
5 | devices; network connectivity equipment; racks; | ||||||
6 | cabinets; telecommunications cabling infrastructure; | ||||||
7 | raised floor systems; peripheral components or | ||||||
8 | systems; software; mechanical, electrical, or plumbing | ||||||
9 | systems; battery systems; cooling systems and towers; | ||||||
10 | temperature control systems; other cabling; and other | ||||||
11 | data center infrastructure equipment and systems | ||||||
12 | necessary to operate qualified tangible personal | ||||||
13 | property, including fixtures; and component parts of | ||||||
14 | any of the foregoing, including installation, | ||||||
15 | maintenance, repair, refurbishment, and replacement of | ||||||
16 | qualified tangible personal property to generate, | ||||||
17 | transform, transmit, distribute, or manage electricity | ||||||
18 | necessary to operate qualified tangible personal | ||||||
19 | property; and all other tangible personal property | ||||||
20 | that is essential to the operations of a computer data | ||||||
21 | center. The term "qualified tangible personal | ||||||
22 | property" also includes building materials physically | ||||||
23 | incorporated in to the qualifying data center. To | ||||||
24 | document the exemption allowed under this Section, the | ||||||
25 | retailer must obtain from the purchaser a copy of the | ||||||
26 | certificate of eligibility issued by the Department of |
| |||||||
| |||||||
1 | Commerce and Economic Opportunity. | ||||||
2 | This item (44) is exempt from the provisions of Section | ||||||
3 | 2-70. | ||||||
4 | (Source: P.A. 99-180, eff. 7-29-15; 99-855, eff. 8-19-16; | ||||||
5 | 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; 100-437, eff. | ||||||
6 | 1-1-18; 100-594, eff. 6-29-18; 100-863, eff. 8-14-18; | ||||||
7 | 100-1171, eff. 1-4-19; revised 1-8-19.)
| ||||||
8 | (35 ILCS 120/2-12) | ||||||
9 | Sec. 2-12. Location where retailer is deemed to be engaged | ||||||
10 | in the business of selling. The purpose of this Section is to | ||||||
11 | specify where a retailer is deemed to be engaged in the | ||||||
12 | business of selling tangible personal property for the purposes | ||||||
13 | of this Act, the Use Tax Act, the Service Use Tax Act, and the | ||||||
14 | Service Occupation Tax Act, and for the purpose of collecting | ||||||
15 | any other local retailers' occupation tax administered by the | ||||||
16 | Department. This Section applies only with respect to the | ||||||
17 | particular selling activities described in the following | ||||||
18 | paragraphs. The provisions of this Section are not intended to, | ||||||
19 | and shall not be interpreted to, affect where a retailer is | ||||||
20 | deemed to be engaged in the business of selling with respect to | ||||||
21 | any activity that is not specifically described in the | ||||||
22 | following paragraphs. | ||||||
23 | (1) If a purchaser who is present at the retailer's | ||||||
24 | place of business, having no prior commitment to the | ||||||
25 | retailer, agrees to purchase and makes payment for tangible |
| |||||||
| |||||||
1 | personal property at the retailer's place of business, then | ||||||
2 | the transaction shall be deemed an over-the-counter sale | ||||||
3 | occurring at the retailer's same place of business where | ||||||
4 | the purchaser was present and made payment for that | ||||||
5 | tangible personal property if the retailer regularly | ||||||
6 | stocks the purchased tangible personal property or similar | ||||||
7 | tangible personal property in the quantity, or similar | ||||||
8 | quantity, for sale at the retailer's same place of business | ||||||
9 | and then either (i) the purchaser takes possession of the | ||||||
10 | tangible personal property at the same place of business or | ||||||
11 | (ii) the retailer delivers or arranges for the tangible | ||||||
12 | personal property to be delivered to the purchaser. | ||||||
13 | (2) If a purchaser, having no prior commitment to the | ||||||
14 | retailer, agrees to purchase tangible personal property | ||||||
15 | and makes payment over the phone, in writing, or via the | ||||||
16 | Internet and takes possession of the tangible personal | ||||||
17 | property at the retailer's place of business, then the sale | ||||||
18 | shall be deemed to have occurred at the retailer's place of | ||||||
19 | business where the purchaser takes possession of the | ||||||
20 | property if the retailer regularly stocks the item or | ||||||
21 | similar items in the quantity, or similar quantities, | ||||||
22 | purchased by the purchaser. | ||||||
23 | (3) A retailer is deemed to be engaged in the business | ||||||
24 | of selling food, beverages, or other tangible personal | ||||||
25 | property through a vending machine at the location where | ||||||
26 | the vending machine is located at the time the sale is made |
| |||||||
| |||||||
1 | if (i) the vending machine is a device operated by coin, | ||||||
2 | currency, credit card, token, coupon or similar device; (2) | ||||||
3 | the food, beverage or other tangible personal property is | ||||||
4 | contained within the vending machine and dispensed from the | ||||||
5 | vending machine; and (3) the purchaser takes possession of | ||||||
6 | the purchased food, beverage or other tangible personal | ||||||
7 | property immediately. | ||||||
8 | (4) Minerals. A producer of coal or other mineral mined | ||||||
9 | in Illinois is deemed to be engaged in the business of | ||||||
10 | selling at the place where the coal or other mineral mined | ||||||
11 | in Illinois is extracted from the earth. With respect to | ||||||
12 | minerals (i) the term "extracted from the earth" means the | ||||||
13 | location at which the coal or other mineral is extracted | ||||||
14 | from the mouth of the mine, and (ii) a "mineral" includes | ||||||
15 | not only coal, but also oil, sand, stone taken from a | ||||||
16 | quarry, gravel and any other thing commonly regarded as a | ||||||
17 | mineral and extracted from the earth. This paragraph does | ||||||
18 | not apply to coal or another mineral when it is delivered | ||||||
19 | or shipped by the seller to the purchaser at a point | ||||||
20 | outside Illinois so that the sale is exempt under the | ||||||
21 | United States Constitution as a sale in interstate or | ||||||
22 | foreign commerce.
| ||||||
23 | (5) A retailer selling tangible personal property to a | ||||||
24 | nominal lessee or bailee pursuant to a lease with a dollar | ||||||
25 | or other nominal option to purchase is engaged in the | ||||||
26 | business of selling at the location where the property is |
| |||||||
| |||||||
1 | first delivered to the lessee or bailee for its intended | ||||||
2 | use. | ||||||
3 | (6) Beginning on July 1, 2020, for the purposes of | ||||||
4 | determining the correct local retailers' occupation tax | ||||||
5 | rate, retail sales made by a remote retailer that meet or | ||||||
6 | exceed the thresholds established in paragraph (1) or (2) | ||||||
7 | of subsection (b) of Section 2 of this Act shall be deemed | ||||||
8 | to be made at the Illinois location to which the tangible | ||||||
9 | personal property is shipped or delivered or at which | ||||||
10 | possession is taken by the purchaser. | ||||||
11 | (Source: P.A. 98-1098, eff. 8-26-14; 99-126, eff. 7-23-15.) | ||||||
12 | (35 ILCS 120/2a) (from Ch. 120, par. 441a) | ||||||
13 | Sec. 2a. It is unlawful for any person to engage in the | ||||||
14 | business of
selling tangible personal property at retail in | ||||||
15 | this State without a
certificate of registration from the | ||||||
16 | Department. Application
for a certificate of registration | ||||||
17 | shall be made to the Department upon
forms furnished by it. | ||||||
18 | Each such application shall be signed and verified
and shall | ||||||
19 | state: (1) the name and social security number of the
| ||||||
20 | applicant; (2) the address of his principal place
of business; | ||||||
21 | (3) the address of the principal place of business from which
| ||||||
22 | he engages in the business of selling tangible personal | ||||||
23 | property at retail
in this State and the addresses of all other | ||||||
24 | places of business, if any
(enumerating such addresses, if any, | ||||||
25 | in a separate list attached to and
made a part of the |
| |||||||
| |||||||
1 | application), from which he engages in the business of
selling | ||||||
2 | tangible personal property at retail in this State; (4)
the
| ||||||
3 | name and address of the person or persons who will be | ||||||
4 | responsible for
filing returns and payment of taxes due under | ||||||
5 | this Act; (5) in the case of a publicly traded corporation, the | ||||||
6 | name and title of the Chief Financial Officer, Chief Operating | ||||||
7 | Officer, and any other officer or employee with responsibility | ||||||
8 | for preparing tax returns under this Act, and, in the
case of
| ||||||
9 | all other corporations, the name, title, and social security | ||||||
10 | number of
each corporate officer; (6) in the case of a limited | ||||||
11 | liability
company, the
name, social security number, and FEIN | ||||||
12 | number of
each
manager and member; and (7) such other | ||||||
13 | information
as the Department may reasonably require. The | ||||||
14 | application shall contain
an acceptance of responsibility | ||||||
15 | signed by the person or persons who will be
responsible for | ||||||
16 | filing returns and payment of the taxes due under this
Act. If | ||||||
17 | the applicant will sell tangible personal property at retail
| ||||||
18 | through vending machines, his application to register shall | ||||||
19 | indicate the
number of vending machines to be so operated. If | ||||||
20 | requested by the Department at any time, that person shall | ||||||
21 | verify the total number of vending machines he or she uses in | ||||||
22 | his or her business of selling tangible personal property at | ||||||
23 | retail. | ||||||
24 | The Department shall provide by rule for an expedited | ||||||
25 | business registration process for remote retailers required to | ||||||
26 | register and file under subsection (b) of Section 2 who use a |
| |||||||
| |||||||
1 | certified service provider to file their returns under this | ||||||
2 | Act. Such expedited registration process shall allow the | ||||||
3 | Department to register a taxpayer based upon the same | ||||||
4 | registration information required by the Streamlined Sales Tax | ||||||
5 | Governing Board for states participating in the Streamlined | ||||||
6 | Sales Tax Project. | ||||||
7 | The Department may deny a certificate of registration to | ||||||
8 | any applicant
if a person who is named as the owner, a partner, | ||||||
9 | a manager or member of a limited liability
company, or a | ||||||
10 | corporate officer of the applicant on the application for the | ||||||
11 | certificate of registration is or
has been named as the owner, | ||||||
12 | a partner, a manager or member of a limited
liability company, | ||||||
13 | or a corporate officer on the application for the certificate | ||||||
14 | of registration of another retailer
that is in default for | ||||||
15 | moneys due under this Act or any other tax or fee Act | ||||||
16 | administered by the Department. For purposes of this paragraph | ||||||
17 | only, in determining whether a person is in default for moneys | ||||||
18 | due, the Department shall include only amounts established as a | ||||||
19 | final liability within the 20 years prior to the date of the | ||||||
20 | Department's notice of denial of a certificate of registration. | ||||||
21 | The Department may require an applicant for a certificate | ||||||
22 | of registration hereunder to, at
the time of filing such | ||||||
23 | application, furnish a bond from a surety company
authorized to | ||||||
24 | do business in the State of Illinois, or an irrevocable
bank | ||||||
25 | letter of credit or a bond signed by 2
personal sureties who | ||||||
26 | have filed, with the Department, sworn statements
disclosing |
| |||||||
| |||||||
1 | net assets equal to at least 3 times the amount of the bond to
| ||||||
2 | be required of such applicant, or a bond secured by an | ||||||
3 | assignment of a bank
account or certificate of deposit, stocks | ||||||
4 | or bonds, conditioned upon the
applicant paying to the State of | ||||||
5 | Illinois all moneys becoming due under
this Act and under any | ||||||
6 | other State tax law or municipal or county tax
ordinance or | ||||||
7 | resolution under which the certificate of registration that is
| ||||||
8 | issued to the applicant under this Act will permit the | ||||||
9 | applicant to engage
in business without registering separately | ||||||
10 | under such other law, ordinance
or resolution. In making a | ||||||
11 | determination as to whether to require a bond or other | ||||||
12 | security, the Department shall take into consideration whether | ||||||
13 | the owner, any partner, any manager or member of a limited | ||||||
14 | liability company, or a corporate officer of the applicant is | ||||||
15 | or has been the owner, a partner, a manager or member of a | ||||||
16 | limited liability company, or a corporate officer of another | ||||||
17 | retailer that is in default for moneys due under this Act or | ||||||
18 | any other tax or fee Act administered by the Department; and | ||||||
19 | whether the owner, any partner, any manager or member of a | ||||||
20 | limited liability company, or a corporate officer of the | ||||||
21 | applicant is or has been the owner, a partner, a manager or | ||||||
22 | member of a limited liability company, or a corporate officer | ||||||
23 | of another retailer whose certificate of registration has been | ||||||
24 | revoked within the previous 5 years under this Act or any other | ||||||
25 | tax or fee Act administered by the Department. If a bond or | ||||||
26 | other security is required, the Department shall fix the amount |
| |||||||
| |||||||
1 | of the bond or other security, taking into consideration the | ||||||
2 | amount of money expected to become due from the applicant under | ||||||
3 | this Act and under any other State tax law or municipal or | ||||||
4 | county tax ordinance or resolution under which the certificate | ||||||
5 | of registration that is issued to the applicant under this Act | ||||||
6 | will permit the applicant to engage in business without | ||||||
7 | registering separately under such other law, ordinance, or | ||||||
8 | resolution. The amount of security required by
the Department | ||||||
9 | shall be such as, in its opinion, will protect the State of
| ||||||
10 | Illinois against failure to pay the amount which may become due | ||||||
11 | from the
applicant under this Act and under any other State tax | ||||||
12 | law or municipal or
county tax ordinance or resolution under | ||||||
13 | which the certificate of
registration that is issued to the | ||||||
14 | applicant under this Act will permit the
applicant to engage in | ||||||
15 | business without registering separately under such
other law, | ||||||
16 | ordinance or resolution, but the amount of the security | ||||||
17 | required
by the Department shall not exceed three times the | ||||||
18 | amount of the
applicant's average monthly tax liability, or | ||||||
19 | $50,000.00, whichever amount
is lower. | ||||||
20 | No certificate of registration under this Act shall be | ||||||
21 | issued by the
Department until the applicant provides the | ||||||
22 | Department with satisfactory
security, if required, as herein | ||||||
23 | provided for. | ||||||
24 | Upon receipt of the application for certificate of | ||||||
25 | registration in
proper form, and upon approval by the | ||||||
26 | Department of the security furnished
by the applicant, if |
| |||||||
| |||||||
1 | required, the Department shall issue to such applicant a
| ||||||
2 | certificate of registration which shall permit the person to | ||||||
3 | whom it is
issued to engage in the business of selling tangible | ||||||
4 | personal property at
retail in this State. The certificate of | ||||||
5 | registration shall be
conspicuously displayed at the place of | ||||||
6 | business which the person so
registered states in his | ||||||
7 | application to be the principal place of business
from which he | ||||||
8 | engages in the business of selling tangible personal property
| ||||||
9 | at retail in this State. | ||||||
10 | No certificate of registration issued prior to July 1, 2017 | ||||||
11 | to a taxpayer who files returns
required by this Act on a | ||||||
12 | monthly basis or renewed prior to July 1, 2017 by a taxpayer | ||||||
13 | who files returns
required by this Act on a monthly basis shall | ||||||
14 | be valid after the expiration
of 5 years from the date of its | ||||||
15 | issuance or last renewal. No certificate of registration issued | ||||||
16 | on or after July 1, 2017 to a taxpayer who files returns
| ||||||
17 | required by this Act on a monthly basis or renewed on or after | ||||||
18 | July 1, 2017 by a taxpayer who files returns
required by this | ||||||
19 | Act on a monthly basis shall be valid after the expiration
of | ||||||
20 | one year from the date of its issuance or last renewal. The | ||||||
21 | expiration
date of a sub-certificate of registration shall be | ||||||
22 | that of the certificate
of registration to which the | ||||||
23 | sub-certificate relates. Prior to July 1, 2017, a certificate | ||||||
24 | of
registration shall automatically be renewed, subject to | ||||||
25 | revocation as
provided by this Act, for an additional 5 years | ||||||
26 | from the date of its
expiration unless otherwise notified by |
| |||||||
| |||||||
1 | the Department as provided by this
paragraph. On and after July | ||||||
2 | 1, 2017, a certificate of
registration shall automatically be | ||||||
3 | renewed, subject to revocation as
provided by this Act, for an | ||||||
4 | additional one year from the date of its
expiration unless | ||||||
5 | otherwise notified by the Department as provided by this
| ||||||
6 | paragraph. | ||||||
7 | Where a taxpayer to whom a certificate of registration is
| ||||||
8 | issued under this Act is in default to the State of Illinois | ||||||
9 | for delinquent
returns or for moneys due
under this Act or any | ||||||
10 | other State tax law or municipal or county ordinance
| ||||||
11 | administered or enforced by the Department, the Department | ||||||
12 | shall, not less
than 60 days before the expiration date of such | ||||||
13 | certificate of
registration, give notice to the taxpayer to | ||||||
14 | whom the certificate was
issued of the account period of the | ||||||
15 | delinquent returns, the amount of
tax,
penalty and interest due | ||||||
16 | and owing from the
taxpayer, and that the certificate of | ||||||
17 | registration shall not be
automatically renewed upon its | ||||||
18 | expiration date unless the taxpayer, on or
before the date of | ||||||
19 | expiration, has filed and paid the delinquent returns or
paid | ||||||
20 | the defaulted amount in full. A
taxpayer to whom such a notice | ||||||
21 | is issued shall be deemed an applicant for
renewal. The | ||||||
22 | Department shall promulgate regulations establishing
| ||||||
23 | procedures for taxpayers who file returns on a monthly basis | ||||||
24 | but desire and
qualify to change to a quarterly or yearly | ||||||
25 | filing basis and will no longer
be subject to renewal under | ||||||
26 | this Section, and for taxpayers who file
returns on a yearly or |
| |||||||
| |||||||
1 | quarterly basis but who desire or are required to
change to a | ||||||
2 | monthly filing basis and will be subject to renewal under
this | ||||||
3 | Section. | ||||||
4 | The Department may in its discretion approve renewal by an | ||||||
5 | applicant
who is in default if, at the time of application for | ||||||
6 | renewal, the applicant
files all of the delinquent returns or | ||||||
7 | pays to the Department such
percentage of the defaulted amount | ||||||
8 | as may be
determined by the Department and agrees in writing to | ||||||
9 | waive all limitations
upon the Department for collection of the | ||||||
10 | remaining defaulted amount to the
Department over a period not | ||||||
11 | to exceed 5 years from the date of renewal of
the certificate; | ||||||
12 | however, no renewal application submitted by an applicant
who | ||||||
13 | is in default shall be approved if the immediately preceding | ||||||
14 | renewal by
the applicant was conditioned upon the installment | ||||||
15 | payment
agreement described in this Section. The payment | ||||||
16 | agreement herein provided
for shall be in addition to and not | ||||||
17 | in lieu of the security that may be required by
this Section of | ||||||
18 | a taxpayer who is no longer considered a prior continuous
| ||||||
19 | compliance taxpayer. The execution of the payment agreement as | ||||||
20 | provided in
this Act shall not toll the accrual of interest at | ||||||
21 | the statutory rate. | ||||||
22 | The Department may suspend a certificate of registration if | ||||||
23 | the Department finds that the person to whom the certificate of | ||||||
24 | registration has been issued knowingly sold contraband | ||||||
25 | cigarettes. | ||||||
26 | A certificate of registration issued under this Act more |
| |||||||
| |||||||
1 | than 5 years
before January 1, 1990 (the effective date of | ||||||
2 | Public Act 86-383) shall expire and
be subject to the renewal | ||||||
3 | provisions of this Section on the next
anniversary of the date | ||||||
4 | of issuance of such certificate which occurs more
than 6 months | ||||||
5 | after January 1, 1990 (the effective date of Public Act | ||||||
6 | 86-383). A
certificate of registration issued less than 5 years | ||||||
7 | before January 1, 1990 (the effective
date of Public Act | ||||||
8 | 86-383) shall expire and be subject to the
renewal provisions | ||||||
9 | of this Section on the 5th anniversary of the issuance
of the | ||||||
10 | certificate. | ||||||
11 | If the person so registered states that he operates other | ||||||
12 | places of
business from which he engages in the business of | ||||||
13 | selling tangible personal
property at retail in this State, the | ||||||
14 | Department shall furnish him with a
sub-certificate of | ||||||
15 | registration for each such place of business, and the
applicant | ||||||
16 | shall display the appropriate sub-certificate of registration | ||||||
17 | at
each such place of business. All sub-certificates of | ||||||
18 | registration shall
bear the same registration number as that | ||||||
19 | appearing upon the certificate of
registration to which such | ||||||
20 | sub-certificates relate. | ||||||
21 | If the applicant will sell tangible personal property at | ||||||
22 | retail through
vending machines, the Department shall furnish | ||||||
23 | him with a sub-certificate
of registration for each such | ||||||
24 | vending machine, and the applicant shall
display the | ||||||
25 | appropriate sub-certificate of registration on each such
| ||||||
26 | vending machine by attaching the sub-certificate of |
| |||||||
| |||||||
1 | registration to a
conspicuous part of such vending machine. If | ||||||
2 | a person who is registered to sell tangible personal property | ||||||
3 | at retail through vending machines adds an additional vending | ||||||
4 | machine or additional vending machines to the number of vending | ||||||
5 | machines he or she uses in his or her business of selling | ||||||
6 | tangible personal property at retail, he or she shall notify | ||||||
7 | the Department, on a form prescribed by the Department, to | ||||||
8 | request an additional sub-certificate or additional | ||||||
9 | sub-certificates of registration, as applicable. With each | ||||||
10 | such request, the applicant shall report the number of | ||||||
11 | sub-certificates of registration he or she is requesting as | ||||||
12 | well as the total number of vending machines from which he or | ||||||
13 | she makes retail sales. | ||||||
14 | Where the same person engages in 2 or more businesses of | ||||||
15 | selling
tangible personal property at retail in this State, | ||||||
16 | which businesses are
substantially different in character or | ||||||
17 | engaged in under different trade
names or engaged in under | ||||||
18 | other substantially dissimilar circumstances (so
that it is | ||||||
19 | more practicable, from an accounting, auditing or bookkeeping
| ||||||
20 | standpoint, for such businesses to be separately registered), | ||||||
21 | the
Department may require or permit such person (subject to | ||||||
22 | the same
requirements concerning the furnishing of security as | ||||||
23 | those that are
provided for hereinbefore in this Section as to | ||||||
24 | each application for a
certificate of registration) to apply | ||||||
25 | for and obtain a separate certificate
of registration for each | ||||||
26 | such business or for any of such businesses, under
a single |
| |||||||
| |||||||
1 | certificate of registration supplemented by related
| ||||||
2 | sub-certificates of registration. | ||||||
3 | Any person who is registered under the Retailers' | ||||||
4 | Occupation Tax Act
as of March 8, 1963, and who, during the | ||||||
5 | 3-year period immediately prior to
March 8, 1963, or during a | ||||||
6 | continuous 3-year period part of which passed
immediately | ||||||
7 | before and the remainder of which passes immediately after
| ||||||
8 | March 8, 1963, has been so registered continuously and who is | ||||||
9 | determined by
the Department not to have been either delinquent | ||||||
10 | or deficient in the
payment of tax liability during that period | ||||||
11 | under this Act or under any
other State tax law or municipal or | ||||||
12 | county tax ordinance or resolution
under which the certificate | ||||||
13 | of registration that is issued to the
registrant under this Act | ||||||
14 | will permit the registrant to engage in business
without | ||||||
15 | registering separately under such other law, ordinance or
| ||||||
16 | resolution, shall be considered to be a Prior Continuous | ||||||
17 | Compliance
taxpayer. Also any taxpayer who has, as verified by | ||||||
18 | the Department,
faithfully and continuously complied with the | ||||||
19 | condition of his bond or
other security under the provisions of | ||||||
20 | this Act for a period of 3
consecutive years shall be | ||||||
21 | considered to be a Prior Continuous Compliance
taxpayer. | ||||||
22 | Every Prior Continuous Compliance taxpayer shall be exempt | ||||||
23 | from all
requirements under this Act concerning the furnishing | ||||||
24 | of a bond or other security as a
condition precedent to his | ||||||
25 | being authorized to engage in the business of
selling tangible | ||||||
26 | personal property at retail in this State. This exemption
shall |
| |||||||
| |||||||
1 | continue for each such taxpayer until such time as he may be
| ||||||
2 | determined by the Department to be delinquent in the filing of | ||||||
3 | any returns,
or is determined by the Department (either through | ||||||
4 | the Department's
issuance of a final assessment which has | ||||||
5 | become final under the Act, or by
the taxpayer's filing of a | ||||||
6 | return which admits tax that is not paid to be
due) to be | ||||||
7 | delinquent or deficient in the paying of any tax under this Act
| ||||||
8 | or under any other State tax law or municipal or county tax | ||||||
9 | ordinance or
resolution under which the certificate of | ||||||
10 | registration that is issued to
the registrant under this Act | ||||||
11 | will permit the registrant to engage in
business without | ||||||
12 | registering separately under such other law, ordinance or
| ||||||
13 | resolution, at which time that taxpayer shall become subject to | ||||||
14 | all the
financial responsibility requirements of this Act and, | ||||||
15 | as a condition of
being allowed to continue to engage in the | ||||||
16 | business of selling tangible
personal property at retail, may | ||||||
17 | be required to post bond or other
acceptable security with the | ||||||
18 | Department covering liability which such
taxpayer may | ||||||
19 | thereafter incur. Any taxpayer who fails to pay an admitted or
| ||||||
20 | established liability under this Act may also be required to | ||||||
21 | post bond or
other acceptable security with this Department | ||||||
22 | guaranteeing the payment of
such admitted or established | ||||||
23 | liability. | ||||||
24 | No certificate of registration shall be issued to any | ||||||
25 | person who is in
default to the State of Illinois for moneys | ||||||
26 | due under this Act or under any
other State tax law or |
| |||||||
| |||||||
1 | municipal or county tax ordinance or resolution
under which the | ||||||
2 | certificate of registration that is issued to the applicant
| ||||||
3 | under this Act will permit the applicant to engage in business | ||||||
4 | without
registering separately under such other law, ordinance | ||||||
5 | or resolution. | ||||||
6 | Any person aggrieved by any decision of the Department | ||||||
7 | under this
Section may, within 20 days after notice of such | ||||||
8 | decision, protest and
request a hearing, whereupon the | ||||||
9 | Department shall give notice to such
person of the time and | ||||||
10 | place fixed for such hearing and shall hold a
hearing in | ||||||
11 | conformity with the provisions of this Act and then issue its
| ||||||
12 | final administrative decision in the matter to such person. In | ||||||
13 | the absence
of such a protest within 20 days, the Department's | ||||||
14 | decision shall become
final without any further determination | ||||||
15 | being made or notice given. | ||||||
16 | With respect to security other than bonds (upon which the | ||||||
17 | Department may
sue in the event of a forfeiture), if the | ||||||
18 | taxpayer fails to pay, when due,
any amount whose payment such | ||||||
19 | security guarantees, the Department shall,
after such | ||||||
20 | liability is admitted by the taxpayer or established by the
| ||||||
21 | Department through the issuance of a final assessment that has | ||||||
22 | become final
under the law, convert the security which that | ||||||
23 | taxpayer has furnished into
money for the State, after first | ||||||
24 | giving the taxpayer at least 10 days'
written notice, by | ||||||
25 | registered or certified mail, to pay the liability or
forfeit | ||||||
26 | such security to the Department. If the security consists of |
| |||||||
| |||||||
1 | stocks
or bonds or other securities which are listed on a | ||||||
2 | public exchange, the
Department shall sell such securities | ||||||
3 | through such public exchange. If
the security consists of an | ||||||
4 | irrevocable bank letter of credit, the
Department shall convert | ||||||
5 | the security in the manner provided for in the
Uniform | ||||||
6 | Commercial Code. If the security consists of a bank certificate | ||||||
7 | of
deposit, the Department shall convert the security into | ||||||
8 | money by demanding
and collecting the amount of such bank | ||||||
9 | certificate of deposit from the bank
which issued such | ||||||
10 | certificate. If the security consists of a type of stocks
or | ||||||
11 | other securities which are not listed on a public exchange, the
| ||||||
12 | Department shall sell such security to the highest and best | ||||||
13 | bidder after
giving at least 10 days' notice of the date, time | ||||||
14 | and place of the intended
sale by publication in the "State | ||||||
15 | Official Newspaper". If the Department
realizes more than the | ||||||
16 | amount of such liability from the security, plus the
expenses | ||||||
17 | incurred by the Department in converting the security into | ||||||
18 | money,
the Department shall pay such excess to the taxpayer who | ||||||
19 | furnished such
security, and the balance shall be paid into the | ||||||
20 | State Treasury. | ||||||
21 | The Department shall discharge any surety and shall release | ||||||
22 | and return
any security deposited, assigned, pledged or | ||||||
23 | otherwise provided to it by
a taxpayer under this Section | ||||||
24 | within 30 days after: | ||||||
25 | (1) such taxpayer becomes a Prior Continuous | ||||||
26 | Compliance taxpayer; or |
| |||||||
| |||||||
1 | (2) such taxpayer has ceased to collect receipts on | ||||||
2 | which he is required
to remit tax to the Department, has | ||||||
3 | filed a final tax return, and has paid
to the Department an | ||||||
4 | amount sufficient to discharge his remaining tax
| ||||||
5 | liability, as determined by the Department, under this Act | ||||||
6 | and under every
other State tax law or municipal or county | ||||||
7 | tax ordinance or resolution
under which the certificate of | ||||||
8 | registration issued under this Act permits
the registrant | ||||||
9 | to engage in business without registering separately under
| ||||||
10 | such other law, ordinance or resolution. The Department | ||||||
11 | shall make a final
determination of the taxpayer's | ||||||
12 | outstanding tax liability as expeditiously
as possible | ||||||
13 | after his final tax return has been filed; if the | ||||||
14 | Department
cannot make such final determination within 45 | ||||||
15 | days after receiving the
final tax return, within such | ||||||
16 | period it shall so notify the taxpayer,
stating its reasons | ||||||
17 | therefor. | ||||||
18 | (Source: P.A. 100-302, eff. 8-24-17; 100-303, eff. 8-24-17; | ||||||
19 | 100-863, eff. 8-14-18.)
| ||||||
20 | Section 15-50. The Cigarette Tax Act is amended by changing | ||||||
21 | Section 2 as follows:
| ||||||
22 | (35 ILCS 130/2) (from Ch. 120, par. 453.2)
| ||||||
23 | Sec. 2. Tax imposed; rate; collection, payment, and | ||||||
24 | distribution;
discount. |
| |||||||
| |||||||
1 | (a) Beginning on July 1, 2019, in place of the aggregate | ||||||
2 | tax rate of 99 mills previously imposed by this Act, a tax is | ||||||
3 | imposed upon any person engaged in business as a retailer of | ||||||
4 | cigarettes at the rate of 149 mills per cigarette sold or | ||||||
5 | otherwise disposed of in the course of such business in this | ||||||
6 | State. A tax is imposed upon any person engaged in business as | ||||||
7 | a
retailer of cigarettes in this State at the rate of 5 1/2 | ||||||
8 | mills per
cigarette sold, or otherwise disposed of in the | ||||||
9 | course of such business in
this State. In addition to any other | ||||||
10 | tax imposed by this Act, a tax is
imposed upon any person | ||||||
11 | engaged in business as a retailer of cigarettes in
this State | ||||||
12 | at a rate of 1/2 mill per cigarette sold or otherwise disposed
| ||||||
13 | of in the course of such business in this State on and after | ||||||
14 | January 1,
1947, and shall be paid into the Metropolitan Fair | ||||||
15 | and Exposition Authority
Reconstruction Fund or as otherwise | ||||||
16 | provided in Section 29. On and after December 1, 1985, in | ||||||
17 | addition to any
other tax imposed by this Act, a tax is imposed | ||||||
18 | upon any person engaged in
business as a retailer of cigarettes | ||||||
19 | in this State at a rate of 4 mills per
cigarette sold or | ||||||
20 | otherwise disposed of in the course of such business in
this | ||||||
21 | State. Of the additional tax imposed by this amendatory Act of | ||||||
22 | 1985,
$9,000,000 of the moneys received by the Department of | ||||||
23 | Revenue pursuant to
this Act shall be paid each month into the | ||||||
24 | Common School Fund. On and after
the effective date of this | ||||||
25 | amendatory Act of 1989, in addition to any other tax
imposed by | ||||||
26 | this Act, a tax is imposed upon any person engaged in business |
| |||||||
| |||||||
1 | as a
retailer of cigarettes at the rate of 5 mills per | ||||||
2 | cigarette sold or
otherwise disposed of in the course of such | ||||||
3 | business in this State.
On and after the effective date of this | ||||||
4 | amendatory Act of 1993, in addition
to any other tax imposed by | ||||||
5 | this Act, a tax is imposed upon any person engaged
in business | ||||||
6 | as a retailer of cigarettes at the rate of 7 mills per | ||||||
7 | cigarette
sold or otherwise disposed of in the course of such | ||||||
8 | business in this State.
On and after December 15, 1997, in | ||||||
9 | addition
to any other tax imposed by this Act, a tax is imposed | ||||||
10 | upon any person engaged
in business as a retailer of cigarettes | ||||||
11 | at the rate of 7 mills per cigarette
sold or otherwise disposed | ||||||
12 | of in the course of such business of this State.
All of the | ||||||
13 | moneys received by the Department of Revenue pursuant to this | ||||||
14 | Act
and the Cigarette Use Tax Act from the additional taxes | ||||||
15 | imposed by this
amendatory Act of 1997, shall be paid each | ||||||
16 | month into the Common School Fund.
On and after July 1, 2002, | ||||||
17 | in addition to any other tax imposed by this Act,
a tax is | ||||||
18 | imposed upon any person engaged in business as a retailer of
| ||||||
19 | cigarettes at the rate of 20.0 mills per cigarette sold or | ||||||
20 | otherwise disposed
of
in the course of such business in this | ||||||
21 | State.
Beginning on June 24, 2012, in addition to any other tax | ||||||
22 | imposed by this Act, a tax is imposed upon any person engaged | ||||||
23 | in business as a retailer of cigarettes at the rate of 50 mills | ||||||
24 | per cigarette sold or otherwise disposed of in the course of | ||||||
25 | such business in this State. All moneys received by the | ||||||
26 | Department of Revenue under this Act and the Cigarette Use Tax |
| |||||||
| |||||||
1 | Act from the additional taxes imposed by this amendatory Act of | ||||||
2 | the 97th General Assembly shall be paid each month into the | ||||||
3 | Healthcare Provider Relief Fund. | ||||||
4 | (b) The payment of such taxes shall be evidenced by a stamp | ||||||
5 | affixed to
each original package of cigarettes, or an | ||||||
6 | authorized substitute for such stamp
imprinted on each original | ||||||
7 | package of such cigarettes underneath the sealed
transparent | ||||||
8 | outside wrapper of such original package, as hereinafter | ||||||
9 | provided.
However, such taxes are not imposed upon any activity | ||||||
10 | in such business in
interstate commerce or otherwise, which | ||||||
11 | activity may not under
the Constitution and statutes of the | ||||||
12 | United States be made the subject of
taxation by this State.
| ||||||
13 | Beginning on the effective date of this amendatory Act of | ||||||
14 | the 92nd General
Assembly and through June 30, 2006,
all of the | ||||||
15 | moneys received by the Department of Revenue pursuant to this | ||||||
16 | Act
and the Cigarette Use Tax Act, other than the moneys that | ||||||
17 | are dedicated to the Common
School Fund, shall be distributed | ||||||
18 | each month as follows: first, there shall be
paid into the | ||||||
19 | General Revenue Fund an amount which, when added to the amount
| ||||||
20 | paid into the Common School Fund for that month, equals | ||||||
21 | $33,300,000, except that in the month of August of 2004, this | ||||||
22 | amount shall equal $83,300,000; then, from
the moneys | ||||||
23 | remaining, if any amounts required to be paid into the General
| ||||||
24 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
25 | shall be paid into
the General Revenue Fund;
then, beginning on | ||||||
26 | April 1, 2003, from the moneys remaining, $5,000,000 per
month |
| |||||||
| |||||||
1 | shall be paid into the School Infrastructure Fund; then, if any | ||||||
2 | amounts
required to be paid into the School Infrastructure Fund | ||||||
3 | in previous months
remain unpaid, those amounts shall be paid | ||||||
4 | into the School Infrastructure
Fund;
then the moneys remaining, | ||||||
5 | if any, shall be paid into the Long-Term Care
Provider Fund.
To | ||||||
6 | the extent that more than $25,000,000 has been paid into the | ||||||
7 | General
Revenue Fund and Common School Fund per month for the | ||||||
8 | period of July 1, 1993
through the effective date of this | ||||||
9 | amendatory Act of 1994 from combined
receipts
of the Cigarette | ||||||
10 | Tax Act and the Cigarette Use Tax Act, notwithstanding the
| ||||||
11 | distribution provided in this Section, the Department of | ||||||
12 | Revenue is hereby
directed to adjust the distribution provided | ||||||
13 | in this Section to increase the
next monthly payments to the | ||||||
14 | Long Term Care Provider Fund by the amount paid to
the General | ||||||
15 | Revenue Fund and Common School Fund in excess of $25,000,000 | ||||||
16 | per
month and to decrease the next monthly payments to the | ||||||
17 | General Revenue Fund and
Common School Fund by that same excess | ||||||
18 | amount.
| ||||||
19 | Beginning on July 1, 2006, all of the moneys received by | ||||||
20 | the Department of Revenue pursuant to this Act and the | ||||||
21 | Cigarette Use Tax Act, other than the moneys that are dedicated | ||||||
22 | to the Common School Fund and, beginning on the effective date | ||||||
23 | of this amendatory Act of the 97th General Assembly, other than | ||||||
24 | the moneys from the additional taxes imposed by this amendatory | ||||||
25 | Act of the 97th General Assembly that must be paid each month | ||||||
26 | into the Healthcare Provider Relief Fund, and other than the |
| |||||||
| |||||||
1 | moneys from the additional taxes imposed by this amendatory Act | ||||||
2 | of the 101st General Assembly that must be paid each month | ||||||
3 | under subsection (c), shall be distributed each month as | ||||||
4 | follows: first, there shall be paid into the General Revenue | ||||||
5 | Fund an amount that, when added to the amount paid into the | ||||||
6 | Common School Fund for that month, equals $29,200,000; then, | ||||||
7 | from the moneys remaining, if any amounts required to be paid | ||||||
8 | into the General Revenue Fund in previous months remain unpaid, | ||||||
9 | those amounts shall be paid into the General Revenue Fund; then | ||||||
10 | from the moneys remaining, $5,000,000 per month shall be paid | ||||||
11 | into the School Infrastructure Fund; then, if any amounts | ||||||
12 | required to be paid into the School Infrastructure Fund in | ||||||
13 | previous months remain unpaid, those amounts shall be paid into | ||||||
14 | the School Infrastructure Fund; then the moneys remaining, if | ||||||
15 | any, shall be paid into the Long-Term Care Provider Fund.
| ||||||
16 | (c) Beginning on July 1, 2019, all of the moneys from the | ||||||
17 | additional taxes imposed by this amendatory Act of the 101st | ||||||
18 | General Assembly received by the Department of Revenue pursuant | ||||||
19 | to this Act and the Cigarette Use Tax Act shall be distributed | ||||||
20 | each month into the Capital Projects Fund. | ||||||
21 | (d) Moneys collected from the tax imposed on little cigars | ||||||
22 | under Section 10-10 of the Tobacco Products Tax Act of 1995 | ||||||
23 | shall be included with the moneys collected under the Cigarette | ||||||
24 | Tax Act and the Cigarette Use Tax Act when making distributions | ||||||
25 | to the Common School Fund, the Healthcare Provider Relief Fund, | ||||||
26 | the General Revenue Fund, the School Infrastructure Fund, and |
| |||||||
| |||||||
1 | the Long-Term Care Provider Fund under this Section. | ||||||
2 | (e) If the When any tax imposed herein terminates or has | ||||||
3 | terminated, distributors
who have bought stamps while such tax | ||||||
4 | was in effect and who therefore paid
such tax, but who can | ||||||
5 | show, to the Department's satisfaction, that they
sold the | ||||||
6 | cigarettes to which they affixed such stamps after such tax had
| ||||||
7 | terminated and did not recover the tax or its equivalent from | ||||||
8 | purchasers,
shall be allowed by the Department to take credit | ||||||
9 | for such absorbed tax
against subsequent tax stamp purchases | ||||||
10 | from the Department by such
distributor.
| ||||||
11 | (f) The impact of the tax levied by this Act is imposed | ||||||
12 | upon the retailer
and shall be prepaid or pre-collected by the | ||||||
13 | distributor for the purpose of
convenience and facility only, | ||||||
14 | and the amount of the tax shall be added to
the price of the | ||||||
15 | cigarettes sold by such distributor. Collection of the tax
| ||||||
16 | shall be evidenced by a stamp or stamps affixed to each | ||||||
17 | original package of
cigarettes, as hereinafter provided. Any | ||||||
18 | distributor who purchases stamps may credit any excess payments | ||||||
19 | verified by the Department against amounts subsequently due for | ||||||
20 | the purchase of additional stamps, until such time as no excess | ||||||
21 | payment remains.
| ||||||
22 | (g) Each distributor shall collect the tax from the | ||||||
23 | retailer at or before
the time of the sale, shall affix the | ||||||
24 | stamps as hereinafter required, and
shall remit the tax | ||||||
25 | collected from retailers to the Department, as
hereinafter | ||||||
26 | provided. Any distributor who fails to properly collect and pay
|
| |||||||
| |||||||
1 | the tax imposed by this Act shall be liable for the tax. Any | ||||||
2 | distributor having
cigarettes to which stamps have been affixed | ||||||
3 | in his possession for sale on the
effective date of this | ||||||
4 | amendatory Act of 1989 shall not be required to pay the
| ||||||
5 | additional tax imposed by this amendatory Act of 1989 on such | ||||||
6 | stamped
cigarettes. Any distributor having cigarettes to which | ||||||
7 | stamps have been affixed
in his or her possession for sale at | ||||||
8 | 12:01 a.m. on the effective date of this
amendatory Act of | ||||||
9 | 1993, is required to pay the additional tax imposed by this
| ||||||
10 | amendatory Act of 1993 on such stamped cigarettes. This | ||||||
11 | payment, less the
discount provided in subsection (b), shall be | ||||||
12 | due when the distributor first
makes a purchase of cigarette | ||||||
13 | tax stamps after the effective date of this
amendatory Act of | ||||||
14 | 1993, or on the first due date of a return under this Act
after | ||||||
15 | the effective date of this amendatory Act of 1993, whichever | ||||||
16 | occurs
first. Any distributor having cigarettes to which stamps | ||||||
17 | have been affixed
in his possession for sale on December 15, | ||||||
18 | 1997
shall not be required to pay the additional tax imposed by | ||||||
19 | this amendatory Act
of 1997 on such stamped cigarettes.
| ||||||
20 | Any distributor having cigarettes to which stamps have been | ||||||
21 | affixed in his
or her
possession for sale on July 1, 2002 shall | ||||||
22 | not be required to pay the additional
tax imposed by this | ||||||
23 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
24 | cigarettes.
| ||||||
25 | (h) Any distributor having cigarettes in his or her | ||||||
26 | possession on July 1, 2019 to which tax stamps have been |
| |||||||
| |||||||
1 | affixed, and any distributor having stamps in his or her | ||||||
2 | possession on July 1, 2019 that have not been affixed to | ||||||
3 | packages of cigarettes before July 1, 2019, is required to pay | ||||||
4 | the additional tax that begins on July 1, 2019 imposed by this | ||||||
5 | amendatory Act of the 101st General Assembly to the extent that | ||||||
6 | the volume of affixed and unaffixed stamps in the distributor's | ||||||
7 | possession on July 1, 2019 exceeds the average monthly volume | ||||||
8 | of cigarette stamps purchased by the distributor in calendar | ||||||
9 | year 2018. This payment, less the discount provided in | ||||||
10 | subsection (l), is due when the distributor first makes a | ||||||
11 | purchase of cigarette stamps on or after July 1, 2019 or on the | ||||||
12 | first due date of a return under this Act occurring on or after | ||||||
13 | July 1, 2019, whichever occurs first. Those distributors may | ||||||
14 | elect to pay the additional tax on packages of cigarettes to | ||||||
15 | which stamps have been affixed and on any stamps in the | ||||||
16 | distributor's possession that have not been affixed to packages | ||||||
17 | of cigarettes in their possession on July 1, 2019 over a period | ||||||
18 | not to exceed 12 months from the due date of the additional tax | ||||||
19 | by notifying the Department in writing. The first payment for | ||||||
20 | distributors making such election is due when the distributor | ||||||
21 | first makes a purchase of cigarette tax stamps on or after July | ||||||
22 | 1, 2019 or on the first due date of a return under this Act | ||||||
23 | occurring on or after July 1, 2019, whichever occurs first. | ||||||
24 | Distributors making such an election are not entitled to take | ||||||
25 | the discount provided in subsection (l) on such payments. | ||||||
26 | (i) Any retailer having cigarettes in its his or her |
| |||||||
| |||||||
1 | possession on July 1, 2019 June 24, 2012 to which tax stamps | ||||||
2 | have been affixed is not required to pay the additional tax | ||||||
3 | that begins on July 1, 2019 June 24, 2012 imposed by this | ||||||
4 | amendatory Act of the 101st General Assembly this amendatory | ||||||
5 | Act of the 97th General Assembly on those stamped cigarettes. | ||||||
6 | Any distributor having cigarettes in his or her possession on | ||||||
7 | June 24, 2012 to which tax stamps have been affixed, and any | ||||||
8 | distributor having stamps in his or her possession on June 24, | ||||||
9 | 2012 that have not been affixed to packages of cigarettes | ||||||
10 | before June 24, 2012, is required to pay the additional tax | ||||||
11 | that begins on June 24, 2012 imposed by this amendatory Act of | ||||||
12 | the 97th General Assembly to the extent the calendar year 2012 | ||||||
13 | average monthly volume of cigarette stamps in the distributor's | ||||||
14 | possession exceeds the average monthly volume of cigarette | ||||||
15 | stamps purchased by the distributor in calendar year 2011. This | ||||||
16 | payment, less the discount provided in subsection (b), is due | ||||||
17 | when the distributor first makes a purchase of cigarette stamps | ||||||
18 | on or after June 24, 2012 or on the first due date of a return | ||||||
19 | under this Act occurring on or after June 24, 2012, whichever | ||||||
20 | occurs first. Those distributors may elect to pay the | ||||||
21 | additional tax on packages of cigarettes to which stamps have | ||||||
22 | been affixed and on any stamps in the distributor's possession | ||||||
23 | that have not been affixed to packages of cigarettes over a | ||||||
24 | period not to exceed 12 months from the due date of the | ||||||
25 | additional tax by notifying the Department in writing. The | ||||||
26 | first payment for distributors making such election is due when |
| |||||||
| |||||||
1 | the distributor first makes a purchase of cigarette tax stamps | ||||||
2 | on or after June 24, 2012 or on the first due date of a return | ||||||
3 | under this Act occurring on or after June 24, 2012, whichever | ||||||
4 | occurs first. Distributors making such an election are not | ||||||
5 | entitled to take the discount provided in subsection (b) on | ||||||
6 | such payments. | ||||||
7 | (j) Distributors making sales of cigarettes to secondary | ||||||
8 | distributors shall add the amount of the tax to the price of | ||||||
9 | the cigarettes sold by the distributors. Secondary | ||||||
10 | distributors making sales of cigarettes to retailers shall | ||||||
11 | include the amount of the tax in the price of the cigarettes | ||||||
12 | sold to retailers. The amount of tax shall not be less than the | ||||||
13 | amount of taxes imposed by the State and all local | ||||||
14 | jurisdictions. The amount of local taxes shall be calculated | ||||||
15 | based on the location of the retailer's place of business shown | ||||||
16 | on the retailer's certificate of registration or | ||||||
17 | sub-registration issued to the retailer pursuant to Section 2a | ||||||
18 | of the Retailers' Occupation Tax Act. The original packages of | ||||||
19 | cigarettes sold to the retailer shall bear all the required | ||||||
20 | stamps, or other indicia, for the taxes included in the price | ||||||
21 | of cigarettes. | ||||||
22 | (k) The amount of the Cigarette Tax imposed by this Act | ||||||
23 | shall be separately
stated, apart from the price of the goods, | ||||||
24 | by distributors, manufacturer representatives, secondary | ||||||
25 | distributors, and
retailers, in all bills and sales invoices.
| ||||||
26 | (l) (b) The distributor shall be required to collect the |
| |||||||
| |||||||
1 | tax taxes provided
under paragraph (a) hereof, and, to cover | ||||||
2 | the costs of such collection,
shall be allowed a discount | ||||||
3 | during any year commencing July 1st and ending
the following | ||||||
4 | June 30th in accordance with the schedule set out
hereinbelow, | ||||||
5 | which discount shall be allowed at the time of purchase of the
| ||||||
6 | stamps when purchase is required by this Act, or at the time | ||||||
7 | when the tax
is remitted to the Department without the purchase | ||||||
8 | of stamps from the
Department when that method of paying the | ||||||
9 | tax is required or authorized by
this Act. Prior to December 1, | ||||||
10 | 1985, a discount equal to 1 2/3% of
the amount of the tax up to | ||||||
11 | and including the first $700,000 paid hereunder by
such | ||||||
12 | distributor to the Department during any such year; 1 1/3% of | ||||||
13 | the next
$700,000 of tax or any part thereof, paid hereunder by | ||||||
14 | such distributor to the
Department during any such year; 1% of | ||||||
15 | the next $700,000 of tax, or any part
thereof, paid hereunder | ||||||
16 | by such distributor to the Department during any such
year, and | ||||||
17 | 2/3 of 1% of the amount of any additional tax paid hereunder by | ||||||
18 | such
distributor to the Department during any such year shall | ||||||
19 | apply. | ||||||
20 | On and after
December 1, 1985, a discount equal to 1.75% of | ||||||
21 | the amount of the tax payable
under this Act up to and | ||||||
22 | including the first $3,000,000 paid hereunder by such
| ||||||
23 | distributor to the Department during any such year and 1.5% of | ||||||
24 | the amount of
any additional tax paid hereunder by such | ||||||
25 | distributor to the Department during
any such year shall apply.
| ||||||
26 | Two or more distributors that use a common means of |
| |||||||
| |||||||
1 | affixing revenue tax
stamps or that are owned or controlled by | ||||||
2 | the same interests shall be
treated as a single distributor for | ||||||
3 | the purpose of computing the discount.
| ||||||
4 | (m) (c) The taxes herein imposed are in addition to all | ||||||
5 | other occupation or
privilege taxes imposed by the State of | ||||||
6 | Illinois, or by any political
subdivision thereof, or by any | ||||||
7 | municipal corporation.
| ||||||
8 | (Source: P.A. 100-1171, eff. 1-4-19.)
| ||||||
9 | (35 ILCS 130/29 rep.) | ||||||
10 | Section 15-55. The Cigarette Tax Act is amended by | ||||||
11 | repealing Section 29. | ||||||
12 | Section 15-60. The Cigarette Use Tax Act is amended by | ||||||
13 | changing Sections 2 and 35 as follows:
| ||||||
14 | (35 ILCS 135/2) (from Ch. 120, par. 453.32)
| ||||||
15 | Sec. 2.
Beginning on July 1, 2019, in place of the | ||||||
16 | aggregate tax rate of 99 mills previously imposed by this Act, | ||||||
17 | a tax is imposed upon the privilege of using cigarettes in this | ||||||
18 | State at the rate of 149 mills per cigarette so used. A tax is | ||||||
19 | imposed upon the privilege of using cigarettes in this
State, | ||||||
20 | at the rate of 6 mills per cigarette so used. On and after
| ||||||
21 | December 1, 1985, in addition to any other tax imposed by this | ||||||
22 | Act, a tax
is imposed upon the privilege of using cigarettes in | ||||||
23 | this State at a rate
of 4 mills per cigarette so used. On and |
| |||||||
| |||||||
1 | after the effective date of this
amendatory Act of 1989, in | ||||||
2 | addition to any other tax imposed by this Act, a
tax is imposed | ||||||
3 | upon the privilege of using cigarettes in this State at the
| ||||||
4 | rate of 5 mills per cigarette so used. On and after the | ||||||
5 | effective date of this
amendatory Act of 1993, in addition to | ||||||
6 | any other tax imposed by this Act, a tax
is imposed upon the | ||||||
7 | privilege of using cigarettes in this State at a rate of 7
| ||||||
8 | mills per cigarette so used. On and after December 15,
1997, in | ||||||
9 | addition to any other tax imposed by this Act, a tax
is imposed | ||||||
10 | upon the privilege of using cigarettes in this State at a rate | ||||||
11 | of
7 mills per cigarette so used.
On and after July 1, 2002, in | ||||||
12 | addition to any other tax imposed by
this Act, a tax is imposed
| ||||||
13 | upon the privilege of using cigarettes in this State at a rate | ||||||
14 | of 20.0 mills
per cigarette so used. Beginning on June 24, | ||||||
15 | 2012, in addition to any other tax imposed by this Act, a tax | ||||||
16 | is imposed upon the privilege of using cigarettes in this State | ||||||
17 | at a rate of 50 mills per cigarette so used.
The tax taxes | ||||||
18 | herein imposed shall be in
addition to
all other occupation or | ||||||
19 | privilege taxes imposed by the State of Illinois or by
any | ||||||
20 | political subdivision thereof or by any municipal corporation.
| ||||||
21 | If the When any tax imposed herein terminates or has | ||||||
22 | terminated, distributors
who have bought stamps while such tax | ||||||
23 | was in effect and who therefore paid
such tax, but who can | ||||||
24 | show, to the Department's satisfaction, that they
sold the | ||||||
25 | cigarettes to which they affixed such stamps after such tax had
| ||||||
26 | terminated and did not recover the tax or its equivalent from |
| |||||||
| |||||||
1 | purchasers,
shall be allowed by the Department to take credit | ||||||
2 | for such absorbed tax
against subsequent tax stamp purchases | ||||||
3 | from the Department by such
distributors.
| ||||||
4 | When the word "tax" is used in this Act, it shall include | ||||||
5 | any tax or tax
rate imposed by this Act and shall mean the | ||||||
6 | singular of "tax" or the plural
"taxes" as the context may | ||||||
7 | require.
| ||||||
8 | Any retailer having cigarettes in its possession on July 1, | ||||||
9 | 2019 to which tax stamps have been affixed is not required to | ||||||
10 | pay the additional tax that begins on July 1, 2019 imposed by | ||||||
11 | this amendatory Act of the 101st General Assembly on those | ||||||
12 | stamped cigarettes. Any distributor having cigarettes in his or | ||||||
13 | her possession on July 1, 2019 to which tax stamps have been | ||||||
14 | affixed, and any distributor having stamps in his or her | ||||||
15 | possession on July 1, 2019 that have not been affixed to | ||||||
16 | packages of cigarettes before July 1, 2019, is required to pay | ||||||
17 | the additional tax that begins on July 1, 2019 imposed by this | ||||||
18 | amendatory Act of the 101st General Assembly to the extent that | ||||||
19 | the volume of affixed and unaffixed stamps in the distributor's | ||||||
20 | possession on July 1, 2019 exceeds the average monthly volume | ||||||
21 | of cigarette stamps purchased by the distributor in calendar | ||||||
22 | year 2018. This payment, less the discount provided in Section | ||||||
23 | 3, is due when the distributor first makes a purchase of | ||||||
24 | cigarette stamps on or after July 1, 2019 or on the first due | ||||||
25 | date of a return under this Act occurring on or after July 1, | ||||||
26 | 2019, whichever occurs first. Those distributors may elect to |
| |||||||
| |||||||
1 | pay the additional tax on packages of cigarettes to which | ||||||
2 | stamps have been affixed and on any stamps in the distributor's | ||||||
3 | possession that have not been affixed to packages of cigarettes | ||||||
4 | in their possession on July 1, 2019 over a period not to exceed | ||||||
5 | 12 months from the due date of the additional tax by notifying | ||||||
6 | the Department in writing. The first payment for distributors | ||||||
7 | making such election is due when the distributor first makes a | ||||||
8 | purchase of cigarette tax stamps on or after July 1, 2019 or on | ||||||
9 | the first due date of a return under this Act occurring on or | ||||||
10 | after July 1, 2019, whichever occurs first. Distributors making | ||||||
11 | such an election are not entitled to take the discount provided | ||||||
12 | in Section 3 on such payments. | ||||||
13 | Any distributor having cigarettes to which stamps have been | ||||||
14 | affixed in
his possession for sale on the effective date of | ||||||
15 | this amendatory Act of
1989 shall not be required to pay the | ||||||
16 | additional tax imposed by this
amendatory Act of 1989 on such | ||||||
17 | stamped cigarettes. Any distributor having
cigarettes to which | ||||||
18 | stamps have been affixed in his or her possession for sale
at | ||||||
19 | 12:01 a.m. on the effective date of this amendatory Act of | ||||||
20 | 1993, is required
to pay the additional tax imposed by this | ||||||
21 | amendatory Act of 1993 on such
stamped cigarettes. This payment | ||||||
22 | shall be due when the distributor first makes
a purchase of | ||||||
23 | cigarette tax stamps after the effective date of this | ||||||
24 | amendatory
Act of 1993, or on the first due date of a return | ||||||
25 | under this Act after the
effective date of this amendatory Act | ||||||
26 | of 1993, whichever occurs first. Once a
distributor tenders |
| |||||||
| |||||||
1 | payment of the additional tax to the Department, the
| ||||||
2 | distributor may purchase stamps from the Department.
Any | ||||||
3 | distributor having cigarettes to which stamps have been affixed
| ||||||
4 | in his possession for sale on December 15, 1997
shall not be | ||||||
5 | required to pay the additional tax imposed by this amendatory | ||||||
6 | Act
of 1997 on such stamped cigarettes.
| ||||||
7 | Any distributor having cigarettes to which stamps have been | ||||||
8 | affixed in his
or her possession for sale on July 1, 2002 shall | ||||||
9 | not be required to pay the
additional
tax imposed by this | ||||||
10 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
11 | cigarettes.
| ||||||
12 | Any retailer having cigarettes in his or her possession on | ||||||
13 | June 24, 2012 to which tax stamps have been affixed is not | ||||||
14 | required to pay the additional tax that begins on June 24, 2012 | ||||||
15 | imposed by this amendatory Act of the 97th General Assembly on | ||||||
16 | those stamped cigarettes. Any distributor having cigarettes in | ||||||
17 | his or her possession on June 24, 2012 to which tax stamps have | ||||||
18 | been affixed, and any distributor having stamps in his or her | ||||||
19 | possession on June 24, 2012 that have not been affixed to | ||||||
20 | packages of cigarettes before June 24, 2012, is required to pay | ||||||
21 | the additional tax that begins on June 24, 2012 imposed by this | ||||||
22 | amendatory Act of the 97th General Assembly to the extent the | ||||||
23 | calendar year 2012 average monthly volume of cigarette stamps | ||||||
24 | in the distributor's possession exceeds the average monthly | ||||||
25 | volume of cigarette stamps purchased by the distributor in | ||||||
26 | calendar year 2011. This payment, less the discount provided in |
| |||||||
| |||||||
1 | Section 3, is due when the distributor first makes a purchase | ||||||
2 | of cigarette stamps on or after June 24, 2012 or on the first | ||||||
3 | due date of a return under this Act occurring on or after June | ||||||
4 | 24, 2012, whichever occurs first. Those distributors may elect | ||||||
5 | to pay the additional tax on packages of cigarettes to which | ||||||
6 | stamps have been affixed and on any stamps in the distributor's | ||||||
7 | possession that have not been affixed to packages of cigarettes | ||||||
8 | over a period not to exceed 12 months from the due date of the | ||||||
9 | additional tax by notifying the Department in writing. The | ||||||
10 | first payment for distributors making such election is due when | ||||||
11 | the distributor first makes a purchase of cigarette tax stamps | ||||||
12 | on or after June 24, 2012 or on the first due date of a return | ||||||
13 | under this Act occurring on or after June 24, 2012, whichever | ||||||
14 | occurs first. Distributors making such an election are not | ||||||
15 | entitled to take the discount provided in Section 3 on such | ||||||
16 | payments. | ||||||
17 | (Source: P.A. 97-688, eff. 6-14-12.)
| ||||||
18 | (35 ILCS 135/35) (from Ch. 120, par. 453.65)
| ||||||
19 | Sec. 35. Distribution of receipts. All moneys received by | ||||||
20 | the Department under this Act shall be distributed as
provided | ||||||
21 | in subsection (a) of Section 2 of the Cigarette Tax Act.
| ||||||
22 | (Source: P.A. 88-535.)
| ||||||
23 | Section 15-65. The Tobacco Products Tax Act of 1995 is | ||||||
24 | amended by changing Sections 10-5 and 10-10 as follows:
|
| |||||||
| |||||||
1 | (35 ILCS 143/10-5)
| ||||||
2 | Sec. 10-5. Definitions. For purposes of this Act:
| ||||||
3 | "Business" means any trade, occupation, activity, or | ||||||
4 | enterprise engaged
in, at any location whatsoever, for the | ||||||
5 | purpose of selling tobacco products.
| ||||||
6 | "Cigarette" has the meaning ascribed to the term in Section | ||||||
7 | 1 of the
Cigarette Tax Act.
| ||||||
8 | "Contraband little cigar" means: | ||||||
9 | (1) packages of little cigars containing 20 or 25 | ||||||
10 | little cigars that do not bear a required tax stamp under | ||||||
11 | this Act; | ||||||
12 | (2) packages of little cigars containing 20 or 25 | ||||||
13 | little cigars that bear a fraudulent, imitation, or | ||||||
14 | counterfeit tax stamp; | ||||||
15 | (3) packages of little cigars containing 20 or 25 | ||||||
16 | little cigars that are improperly tax stamped, including | ||||||
17 | packages of little cigars that bear only a tax stamp of | ||||||
18 | another state or taxing jurisdiction; or | ||||||
19 | (4) packages of little cigars containing other than 20 | ||||||
20 | or 25 little cigars in the possession of a distributor, | ||||||
21 | retailer or wholesaler, unless the distributor, retailer, | ||||||
22 | or wholesaler possesses, or produces within the time frame | ||||||
23 | provided in Section 10-27 or 10-28 of this Act, an invoice | ||||||
24 | from a stamping distributor, distributor, or wholesaler | ||||||
25 | showing that the tax on the packages has been or will be |
| |||||||
| |||||||
1 | paid. | ||||||
2 | "Correctional Industries program" means a program run by a | ||||||
3 | State penal
institution in which residents of the penal | ||||||
4 | institution produce tobacco
products for sale to persons | ||||||
5 | incarcerated in penal institutions or resident
patients of a | ||||||
6 | State operated mental health facility.
| ||||||
7 | "Department" means the Illinois Department of Revenue.
| ||||||
8 | "Distributor" means any of the following:
| ||||||
9 | (1) Any manufacturer or wholesaler in this State | ||||||
10 | engaged in the business
of selling tobacco products who | ||||||
11 | sells, exchanges, or distributes tobacco
products to | ||||||
12 | retailers or consumers in this State.
| ||||||
13 | (2) Any manufacturer or wholesaler engaged
in
the | ||||||
14 | business of selling tobacco products from without this | ||||||
15 | State who sells,
exchanges, distributes,
ships, or | ||||||
16 | transports tobacco products to retailers or consumers | ||||||
17 | located in
this State,
so long as that manufacturer or | ||||||
18 | wholesaler has or maintains within this State,
directly or | ||||||
19 | by subsidiary, an office, sales house, or other place of | ||||||
20 | business,
or any agent or other representative operating | ||||||
21 | within this State under the
authority of the person or | ||||||
22 | subsidiary, irrespective of whether the place of
business | ||||||
23 | or agent or other representative is located here | ||||||
24 | permanently or
temporarily.
| ||||||
25 | (3) Any retailer who receives tobacco products on which | ||||||
26 | the tax has not
been or
will not be paid by another |
| |||||||
| |||||||
1 | distributor.
| ||||||
2 | "Distributor" does not include any person, wherever | ||||||
3 | resident or located, who
makes, manufactures, or fabricates | ||||||
4 | tobacco products as part of a Correctional
Industries program | ||||||
5 | for sale to residents incarcerated in penal institutions or
| ||||||
6 | resident patients of a State operated mental health facility.
| ||||||
7 | "Electronic cigarette" means: | ||||||
8 | (1) any device that employs a battery or other | ||||||
9 | mechanism to
heat a solution or substance to produce a | ||||||
10 | vapor or aerosol
intended for inhalation; | ||||||
11 | (2) any cartridge or container of a solution or | ||||||
12 | substance
intended to be used with or in the device or to | ||||||
13 | refill the
device; or | ||||||
14 | (3) any solution or substance, whether or not it | ||||||
15 | contains
nicotine, intended for use in the device. | ||||||
16 | "Electronic cigarette"
includes, but is not limited to, any | ||||||
17 | electronic nicotine
delivery system, electronic cigar, | ||||||
18 | electronic cigarillo,
electronic pipe, electronic hookah, vape | ||||||
19 | pen, or similar product
or device, and any component or part | ||||||
20 | that can be used to build
the product or device. "Electronic | ||||||
21 | cigarette" does not include:
cigarettes, as defined in Section | ||||||
22 | 1 of the Cigarette Tax Act; any
product approved by the United | ||||||
23 | States Food and Drug
Administration for sale as a tobacco | ||||||
24 | cessation product, a
tobacco dependence product, or for other | ||||||
25 | medical purposes that
is marketed and sold solely for that | ||||||
26 | approved purpose; any
asthma inhaler prescribed by a physician |
| |||||||
| |||||||
1 | for that condition that is marketed and sold solely for that | ||||||
2 | approved purpose; or
any therapeutic product approved for use | ||||||
3 | under the Compassionate
Use of Medical Cannabis Pilot Program | ||||||
4 | Act. | ||||||
5 | "Little cigar" means and includes any roll, made wholly or | ||||||
6 | in part of tobacco, where such roll has an integrated cellulose | ||||||
7 | acetate filter and weighs less than 4 pounds per thousand and | ||||||
8 | the wrapper or cover of which is made in whole or in part of | ||||||
9 | tobacco. | ||||||
10 | "Manufacturer" means any person, wherever resident or | ||||||
11 | located, who
manufactures and sells tobacco products, except a | ||||||
12 | person who makes,
manufactures, or fabricates tobacco products | ||||||
13 | as a part of a Correctional
Industries program for sale to | ||||||
14 | persons incarcerated in penal institutions or
resident | ||||||
15 | patients of a State operated mental health facility.
| ||||||
16 | Beginning on January 1, 2013, "moist snuff" means any | ||||||
17 | finely cut, ground, or powdered tobacco that is not intended to | ||||||
18 | be smoked, but shall not include any finely cut, ground, or | ||||||
19 | powdered tobacco that is intended to be placed in the nasal | ||||||
20 | cavity. | ||||||
21 | "Person" means any natural individual, firm, partnership, | ||||||
22 | association, joint
stock company, joint venture, limited | ||||||
23 | liability company, or public or private
corporation, however | ||||||
24 | formed, or a receiver, executor, administrator, trustee,
| ||||||
25 | conservator, or other representative appointed by order of any | ||||||
26 | court.
|
| |||||||
| |||||||
1 | "Place of business" means and includes any place where | ||||||
2 | tobacco products
are sold or where tobacco products are | ||||||
3 | manufactured, stored, or kept for
the purpose of sale or | ||||||
4 | consumption, including any vessel, vehicle, airplane,
train, | ||||||
5 | or vending machine.
| ||||||
6 | "Retailer" means any person in this State engaged in the | ||||||
7 | business of selling
tobacco products to consumers in this | ||||||
8 | State, regardless of quantity or number
of sales.
| ||||||
9 | "Sale" means any transfer, exchange, or barter in any | ||||||
10 | manner or by any means
whatsoever for a consideration and | ||||||
11 | includes all sales made by
persons.
| ||||||
12 | "Stamp" or "stamps" mean the indicia required to be affixed | ||||||
13 | on a package of little cigars that evidence payment of the tax | ||||||
14 | on packages of little cigars containing 20 or 25 little cigars | ||||||
15 | under Section 10-10 of this Act. These stamps shall be the same | ||||||
16 | stamps used for cigarettes under the Cigarette Tax Act. | ||||||
17 | "Stamping distributor" means a distributor licensed under | ||||||
18 | this Act and also licensed as a distributor under the Cigarette | ||||||
19 | Tax Act or Cigarette Use Tax Act. | ||||||
20 | "Tobacco products" means any cigars, including little | ||||||
21 | cigars; cheroots; stogies; periques; granulated,
plug cut, | ||||||
22 | crimp cut, ready rubbed, and other smoking tobacco; snuff | ||||||
23 | (including moist snuff) or snuff
flour; cavendish; plug and | ||||||
24 | twist tobacco; fine-cut and other chewing tobaccos;
shorts; | ||||||
25 | refuse scraps, clippings, cuttings, and sweeping of tobacco; | ||||||
26 | and
other kinds and forms of tobacco, prepared in such manner |
| |||||||
| |||||||
1 | as to be suitable for
chewing or smoking in a pipe or | ||||||
2 | otherwise, or both for chewing and smoking; but
does not | ||||||
3 | include cigarettes as defined in Section 1 of the Cigarette Tax | ||||||
4 | Act or tobacco purchased for the manufacture of
cigarettes by | ||||||
5 | cigarette distributors and manufacturers defined in the
| ||||||
6 | Cigarette Tax Act and persons who make, manufacture, or | ||||||
7 | fabricate
cigarettes as a part of a Correctional Industries | ||||||
8 | program for sale to
residents incarcerated in penal | ||||||
9 | institutions or resident patients of a
State operated mental | ||||||
10 | health facility.
| ||||||
11 | Beginning on July 1, 2019, "tobacco products" also includes
| ||||||
12 | electronic cigarettes. | ||||||
13 | "Wholesale price" means the established list price for | ||||||
14 | which a manufacturer
sells tobacco products to a distributor, | ||||||
15 | before the allowance of any discount,
trade allowance, rebate, | ||||||
16 | or other reduction.
In the absence of such an established list | ||||||
17 | price, the manufacturer's invoice
price at which the | ||||||
18 | manufacturer sells the tobacco product to unaffiliated
| ||||||
19 | distributors, before any discounts, trade allowances, rebates, | ||||||
20 | or other
reductions, shall be presumed to be the wholesale | ||||||
21 | price.
| ||||||
22 | "Wholesaler" means any person, wherever resident or | ||||||
23 | located, engaged in the
business of selling tobacco products to | ||||||
24 | others for the purpose of resale. "Wholesaler", when used in | ||||||
25 | this Act, does not include a person licensed as a distributor | ||||||
26 | under Section 10-20 of this Act unless expressly stated in this |
| |||||||
| |||||||
1 | Act.
| ||||||
2 | (Source: P.A. 97-688, eff. 6-14-12; 98-273, eff. 8-9-13; | ||||||
3 | 98-1055, eff. 1-1-16 .)
| ||||||
4 | (35 ILCS 143/10-10)
| ||||||
5 | Sec. 10-10. Tax imposed. | ||||||
6 | (a) Except as otherwise provided in this Section with | ||||||
7 | respect to little cigars, on the first day of the third month | ||||||
8 | after the
month in which this Act becomes law, a tax is imposed | ||||||
9 | on any person engaged in
business as a distributor of tobacco | ||||||
10 | products, as defined in Section 10-5,
at the rate of (i) 18% of | ||||||
11 | the wholesale price of tobacco products sold or otherwise
| ||||||
12 | disposed of to retailers or consumers located in this State | ||||||
13 | prior to July 1, 2012 and (ii) 36% of the wholesale price of | ||||||
14 | tobacco products sold or otherwise
disposed of to retailers or | ||||||
15 | consumers located in this State beginning on July 1, 2012; | ||||||
16 | except that, beginning on January 1, 2013, the tax on moist | ||||||
17 | snuff shall be imposed at a rate of $0.30 per ounce, and a | ||||||
18 | proportionate tax at the like rate on all fractional parts of | ||||||
19 | an ounce, sold or otherwise
disposed of to retailers or | ||||||
20 | consumers located in this State ; and except that, beginning | ||||||
21 | July 1, 2019,
the tax on electronic cigarettes shall be imposed | ||||||
22 | at the rate of
15% of the wholesale price of electronic | ||||||
23 | cigarettes sold or
otherwise disposed of to retailers or | ||||||
24 | consumers located in this
State . The tax is in
addition to all | ||||||
25 | other
occupation or privilege taxes imposed by the State of |
| |||||||
| |||||||
1 | Illinois, by any
political subdivision thereof, or by any | ||||||
2 | municipal corporation. However, the
tax is not imposed upon any | ||||||
3 | activity in that business in interstate commerce or
otherwise, | ||||||
4 | to the extent to which that activity may not, under the | ||||||
5 | Constitution
and Statutes of the United States, be made the | ||||||
6 | subject of taxation by this
State, and except that, beginning | ||||||
7 | July 1, 2013, the tax on little cigars shall be imposed at the | ||||||
8 | same rate, and the proceeds shall be distributed in the same | ||||||
9 | manner, as the tax imposed on cigarettes under the Cigarette | ||||||
10 | Tax Act. The tax is also not imposed on sales made to the | ||||||
11 | United States or any
entity thereof.
| ||||||
12 | (b) Notwithstanding subsection (a) of this Section, | ||||||
13 | stamping distributors of packages of little cigars containing | ||||||
14 | 20 or 25 little cigars sold or otherwise disposed of in this | ||||||
15 | State shall remit the tax by purchasing tax stamps from the | ||||||
16 | Department and affixing them to packages of little cigars in | ||||||
17 | the same manner as stamps are purchased and affixed to | ||||||
18 | cigarettes under the Cigarette Tax Act, unless the stamping | ||||||
19 | distributor sells or otherwise disposes of those packages of | ||||||
20 | little cigars to another stamping distributor. Only persons | ||||||
21 | meeting the definition of "stamping distributor" contained in | ||||||
22 | Section 10-5 of this Act may affix stamps to packages of little | ||||||
23 | cigars containing 20 or 25 little cigars. Stamping distributors | ||||||
24 | may not sell or dispose of little cigars at retail to consumers | ||||||
25 | or users at locations where stamping distributors affix stamps | ||||||
26 | to packages of little cigars containing 20 or 25 little cigars. |
| |||||||
| |||||||
1 | (c) The impact of the tax levied by this Act is imposed | ||||||
2 | upon distributors engaged in the business of selling tobacco | ||||||
3 | products to retailers or consumers in this State. Whenever a | ||||||
4 | stamping distributor brings or causes to be brought into this | ||||||
5 | State from without this State, or purchases from without or | ||||||
6 | within this State, any packages of little cigars containing 20 | ||||||
7 | or 25 little cigars upon which there are no tax stamps affixed | ||||||
8 | as required by this Act, for purposes of resale or disposal in | ||||||
9 | this State to a person not a stamping distributor, then such | ||||||
10 | stamping distributor shall pay the tax to the Department and | ||||||
11 | add the amount of the tax to the price of such packages sold by | ||||||
12 | such stamping distributor. Payment of the tax shall be | ||||||
13 | evidenced by a stamp or stamps affixed to each package of | ||||||
14 | little cigars containing 20 or 25 little cigars. | ||||||
15 | Stamping distributors paying the tax to the Department on | ||||||
16 | packages of little cigars containing 20 or 25 little cigars | ||||||
17 | sold to other distributors, wholesalers or retailers shall add | ||||||
18 | the amount of the tax to the price of the packages of little | ||||||
19 | cigars containing 20 or 25 little cigars sold by such stamping | ||||||
20 | distributors. | ||||||
21 | (d) Beginning on January 1, 2013, the tax rate imposed per | ||||||
22 | ounce of moist snuff may not exceed 15% of the tax imposed upon | ||||||
23 | a package of 20 cigarettes pursuant to the Cigarette Tax Act. | ||||||
24 | (e) All moneys received by the Department under this Act | ||||||
25 | from sales occurring prior to July 1, 2012 shall be paid into
| ||||||
26 | the Long-Term Care Provider Fund of the State Treasury. Of the |
| |||||||
| |||||||
1 | moneys received by the Department from sales occurring on or | ||||||
2 | after July 1, 2012, except for moneys received from the tax | ||||||
3 | imposed on the sale of little cigars, 50% shall be paid into | ||||||
4 | the Long-Term Care Provider Fund and 50% shall be paid into the | ||||||
5 | Healthcare Provider Relief Fund. Beginning July 1, 2013, all | ||||||
6 | moneys received by the Department under this Act from the tax | ||||||
7 | imposed on little cigars shall be distributed as provided in | ||||||
8 | subsection (a) of Section 2 of the Cigarette Tax Act.
| ||||||
9 | (Source: P.A. 97-688, eff. 6-14-12; 98-273, eff. 8-9-13.)
| ||||||
10 | Section 15-75. The Motor Vehicle Retail Installment Sales | ||||||
11 | Act is amended by changing Section 11.1 as follows:
| ||||||
12 | (815 ILCS 375/11.1) (from Ch. 121 1/2, par. 571.1)
| ||||||
13 | Sec. 11.1. | ||||||
14 | (a) A seller in a retail installment contract may add a | ||||||
15 | "documentary
fee" for processing documents and performing | ||||||
16 | services related to closing of a
sale. The maximum amount that | ||||||
17 | may be charged by a seller for a documentary fee
is the base | ||||||
18 | documentary fee beginning January 1, 2008 until January 1, | ||||||
19 | 2020 , of $150 , which shall be
subject to an annual rate | ||||||
20 | adjustment equal to the percentage of change in the
Bureau of | ||||||
21 | Labor Statistics Consumer Price Index. Every retail | ||||||
22 | installment
contract under this Act shall contain or be | ||||||
23 | accompanied by a notice containing
the following information:
| ||||||
24 | "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE. |
| |||||||
| |||||||
1 | A
DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO | ||||||
2 | BUYERS FOR
HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED | ||||||
3 | TO CLOSING OF A SALE.
THE BASE DOCUMENTARY FEE BEGINNING | ||||||
4 | JANUARY 1, 2008, WAS $150. THE MAXIMUM
AMOUNT THAT MAY BE | ||||||
5 | CHARGED FOR A DOCUMENTARY FEE IS THE BASE DOCUMENTARY FEE
OF | ||||||
6 | $150 , WHICH SHALL BE SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL | ||||||
7 | TO THE
PERCENTAGE OF CHANGE IN THE BUREAU OF LABOR STATISTICS | ||||||
8 | CONSUMER PRICE INDEX.
THIS NOTICE IS REQUIRED BY LAW."
| ||||||
9 | (b) A seller in a retail installment contract may add a | ||||||
10 | "documentary
fee" for processing documents and performing | ||||||
11 | services related to closing of a
sale. The maximum amount that | ||||||
12 | may be charged by a seller for a documentary fee
is the base | ||||||
13 | documentary fee beginning January 1, 2020, of $300, which shall | ||||||
14 | be
subject to an annual rate adjustment equal to the percentage | ||||||
15 | of change in the
Bureau of Labor Statistics Consumer Price | ||||||
16 | Index. Every retail installment
contract under this Act shall | ||||||
17 | contain or be accompanied by a notice containing
the following | ||||||
18 | information: | ||||||
19 | "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE. | ||||||
20 | A
DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO | ||||||
21 | BUYERS FOR
HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED | ||||||
22 | TO CLOSING OF A SALE.
THE BASE DOCUMENTARY FEE BEGINNING | ||||||
23 | JANUARY 1, 2020, WAS $300. THE MAXIMUM
AMOUNT THAT MAY BE | ||||||
24 | CHARGED FOR A DOCUMENTARY FEE IS THE BASE DOCUMENTARY FEE
OF | ||||||
25 | $300, WHICH SHALL BE SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL | ||||||
26 | TO THE
PERCENTAGE OF CHANGE IN THE BUREAU OF LABOR STATISTICS |
| |||||||
| |||||||
1 | CONSUMER PRICE INDEX.
THIS NOTICE IS REQUIRED BY LAW." | ||||||
2 | (Source: P.A. 95-280, eff. 1-1-08.)
| ||||||
3 | Article 20. Illinois Works Jobs Program Act | ||||||
4 | Section 20-1. Short title. This Article may be cited as the | ||||||
5 | Illinois Works Jobs Program Act. References in this Article to | ||||||
6 | "this Act" mean
this Article. | ||||||
7 | Section 20-5. Findings. It is in the public policy interest | ||||||
8 | of the State to ensure that all Illinois residents have access | ||||||
9 | to State capital projects and careers in the construction | ||||||
10 | industry and building trades, including those who have been | ||||||
11 | historically underrepresented in those trades. To ensure that | ||||||
12 | those interests are met, the General Assembly hereby creates | ||||||
13 | the Illinois Works Preapprenticeship Program and the Illinois | ||||||
14 | Works Apprenticeship Initiative. | ||||||
15 | Section 20-10. Definitions. | ||||||
16 | "Apprentice" means a participant in an apprenticeship | ||||||
17 | program approved by and registered with the United States | ||||||
18 | Department of Labor's Bureau of Apprenticeship and Training. | ||||||
19 | "Apprenticeship program" means an apprenticeship and | ||||||
20 | training program approved by and registered with the United | ||||||
21 | States Department of Labor's Bureau of Apprenticeship and | ||||||
22 | Training. |
| |||||||
| |||||||
1 | "Bid credit" means a virtual dollar for a contractor or | ||||||
2 | subcontractor to use toward future bids for public works | ||||||
3 | contracts. | ||||||
4 | "Community-based organization" means a nonprofit | ||||||
5 | organization selected by the Department to participate in the | ||||||
6 | Illinois Works Preapprenticeship Program. To qualify as a | ||||||
7 | "community-based organization", the organization must | ||||||
8 | demonstrate the following: | ||||||
9 | (1) the ability to effectively serve diverse and | ||||||
10 | underrepresented populations, including by providing | ||||||
11 | employment services to such populations; | ||||||
12 | (2) knowledge of the construction and building trades; | ||||||
13 | (3) the ability to recruit, prescreen, and provide | ||||||
14 | preapprenticeship training to prepare workers for | ||||||
15 | employment in the construction and building trades; and | ||||||
16 | (4) a plan to provide the following: | ||||||
17 | (A) preparatory classes; | ||||||
18 | (B) workplace readiness skills, such as resume | ||||||
19 | preparation and interviewing techniques; | ||||||
20 | (C) strategies for overcoming barriers to entry | ||||||
21 | and completion of an apprenticeship program; and | ||||||
22 | (D) any prerequisites for acceptance into an | ||||||
23 | apprenticeship program. | ||||||
24 | "Contractor" means a person, corporation, partnership, | ||||||
25 | limited liability company, or joint venture entering into a | ||||||
26 | contract with the State or any State agency to construct a |
| |||||||
| |||||||
1 | public work. | ||||||
2 | "Department" means the Department of Commerce and Economic | ||||||
3 | Opportunity. | ||||||
4 | "Labor hours" means the total hours for workers who are | ||||||
5 | receiving an hourly wage and who are directly employed for the | ||||||
6 | public works project. "Labor hours" includes hours performed by | ||||||
7 | workers employed by the contractor and subcontractors on the | ||||||
8 | public works project. "Labor hours" does not include hours | ||||||
9 | worked by the forepersons, superintendents, owners, and | ||||||
10 | workers who are not subject to prevailing wage requirements. | ||||||
11 | "Minorities" means minority persons as defined in the | ||||||
12 | Business Enterprise for Minorities, Women, and Persons with | ||||||
13 | Disabilities Act. | ||||||
14 | "Public works" means all projects that constitute public | ||||||
15 | works under the Prevailing Wage Act. | ||||||
16 | "Subcontractor" means a person, corporation, partnership, | ||||||
17 | limited liability company, or joint venture that has contracted | ||||||
18 | with the contractor to perform all or part of the work to | ||||||
19 | construct a public work by a contractor. | ||||||
20 | "Underrepresented populations" means populations | ||||||
21 | identified by the Department that historically have had | ||||||
22 | barriers to entry or advancement in the workforce. | ||||||
23 | "Underrepresented populations" includes, but is not limited | ||||||
24 | to, minorities, women, and veterans. | ||||||
25 | Section 20-15. Illinois Works Preapprenticeship Program; |
| |||||||
| |||||||
1 | Illinois Works Bid Credit Program. | ||||||
2 | (a) The Illinois Works Preapprenticeship Program is | ||||||
3 | established and shall be administered by the Department. The | ||||||
4 | goal of the Illinois Works Preapprenticeship Program is to | ||||||
5 | create a network of community-based organizations throughout | ||||||
6 | the State that will recruit, prescreen, and provide | ||||||
7 | preapprenticeship skills training to create a qualified, | ||||||
8 | diverse pipeline of workers who are prepared for careers in the | ||||||
9 | construction and building trades. Upon completion of the | ||||||
10 | Illinois Works Preapprenticeship Program, the candidates will | ||||||
11 | be skilled and work-ready. | ||||||
12 | (b) There is created the Illinois Works Fund, a special | ||||||
13 | fund in the State treasury. The Illinois Works Fund shall be | ||||||
14 | administered by the Department. The Illinois Works Fund shall | ||||||
15 | be used to provide funding for community-based organizations | ||||||
16 | throughout the State. In addition to any other transfers that | ||||||
17 | may be provided for by law, on and after July 1, 2019 and until | ||||||
18 | June 30, 2020, at the direction of the Director of the | ||||||
19 | Governor's Office of Management and Budget, the State | ||||||
20 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
21 | amounts not exceeding a total of $25,000,000 from the Rebuild | ||||||
22 | Illinois Projects Fund to the Illinois Works Fund. | ||||||
23 | (c) Each community-based organization that receives | ||||||
24 | funding from the Illinois Works Fund shall provide an annual | ||||||
25 | report to the Illinois Works Review Panel by April 1 of each | ||||||
26 | calendar year. The annual report shall include the following |
| |||||||
| |||||||
1 | information: | ||||||
2 | (1) a description of the community-based | ||||||
3 | organization's recruitment, screening, and training | ||||||
4 | efforts; | ||||||
5 | (2) the number of individuals who apply to, participate | ||||||
6 | in, and complete the community-based organization's | ||||||
7 | program, broken down by race, gender, age, and veteran | ||||||
8 | status; and | ||||||
9 | (3) the number of the individuals referenced in item | ||||||
10 | (2) of this subsection who are initially accepted and | ||||||
11 | placed into apprenticeship programs in the construction | ||||||
12 | and building trades. | ||||||
13 | (d) The Department shall create and administer the Illinois | ||||||
14 | Works Bid Credit Program that shall provide economic | ||||||
15 | incentives, through bid credits, to encourage contractors and | ||||||
16 | subcontractors to provide contracting and employment | ||||||
17 | opportunities to historically underrepresented populations in | ||||||
18 | the construction industry. | ||||||
19 | The Illinois Works Bid Credit Program shall allow | ||||||
20 | contractors and subcontractors to earn bid credits for use | ||||||
21 | toward future bids for public works projects in order to | ||||||
22 | increase the chances that the contractor and the subcontractors | ||||||
23 | will be selected. | ||||||
24 | Contractors or subcontractors may be eligible for bid | ||||||
25 | credits for employing apprentices who have completed the | ||||||
26 | Illinois Works Preapprenticeship Program. Contractors or |
| |||||||
| |||||||
1 | subcontractors shall earn bid credits at a rate established by | ||||||
2 | the Department and published on the Department's website, | ||||||
3 | including any appropriate caps. | ||||||
4 | The Illinois Works Credit Bank is hereby created and shall | ||||||
5 | be administered by the Department. The Illinois Works Credit | ||||||
6 | Bank shall track the bid credits. | ||||||
7 | A contractor or subcontractor who has been awarded bid | ||||||
8 | credits under any other State program for employing apprentices | ||||||
9 | who have completed the Illinois Works Preapprenticeship | ||||||
10 | Program is not eligible to receive bid credits under the | ||||||
11 | Illinois Works Bid Credit Program relating to the same | ||||||
12 | contract. | ||||||
13 | The Department shall report to the Illinois Works Review | ||||||
14 | Panel the following: (i) the number of bid credits awarded by | ||||||
15 | the Department; (ii) the number of bid credits submitted by the | ||||||
16 | contractor or subcontractor to the agency administering the | ||||||
17 | public works contract; and (iii) the number of bid credits | ||||||
18 | accepted by the agency for such contract. Any agency that | ||||||
19 | awards bid credits pursuant to the Illinois Works Credit Bank | ||||||
20 | Program shall report to the Department the number of bid | ||||||
21 | credits it accepted for the public works contract. | ||||||
22 | Upon a finding that a contractor or subcontractor has | ||||||
23 | reported falsified records to the Department in order to | ||||||
24 | fraudulently obtain bid credits, the Department shall | ||||||
25 | permanently bar the contractor or subcontractor from | ||||||
26 | participating in the Illinois Works Bid Credit Program and may |
| |||||||
| |||||||
1 | suspend the contractor or subcontractor from bidding on or | ||||||
2 | participating in any public works project. False or fraudulent | ||||||
3 | claims for payment relating to false bid credits may be subject | ||||||
4 | to damages and penalties under applicable law. | ||||||
5 | (e) The Department shall adopt any rules deemed necessary | ||||||
6 | to implement this Section. | ||||||
7 | Section 20-20. Illinois Works Apprenticeship Initiative. | ||||||
8 | (a) The Illinois Works Apprenticeship Initiative is | ||||||
9 | established and shall be administered by the Department. | ||||||
10 | (1) Subject to the exceptions set forth in subsection | ||||||
11 | (b) of this Section, apprentices shall be utilized on all | ||||||
12 | public works projects in accordance with this subsection | ||||||
13 | (a). | ||||||
14 | (2) For public works projects, the goal of the Illinois | ||||||
15 | Works Apprenticeship Initiative is that apprentices will | ||||||
16 | perform either 10% of the total labor hours actually worked | ||||||
17 | in each prevailing wage classification or 10% of the | ||||||
18 | estimated labor hours in each prevailing wage | ||||||
19 | classification, whichever is less. | ||||||
20 | (b) Before or during the term of a contract subject to this | ||||||
21 | Section, the Department may reduce or waive the goals set forth | ||||||
22 | in paragraph (2) of subsection (a). Prior to the Department | ||||||
23 | granting a request for a reduction or waiver, the Department | ||||||
24 | shall hold a public hearing and shall consult with the Business | ||||||
25 | Enterprise Council under the Business Enterprise for |
| |||||||
| |||||||
1 | Minorities, Women, and Persons with Disabilities Act and the | ||||||
2 | Chief Procurement Officer of the agency administering the | ||||||
3 | public works contract. The Department may grant a reduction or | ||||||
4 | waiver upon a determination that: | ||||||
5 | (1) the contractor or subcontractor has demonstrated | ||||||
6 | that insufficient apprentices are available; | ||||||
7 | (2) the reasonable and necessary requirements of the | ||||||
8 | contract do not allow the goal to be met; | ||||||
9 | (3) there is a disproportionately high ratio of | ||||||
10 | material costs to labor hours that makes meeting the goal | ||||||
11 | infeasible; or | ||||||
12 | (4) apprentice labor hour goals conflict with existing | ||||||
13 | requirements, including federal requirements, in | ||||||
14 | connection with the public work. | ||||||
15 | (c) Contractors and subcontractors must submit a | ||||||
16 | certification to the Department and the agency that is | ||||||
17 | administering the contract demonstrating that the contractor | ||||||
18 | or subcontractor has either: | ||||||
19 | (1) met the apprentice labor hour goals set forth in | ||||||
20 | paragraph (2) of subsection (a); or | ||||||
21 | (2) received a reduction or waiver pursuant to | ||||||
22 | subsection (b). | ||||||
23 | It shall be deemed to be a material breach of the contract | ||||||
24 | and entitle the State to declare a default, terminate the | ||||||
25 | contract, and exercise those remedies provided for in the | ||||||
26 | contract, at law, or in equity if the contractor or |
| |||||||
| |||||||
1 | subcontractor fails to submit the certification required in | ||||||
2 | this subsection or submits false or misleading information. | ||||||
3 | (d) No later than one year after the effective date of this | ||||||
4 | Act, and by April 1 of every calendar year thereafter, the | ||||||
5 | Department of Labor shall submit a report to the Illinois Works | ||||||
6 | Review Panel regarding the use of apprentices under the | ||||||
7 | Illinois Works Apprenticeship Initiative for public works | ||||||
8 | projects. To the extent it is available, the report shall | ||||||
9 | include the following information: | ||||||
10 | (1) the total number of labor hours on each project and | ||||||
11 | the percentage of labor hours actually worked by | ||||||
12 | apprentices on each public works project; | ||||||
13 | (2) the number of apprentices used in each public works | ||||||
14 | project, broken down by trade; and | ||||||
15 | (3) the number and percentage of minorities, women, and | ||||||
16 | veterans utilized as apprentices on each public works | ||||||
17 | project. | ||||||
18 | (e) The Department shall adopt any rules deemed necessary | ||||||
19 | to implement the Illinois Works Apprenticeship Initiative. | ||||||
20 | (f) The Illinois Works Apprenticeship Initiative shall not | ||||||
21 | interfere with any contracts or program in existence on the | ||||||
22 | effective date of this Act. | ||||||
23 | Section 20-25. The Illinois Works Review Panel. | ||||||
24 | (a) The Illinois Works Review Panel is created and shall be | ||||||
25 | comprised of 11 members, each serving 3-year terms. The Speaker |
| |||||||
| |||||||
1 | of the House of Representatives and the President of the Senate | ||||||
2 | shall each appoint 2 members. The Minority Leader of the House | ||||||
3 | of Representatives and the Minority Leader of the Senate shall | ||||||
4 | each appoint one member. The Director of Commerce and Economic | ||||||
5 | Opportunity, or his or her designee, shall serve as a member. | ||||||
6 | The Governor shall appoint the following individuals to serve | ||||||
7 | as members: a representative from a contractor organization; a | ||||||
8 | representative from a labor organization; and 2 members of the | ||||||
9 | public with workforce development expertise, one of whom shall | ||||||
10 | be a representative of a nonprofit organization that addresses | ||||||
11 | workforce development. | ||||||
12 | (b) The members of the Illinois Works Review Panel shall | ||||||
13 | make recommendations to the Department regarding | ||||||
14 | identification and evaluation of community-based | ||||||
15 | organizations. | ||||||
16 | (c) The Illinois Works Review Panel shall meet, at least | ||||||
17 | quarterly, to review and evaluate (i) the Illinois Works | ||||||
18 | Preapprenticeship Program and the Illinois Works | ||||||
19 | Apprenticeship Initiative, (ii) ideas to diversify the | ||||||
20 | workforce in the construction industry in Illinois, and (iii) | ||||||
21 | workforce demographic data collected by the Illinois | ||||||
22 | Department of Labor. | ||||||
23 | (d) All State contracts shall include a requirement that | ||||||
24 | the contractor and subcontractor shall, upon reasonable | ||||||
25 | notice, appear before and respond to requests for information | ||||||
26 | from the Illinois Works Review Panel. |
| |||||||
| |||||||
1 | (e) By August 1, 2020, and every August 1 thereafter, the | ||||||
2 | Illinois Works Review Panel shall report to the General | ||||||
3 | Assembly on its evaluation of the Illinois Works | ||||||
4 | Preapprenticeship Program and the Illinois Works | ||||||
5 | Apprenticeship initiative, including any recommended | ||||||
6 | modifications. | ||||||
7 | Section 20-900. The State Finance Act is amended by adding | ||||||
8 | Section 5.895 as follows: | ||||||
9 | (30 ILCS 105/5.895 new) | ||||||
10 | Sec. 5.895. The Illinois Works Fund. | ||||||
11 | Section 20-905. The Illinois Procurement Code is amended by | ||||||
12 | changing Section 20-10 as follows:
| ||||||
13 | (30 ILCS 500/20-10)
| ||||||
14 | (Text of Section from P.A. 96-159, 96-588, 97-96, 97-895, | ||||||
15 | 98-1076, 99-906 and 100-43) | ||||||
16 | Sec. 20-10. Competitive sealed bidding; reverse auction.
| ||||||
17 | (a) Conditions for use. All contracts shall be awarded by
| ||||||
18 | competitive sealed bidding
except as otherwise provided in | ||||||
19 | Section 20-5.
| ||||||
20 | (b) Invitation for bids. An invitation for bids shall be
| ||||||
21 | issued and shall include a
purchase description and the | ||||||
22 | material contractual terms and
conditions applicable to the
|
| |||||||
| |||||||
1 | procurement.
| ||||||
2 | (c) Public notice. Public notice of the invitation for bids | ||||||
3 | shall be
published in the Illinois Procurement Bulletin at | ||||||
4 | least 14 calendar days before the date
set in the invitation | ||||||
5 | for the opening of bids.
| ||||||
6 | (d) Bid opening. Bids shall be opened publicly or through | ||||||
7 | an electronic procurement system in the
presence of one or more | ||||||
8 | witnesses
at the time and place designated in the invitation | ||||||
9 | for bids. The
name of each bidder, including earned and applied | ||||||
10 | bid credit from the Illinois Works Jobs Program Act, the amount
| ||||||
11 | of each bid, and other relevant information as may be specified | ||||||
12 | by
rule shall be
recorded. After the award of the contract, the | ||||||
13 | winning bid and the
record of each unsuccessful bid shall be | ||||||
14 | open to
public inspection.
| ||||||
15 | (e) Bid acceptance and bid evaluation. Bids shall be
| ||||||
16 | unconditionally accepted without
alteration or correction, | ||||||
17 | except as authorized in this Code. Bids
shall be evaluated | ||||||
18 | based on the
requirements set forth in the invitation for bids, | ||||||
19 | which may
include criteria to determine
acceptability such as | ||||||
20 | inspection, testing, quality, workmanship,
delivery, and | ||||||
21 | suitability for a
particular purpose. Those criteria that will | ||||||
22 | affect the bid price and be considered in evaluation
for award, | ||||||
23 | such as discounts, transportation costs, and total or
life | ||||||
24 | cycle costs, shall be
objectively measurable. The invitation | ||||||
25 | for bids shall set forth
the evaluation criteria to be used.
| ||||||
26 | (f) Correction or withdrawal of bids. Correction or
|
| |||||||
| |||||||
1 | withdrawal of inadvertently
erroneous bids before or after | ||||||
2 | award, or cancellation of awards of
contracts based on bid
| ||||||
3 | mistakes, shall be permitted in accordance with rules.
After | ||||||
4 | bid opening, no
changes in bid prices or other provisions of | ||||||
5 | bids prejudicial to
the interest of the State or fair
| ||||||
6 | competition shall be permitted. All decisions to permit the
| ||||||
7 | correction or withdrawal of bids
based on bid mistakes shall be | ||||||
8 | supported by written determination
made by a State purchasing | ||||||
9 | officer.
| ||||||
10 | (g) Award. The contract shall be awarded with reasonable
| ||||||
11 | promptness by written notice
to the lowest responsible and | ||||||
12 | responsive bidder whose bid meets
the requirements and criteria
| ||||||
13 | set forth in the invitation for bids, except when a State | ||||||
14 | purchasing officer
determines it is not in the best interest of | ||||||
15 | the State and by written
explanation determines another bidder | ||||||
16 | shall receive the award. The explanation
shall appear in the | ||||||
17 | appropriate volume of the Illinois Procurement Bulletin. The | ||||||
18 | written explanation must include:
| ||||||
19 | (1) a description of the agency's needs; | ||||||
20 | (2) a determination that the anticipated cost will be | ||||||
21 | fair and reasonable; | ||||||
22 | (3) a listing of all responsible and responsive | ||||||
23 | bidders; and | ||||||
24 | (4) the name of the bidder selected, the total contract | ||||||
25 | price, and the reasons for selecting that bidder. | ||||||
26 | Each chief procurement officer may adopt guidelines to |
| |||||||
| |||||||
1 | implement the requirements of this subsection (g). | ||||||
2 | The written explanation shall be filed with the Legislative | ||||||
3 | Audit Commission and the Procurement Policy Board, and be made | ||||||
4 | available for inspection by the public, within 30 calendar days | ||||||
5 | after the agency's decision to award the contract. | ||||||
6 | (h) Multi-step sealed bidding. When it is considered
| ||||||
7 | impracticable to initially prepare
a purchase description to | ||||||
8 | support an award based on price, an
invitation for bids may be | ||||||
9 | issued
requesting the submission of unpriced offers to be | ||||||
10 | followed by an
invitation for bids limited to
those bidders | ||||||
11 | whose offers have been qualified under the criteria
set forth | ||||||
12 | in the first solicitation.
| ||||||
13 | (i) Alternative procedures. Notwithstanding any other | ||||||
14 | provision of this Act to the contrary, the Director of the | ||||||
15 | Illinois Power Agency may create alternative bidding | ||||||
16 | procedures to be used in procuring professional services under | ||||||
17 | Section 1-56, subsections (a) and (c) of Section 1-75 and | ||||||
18 | subsection (d) of Section 1-78 of the Illinois Power Agency Act | ||||||
19 | and Section 16-111.5(c) of the Public Utilities Act and to | ||||||
20 | procure renewable energy resources under Section 1-56 of the | ||||||
21 | Illinois Power Agency Act. These alternative procedures shall | ||||||
22 | be set forth together with the other criteria contained in the | ||||||
23 | invitation for bids, and shall appear in the appropriate volume | ||||||
24 | of the Illinois Procurement Bulletin.
| ||||||
25 | (j) Reverse auction. Notwithstanding any other provision | ||||||
26 | of this Section and in accordance with rules adopted by the |
| |||||||
| |||||||
1 | chief procurement officer, that chief procurement officer may | ||||||
2 | procure supplies or services through a competitive electronic | ||||||
3 | auction bidding process after the chief procurement officer | ||||||
4 | determines that the use of such a process will be in the best | ||||||
5 | interest of the State. The chief procurement officer shall | ||||||
6 | publish that determination in his or her next volume of the | ||||||
7 | Illinois Procurement Bulletin. | ||||||
8 | An invitation for bids shall be issued and shall include | ||||||
9 | (i) a procurement description, (ii) all contractual terms, | ||||||
10 | whenever practical, and (iii) conditions applicable to the | ||||||
11 | procurement, including a notice that bids will be received in | ||||||
12 | an electronic auction manner. | ||||||
13 | Public notice of the invitation for bids shall be given in | ||||||
14 | the same manner as provided in subsection (c). | ||||||
15 | Bids shall be accepted electronically at the time and in | ||||||
16 | the manner designated in the invitation for bids. During the | ||||||
17 | auction, a bidder's price shall be disclosed to other bidders. | ||||||
18 | Bidders shall have the opportunity to reduce their bid prices | ||||||
19 | during the auction. At the conclusion of the auction, the | ||||||
20 | record of the bid prices received and the name of each bidder | ||||||
21 | shall be open to public inspection. | ||||||
22 | After the auction period has terminated, withdrawal of bids | ||||||
23 | shall be permitted as provided in subsection (f). | ||||||
24 | The contract shall be awarded within 60 calendar days after | ||||||
25 | the auction by written notice to the lowest responsible bidder, | ||||||
26 | or all bids shall be rejected except as otherwise provided in |
| |||||||
| |||||||
1 | this Code. Extensions of the date for the award may be made by | ||||||
2 | mutual written consent of the State purchasing officer and the | ||||||
3 | lowest responsible bidder. | ||||||
4 | This subsection does not apply to (i) procurements of | ||||||
5 | professional and artistic services, (ii) telecommunications | ||||||
6 | services, communication services, and information services, | ||||||
7 | and (iii) contracts for construction projects, including | ||||||
8 | design professional services. | ||||||
9 | (Source: P.A. 99-906, eff. 6-1-17; 100-43, eff. 8-9-17.)
| ||||||
10 | (Text of Section from P.A. 96-159, 96-795, 97-96, 97-895, | ||||||
11 | 98-1076, 99-906, and 100-43)
| ||||||
12 | Sec. 20-10. Competitive sealed bidding; reverse auction.
| ||||||
13 | (a) Conditions for use. All contracts shall be awarded by
| ||||||
14 | competitive sealed bidding
except as otherwise provided in | ||||||
15 | Section 20-5.
| ||||||
16 | (b) Invitation for bids. An invitation for bids shall be
| ||||||
17 | issued and shall include a
purchase description and the | ||||||
18 | material contractual terms and
conditions applicable to the
| ||||||
19 | procurement.
| ||||||
20 | (c) Public notice. Public notice of the invitation for bids | ||||||
21 | shall be
published in the Illinois Procurement Bulletin at | ||||||
22 | least 14 calendar days before the date
set in the invitation | ||||||
23 | for the opening of bids.
| ||||||
24 | (d) Bid opening. Bids shall be opened publicly or through | ||||||
25 | an electronic procurement system in the
presence of one or more |
| |||||||
| |||||||
1 | witnesses
at the time and place designated in the invitation | ||||||
2 | for bids. The
name of each bidder, including earned and applied | ||||||
3 | bid credit from the Illinois Works Jobs Program Act, the amount
| ||||||
4 | of each bid, and other relevant information as may be specified | ||||||
5 | by
rule shall be
recorded. After the award of the contract, the | ||||||
6 | winning bid and the
record of each unsuccessful bid shall be | ||||||
7 | open to
public inspection.
| ||||||
8 | (e) Bid acceptance and bid evaluation. Bids shall be
| ||||||
9 | unconditionally accepted without
alteration or correction, | ||||||
10 | except as authorized in this Code. Bids
shall be evaluated | ||||||
11 | based on the
requirements set forth in the invitation for bids, | ||||||
12 | which may
include criteria to determine
acceptability such as | ||||||
13 | inspection, testing, quality, workmanship,
delivery, and | ||||||
14 | suitability for a
particular purpose. Those criteria that will | ||||||
15 | affect the bid price and be considered in evaluation
for award, | ||||||
16 | such as discounts, transportation costs, and total or
life | ||||||
17 | cycle costs, shall be
objectively measurable. The invitation | ||||||
18 | for bids shall set forth
the evaluation criteria to be used.
| ||||||
19 | (f) Correction or withdrawal of bids. Correction or
| ||||||
20 | withdrawal of inadvertently
erroneous bids before or after | ||||||
21 | award, or cancellation of awards of
contracts based on bid
| ||||||
22 | mistakes, shall be permitted in accordance with rules.
After | ||||||
23 | bid opening, no
changes in bid prices or other provisions of | ||||||
24 | bids prejudicial to
the interest of the State or fair
| ||||||
25 | competition shall be permitted. All decisions to permit the
| ||||||
26 | correction or withdrawal of bids
based on bid mistakes shall be |
| |||||||
| |||||||
1 | supported by written determination
made by a State purchasing | ||||||
2 | officer.
| ||||||
3 | (g) Award. The contract shall be awarded with reasonable
| ||||||
4 | promptness by written notice
to the lowest responsible and | ||||||
5 | responsive bidder whose bid meets
the requirements and criteria
| ||||||
6 | set forth in the invitation for bids, except when a State | ||||||
7 | purchasing officer
determines it is not in the best interest of | ||||||
8 | the State and by written
explanation determines another bidder | ||||||
9 | shall receive the award. The explanation
shall appear in the | ||||||
10 | appropriate volume of the Illinois Procurement Bulletin. The | ||||||
11 | written explanation must include:
| ||||||
12 | (1) a description of the agency's needs; | ||||||
13 | (2) a determination that the anticipated cost will be | ||||||
14 | fair and reasonable; | ||||||
15 | (3) a listing of all responsible and responsive | ||||||
16 | bidders; and | ||||||
17 | (4) the name of the bidder selected, the total contract | ||||||
18 | price, and the reasons for selecting that bidder. | ||||||
19 | Each chief procurement officer may adopt guidelines to | ||||||
20 | implement the requirements of this subsection (g). | ||||||
21 | The written explanation shall be filed with the Legislative | ||||||
22 | Audit Commission and the Procurement Policy Board, and be made | ||||||
23 | available for inspection by the public, within 30 days after | ||||||
24 | the agency's decision to award the contract. | ||||||
25 | (h) Multi-step sealed bidding. When it is considered
| ||||||
26 | impracticable to initially prepare
a purchase description to |
| |||||||
| |||||||
1 | support an award based on price, an
invitation for bids may be | ||||||
2 | issued
requesting the submission of unpriced offers to be | ||||||
3 | followed by an
invitation for bids limited to
those bidders | ||||||
4 | whose offers have been qualified under the criteria
set forth | ||||||
5 | in the first solicitation.
| ||||||
6 | (i) Alternative procedures. Notwithstanding any other | ||||||
7 | provision of this Act to the contrary, the Director of the | ||||||
8 | Illinois Power Agency may create alternative bidding | ||||||
9 | procedures to be used in procuring professional services under | ||||||
10 | subsections (a) and (c) of Section 1-75 and subsection (d) of | ||||||
11 | Section 1-78 of the Illinois Power Agency Act and Section | ||||||
12 | 16-111.5(c) of the Public Utilities Act and to procure | ||||||
13 | renewable energy resources under Section 1-56 of the Illinois | ||||||
14 | Power Agency Act. These alternative procedures shall be set | ||||||
15 | forth together with the other criteria contained in the | ||||||
16 | invitation for bids, and shall appear in the appropriate volume | ||||||
17 | of the Illinois Procurement Bulletin.
| ||||||
18 | (j) Reverse auction. Notwithstanding any other provision | ||||||
19 | of this Section and in accordance with rules adopted by the | ||||||
20 | chief procurement officer, that chief procurement officer may | ||||||
21 | procure supplies or services through a competitive electronic | ||||||
22 | auction bidding process after the chief procurement officer | ||||||
23 | determines that the use of such a process will be in the best | ||||||
24 | interest of the State. The chief procurement officer shall | ||||||
25 | publish that determination in his or her next volume of the | ||||||
26 | Illinois Procurement Bulletin. |
| |||||||
| |||||||
1 | An invitation for bids shall be issued and shall include | ||||||
2 | (i) a procurement description, (ii) all contractual terms, | ||||||
3 | whenever practical, and (iii) conditions applicable to the | ||||||
4 | procurement, including a notice that bids will be received in | ||||||
5 | an electronic auction manner. | ||||||
6 | Public notice of the invitation for bids shall be given in | ||||||
7 | the same manner as provided in subsection (c). | ||||||
8 | Bids shall be accepted electronically at the time and in | ||||||
9 | the manner designated in the invitation for bids. During the | ||||||
10 | auction, a bidder's price shall be disclosed to other bidders. | ||||||
11 | Bidders shall have the opportunity to reduce their bid prices | ||||||
12 | during the auction. At the conclusion of the auction, the | ||||||
13 | record of the bid prices received and the name of each bidder | ||||||
14 | shall be open to public inspection. | ||||||
15 | After the auction period has terminated, withdrawal of bids | ||||||
16 | shall be permitted as provided in subsection (f). | ||||||
17 | The contract shall be awarded within 60 calendar days after | ||||||
18 | the auction by written notice to the lowest responsible bidder, | ||||||
19 | or all bids shall be rejected except as otherwise provided in | ||||||
20 | this Code. Extensions of the date for the award may be made by | ||||||
21 | mutual written consent of the State purchasing officer and the | ||||||
22 | lowest responsible bidder. | ||||||
23 | This subsection does not apply to (i) procurements of | ||||||
24 | professional and artistic services, (ii) telecommunications | ||||||
25 | services, communication services, and information services,
| ||||||
26 | and (iii) contracts for construction projects, including |
| |||||||
| |||||||
1 | design professional services. | ||||||
2 | (Source: P.A. 99-906, eff. 6-1-17; 100-43, eff. 8-9-17.) | ||||||
3 | Section 20-910. The Prevailing Wage Act is amended by | ||||||
4 | changing Section 5 as follows:
| ||||||
5 | (820 ILCS 130/5) (from Ch. 48, par. 39s-5)
| ||||||
6 | (Text of Section before amendment by P.A. 100-1177 ) | ||||||
7 | Sec. 5. Certified payroll.
| ||||||
8 | (a) Any contractor and each subcontractor who participates | ||||||
9 | in public works shall: | ||||||
10 | (1) make and keep, for a period of not less
than 3 | ||||||
11 | years from the date of the last payment made before January | ||||||
12 | 1, 2014 (the effective date of Public Act 98-328) and for a | ||||||
13 | period of 5 years from the date of the last payment made on | ||||||
14 | or after January 1, 2014 (the effective date of Public Act | ||||||
15 | 98-328) on a contract or subcontract for public works, | ||||||
16 | records of all laborers, mechanics, and other workers | ||||||
17 | employed by them on the project; the records shall include | ||||||
18 | (i) the worker's name, (ii) the worker's address, (iii) the | ||||||
19 | worker's telephone number
when available, (iv) the | ||||||
20 | worker's social security number, (v) the worker's | ||||||
21 | classification or classifications, (vi) the worker's skill | ||||||
22 | level, such as apprentice or journeyman, (vii) (vi) the | ||||||
23 | worker's gross and net wages paid in each pay period, | ||||||
24 | (viii) (vii) the worker's number of hours worked each day, |
| |||||||
| |||||||
1 | (ix) (viii) the worker's starting and ending times of work | ||||||
2 | each day, (x) (ix) the worker's hourly wage rate, (xi) (x) | ||||||
3 | the worker's hourly overtime wage rate, (xii) (xi) the | ||||||
4 | worker's hourly fringe benefit rates, (xiii) (xii) the name | ||||||
5 | and address of each fringe benefit fund, (xiv) (xiii) the | ||||||
6 | plan sponsor of each fringe benefit, if applicable, and | ||||||
7 | (xv) (xiv) the plan administrator of each fringe benefit, | ||||||
8 | if applicable; and | ||||||
9 | (2) no later than the 15th day of each calendar month | ||||||
10 | file a certified payroll for the immediately preceding | ||||||
11 | month with the public body in charge of the project. A | ||||||
12 | certified payroll must be filed for only those calendar | ||||||
13 | months during which construction on a public works project | ||||||
14 | has occurred. The certified payroll shall consist of a | ||||||
15 | complete copy of the records identified in paragraph (1) of | ||||||
16 | this subsection (a), but may exclude the starting and | ||||||
17 | ending times of work each day. The certified payroll shall | ||||||
18 | be accompanied by a statement signed by the contractor or | ||||||
19 | subcontractor or an officer, employee, or agent of the | ||||||
20 | contractor or subcontractor which avers that: (i) he or she | ||||||
21 | has examined the certified payroll records required to be | ||||||
22 | submitted by the Act and such records are true and | ||||||
23 | accurate; (ii) the hourly rate paid to each worker is not | ||||||
24 | less than the general prevailing rate of hourly wages | ||||||
25 | required by this Act; and (iii) the contractor or | ||||||
26 | subcontractor is aware that filing a certified payroll that |
| |||||||
| |||||||
1 | he or she knows to be false is a Class A misdemeanor. A | ||||||
2 | general contractor is not prohibited from relying on the | ||||||
3 | certification of a lower tier subcontractor, provided the | ||||||
4 | general contractor does not knowingly rely upon a | ||||||
5 | subcontractor's false certification. Any contractor or | ||||||
6 | subcontractor subject to this Act and any officer, | ||||||
7 | employee, or agent of such contractor or subcontractor | ||||||
8 | whose duty as such officer, employee, or agent it is to | ||||||
9 | file such certified payroll who willfully fails to file | ||||||
10 | such a certified payroll on or before the date such | ||||||
11 | certified payroll is required by this paragraph to be filed | ||||||
12 | and any person who willfully files a false certified | ||||||
13 | payroll that is false as to any material fact is in | ||||||
14 | violation of this Act and guilty of a Class A misdemeanor. | ||||||
15 | The public body in charge of the project shall keep the | ||||||
16 | records submitted in accordance with this paragraph (2) of | ||||||
17 | subsection (a) before January 1, 2014 (the effective date | ||||||
18 | of Public Act 98-328) for a period of not less than 3 | ||||||
19 | years, and the records submitted in accordance with this | ||||||
20 | paragraph (2) of subsection (a) on or after January 1, 2014 | ||||||
21 | (the effective date of Public Act 98-328) for a period of 5 | ||||||
22 | years, from the date of the last payment for work on a | ||||||
23 | contract or subcontract for public works. The records | ||||||
24 | submitted in accordance with this paragraph (2) of | ||||||
25 | subsection (a) shall be considered public records, except | ||||||
26 | an employee's address, telephone number, and social |
| |||||||
| |||||||
1 | security number, and made available in accordance with the | ||||||
2 | Freedom of Information Act. The public body shall accept | ||||||
3 | any reasonable submissions by the contractor that meet the | ||||||
4 | requirements of this Section.
| ||||||
5 | A contractor, subcontractor, or public body may retain | ||||||
6 | records required under this Section in paper or electronic | ||||||
7 | format. | ||||||
8 | (b) Upon 7 business days' notice, the contractor and each | ||||||
9 | subcontractor shall make available for inspection and copying | ||||||
10 | at a location within this State during reasonable hours, the | ||||||
11 | records identified in paragraph (1) of subsection (a) of this | ||||||
12 | Section to the public body
in charge of the project, its | ||||||
13 | officers and agents, the Director of Labor
and his deputies and | ||||||
14 | agents, and to federal, State, or local law enforcement | ||||||
15 | agencies and prosecutors. | ||||||
16 | (c) A contractor or subcontractor who remits contributions | ||||||
17 | to fringe benefit funds that are jointly maintained and jointly | ||||||
18 | governed by one or more employers and one or more labor | ||||||
19 | organizations in accordance with the federal Labor Management | ||||||
20 | Relations Act shall make and keep certified payroll records | ||||||
21 | that include the information required under items (i) through | ||||||
22 | (ix) (viii) of paragraph (1) of subsection (a) only. However, | ||||||
23 | the information required under items (x) (ix) through (xv) | ||||||
24 | (xiv) of paragraph (1) of subsection (a) shall be required for | ||||||
25 | any contractor or subcontractor who remits contributions to a | ||||||
26 | fringe benefit fund that is not jointly maintained and jointly |
| |||||||
| |||||||
1 | governed by one or more employers and one or more labor | ||||||
2 | organizations in accordance with the federal Labor Management | ||||||
3 | Relations Act. | ||||||
4 | (Source: P.A. 97-571, eff. 1-1-12; 98-328, eff. 1-1-14; 98-482, | ||||||
5 | eff. 1-1-14; 98-756, eff. 7-16-14.)
| ||||||
6 | (Text of Section after amendment by P.A. 100-1177 ) | ||||||
7 | Sec. 5. Certified payroll.
| ||||||
8 | (a) Any contractor and each subcontractor who participates | ||||||
9 | in public works shall: | ||||||
10 | (1) make and keep, for a period of not less
than 3 | ||||||
11 | years from the date of the last payment made before January | ||||||
12 | 1, 2014 (the effective date of Public Act 98-328) and for a | ||||||
13 | period of 5 years from the date of the last payment made on | ||||||
14 | or after January 1, 2014 (the effective date of Public Act | ||||||
15 | 98-328) on a contract or subcontract for public works, | ||||||
16 | records of all laborers, mechanics, and other workers | ||||||
17 | employed by them on the project; the records shall include | ||||||
18 | (i) the worker's name, (ii) the worker's address, (iii) the | ||||||
19 | worker's telephone number
when available, (iv) the last 4 | ||||||
20 | digits of the worker's social security number, (v) the | ||||||
21 | worker's gender, (vi) the worker's race, (vii) the
worker's | ||||||
22 | ethnicity, (viii) veteran status, (ix) the worker's | ||||||
23 | classification or classifications, (x) the worker's skill | ||||||
24 | level, such as apprentice or journeyman, (xi) (x) the | ||||||
25 | worker's gross and net wages paid in each pay period, (xii) |
| |||||||
| |||||||
1 | (xi) the worker's number of hours worked each day, (xiii) | ||||||
2 | (xii) the worker's starting and ending times of work each | ||||||
3 | day, (xiv) (xiii) the worker's hourly wage rate, (xv) (xiv) | ||||||
4 | the worker's hourly overtime wage rate, (xvi) (xv) the | ||||||
5 | worker's hourly fringe benefit rates, (xvii) (xvi) the name | ||||||
6 | and address of each fringe benefit fund, (xviii) (xvii) the | ||||||
7 | plan sponsor of each fringe benefit, if applicable, and | ||||||
8 | (xix) (xviii) the plan administrator of each fringe | ||||||
9 | benefit, if applicable; and | ||||||
10 | (2) no later than the 15th day of each calendar month | ||||||
11 | file a certified payroll for the immediately preceding | ||||||
12 | month with the public body in charge of the project until | ||||||
13 | the Department of Labor activates the database created | ||||||
14 | under Section 5.1 at which time certified payroll shall | ||||||
15 | only be submitted to that database, except for projects | ||||||
16 | done by State agencies that opt to have contractors submit | ||||||
17 | certified payrolls directly to that State agency. A State | ||||||
18 | agency that opts to directly receive certified payrolls | ||||||
19 | must submit the required information in a specified | ||||||
20 | electronic format to the Department of Labor no later than | ||||||
21 | 10 days after the certified payroll was filed with the | ||||||
22 | State agency. A certified payroll must be filed for only | ||||||
23 | those calendar months during which construction on a public | ||||||
24 | works project has occurred. The certified payroll shall | ||||||
25 | consist of a complete copy of the records identified in | ||||||
26 | paragraph (1) of this subsection (a), but may exclude the |
| |||||||
| |||||||
1 | starting and ending times of work each day. The certified | ||||||
2 | payroll shall be accompanied by a statement signed by the | ||||||
3 | contractor or subcontractor or an officer, employee, or | ||||||
4 | agent of the contractor or subcontractor which avers that: | ||||||
5 | (i) he or she has examined the certified payroll records | ||||||
6 | required to be submitted by the Act and such records are | ||||||
7 | true and accurate; (ii) the hourly rate paid to each worker | ||||||
8 | is not less than the general prevailing rate of hourly | ||||||
9 | wages required by this Act; and (iii) the contractor or | ||||||
10 | subcontractor is aware that filing a certified payroll that | ||||||
11 | he or she knows to be false is a Class A misdemeanor. A | ||||||
12 | general contractor is not prohibited from relying on the | ||||||
13 | certification of a lower tier subcontractor, provided the | ||||||
14 | general contractor does not knowingly rely upon a | ||||||
15 | subcontractor's false certification. Any contractor or | ||||||
16 | subcontractor subject to this Act and any officer, | ||||||
17 | employee, or agent of such contractor or subcontractor | ||||||
18 | whose duty as such officer, employee, or agent it is to | ||||||
19 | file such certified payroll who willfully fails to file | ||||||
20 | such a certified payroll on or before the date such | ||||||
21 | certified payroll is required by this paragraph to be filed | ||||||
22 | and any person who willfully files a false certified | ||||||
23 | payroll that is false as to any material fact is in | ||||||
24 | violation of this Act and guilty of a Class A misdemeanor. | ||||||
25 | The public body in charge of the project shall keep the | ||||||
26 | records submitted in accordance with this paragraph (2) of |
| |||||||
| |||||||
1 | subsection (a) before January 1, 2014 (the effective date | ||||||
2 | of Public Act 98-328) for a period of not less than 3 | ||||||
3 | years, and the records submitted in accordance with this | ||||||
4 | paragraph (2) of subsection (a) on or after January 1, 2014 | ||||||
5 | (the effective date of Public Act 98-328) for a period of 5 | ||||||
6 | years, from the date of the last payment for work on a | ||||||
7 | contract or subcontract for public works or until the | ||||||
8 | Department of Labor activates the database created under | ||||||
9 | Section 5.1, whichever is less. After the activation of the | ||||||
10 | database created under Section 5.1, the Department of Labor | ||||||
11 | rather than the public body in charge of the project shall | ||||||
12 | keep the records and maintain the database. The records | ||||||
13 | submitted in accordance with this paragraph (2) of | ||||||
14 | subsection (a) shall be considered public records, except | ||||||
15 | an employee's address, telephone number, social security | ||||||
16 | number, race, ethnicity, and gender, and made available in | ||||||
17 | accordance with the Freedom of Information Act. The public | ||||||
18 | body shall accept any reasonable submissions by the | ||||||
19 | contractor that meet the requirements of this Section.
| ||||||
20 | A contractor, subcontractor, or public body may retain | ||||||
21 | records required under this Section in paper or electronic | ||||||
22 | format. | ||||||
23 | (b) Upon 7 business days' notice, the contractor and each | ||||||
24 | subcontractor shall make available for inspection and copying | ||||||
25 | at a location within this State during reasonable hours, the | ||||||
26 | records identified in paragraph (1) of subsection (a) of this |
| |||||||
| |||||||
1 | Section to the public body
in charge of the project, its | ||||||
2 | officers and agents, the Director of Labor
and his deputies and | ||||||
3 | agents, and to federal, State, or local law enforcement | ||||||
4 | agencies and prosecutors. | ||||||
5 | (c) A contractor or subcontractor who remits contributions | ||||||
6 | to fringe benefit funds that are jointly maintained and jointly | ||||||
7 | governed by one or more employers and one or more labor | ||||||
8 | organizations in accordance with the federal Labor Management | ||||||
9 | Relations Act shall make and keep certified payroll records | ||||||
10 | that include the information required under items (i) through | ||||||
11 | (viii) of paragraph (1) of subsection (a) only. However, the | ||||||
12 | information required under items (ix) through (xv) (xiv) of | ||||||
13 | paragraph (1) of subsection (a) shall be required for any | ||||||
14 | contractor or subcontractor who remits contributions to a | ||||||
15 | fringe benefit fund that is not jointly maintained and jointly | ||||||
16 | governed by one or more employers and one or more labor | ||||||
17 | organizations in accordance with the federal Labor Management | ||||||
18 | Relations Act. | ||||||
19 | (Source: P.A. 100-1177, eff. 6-1-19.)
| ||||||
20 | Article 25. Sports Wagering Act | ||||||
21 | Section 25-1. Short title. This Article may be cited as the | ||||||
22 | Sports Wagering Act. References in
this Article to "this Act" | ||||||
23 | mean this Article. |
| |||||||
| |||||||
1 | Section 25-5. Legislative findings. The General Assembly | ||||||
2 | recognizes the promotion of public safety is an important | ||||||
3 | consideration for sports leagues, teams, players, and fans at | ||||||
4 | large. All persons who present sporting contests are encouraged | ||||||
5 | to take reasonable measures to ensure the safety and security | ||||||
6 | of all involved or attending sporting contests. Persons who | ||||||
7 | present sporting contests are encouraged to establish codes of | ||||||
8 | conduct that forbid all persons associated with the sporting | ||||||
9 | contest from engaging in violent behavior and to hire, train, | ||||||
10 | and equip safety and security personnel to enforce those codes | ||||||
11 | of conduct. Persons who present sporting contests are further | ||||||
12 | encouraged to provide public notice of those codes of conduct. | ||||||
13 | Section 25-10. Definitions. As used in this Act: | ||||||
14 | "Adjusted gross sports wagering receipts" means a master | ||||||
15 | sports wagering licensee's gross sports wagering receipts, | ||||||
16 | less winnings paid to wagerers in such games. | ||||||
17 | "Athlete" means any current or former professional athlete | ||||||
18 | or collegiate athlete. | ||||||
19 | "Board" means the Illinois Gaming Board. | ||||||
20 | "Covered persons" includes athletes; umpires, referees, | ||||||
21 | and officials; personnel associated with clubs, teams, | ||||||
22 | leagues, and athletic associations; medical professionals | ||||||
23 | (including athletic trainers) who provide services to athletes | ||||||
24 | and players; and the family members and associates of these | ||||||
25 | persons where required to serve the purposes of this Act. |
| |||||||
| |||||||
1 | "Department" means the Department of the Lottery. | ||||||
2 | "Gaming facility" means a facility at which gambling | ||||||
3 | operations are conducted under the Illinois Gambling Act, | ||||||
4 | pari-mutuel wagering is conducted under the Illinois Horse | ||||||
5 | Racing Act of 1975, or sports wagering is conducted under this | ||||||
6 | Act. | ||||||
7 | "Official league data" means statistics, results, | ||||||
8 | outcomes, and other data related to a sports event obtained | ||||||
9 | pursuant to an agreement with the relevant sports governing | ||||||
10 | body, or an entity expressly authorized by the sports governing | ||||||
11 | body to provide such information to licensees, that authorizes | ||||||
12 | the use of such data for determining the outcome of tier 2 | ||||||
13 | sports wagers on such sports events. | ||||||
14 | "Organization licensee" has the meaning given to that term | ||||||
15 | in the Illinois Horse Racing Act of 1975. | ||||||
16 | "Owners licensee" means the holder of an owners license | ||||||
17 | under the Illinois Gambling Act. | ||||||
18 | "Person" means an individual, partnership, committee, | ||||||
19 | association, corporation, or any other organization or group of | ||||||
20 | persons. | ||||||
21 | "Personal biometric data" means an athlete's information | ||||||
22 | derived from DNA, heart rate, blood pressure, perspiration | ||||||
23 | rate, internal or external body temperature, hormone levels, | ||||||
24 | glucose levels, hydration levels, vitamin levels, bone | ||||||
25 | density, muscle density, and sleep patterns. | ||||||
26 | "Prohibited conduct" includes any statement, action, and |
| |||||||
| |||||||
1 | other communication intended to influence, manipulate, or | ||||||
2 | control a betting outcome of a sporting contest or of any | ||||||
3 | individual occurrence or performance in a sporting contest in | ||||||
4 | exchange for financial gain or to avoid financial or physical | ||||||
5 | harm. "Prohibited conduct" includes statements, actions, and | ||||||
6 | communications made to a covered person by a third party, such | ||||||
7 | as a family member or through social media. "Prohibited | ||||||
8 | conduct" does not include statements, actions, or | ||||||
9 | communications made or sanctioned by a team or sports governing | ||||||
10 | body. | ||||||
11 | "Qualified applicant" means an applicant for a license | ||||||
12 | under this Act whose application meets the mandatory minimum | ||||||
13 | qualification criteria as required by the Board. | ||||||
14 | "Sporting contest" means a sports event or game on which | ||||||
15 | the State allows sports wagering to occur under this Act. | ||||||
16 | "Sports event" means a professional sport or athletic | ||||||
17 | event, a collegiate sport or athletic event, a motor race | ||||||
18 | event, or any other event or competition of relative skill | ||||||
19 | authorized by the Board under this Act. | ||||||
20 | "Sports facility" means a facility that hosts sports events | ||||||
21 | and holds a seating capacity greater than 17,000 persons. | ||||||
22 | "Sports governing body" means the organization that | ||||||
23 | prescribes final rules and enforces codes of conduct with | ||||||
24 | respect to a sports event and participants therein. | ||||||
25 | "Sports wagering" means accepting wagers on sports events | ||||||
26 | or portions of sports events, or on the individual performance |
| |||||||
| |||||||
1 | statistics of athletes in a sports event or combination of | ||||||
2 | sports events, by any system or method of wagering, including, | ||||||
3 | but not limited to, in person or over the Internet through | ||||||
4 | websites and on mobile devices. "Sports wagering" includes, but | ||||||
5 | is not limited to, single-game bets, teaser bets, parlays, | ||||||
6 | over-under, moneyline, pools, exchange wagering, in-game | ||||||
7 | wagering, in-play bets, proposition bets, and straight bets. | ||||||
8 | "Sports wagering account" means a financial record | ||||||
9 | established by a master sports wagering licensee for an | ||||||
10 | individual patron in which the patron may deposit and withdraw | ||||||
11 | funds for sports wagering and other authorized purchases and to | ||||||
12 | which the master sports wagering licensee may credit winnings | ||||||
13 | or other amounts due to that patron or authorized by that | ||||||
14 | patron. | ||||||
15 | "Tier 1 sports wager" means a sports wager that is | ||||||
16 | determined solely by the final score or final outcome of the | ||||||
17 | sports event and is placed before the sports event has begun. | ||||||
18 | "Tier 2 sports wager" means a sports wager that is not a | ||||||
19 | tier 1 sports wager. | ||||||
20 | "Wager" means a sum of money or thing of value risked on an | ||||||
21 | uncertain occurrence. | ||||||
22 | "Winning bidder" means a qualified applicant for a master | ||||||
23 | sports wagering license chosen through the competitive | ||||||
24 | selection process under Section 25-45. | ||||||
25 | Section 25-15. Board duties and powers. |
| |||||||
| |||||||
1 | (a) Except for sports wagering conducted under Section | ||||||
2 | 25-70, the Board shall have the authority to regulate the | ||||||
3 | conduct of sports wagering under this Act. | ||||||
4 | (b) The Board may adopt any rules the Board considers | ||||||
5 | necessary for the successful implementation, administration, | ||||||
6 | and enforcement of this Act, except for Section 25-70. Rules | ||||||
7 | proposed by the Board may be adopted as emergency rules | ||||||
8 | pursuant to Section 5-45 of the Illinois Administrative | ||||||
9 | Procedure Act. | ||||||
10 | (c) The Board shall levy and collect all fees, surcharges, | ||||||
11 | civil penalties, and monthly taxes on adjusted gross sports | ||||||
12 | wagering receipts imposed by this Act and deposit all moneys | ||||||
13 | into the Sports Wagering Fund, except as otherwise provided | ||||||
14 | under this Act. | ||||||
15 | (d) The Board may exercise any other powers necessary to | ||||||
16 | enforce the provisions of this Act that it regulates and the | ||||||
17 | rules of the Board. | ||||||
18 | (e) The Board shall adopt rules for a license to be | ||||||
19 | employed by a master sports wagering licensee when the employee | ||||||
20 | works in a designated gaming area that has sports wagering or | ||||||
21 | performs duties in furtherance of or associated with the | ||||||
22 | operation of sports wagering by the master sports wagering | ||||||
23 | licensee (occupational license), which shall require an annual | ||||||
24 | license fee of $250. License fees shall be deposited into the | ||||||
25 | State Gaming Fund and used for the administration of this Act. | ||||||
26 | (f) The Board may require that licensees share, in real |
| |||||||
| |||||||
1 | time and at the sports wagering account level, information | ||||||
2 | regarding a wagerer, amount and type of wager, the time the | ||||||
3 | wager was placed, the location of the wager, including the | ||||||
4 | Internet protocol address, if applicable, the outcome of the | ||||||
5 | wager, and records of abnormal wagering activity. Information | ||||||
6 | shared under this subsection (f) must be submitted in the form | ||||||
7 | and manner as required by rule. If a sports governing body has | ||||||
8 | notified the Board that real-time information sharing for | ||||||
9 | wagers placed on its sports events is necessary and desirable, | ||||||
10 | licensees may share the same information in the form and manner | ||||||
11 | required by the Board by rule with the sports governing body or | ||||||
12 | its designee with respect to wagers on its sports events | ||||||
13 | subject to applicable federal, State, or local laws or | ||||||
14 | regulations, including, without limitation, privacy laws and | ||||||
15 | regulations. Such information may be provided in anonymized | ||||||
16 | form and may be used by a sports governing body solely for | ||||||
17 | integrity purposes. For purposes of this subsection (f), | ||||||
18 | "real-time" means a commercially reasonable periodic interval. | ||||||
19 | (g) A master sports wagering licensee, professional sports | ||||||
20 | team, league, or association, sports governing body, or | ||||||
21 | institution of higher education may submit to the Board in | ||||||
22 | writing a request to prohibit a type or form of wagering if the | ||||||
23 | master sports wagering licensee, professional sports team, | ||||||
24 | league, or association, sports governing body, or institution | ||||||
25 | of higher education believes that such wagering by type or form | ||||||
26 | is contrary to public policy, unfair to consumers, or affects |
| |||||||
| |||||||
1 | the integrity of a particular sport or the sports betting | ||||||
2 | industry. The Board shall grant the request upon a | ||||||
3 | demonstration of good cause from the requester and consultation | ||||||
4 | with licensees. The Board shall respond to a request pursuant | ||||||
5 | to this subsection (g) concerning a particular event before the | ||||||
6 | start of the event or, if it is not feasible to respond before | ||||||
7 | the start of the event, as soon as practicable. | ||||||
8 | (h) The Board and master sports wagering licensees may | ||||||
9 | cooperate with investigations conducted by sports governing | ||||||
10 | bodies or law enforcement agencies, including, but not limited | ||||||
11 | to, providing and facilitating the provision of account-level | ||||||
12 | betting information and audio or video files relating to | ||||||
13 | persons placing wagers. | ||||||
14 | (i) A master sports wagering licensee shall make | ||||||
15 | commercially reasonable efforts to promptly notify the Board | ||||||
16 | any information relating to: | ||||||
17 | (1) criminal or disciplinary proceedings commenced | ||||||
18 | against the master sports wagering licensee in connection | ||||||
19 | with its operations; | ||||||
20 | (2) abnormal wagering activity or patterns that may | ||||||
21 | indicate a concern with the integrity of a sports event or | ||||||
22 | sports events; | ||||||
23 | (3) any potential breach of the relevant sports | ||||||
24 | governing body's internal rules and codes of conduct | ||||||
25 | pertaining to sports wagering that a licensee has knowledge | ||||||
26 | of; |
| |||||||
| |||||||
1 | (4) any other conduct that corrupts a wagering outcome | ||||||
2 | of a sports event or sports events for purposes of | ||||||
3 | financial gain, including match fixing; and | ||||||
4 | (5) suspicious or illegal wagering activities, | ||||||
5 | including use of funds derived from illegal activity, | ||||||
6 | wagers to conceal or launder funds derived from illegal | ||||||
7 | activity, using agents to place wagers, and using false | ||||||
8 | identification. | ||||||
9 | A master sports wagering licensee shall also make | ||||||
10 | commercially reasonable efforts to promptly report information | ||||||
11 | relating to conduct described in paragraphs (2), (3), and (4) | ||||||
12 | of this subsection (i) to the relevant sports governing body. | ||||||
13 | Section 25-20. Licenses required. | ||||||
14 | (a) No person may engage in any activity in connection with | ||||||
15 | sports wagering in this State unless all necessary licenses | ||||||
16 | have been obtained in accordance with this Act and the rules of | ||||||
17 | the Board and the Department. The following licenses shall be | ||||||
18 | issued under this Act: | ||||||
19 | (1) master sports wagering license; | ||||||
20 | (2) occupational license; | ||||||
21 | (3) supplier license; | ||||||
22 | (4) management services provider license | ||||||
23 | (5) tier 2 official league data provider license; and | ||||||
24 | (6) central system provider license. | ||||||
25 | No person or entity may engage in a sports wagering |
| |||||||
| |||||||
1 | operation or activity without first obtaining the appropriate | ||||||
2 | license. | ||||||
3 | (b) An applicant for a license issued under this Act shall | ||||||
4 | submit an application to the Board in the form the Board | ||||||
5 | requires. The applicant shall submit fingerprints for a | ||||||
6 | national criminal records check by the Department of State | ||||||
7 | Police and the Federal Bureau of Investigation. The | ||||||
8 | fingerprints shall be furnished by the applicant's officers and | ||||||
9 | directors (if a corporation), members (if a limited liability | ||||||
10 | company), and partners (if a partnership). The fingerprints | ||||||
11 | shall be accompanied by a signed authorization for the release | ||||||
12 | of information by the Federal Bureau of Investigation. The | ||||||
13 | Board may require additional background checks on licensees | ||||||
14 | when they apply for license renewal, and an applicant convicted | ||||||
15 | of a disqualifying offense shall not be licensed. | ||||||
16 | (c) Each master sports wagering licensee shall display the | ||||||
17 | license conspicuously in the licensee's place of business or | ||||||
18 | have the license available for inspection by an agent of the | ||||||
19 | Board or a law enforcement agency. | ||||||
20 | (d) Each holder of an occupational license shall carry the | ||||||
21 | license and have some indicia of licensure prominently | ||||||
22 | displayed on his or her person when present in a gaming | ||||||
23 | facility licensed under this Act at all times, in accordance | ||||||
24 | with the rules of the Board. | ||||||
25 | (e) Each person licensed under this Act shall give the | ||||||
26 | Board written notice within 30 days after a material change to |
| |||||||
| |||||||
1 | information provided in the licensee's application for a | ||||||
2 | license or renewal. | ||||||
3 | Section 25-25. Sports wagering authorized. | ||||||
4 | (a) Notwithstanding any provision of law to the contrary, | ||||||
5 | the operation of sports wagering is only lawful when conducted | ||||||
6 | in accordance with the provisions of this Act and the rules of | ||||||
7 | the Illinois Gaming Board and the Department of the Lottery. | ||||||
8 | (b) A person placing a wager under this Act shall be at | ||||||
9 | least 21 years of age. | ||||||
10 | (c) A licensee under this Act may not accept a wager on a | ||||||
11 | minor league sports event. | ||||||
12 | (d) A licensee under this Act may not accept a wager for a | ||||||
13 | sports event involving an Illinois collegiate team. | ||||||
14 | (e) A licensee under this Act may only accept a wager from | ||||||
15 | a person physically located in the State. | ||||||
16 | (f) Master sports wagering licensees may use any data | ||||||
17 | source for determining the results of all tier 1 sports wagers. | ||||||
18 | (g) A sports governing body headquartered in the United | ||||||
19 | States may notify the Board that it desires to supply official | ||||||
20 | league data to master sports wagering licensees for determining | ||||||
21 | the results of tier 2 sports wagers. Such notification shall be | ||||||
22 | made in the form and manner as the Board may require. If a | ||||||
23 | sports governing body does not notify the Board of its desire | ||||||
24 | to supply official league data, a master sports wagering | ||||||
25 | licensee may use any data source for determining the results of |
| |||||||
| |||||||
1 | any and all tier 2 sports wagers on sports contests for that | ||||||
2 | sports governing body. | ||||||
3 | Within 30 days of a sports governing body notifying the | ||||||
4 | Board, master sports wagering licensees shall use only official | ||||||
5 | league data to determine the results of tier 2 sports wagers on | ||||||
6 | sports events sanctioned by that sports governing body, unless: | ||||||
7 | (1) the sports governing body or designee cannot provide a feed | ||||||
8 | of official league data to determine the results of a | ||||||
9 | particular type of tier 2 sports wager, in which case master | ||||||
10 | sports wagering licensees may use any data source for | ||||||
11 | determining the results of the applicable tier 2 sports wager | ||||||
12 | until such time as such data feed becomes available on | ||||||
13 | commercially reasonable terms; or (2) a master sports wagering | ||||||
14 | licensee can demonstrate to the Board that the sports governing | ||||||
15 | body or its designee cannot provide a feed of official league | ||||||
16 | data to the master sports wagering licensee on commercially | ||||||
17 | reasonable terms. During the pendency of the Board's | ||||||
18 | determination, such master sports wagering licensee may use any | ||||||
19 | data source for determining the results of any and all tier 2 | ||||||
20 | sports wagers. | ||||||
21 | (h) A licensee under this Act may not accept wagers on a | ||||||
22 | kindergarten through 12th grade sports event. | ||||||
23 | Section 25-30. Master sports wagering license issued to an | ||||||
24 | organization licensee. | ||||||
25 | (a) An organization licensee may apply to the Board for a |
| |||||||
| |||||||
1 | master sports wagering license. To the extent permitted by | ||||||
2 | federal and State law, the Board shall actively seek to achieve | ||||||
3 | racial, ethnic, and geographic diversity when issuing master | ||||||
4 | sports wagering licenses to organization licensees and | ||||||
5 | encourage minority-owned businesses, women-owned businesses, | ||||||
6 | veteran-owned businesses, and businesses owned by persons with | ||||||
7 | disabilities to apply for licensure. Additionally, the report | ||||||
8 | published under subsection (m) of Section 25-45 shall impact | ||||||
9 | the issuance of the master sports wagering license to the | ||||||
10 | extent permitted by federal and State law. | ||||||
11 | For the purposes of this subsection (a), "minority-owned | ||||||
12 | business", "women-owned business", and "business owned by | ||||||
13 | persons with disabilities" have the meanings given to those | ||||||
14 | terms in Section 2 of the Business Enterprise for Minorities, | ||||||
15 | Women, and Persons with Disabilities Act. | ||||||
16 | (b) Except as otherwise provided in this subsection (b), | ||||||
17 | the initial license fee for a master sports wagering license | ||||||
18 | for an organization licensee is 5% of its handle from the | ||||||
19 | preceding calendar year or the lowest amount that is required | ||||||
20 | to be paid as an initial license fee by an owners licensee | ||||||
21 | under subsection (b) of Section 25-35, whichever is greater. No | ||||||
22 | initial license fee shall exceed $10,000,000. An organization | ||||||
23 | licensee licensed on the effective date of this Act shall pay | ||||||
24 | the initial master sports wagering license fee by July 1, 2020. | ||||||
25 | For an organization licensee licensed after the effective date | ||||||
26 | of this Act, the master sports wagering license fee shall be |
| |||||||
| |||||||
1 | $5,000,000, but the amount shall be adjusted 12 months after | ||||||
2 | the organization licensee begins racing operations based on 5% | ||||||
3 | of its handle from the first 12 months of racing operations. | ||||||
4 | The master sports wagering license is valid for 4 years. | ||||||
5 | (c) The organization licensee may renew the master sports | ||||||
6 | wagering license for a period of 4 years by paying a $1,000,000 | ||||||
7 | renewal fee to the Board. | ||||||
8 | (d) An organization licensee issued a master sports | ||||||
9 | wagering license may conduct sports wagering: | ||||||
10 | (1) at its facility at which inter-track wagering is | ||||||
11 | conducted pursuant to an inter-track wagering license | ||||||
12 | under the Illinois Horse Racing Act of 1975; | ||||||
13 | (2) at 3 inter-track wagering locations if the | ||||||
14 | inter-track wagering location licensee from which it | ||||||
15 | derives its license is an organization licensee that is | ||||||
16 | issued a master sports
wagering license; and | ||||||
17 | (3) over the Internet or through a mobile application. | ||||||
18 | (e) The sports wagering offered over the Internet or | ||||||
19 | through a mobile application shall only be offered under either | ||||||
20 | the same brand as the organization licensee is operating under | ||||||
21 | or a brand owned by a direct or indirect holding company that | ||||||
22 | owns at least an 80% interest in that organization licensee on | ||||||
23 | the effective date of this Act. | ||||||
24 | (f) Until issuance of the first license under Section | ||||||
25 | 25-45, an individual must create a sports wagering account in | ||||||
26 | person at a facility under paragraph (1) or (2) of subsection |
| |||||||
| |||||||
1 | (d) to participate in sports wagering offered over the Internet | ||||||
2 | or through a mobile application. | ||||||
3 | Section 25-35. Master sports wagering license issued to an | ||||||
4 | owners licensee. | ||||||
5 | (a) An owners licensee may apply to the Board for a master | ||||||
6 | sports wagering license. To the extent permitted by federal and | ||||||
7 | State law, the Board shall actively seek to achieve racial, | ||||||
8 | ethnic, and geographic diversity when issuing master sports | ||||||
9 | wagering licenses to owners licensees and encourage | ||||||
10 | minority-owned businesses, women-owned businesses, | ||||||
11 | veteran-owned businesses, and businesses owned by persons with | ||||||
12 | disabilities to apply for licensure. Additionally, the report | ||||||
13 | published under subsection (m) of Section 25-45 shall impact | ||||||
14 | the issuance of the master sports wagering license to the | ||||||
15 | extent permitted by federal and State law. | ||||||
16 | For the purposes of this subsection (a), "minority-owned | ||||||
17 | business", "women-owned business", and "business owned by | ||||||
18 | persons with disabilities" have the meanings given to those | ||||||
19 | terms in Section 2 of the Business Enterprise for Minorities, | ||||||
20 | Women, and Persons with Disabilities Act. | ||||||
21 | (b) Except as otherwise provided in subsection (b-5), the | ||||||
22 | initial license fee for a master sports wagering license for an | ||||||
23 | owners licensee is 5% of its adjusted gross receipts from the | ||||||
24 | preceding calendar year. No initial license fee shall exceed | ||||||
25 | $10,000,000. An owners licensee licensed on the effective date |
| |||||||
| |||||||
1 | of this Act shall pay the initial master sports wagering | ||||||
2 | license fee by July 1, 2020. The master sports wagering license | ||||||
3 | is valid for 4 years. | ||||||
4 | (b-5) For an owners licensee licensed after the effective | ||||||
5 | date of this Act, the master sports wagering license fee shall | ||||||
6 | be $5,000,000, but the amount shall be adjusted 12 months after | ||||||
7 | the owners licensee begins gambling operations under the | ||||||
8 | Illinois Gambling Act based on 5% of its adjusted gross | ||||||
9 | receipts from the first 12 months of gambling operations. The | ||||||
10 | master sports wagering license is valid for 4 years. | ||||||
11 | (c) The owners licensee may renew the master sports | ||||||
12 | wagering license for a period of 4 years by paying a $1,000,000 | ||||||
13 | renewal fee to the Board. | ||||||
14 | (d) An owners licensee issued a master sports wagering | ||||||
15 | license may conduct sports wagering: | ||||||
16 | (1) at its facility in this State that is authorized to | ||||||
17 | conduct gambling operations under the Illinois Gambling | ||||||
18 | Act; and | ||||||
19 | (2) over the Internet or through a mobile application. | ||||||
20 | (e) The sports wagering offered over the Internet or | ||||||
21 | through a mobile application shall only be offered under either | ||||||
22 | the same brand as the owners licensee is operating under or a | ||||||
23 | brand owned by a direct or indirect holding company that owns | ||||||
24 | at least an 80% interest in that owners licensee on the | ||||||
25 | effective date of this Act. | ||||||
26 | (f) Until issuance of the first license under Section |
| |||||||
| |||||||
1 | 25-45, an individual must create a sports wagering account in | ||||||
2 | person at a facility under paragraph (1) of subsection (d) to | ||||||
3 | participate in sports wagering offered over the Internet or | ||||||
4 | through a mobile application. | ||||||
5 | Section 25-40. Master sports wagering license issued to a | ||||||
6 | sports facility. | ||||||
7 | (a) As used in this Section, "designee" means a master | ||||||
8 | sports wagering licensee under Section 25-30, 25-35, or 25-45 | ||||||
9 | or a management services provider licensee. | ||||||
10 | (b) A sports facility or a designee contracted to operate | ||||||
11 | sports wagering at or within a 5-block radius of the sports | ||||||
12 | facility may apply to the Board for a master sports wagering | ||||||
13 | license. To the extent permitted by federal and State law, the | ||||||
14 | Board shall actively seek to achieve racial, ethnic, and | ||||||
15 | geographic diversity when issuing master sports wagering | ||||||
16 | licenses to sports facilities or their designees and encourage | ||||||
17 | minority-owned businesses, women-owned businesses, | ||||||
18 | veteran-owned businesses, and businesses owned by persons with | ||||||
19 | disabilities to apply for licensure. Additionally, the report | ||||||
20 | published under subsection (m) of Section 25-45 shall impact | ||||||
21 | the issuance of the master sports wagering license to the | ||||||
22 | extent permitted by federal and State law. | ||||||
23 | For the purposes of this subsection (b), "minority-owned | ||||||
24 | business", "women-owned business", and "business owned by | ||||||
25 | persons with disabilities" have the meanings given to those |
| |||||||
| |||||||
1 | terms in Section 2 of the Business Enterprise for Minorities, | ||||||
2 | Women, and Persons with Disabilities Act. | ||||||
3 | (c) The Board may issue up to 7 master sports wagering | ||||||
4 | licenses to sports facilities or their designees that meet the | ||||||
5 | requirements for licensure as determined by rule by the Board. | ||||||
6 | If more than 7 qualified applicants apply for a master sports | ||||||
7 | wagering license under this Section, the licenses shall be | ||||||
8 | granted in the order in which the applications were received. | ||||||
9 | If a license is denied, revoked, or not renewed, the Board may | ||||||
10 | begin a new application process and issue a license under this | ||||||
11 | Section in the order in which the application was received. | ||||||
12 | (d) The initial license fee for a master sports wagering | ||||||
13 | license for a sports facility is $10,000,000. The master sports | ||||||
14 | wagering license is valid for 4 years. | ||||||
15 | (e) The sports facility or its designee may renew the | ||||||
16 | master sports wagering license for a period of 4 years by | ||||||
17 | paying a $1,000,000 renewal fee to the Board. | ||||||
18 | (f) A sports facility or its designee issued a master | ||||||
19 | sports wagering license may conduct sports wagering at or | ||||||
20 | within a 5-block radius of the sports facility. | ||||||
21 | (g) A sports facility or its designee issued a master | ||||||
22 | sports wagering license may conduct sports wagering over the | ||||||
23 | Internet within the sports facility or within a 5-block radius | ||||||
24 | of the sports facility. | ||||||
25 | (h) The sports wagering offered by a sports facility or its | ||||||
26 | designee over the Internet or through a mobile application |
| |||||||
| |||||||
1 | shall be offered under the same brand as the sports facility is | ||||||
2 | operating under, the brand the designee is operating under, or | ||||||
3 | a combination thereof. | ||||||
4 | (i) Until issuance of the first license under Section | ||||||
5 | 25-45, an individual must register in person at a sports | ||||||
6 | facility or the designee's facility to participate in sports | ||||||
7 | wagering offered over the Internet or through a mobile | ||||||
8 | application. | ||||||
9 | Section 25-45. Master sports wagering license issued to an | ||||||
10 | online sports wagering operator. | ||||||
11 | (a) The Board shall issue 3 master sports wagering licenses | ||||||
12 | to online sports wagering operators for a nonrefundable license | ||||||
13 | fee of $20,000,000 pursuant to an open and competitive | ||||||
14 | selection process. The master sports wagering license issued | ||||||
15 | under this Section may be renewed every 4 years upon payment of | ||||||
16 | a $1,000,000 renewal fee. To the extent permitted by federal | ||||||
17 | and State law, the Board shall actively seek to achieve racial, | ||||||
18 | ethnic, and geographic diversity when issuing master sports | ||||||
19 | wagering licenses under this Section and encourage | ||||||
20 | minority-owned businesses, women-owned businesses, | ||||||
21 | veteran-owned businesses, and businesses owned by persons with | ||||||
22 | disabilities to apply for licensure. | ||||||
23 | For the purposes of this subsection (a), "minority-owned | ||||||
24 | business", "women-owned business", and "business owned by | ||||||
25 | persons with disabilities" have the meanings given to those |
| |||||||
| |||||||
1 | terms in Section 2 of the Business Enterprise for Minorities, | ||||||
2 | Women, and Persons with Disabilities Act. | ||||||
3 | (b) Applications for the initial competitive selection | ||||||
4 | occurring after the effective date of this Act shall be | ||||||
5 | received by the Board within 540 days after the first license | ||||||
6 | is issued under this Act to qualify. The Board shall announce | ||||||
7 | the winning bidders for the initial competitive selection | ||||||
8 | within 630 days after the first license is issued under this | ||||||
9 | Act, and this time frame may be extended at the discretion of | ||||||
10 | the Board. | ||||||
11 | (c) The Board shall provide public notice of its intent to | ||||||
12 | solicit applications for master sports wagering licenses under | ||||||
13 | this Section by posting the notice, application instructions, | ||||||
14 | and materials on its website for at least 30 calendar days | ||||||
15 | before the applications are due.
Failure by an applicant to | ||||||
16 | submit all required information may result in the application | ||||||
17 | being disqualified. The Board may notify an applicant that its | ||||||
18 | application is incomplete and provide an opportunity to cure by | ||||||
19 | rule.
Application instructions shall include a brief overview | ||||||
20 | of the selection process and how applications are scored. | ||||||
21 | (d) To be eligible for a master sports wagering license | ||||||
22 | under this Section, an applicant must: (1) be at least 21 years | ||||||
23 | of age; (2) not have been convicted of a felony offense or a | ||||||
24 | violation of Article 28 of the Criminal Code of 1961 or the | ||||||
25 | Criminal Code of 2012 or a similar statute of any other | ||||||
26 | jurisdiction; (3) not have been convicted of a crime involving |
| |||||||
| |||||||
1 | dishonesty or moral turpitude; (4) have demonstrated a level of | ||||||
2 | skill or knowledge that the Board determines to be necessary in | ||||||
3 | order to operate sports wagering; and (5) have met standards | ||||||
4 | for the holding of a license as adopted by rules of the Board. | ||||||
5 | The Board may adopt rules to establish additional | ||||||
6 | qualifications and requirements to preserve the integrity and | ||||||
7 | security of sports wagering in this State and to promote and | ||||||
8 | maintain a competitive sports wagering market.
After the close | ||||||
9 | of the application period, the Board shall determine whether | ||||||
10 | the applications meet the mandatory minimum qualification | ||||||
11 | criteria and conduct a comprehensive, fair, and impartial | ||||||
12 | evaluation of all qualified applications. | ||||||
13 | (e) The Board shall open all qualified applications in a | ||||||
14 | public forum and disclose the applicants' names. The Board | ||||||
15 | shall summarize the terms of the proposals and make the | ||||||
16 | summaries available to the public on its website. | ||||||
17 | (f) Not more than 90 days after the publication of the | ||||||
18 | qualified applications, the Board shall identify the winning | ||||||
19 | bidders. In granting the licenses, the Board may give favorable | ||||||
20 | consideration to qualified applicants presenting plans that | ||||||
21 | provide for economic development and community engagement. To | ||||||
22 | the extent permitted by federal and State law, the Board may | ||||||
23 | give favorable consideration to qualified applicants | ||||||
24 | demonstrating commitment to diversity in the workplace. | ||||||
25 | (g) Upon selection of the winning bidders, the Board shall | ||||||
26 | have a reasonable period of time to ensure compliance with all |
| |||||||
| |||||||
1 | applicable statutory and regulatory criteria before issuing | ||||||
2 | the licenses. If the Board determines a winning bidder does not | ||||||
3 | satisfy all applicable statutory and regulatory criteria, the | ||||||
4 | Board shall select another bidder from the remaining qualified | ||||||
5 | applicants. | ||||||
6 | (h) Nothing in this Section is intended to confer a | ||||||
7 | property or other right, duty, privilege, or interest entitling | ||||||
8 | an applicant to an administrative hearing upon denial of an | ||||||
9 | application. | ||||||
10 | (i) Upon issuance of a master sports wagering license to a | ||||||
11 | winning bidder, the information and plans provided in the | ||||||
12 | application become a condition of the license. A master sports | ||||||
13 | wagering licensee under this Section has a duty to disclose any | ||||||
14 | material changes to the application. Failure to comply with the | ||||||
15 | conditions or requirements in the application may subject the | ||||||
16 | master sports wagering licensee under this Section to | ||||||
17 | discipline, including, but not limited to, fines, suspension, | ||||||
18 | and revocation of its license, pursuant to rules adopted by the | ||||||
19 | Board. | ||||||
20 | (j) The Board shall disseminate information about the | ||||||
21 | licensing process through media demonstrated to reach large | ||||||
22 | numbers of business owners and entrepreneurs who are | ||||||
23 | minorities, women, veterans, and persons with disabilities. | ||||||
24 | (k) The Department of Commerce and Economic Opportunity, in | ||||||
25 | conjunction with the Board, shall conduct ongoing, thorough, | ||||||
26 | and comprehensive outreach to businesses owned by minorities, |
| |||||||
| |||||||
1 | women, veterans, and persons with disabilities about | ||||||
2 | contracting and entrepreneurial opportunities in sports | ||||||
3 | wagering. This outreach shall include, but not be limited to: | ||||||
4 | (1) cooperating and collaborating with other State | ||||||
5 | boards, commissions, and agencies; public and private | ||||||
6 | universities and community colleges; and local governments | ||||||
7 | to target outreach efforts; and | ||||||
8 | (2) working with organizations serving minorities, | ||||||
9 | women, and persons with disabilities to establish and | ||||||
10 | conduct training for employment in sports wagering. | ||||||
11 | (l) The Board shall partner with the Department of Labor, | ||||||
12 | the Department of Financial and Professional Regulation, and | ||||||
13 | the Department of Commerce and Economic Opportunity to identify | ||||||
14 | employment opportunities within the sports wagering industry | ||||||
15 | for job seekers and dislocated workers. | ||||||
16 | (m) By March 1, 2020, the Board shall prepare a request for | ||||||
17 | proposals to conduct a study of the online sports wagering | ||||||
18 | industry and market to determine whether there is a compelling | ||||||
19 | interest in implementing remedial measures, including the | ||||||
20 | application of the Business Enterprise Program under the | ||||||
21 | Business Enterprise for Minorities, Women, and Persons with | ||||||
22 | Disabilities Act or a similar program to assist minorities, | ||||||
23 | women, and persons with disabilities in the sports wagering | ||||||
24 | industry. | ||||||
25 | As a part of the study, the Board shall evaluate race and | ||||||
26 | gender-neutral programs or other methods that may be used to |
| |||||||
| |||||||
1 | address the needs of minority and women applicants and | ||||||
2 | minority-owned and women-owned businesses seeking to | ||||||
3 | participate in the sports wagering industry. The Board shall | ||||||
4 | submit to the General Assembly and publish on its website the | ||||||
5 | results of this study by August 1, 2020. | ||||||
6 | If, as a result of the study conducted under this | ||||||
7 | subsection (m), the Board finds that there is a compelling | ||||||
8 | interest in implementing remedial measures, the Board may adopt | ||||||
9 | rules, including emergency rules, to implement remedial | ||||||
10 | measures, if necessary and to the extent permitted by State and | ||||||
11 | federal law, based on the findings of the study conducted under | ||||||
12 | this subsection (m). | ||||||
13 | Section 25-50. Supplier license. | ||||||
14 | (a) The Board may issue a supplier license to a person to | ||||||
15 | sell or lease sports wagering equipment, systems, or other | ||||||
16 | gaming items to conduct sports wagering and offer services | ||||||
17 | related to the equipment or other gaming items and data to a | ||||||
18 | master sports wagering licensee while the license is active. | ||||||
19 | (b) The Board may adopt rules establishing additional | ||||||
20 | requirements for a supplier and any system or other equipment | ||||||
21 | utilized for sports wagering. The Board may accept licensing by | ||||||
22 | another jurisdiction that it specifically determines to have | ||||||
23 | similar licensing requirements as evidence the applicant meets | ||||||
24 | supplier licensing requirements. | ||||||
25 | (c) An applicant for a supplier license shall demonstrate |
| |||||||
| |||||||
1 | that the equipment, system, or services that the applicant | ||||||
2 | plans to offer to the master sports wagering licensee conforms | ||||||
3 | to standards established by the Board and applicable State law. | ||||||
4 | The Board may accept approval by another jurisdiction that it | ||||||
5 | specifically determines have similar equipment standards as | ||||||
6 | evidence the applicant meets the standards established by the | ||||||
7 | Board and applicable State law. | ||||||
8 | (d) Applicants shall pay to the Board a nonrefundable | ||||||
9 | license and application fee in the amount of $150,000. After | ||||||
10 | the initial 4-year term, the Board shall renew supplier | ||||||
11 | licenses annually thereafter. Renewal of a supplier license | ||||||
12 | shall be granted to a renewal applicant who has continued to | ||||||
13 | comply with all applicable statutory and regulatory | ||||||
14 | requirements, upon submission of the Board-issued renewal form | ||||||
15 | and payment of a $150,000 renewal fee. | ||||||
16 | (e) A supplier shall submit to the Board a list of all | ||||||
17 | sports wagering equipment and services sold, delivered, or | ||||||
18 | offered to a master sports wagering licensee in this State, as | ||||||
19 | required by the Board, all of which must be tested and approved | ||||||
20 | by an independent testing laboratory approved by the Board. A | ||||||
21 | master sports wagering licensee may continue to use supplies | ||||||
22 | acquired from a licensed supplier, even if a supplier's license | ||||||
23 | expires or is otherwise canceled, unless the Board finds a | ||||||
24 | defect in the supplies. | ||||||
25 | Section 25-55. Management services provider license. |
| |||||||
| |||||||
1 | (a) A master sports wagering licensee may contract with an | ||||||
2 | entity to conduct that operation in accordance with the rules | ||||||
3 | of the Board and the provisions of this Act. That entity shall | ||||||
4 | obtain a license as a management services provider before the | ||||||
5 | execution of any such contract, and the management services | ||||||
6 | provider license shall be issued pursuant to the provisions of | ||||||
7 | this Act and any rules adopted by the Board. | ||||||
8 | (b) Each applicant for a management services provider | ||||||
9 | license shall meet all requirements for licensure and pay a | ||||||
10 | nonrefundable license and application fee of $1,000,000. The | ||||||
11 | Board may adopt rules establishing additional requirements for | ||||||
12 | an authorized management services provider. The Board may | ||||||
13 | accept licensing by another jurisdiction that it specifically | ||||||
14 | determines to have similar licensing requirements as evidence | ||||||
15 | the applicant meets authorized management services provider | ||||||
16 | licensing requirements. | ||||||
17 | (c) Management services provider licenses shall be renewed | ||||||
18 | every 4 years to licensees who continue to be in compliance | ||||||
19 | with all requirements and who pay the renewal fee of $500,000. | ||||||
20 | (d) A person who shares in revenue shall be licensed under | ||||||
21 | this Section. | ||||||
22 | Section 25-60. Tier 2 official league data provider | ||||||
23 | license. | ||||||
24 | (a) A sports governing body or a sports league, | ||||||
25 | organization, or association or a vendor authorized by such |
| |||||||
| |||||||
1 | sports governing body or sports league, organization, or | ||||||
2 | association to distribute tier 2 official league data may apply | ||||||
3 | to the Board for a tier 2 official league data provider | ||||||
4 | license. | ||||||
5 | (b) A tier 2 official league data provider licensee may | ||||||
6 | provide a master sports wagering licensee with official league | ||||||
7 | data for tier 2 sports wagers. No sports governing body or | ||||||
8 | sports league, organization, or association or a vendor | ||||||
9 | authorized by such sports governing body or sports league, | ||||||
10 | organization, or association may provide tier 2 official league | ||||||
11 | data to a master sports wagering licensee without a tier 2 | ||||||
12 | official league data provider license. | ||||||
13 | Notwithstanding the provisions of this Section, the | ||||||
14 | licensing and fee requirements of this Section shall not apply | ||||||
15 | if, under subsection (g) of Section 25-25, master sports | ||||||
16 | wagering licensees are not required to use official league data | ||||||
17 | to determine the results of tier 2 sports wagers. | ||||||
18 | (c) The initial license fee for a tier 2 official league | ||||||
19 | data provider license is payable to the Board at the end of the | ||||||
20 | first year of licensure based on the amount of data sold to | ||||||
21 | master sports wagering licensees as official league data as | ||||||
22 | follows: | ||||||
23 | (1) for data sales up to and including $500,000, the | ||||||
24 | fee is $30,000; | ||||||
25 | (2) for data sales in excess of $500,000 and up to and | ||||||
26 | including $750,000, the fee is $60,000; |
| |||||||
| |||||||
1 | (3) for data sales in excess of $750,000 and up to and | ||||||
2 | including $1,000,000, the fee is $125,000; | ||||||
3 | (4) for data sales in excess of $1,000,000 and up to | ||||||
4 | and including $1,500,000, the fee is $250,000; | ||||||
5 | (5) for data sales in excess of $1,500,000 and up to | ||||||
6 | and including $2,000,000, the fee is $375,000; and | ||||||
7 | (6) for data sales in excess of $2,000,000, the fee is | ||||||
8 | $500,000. | ||||||
9 | The license is valid for 3 years. | ||||||
10 | (d) The tier 2 official league data provider licensee may | ||||||
11 | renew the license for 3 years by paying a renewal fee to the | ||||||
12 | Board based on the amount of data sold to master sports | ||||||
13 | wagering licensees as official league data in the immediately | ||||||
14 | preceding year as provided in paragraphs (1) through (6) of | ||||||
15 | subsection (c). | ||||||
16 | Section 25-65. Sports wagering at a sports facility. Sports | ||||||
17 | wagering may be offered in person at or within a 5-block radius | ||||||
18 | of a sports facility if sports wagering is offered by a | ||||||
19 | designee, as defined in Section 25-40, and that designee has | ||||||
20 | received written authorization from the relevant sports team | ||||||
21 | that plays its home contests at the sports facility. If more | ||||||
22 | than one professional sports team plays its home contests at | ||||||
23 | the same sports facility, written authorization is required | ||||||
24 | from all sports teams that play home contests at the sports | ||||||
25 | facility. |
| |||||||
| |||||||
1 | Section 25-70. Lottery sports wagering pilot program. | ||||||
2 | (a) As used in this Section: | ||||||
3 | "Central system" means the hardware, software, | ||||||
4 | peripherals, and network components provided by the | ||||||
5 | Department's central system provider that link and support all | ||||||
6 | required sports lottery terminals and the central site and that | ||||||
7 | are unique and separate from the lottery central system for | ||||||
8 | draw and instant games. | ||||||
9 | "Central system provider" means an individual, | ||||||
10 | partnership, corporation, or limited liability company that | ||||||
11 | has been licensed for the purpose of providing and maintaining | ||||||
12 | a central system and the related management facilities | ||||||
13 | specifically for the management of sports lottery terminals. | ||||||
14 | "Electronic card" means a card purchased from a lottery | ||||||
15 | retailer. | ||||||
16 | "Lottery retailer" means a location licensed by the | ||||||
17 | Department to sell lottery tickets or shares. | ||||||
18 | "Sports lottery systems" means systems provided by the | ||||||
19 | central system provider consisting of sports wagering | ||||||
20 | products, risk management, operations, and support services. | ||||||
21 | "Sports lottery terminal" means a terminal linked to the | ||||||
22 | central system in which bills or coins are deposited or an | ||||||
23 | electronic card is inserted in order to place wagers on a | ||||||
24 | sports event and lottery offerings. | ||||||
25 | (b) The Department shall issue one central system provider |
| |||||||
| |||||||
1 | license pursuant to an open and competitive bidding process | ||||||
2 | that uses the following procedures: | ||||||
3 | (1) The Department shall make applications for the | ||||||
4 | central system provider license available to the public and | ||||||
5 | allow a reasonable time for applicants to submit | ||||||
6 | applications to the Department. | ||||||
7 | (2) During the filing period for central system | ||||||
8 | provider license applications, the Department may retain | ||||||
9 | professional services to assist the Department in | ||||||
10 | conducting the open and competitive bidding process. | ||||||
11 | (3) After receiving all of the bid proposals, the | ||||||
12 | Department shall open all of the proposals in a public | ||||||
13 | forum and disclose the prospective central system provider | ||||||
14 | names and venture partners, if any. | ||||||
15 | (4) The Department shall summarize the terms of the bid | ||||||
16 | proposals and may make this summary available to the | ||||||
17 | public. | ||||||
18 | (5) The Department shall evaluate the bid proposals | ||||||
19 | within a reasonable time and select no more than 3 final | ||||||
20 | applicants to make presentations of their bid proposals to | ||||||
21 | the Department. | ||||||
22 | (6) The final applicants shall make their | ||||||
23 | presentations to the Department on the same day during an | ||||||
24 | open session of the Department. | ||||||
25 | (7) As soon as practicable after the public | ||||||
26 | presentations by the final applicants, the Department, in |
| |||||||
| |||||||
1 | its discretion, may conduct further negotiations among the | ||||||
2 | 3 final applicants. At the conclusion of such negotiations, | ||||||
3 | the Department shall select the winning bid. | ||||||
4 | (8) Upon selection of the winning bid, the Department | ||||||
5 | shall evaluate the winning bid within a reasonable period | ||||||
6 | of time for licensee suitability in accordance with all | ||||||
7 | applicable statutory and regulatory criteria. | ||||||
8 | (9) If the winning bidder is unable or otherwise fails | ||||||
9 | to consummate the transaction, (including if the | ||||||
10 | Department determines that the winning bidder does not | ||||||
11 | satisfy the suitability requirements), the Department may, | ||||||
12 | on the same criteria, select from the remaining bidders. | ||||||
13 | (10) The winning bidder shall pay $20,000,000 to the | ||||||
14 | Department upon being issued the central system provider | ||||||
15 | license. | ||||||
16 | (c) Every sports lottery terminal offered in this State for | ||||||
17 | play shall first be tested and approved pursuant to the rules | ||||||
18 | of the Department, and each sports lottery terminal offered in | ||||||
19 | this State for play shall conform to an approved model. For the | ||||||
20 | examination of sports lottery terminals and associated | ||||||
21 | equipment as required by this Section, the central system | ||||||
22 | provider may utilize the services of one or more independent | ||||||
23 | outside testing laboratories that have been accredited by a | ||||||
24 | national accreditation body and that, in the judgment of the | ||||||
25 | Department, are qualified to perform such examinations. Every | ||||||
26 | sports lottery terminal offered in this State for play must |
| |||||||
| |||||||
1 | meet minimum standards set by an independent outside testing | ||||||
2 | laboratory approved by the Department. | ||||||
3 | (d) During the first 360 days after the effective date of | ||||||
4 | this Act, sport lottery terminals may be placed in no more than | ||||||
5 | 2,500 Lottery retail locations in the State. Sports lottery | ||||||
6 | terminals may be placed in an additional 2,500 Lottery retail | ||||||
7 | locations during the second year after the effective date of | ||||||
8 | this Act. | ||||||
9 | (e) A sports lottery terminal may not directly dispense | ||||||
10 | coins, cash, tokens, or any other article of exchange or value | ||||||
11 | except for receipt tickets. Tickets shall be dispensed by | ||||||
12 | pressing the ticket dispensing button on the sports lottery | ||||||
13 | terminal at the end of the placement of one's wager or wagers. | ||||||
14 | The ticket shall indicate the total amount wagered, odds for | ||||||
15 | each wager placed, and the cash award for each bet placed, the | ||||||
16 | time of day in a 24-hour format showing hours and minutes, the | ||||||
17 | date, the terminal serial number, the sequential number of the | ||||||
18 | ticket, and an encrypted validation number from which the | ||||||
19 | validity of the prize may be determined. The player shall turn | ||||||
20 | in this ticket to the appropriate person at a lottery retailer | ||||||
21 | to receive the cash award. | ||||||
22 | (f) No lottery retailer may cause or permit any person | ||||||
23 | under the age of 21 years to use a sports lottery terminal or | ||||||
24 | sports wagering application. A lottery retailer who knowingly | ||||||
25 | causes or permits a person under the age of 21 years to use a | ||||||
26 | sports lottery terminal or sports wagering application is |
| |||||||
| |||||||
1 | guilty of a business offense and shall be fined an amount not | ||||||
2 | to exceed $5,000. | ||||||
3 | (g) A sports lottery terminal shall only accept parlay | ||||||
4 | wagers and fixed odds parlay wagers. The Department shall, by | ||||||
5 | rule, establish the total amount, as a percentage, of all | ||||||
6 | wagers placed that a lottery retailer may retain. | ||||||
7 | (h) The Department shall have jurisdiction over and shall | ||||||
8 | supervise all lottery sports wagering operations governed by | ||||||
9 | this Section. The Department shall have all powers necessary | ||||||
10 | and proper to fully and effectively execute the provisions of | ||||||
11 | this Section, including, but not limited to, the following: | ||||||
12 | (1) To investigate applicants and determine the | ||||||
13 | eligibility of applicants for licenses and to select among | ||||||
14 | competing applicants the applicants which best serve the | ||||||
15 | interests of the citizens of Illinois. | ||||||
16 | (2) To have jurisdiction and supervision over all | ||||||
17 | lottery sports wagering operations in this State. | ||||||
18 | (3) To adopt rules for the purpose of administering the | ||||||
19 | provisions of this Section and to adopt rules and | ||||||
20 | conditions under which all lottery sports wagering in the | ||||||
21 | State shall be conducted. Such rules are to provide for the | ||||||
22 | prevention of practices detrimental to the public interest | ||||||
23 | and for the best interests of lottery sports wagering, | ||||||
24 | including rules (i) regarding the inspection of such | ||||||
25 | licensees necessary to operate a lottery retailer under any | ||||||
26 | laws or rules applicable to licensees, (ii) to impose |
| |||||||
| |||||||
1 | penalties for violations of the Act and its rules, and | ||||||
2 | (iii) establishing standards for advertising lottery | ||||||
3 | sports wagering. | ||||||
4 | (i) The Department shall adopt emergency rules to | ||||||
5 | administer this Section in accordance with Section 5-45 of the | ||||||
6 | Illinois Administrative Procedure Act. For the purposes of the | ||||||
7 | Illinois Administrative Procedure Act, the General Assembly | ||||||
8 | finds that the adoption of rules to implement this Section is | ||||||
9 | deemed an emergency and necessary to the public interest, | ||||||
10 | safety, and welfare. | ||||||
11 | (j) For the privilege of operating lottery sports wagering | ||||||
12 | under this Section, all proceeds minus net of proceeds returned | ||||||
13 | to players shall be electronically transferred daily or weekly, | ||||||
14 | at the discretion of the Director of the Lottery, into the | ||||||
15 | State Lottery Fund. After amounts owed to the central system | ||||||
16 | provider and licensed agents, as determined by the Department, | ||||||
17 | are paid from the moneys deposited into the State Lottery Fund | ||||||
18 | under this subsection, the remainder shall be transferred on | ||||||
19 | the 15th of each month to the Capital Projects Fund. | ||||||
20 | (k) This Section is repealed on January 1, 2024. | ||||||
21 | Section 25-75. Reporting prohibited conduct; | ||||||
22 | investigations of prohibited conduct. | ||||||
23 | (a) The Board shall establish a hotline or other method of | ||||||
24 | communication that allows any person to confidentially report | ||||||
25 | information about prohibited conduct to the Board. |
| |||||||
| |||||||
1 | (b) The Board shall investigate all reasonable allegations | ||||||
2 | of prohibited conduct and refer any allegations it deems | ||||||
3 | credible to the appropriate law enforcement entity. | ||||||
4 | (c) The identity of any reporting person shall remain | ||||||
5 | confidential unless that person authorizes disclosure of his or | ||||||
6 | her identity or until such time as the allegation of prohibited | ||||||
7 | conduct is referred to law enforcement. | ||||||
8 | (d) If the Board receives a complaint of prohibited conduct | ||||||
9 | by an athlete, the Board shall notify the appropriate sports | ||||||
10 | governing body of the athlete to review the complaint as | ||||||
11 | provided by rule. | ||||||
12 | (e) The Board shall adopt emergency rules to administer | ||||||
13 | this Section in accordance with Section 5-45 of the Illinois | ||||||
14 | Administrative Procedure Act. | ||||||
15 | (f) The Board shall adopt rules governing investigations of | ||||||
16 | prohibited conduct and referrals to law enforcement entities. | ||||||
17 | Section 25-80. Personal biometric data. A master sports | ||||||
18 | wagering licensee shall not purchase or use any personal | ||||||
19 | biometric data of an athlete unless the master sports wagering | ||||||
20 | licensee has received written permission from the athlete's | ||||||
21 | exclusive bargaining representative. | ||||||
22 | Section 25-85. Supplier diversity goals for sports | ||||||
23 | wagering. | ||||||
24 | (a) As used in this Section only, "licensee" means a |
| |||||||
| |||||||
1 | licensee under this Act other than an occupational licensee. | ||||||
2 | (b) The public policy of this State is to collaboratively | ||||||
3 | work with companies that serve Illinois residents to improve | ||||||
4 | their supplier diversity in a non-antagonistic manner. | ||||||
5 | (c) The Board and the Department shall require all | ||||||
6 | licensees under this Act to submit an annual report by April | ||||||
7 | 15, 2020 and every April 15 thereafter, in a searchable Adobe | ||||||
8 | PDF format, on all procurement goals and actual spending for | ||||||
9 | businesses owned by women, minorities, veterans, and persons | ||||||
10 | with disabilities and small business enterprises in the | ||||||
11 | previous calendar year. These goals shall be expressed as a | ||||||
12 | percentage of the total work performed by the entity submitting | ||||||
13 | the report, and the actual spending for all businesses owned by | ||||||
14 | women, minorities, veterans, and persons with disabilities and | ||||||
15 | small business enterprises shall also be expressed as a | ||||||
16 | percentage of the total work performed by the entity submitting | ||||||
17 | the report. | ||||||
18 | (d) Each licensee in its annual report shall include the | ||||||
19 | following information: | ||||||
20 | (1) an explanation of the plan for the next year to
| ||||||
21 | increase participation; | ||||||
22 | (2) an explanation of the plan to increase the goals; | ||||||
23 | (3) the areas of procurement each licensee shall be
| ||||||
24 | actively seeking more participation in the next year; | ||||||
25 | (4) an outline of the plan to alert and encourage
| ||||||
26 | potential vendors in that area to seek business from the |
| |||||||
| |||||||
1 | licensee; | ||||||
2 | (5) an explanation of the challenges faced in finding
| ||||||
3 | quality vendors and offer any suggestions for what the | ||||||
4 | Board could do to be helpful to identify those vendors; | ||||||
5 | (6) a list of the certifications the licensee
| ||||||
6 | recognizes; | ||||||
7 | (7) the point of contact for any potential vendor who
| ||||||
8 | wishes to do business with the licensee and explain the | ||||||
9 | process for a vendor to enroll with the licensee as a | ||||||
10 | businesses owned by women, minorities, veterans, or | ||||||
11 | persons with disabilities; and | ||||||
12 | (8) any particular success stories to encourage other
| ||||||
13 | licensee to emulate best practices. | ||||||
14 | (e) Each annual report shall include as much State-specific | ||||||
15 | data as possible. If the submitting entity does not submit | ||||||
16 | State-specific data, then the licensee shall include any | ||||||
17 | national data it does have and explain why it could not submit | ||||||
18 | State-specific data and how it intends to do so in future | ||||||
19 | reports, if possible. | ||||||
20 | (f) Each annual report shall include the rules, | ||||||
21 | regulations, and definitions used for the procurement goals in | ||||||
22 | the licensee's annual report. | ||||||
23 | (g) The Board, Department, and all licensees shall hold an | ||||||
24 | annual workshop and job fair open to the public in 2020 and | ||||||
25 | every year thereafter on the state of supplier diversity to | ||||||
26 | collaboratively seek solutions to structural impediments to |
| |||||||
| |||||||
1 | achieving stated goals, including testimony from each licensee | ||||||
2 | as well as subject matter experts and advocates. The Board and | ||||||
3 | Department shall publish a database on their websites of the | ||||||
4 | point of contact for licensees they regulate under this Act for | ||||||
5 | supplier diversity, along with a list of certifications each | ||||||
6 | licensee recognizes from the information submitted in each | ||||||
7 | annual report. The Board and Department shall publish each | ||||||
8 | annual report on their websites and shall maintain each annual | ||||||
9 | report for at least 5 years. | ||||||
10 | Section 25-90. Tax; Sports Wagering Fund. | ||||||
11 | (a) For the privilege of holding a license to operate | ||||||
12 | sports wagering under this Act, this State shall impose and | ||||||
13 | collect 15% of a master sports wagering licensee's adjusted | ||||||
14 | gross sports wagering receipts from sports wagering. The | ||||||
15 | accrual method of accounting shall be used for purposes of | ||||||
16 | calculating the amount of the tax owed by the licensee. | ||||||
17 | The taxes levied and collected pursuant to this subsection | ||||||
18 | (a) are due and payable to the Board no later than the last day | ||||||
19 | of the month following the calendar month in which the adjusted | ||||||
20 | gross sports wagering receipts were received and the tax | ||||||
21 | obligation was accrued. | ||||||
22 | (a-5) In addition to the tax imposed under subsection (a) | ||||||
23 | of this Section, for the privilege of holding a license to | ||||||
24 | operate sports wagering under this Act, the State shall impose | ||||||
25 | and collect 2% of the adjusted gross receipts from sports |
| |||||||
| |||||||
1 | wagers that are placed within a home rule county with a | ||||||
2 | population of over 3,000,000 inhabitants, which shall be paid, | ||||||
3 | subject to appropriation from the General Assembly, from the | ||||||
4 | Sports Wagering Fund to that home rule county for the purpose | ||||||
5 | of enhancing the county's criminal justice system. | ||||||
6 | (b) The Sports Wagering Fund is hereby created as special | ||||||
7 | fund in the State treasury. Except as otherwise provided in | ||||||
8 | this Act, all moneys collected under this Act by the Board | ||||||
9 | shall be deposited into the Sports Wagering Fund. On the 25th | ||||||
10 | of each month, any moneys remaining in the Sports Wagering Fund | ||||||
11 | shall be transferred to the Capital Projects Fund. | ||||||
12 | Section 25-95. Compulsive gambling. Each master sports | ||||||
13 | wagering licensee shall include a statement regarding | ||||||
14 | obtaining assistance with gambling problems, the text of which | ||||||
15 | shall be determined by rule by the Department of Human | ||||||
16 | Services, on the master sports wagering licensee's portal, | ||||||
17 | Internet website, or computer or mobile application. | ||||||
18 | Section 25-100. Voluntary self-exclusion program for | ||||||
19 | sports wagering. Any resident, or non-resident if allowed to | ||||||
20 | participate in sports wagering, may voluntarily prohibit | ||||||
21 | himself or herself from establishing a sports wagering account | ||||||
22 | with a licensee under this Act. The Board and Department shall | ||||||
23 | incorporate the voluntary self-exclusion program for sports | ||||||
24 | wagering into any existing self-exclusion program that it |
| |||||||
| |||||||
1 | operates on the effective date of this Act. | ||||||
2 | Section 25-105. Report to General Assembly. On or before | ||||||
3 | January 15, 2021 and every January 15 thereafter, the Board | ||||||
4 | shall provide a report to the General Assembly on sports | ||||||
5 | wagering conducted under this Act. | ||||||
6 | Section 25-110. Preemption. Nothing in this Act shall be | ||||||
7 | deemed to diminish the rights, privileges, or remedies of a | ||||||
8 | person under any other federal or State law, rule, or | ||||||
9 | regulation. | ||||||
10 | Section 25-900. The Illinois Administrative Procedure Act | ||||||
11 | is amended by changing Section 5-45 as follows: | ||||||
12 | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) | ||||||
13 | Sec. 5-45. Emergency rulemaking. | ||||||
14 | (a) "Emergency" means the existence of any situation that | ||||||
15 | any agency
finds reasonably constitutes a threat to the public | ||||||
16 | interest, safety, or
welfare. | ||||||
17 | (b) If any agency finds that an
emergency exists that | ||||||
18 | requires adoption of a rule upon fewer days than
is required by | ||||||
19 | Section 5-40 and states in writing its reasons for that
| ||||||
20 | finding, the agency may adopt an emergency rule without prior | ||||||
21 | notice or
hearing upon filing a notice of emergency rulemaking | ||||||
22 | with the Secretary of
State under Section 5-70. The notice |
| |||||||
| |||||||
1 | shall include the text of the
emergency rule and shall be | ||||||
2 | published in the Illinois Register. Consent
orders or other | ||||||
3 | court orders adopting settlements negotiated by an agency
may | ||||||
4 | be adopted under this Section. Subject to applicable | ||||||
5 | constitutional or
statutory provisions, an emergency rule | ||||||
6 | becomes effective immediately upon
filing under Section 5-65 or | ||||||
7 | at a stated date less than 10 days
thereafter. The agency's | ||||||
8 | finding and a statement of the specific reasons
for the finding | ||||||
9 | shall be filed with the rule. The agency shall take
reasonable | ||||||
10 | and appropriate measures to make emergency rules known to the
| ||||||
11 | persons who may be affected by them. | ||||||
12 | (c) An emergency rule may be effective for a period of not | ||||||
13 | longer than
150 days, but the agency's authority to adopt an | ||||||
14 | identical rule under Section
5-40 is not precluded. No | ||||||
15 | emergency rule may be adopted more
than once in any 24-month | ||||||
16 | period, except that this limitation on the number
of emergency | ||||||
17 | rules that may be adopted in a 24-month period does not apply
| ||||||
18 | to (i) emergency rules that make additions to and deletions | ||||||
19 | from the Drug
Manual under Section 5-5.16 of the Illinois | ||||||
20 | Public Aid Code or the
generic drug formulary under Section | ||||||
21 | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) | ||||||
22 | emergency rules adopted by the Pollution Control
Board before | ||||||
23 | July 1, 1997 to implement portions of the Livestock Management
| ||||||
24 | Facilities Act, (iii) emergency rules adopted by the Illinois | ||||||
25 | Department of Public Health under subsections (a) through (i) | ||||||
26 | of Section 2 of the Department of Public Health Act when |
| |||||||
| |||||||
1 | necessary to protect the public's health, (iv) emergency rules | ||||||
2 | adopted pursuant to subsection (n) of this Section, (v) | ||||||
3 | emergency rules adopted pursuant to subsection (o) of this | ||||||
4 | Section, or (vi) emergency rules adopted pursuant to subsection | ||||||
5 | (c-5) of this Section. Two or more emergency rules having | ||||||
6 | substantially the same
purpose and effect shall be deemed to be | ||||||
7 | a single rule for purposes of this
Section. | ||||||
8 | (c-5) To facilitate the maintenance of the program of group | ||||||
9 | health benefits provided to annuitants, survivors, and retired | ||||||
10 | employees under the State Employees Group Insurance Act of | ||||||
11 | 1971, rules to alter the contributions to be paid by the State, | ||||||
12 | annuitants, survivors, retired employees, or any combination | ||||||
13 | of those entities, for that program of group health benefits, | ||||||
14 | shall be adopted as emergency rules. The adoption of those | ||||||
15 | rules shall be considered an emergency and necessary for the | ||||||
16 | public interest, safety, and welfare. | ||||||
17 | (d) In order to provide for the expeditious and timely | ||||||
18 | implementation
of the State's fiscal year 1999 budget, | ||||||
19 | emergency rules to implement any
provision of Public Act 90-587 | ||||||
20 | or 90-588
or any other budget initiative for fiscal year 1999 | ||||||
21 | may be adopted in
accordance with this Section by the agency | ||||||
22 | charged with administering that
provision or initiative, | ||||||
23 | except that the 24-month limitation on the adoption
of | ||||||
24 | emergency rules and the provisions of Sections 5-115 and 5-125 | ||||||
25 | do not apply
to rules adopted under this subsection (d). The | ||||||
26 | adoption of emergency rules
authorized by this subsection (d) |
| |||||||
| |||||||
1 | shall be deemed to be necessary for the
public interest, | ||||||
2 | safety, and welfare. | ||||||
3 | (e) In order to provide for the expeditious and timely | ||||||
4 | implementation
of the State's fiscal year 2000 budget, | ||||||
5 | emergency rules to implement any
provision of Public Act 91-24
| ||||||
6 | or any other budget initiative for fiscal year 2000 may be | ||||||
7 | adopted in
accordance with this Section by the agency charged | ||||||
8 | with administering that
provision or initiative, except that | ||||||
9 | the 24-month limitation on the adoption
of emergency rules and | ||||||
10 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
11 | rules adopted under this subsection (e). The adoption of | ||||||
12 | emergency rules
authorized by this subsection (e) shall be | ||||||
13 | deemed to be necessary for the
public interest, safety, and | ||||||
14 | welfare. | ||||||
15 | (f) In order to provide for the expeditious and timely | ||||||
16 | implementation
of the State's fiscal year 2001 budget, | ||||||
17 | emergency rules to implement any
provision of Public Act 91-712
| ||||||
18 | or any other budget initiative for fiscal year 2001 may be | ||||||
19 | adopted in
accordance with this Section by the agency charged | ||||||
20 | with administering that
provision or initiative, except that | ||||||
21 | the 24-month limitation on the adoption
of emergency rules and | ||||||
22 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
23 | rules adopted under this subsection (f). The adoption of | ||||||
24 | emergency rules
authorized by this subsection (f) shall be | ||||||
25 | deemed to be necessary for the
public interest, safety, and | ||||||
26 | welfare. |
| |||||||
| |||||||
1 | (g) In order to provide for the expeditious and timely | ||||||
2 | implementation
of the State's fiscal year 2002 budget, | ||||||
3 | emergency rules to implement any
provision of Public Act 92-10
| ||||||
4 | or any other budget initiative for fiscal year 2002 may be | ||||||
5 | adopted in
accordance with this Section by the agency charged | ||||||
6 | with administering that
provision or initiative, except that | ||||||
7 | the 24-month limitation on the adoption
of emergency rules and | ||||||
8 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
9 | rules adopted under this subsection (g). The adoption of | ||||||
10 | emergency rules
authorized by this subsection (g) shall be | ||||||
11 | deemed to be necessary for the
public interest, safety, and | ||||||
12 | welfare. | ||||||
13 | (h) In order to provide for the expeditious and timely | ||||||
14 | implementation
of the State's fiscal year 2003 budget, | ||||||
15 | emergency rules to implement any
provision of Public Act 92-597
| ||||||
16 | or any other budget initiative for fiscal year 2003 may be | ||||||
17 | adopted in
accordance with this Section by the agency charged | ||||||
18 | with administering that
provision or initiative, except that | ||||||
19 | the 24-month limitation on the adoption
of emergency rules and | ||||||
20 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
21 | rules adopted under this subsection (h). The adoption of | ||||||
22 | emergency rules
authorized by this subsection (h) shall be | ||||||
23 | deemed to be necessary for the
public interest, safety, and | ||||||
24 | welfare. | ||||||
25 | (i) In order to provide for the expeditious and timely | ||||||
26 | implementation
of the State's fiscal year 2004 budget, |
| |||||||
| |||||||
1 | emergency rules to implement any
provision of Public Act 93-20
| ||||||
2 | or any other budget initiative for fiscal year 2004 may be | ||||||
3 | adopted in
accordance with this Section by the agency charged | ||||||
4 | with administering that
provision or initiative, except that | ||||||
5 | the 24-month limitation on the adoption
of emergency rules and | ||||||
6 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
7 | rules adopted under this subsection (i). The adoption of | ||||||
8 | emergency rules
authorized by this subsection (i) shall be | ||||||
9 | deemed to be necessary for the
public interest, safety, and | ||||||
10 | welfare. | ||||||
11 | (j) In order to provide for the expeditious and timely | ||||||
12 | implementation of the provisions of the State's fiscal year | ||||||
13 | 2005 budget as provided under the Fiscal Year 2005 Budget | ||||||
14 | Implementation (Human Services) Act, emergency rules to | ||||||
15 | implement any provision of the Fiscal Year 2005 Budget | ||||||
16 | Implementation (Human Services) Act may be adopted in | ||||||
17 | accordance with this Section by the agency charged with | ||||||
18 | administering that provision, except that the 24-month | ||||||
19 | limitation on the adoption of emergency rules and the | ||||||
20 | provisions of Sections 5-115 and 5-125 do not apply to rules | ||||||
21 | adopted under this subsection (j). The Department of Public Aid | ||||||
22 | may also adopt rules under this subsection (j) necessary to | ||||||
23 | administer the Illinois Public Aid Code and the Children's | ||||||
24 | Health Insurance Program Act. The adoption of emergency rules | ||||||
25 | authorized by this subsection (j) shall be deemed to be | ||||||
26 | necessary for the public interest, safety, and welfare.
|
| |||||||
| |||||||
1 | (k) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of the State's fiscal year | ||||||
3 | 2006 budget, emergency rules to implement any provision of | ||||||
4 | Public Act 94-48 or any other budget initiative for fiscal year | ||||||
5 | 2006 may be adopted in accordance with this Section by the | ||||||
6 | agency charged with administering that provision or | ||||||
7 | initiative, except that the 24-month limitation on the adoption | ||||||
8 | of emergency rules and the provisions of Sections 5-115 and | ||||||
9 | 5-125 do not apply to rules adopted under this subsection (k). | ||||||
10 | The Department of Healthcare and Family Services may also adopt | ||||||
11 | rules under this subsection (k) necessary to administer the | ||||||
12 | Illinois Public Aid Code, the Senior Citizens and Persons with | ||||||
13 | Disabilities Property Tax Relief Act, the Senior Citizens and | ||||||
14 | Disabled Persons Prescription Drug Discount Program Act (now | ||||||
15 | the Illinois Prescription Drug Discount Program Act), and the | ||||||
16 | Children's Health Insurance Program Act. The adoption of | ||||||
17 | emergency rules authorized by this subsection (k) shall be | ||||||
18 | deemed to be necessary for the public interest, safety, and | ||||||
19 | welfare.
| ||||||
20 | (l) In order to provide for the expeditious and timely | ||||||
21 | implementation of the provisions of the
State's fiscal year | ||||||
22 | 2007 budget, the Department of Healthcare and Family Services | ||||||
23 | may adopt emergency rules during fiscal year 2007, including | ||||||
24 | rules effective July 1, 2007, in
accordance with this | ||||||
25 | subsection to the extent necessary to administer the | ||||||
26 | Department's responsibilities with respect to amendments to |
| |||||||
| |||||||
1 | the State plans and Illinois waivers approved by the federal | ||||||
2 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
3 | requirements of Title XIX and Title XXI of the federal Social | ||||||
4 | Security Act. The adoption of emergency rules
authorized by | ||||||
5 | this subsection (l) shall be deemed to be necessary for the | ||||||
6 | public interest,
safety, and welfare.
| ||||||
7 | (m) In order to provide for the expeditious and timely | ||||||
8 | implementation of the provisions of the
State's fiscal year | ||||||
9 | 2008 budget, the Department of Healthcare and Family Services | ||||||
10 | may adopt emergency rules during fiscal year 2008, including | ||||||
11 | rules effective July 1, 2008, in
accordance with this | ||||||
12 | subsection to the extent necessary to administer the | ||||||
13 | Department's responsibilities with respect to amendments to | ||||||
14 | the State plans and Illinois waivers approved by the federal | ||||||
15 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
16 | requirements of Title XIX and Title XXI of the federal Social | ||||||
17 | Security Act. The adoption of emergency rules
authorized by | ||||||
18 | this subsection (m) shall be deemed to be necessary for the | ||||||
19 | public interest,
safety, and welfare.
| ||||||
20 | (n) In order to provide for the expeditious and timely | ||||||
21 | implementation of the provisions of the State's fiscal year | ||||||
22 | 2010 budget, emergency rules to implement any provision of | ||||||
23 | Public Act 96-45 or any other budget initiative authorized by | ||||||
24 | the 96th General Assembly for fiscal year 2010 may be adopted | ||||||
25 | in accordance with this Section by the agency charged with | ||||||
26 | administering that provision or initiative. The adoption of |
| |||||||
| |||||||
1 | emergency rules authorized by this subsection (n) shall be | ||||||
2 | deemed to be necessary for the public interest, safety, and | ||||||
3 | welfare. The rulemaking authority granted in this subsection | ||||||
4 | (n) shall apply only to rules promulgated during Fiscal Year | ||||||
5 | 2010. | ||||||
6 | (o) In order to provide for the expeditious and timely | ||||||
7 | implementation of the provisions of the State's fiscal year | ||||||
8 | 2011 budget, emergency rules to implement any provision of | ||||||
9 | Public Act 96-958 or any other budget initiative authorized by | ||||||
10 | the 96th General Assembly for fiscal year 2011 may be adopted | ||||||
11 | in accordance with this Section by the agency charged with | ||||||
12 | administering that provision or initiative. The adoption of | ||||||
13 | emergency rules authorized by this subsection (o) is deemed to | ||||||
14 | be necessary for the public interest, safety, and welfare. The | ||||||
15 | rulemaking authority granted in this subsection (o) applies | ||||||
16 | only to rules promulgated on or after July 1, 2010 (the | ||||||
17 | effective date of Public Act 96-958) through June 30, 2011. | ||||||
18 | (p) In order to provide for the expeditious and timely | ||||||
19 | implementation of the provisions of Public Act 97-689, | ||||||
20 | emergency rules to implement any provision of Public Act 97-689 | ||||||
21 | may be adopted in accordance with this subsection (p) by the | ||||||
22 | agency charged with administering that provision or | ||||||
23 | initiative. The 150-day limitation of the effective period of | ||||||
24 | emergency rules does not apply to rules adopted under this | ||||||
25 | subsection (p), and the effective period may continue through | ||||||
26 | June 30, 2013. The 24-month limitation on the adoption of |
| |||||||
| |||||||
1 | emergency rules does not apply to rules adopted under this | ||||||
2 | subsection (p). The adoption of emergency rules authorized by | ||||||
3 | this subsection (p) is deemed to be necessary for the public | ||||||
4 | interest, safety, and welfare. | ||||||
5 | (q) In order to provide for the expeditious and timely | ||||||
6 | implementation of the provisions of Articles 7, 8, 9, 11, and | ||||||
7 | 12 of Public Act 98-104, emergency rules to implement any | ||||||
8 | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 | ||||||
9 | may be adopted in accordance with this subsection (q) by the | ||||||
10 | agency charged with administering that provision or | ||||||
11 | initiative. The 24-month limitation on the adoption of | ||||||
12 | emergency rules does not apply to rules adopted under this | ||||||
13 | subsection (q). The adoption of emergency rules authorized by | ||||||
14 | this subsection (q) is deemed to be necessary for the public | ||||||
15 | interest, safety, and welfare. | ||||||
16 | (r) In order to provide for the expeditious and timely | ||||||
17 | implementation of the provisions of Public Act 98-651, | ||||||
18 | emergency rules to implement Public Act 98-651 may be adopted | ||||||
19 | in accordance with this subsection (r) by the Department of | ||||||
20 | Healthcare and Family Services. The 24-month limitation on the | ||||||
21 | adoption of emergency rules does not apply to rules adopted | ||||||
22 | under this subsection (r). The adoption of emergency rules | ||||||
23 | authorized by this subsection (r) is deemed to be necessary for | ||||||
24 | the public interest, safety, and welfare. | ||||||
25 | (s) In order to provide for the expeditious and timely | ||||||
26 | implementation of the provisions of Sections 5-5b.1 and 5A-2 of |
| |||||||
| |||||||
1 | the Illinois Public Aid Code, emergency rules to implement any | ||||||
2 | provision of Section 5-5b.1 or Section 5A-2 of the Illinois | ||||||
3 | Public Aid Code may be adopted in accordance with this | ||||||
4 | subsection (s) by the Department of Healthcare and Family | ||||||
5 | Services. The rulemaking authority granted in this subsection | ||||||
6 | (s) shall apply only to those rules adopted prior to July 1, | ||||||
7 | 2015. Notwithstanding any other provision of this Section, any | ||||||
8 | emergency rule adopted under this subsection (s) shall only | ||||||
9 | apply to payments made for State fiscal year 2015. The adoption | ||||||
10 | of emergency rules authorized by this subsection (s) is deemed | ||||||
11 | to be necessary for the public interest, safety, and welfare. | ||||||
12 | (t) In order to provide for the expeditious and timely | ||||||
13 | implementation of the provisions of Article II of Public Act | ||||||
14 | 99-6, emergency rules to implement the changes made by Article | ||||||
15 | II of Public Act 99-6 to the Emergency Telephone System Act may | ||||||
16 | be adopted in accordance with this subsection (t) by the | ||||||
17 | Department of State Police. The rulemaking authority granted in | ||||||
18 | this subsection (t) shall apply only to those rules adopted | ||||||
19 | prior to July 1, 2016. The 24-month limitation on the adoption | ||||||
20 | of emergency rules does not apply to rules adopted under this | ||||||
21 | subsection (t). The adoption of emergency rules authorized by | ||||||
22 | this subsection (t) is deemed to be necessary for the public | ||||||
23 | interest, safety, and welfare. | ||||||
24 | (u) In order to provide for the expeditious and timely | ||||||
25 | implementation of the provisions of the Burn Victims Relief | ||||||
26 | Act, emergency rules to implement any provision of the Act may |
| |||||||
| |||||||
1 | be adopted in accordance with this subsection (u) by the | ||||||
2 | Department of Insurance. The rulemaking authority granted in | ||||||
3 | this subsection (u) shall apply only to those rules adopted | ||||||
4 | prior to December 31, 2015. The adoption of emergency rules | ||||||
5 | authorized by this subsection (u) is deemed to be necessary for | ||||||
6 | the public interest, safety, and welfare. | ||||||
7 | (v) In order to provide for the expeditious and timely | ||||||
8 | implementation of the provisions of Public Act 99-516, | ||||||
9 | emergency rules to implement Public Act 99-516 may be adopted | ||||||
10 | in accordance with this subsection (v) by the Department of | ||||||
11 | Healthcare and Family Services. The 24-month limitation on the | ||||||
12 | adoption of emergency rules does not apply to rules adopted | ||||||
13 | under this subsection (v). The adoption of emergency rules | ||||||
14 | authorized by this subsection (v) is deemed to be necessary for | ||||||
15 | the public interest, safety, and welfare. | ||||||
16 | (w) In order to provide for the expeditious and timely | ||||||
17 | implementation of the provisions of Public Act 99-796, | ||||||
18 | emergency rules to implement the changes made by Public Act | ||||||
19 | 99-796 may be adopted in accordance with this subsection (w) by | ||||||
20 | the Adjutant General. The adoption of emergency rules | ||||||
21 | authorized by this subsection (w) is deemed to be necessary for | ||||||
22 | the public interest, safety, and welfare. | ||||||
23 | (x) In order to provide for the expeditious and timely | ||||||
24 | implementation of the provisions of Public Act 99-906, | ||||||
25 | emergency rules to implement subsection (i) of Section 16-115D, | ||||||
26 | subsection (g) of Section 16-128A, and subsection (a) of |
| |||||||
| |||||||
1 | Section 16-128B of the Public Utilities Act may be adopted in | ||||||
2 | accordance with this subsection (x) by the Illinois Commerce | ||||||
3 | Commission. The rulemaking authority granted in this | ||||||
4 | subsection (x) shall apply only to those rules adopted within | ||||||
5 | 180 days after June 1, 2017 (the effective date of Public Act | ||||||
6 | 99-906). The adoption of emergency rules authorized by this | ||||||
7 | subsection (x) is deemed to be necessary for the public | ||||||
8 | interest, safety, and welfare. | ||||||
9 | (y) In order to provide for the expeditious and timely | ||||||
10 | implementation of the provisions of Public Act 100-23, | ||||||
11 | emergency rules to implement the changes made by Public Act | ||||||
12 | 100-23 to Section 4.02 of the Illinois Act on the Aging, | ||||||
13 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
14 | Section 55-30 of the Alcoholism and Other Drug Abuse and | ||||||
15 | Dependency Act, and Sections 74 and 75 of the Mental Health and | ||||||
16 | Developmental Disabilities Administrative Act may be adopted | ||||||
17 | in accordance with this subsection (y) by the respective | ||||||
18 | Department. The adoption of emergency rules authorized by this | ||||||
19 | subsection (y) is deemed to be necessary for the public | ||||||
20 | interest, safety, and welfare. | ||||||
21 | (z) In order to provide for the expeditious and timely | ||||||
22 | implementation of the provisions of Public Act 100-554, | ||||||
23 | emergency rules to implement the changes made by Public Act | ||||||
24 | 100-554 to Section 4.7 of the Lobbyist Registration Act may be | ||||||
25 | adopted in accordance with this subsection (z) by the Secretary | ||||||
26 | of State. The adoption of emergency rules authorized by this |
| |||||||
| |||||||
1 | subsection (z) is deemed to be necessary for the public | ||||||
2 | interest, safety, and welfare. | ||||||
3 | (aa) In order to provide for the expeditious and timely | ||||||
4 | initial implementation of the changes made to Articles 5, 5A, | ||||||
5 | 12, and 14 of the Illinois Public Aid Code under the provisions | ||||||
6 | of Public Act 100-581, the Department of Healthcare and Family | ||||||
7 | Services may adopt emergency rules in accordance with this | ||||||
8 | subsection (aa). The 24-month limitation on the adoption of | ||||||
9 | emergency rules does not apply to rules to initially implement | ||||||
10 | the changes made to Articles 5, 5A, 12, and 14 of the Illinois | ||||||
11 | Public Aid Code adopted under this subsection (aa). The | ||||||
12 | adoption of emergency rules authorized by this subsection (aa) | ||||||
13 | is deemed to be necessary for the public interest, safety, and | ||||||
14 | welfare. | ||||||
15 | (bb) In order to provide for the expeditious and timely | ||||||
16 | implementation of the provisions of Public Act 100-587, | ||||||
17 | emergency rules to implement the changes made by Public Act | ||||||
18 | 100-587 to Section 4.02 of the Illinois Act on the Aging, | ||||||
19 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
20 | subsection (b) of Section 55-30 of the Alcoholism and Other | ||||||
21 | Drug Abuse and Dependency Act, Section 5-104 of the Specialized | ||||||
22 | Mental Health Rehabilitation Act of 2013, and Section 75 and | ||||||
23 | subsection (b) of Section 74 of the Mental Health and | ||||||
24 | Developmental Disabilities Administrative Act may be adopted | ||||||
25 | in accordance with this subsection (bb) by the respective | ||||||
26 | Department. The adoption of emergency rules authorized by this |
| |||||||
| |||||||
1 | subsection (bb) is deemed to be necessary for the public | ||||||
2 | interest, safety, and welfare. | ||||||
3 | (cc) In order to provide for the expeditious and timely | ||||||
4 | implementation of the provisions of Public Act 100-587, | ||||||
5 | emergency rules may be adopted in accordance with this | ||||||
6 | subsection (cc) to implement the changes made by Public Act | ||||||
7 | 100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois | ||||||
8 | Pension Code by the Board created under Article 14 of the Code; | ||||||
9 | Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by | ||||||
10 | the Board created under Article 15 of the Code; and Sections | ||||||
11 | 16-190.5 and 16-190.6 of the Illinois Pension Code by the Board | ||||||
12 | created under Article 16 of the Code. The adoption of emergency | ||||||
13 | rules authorized by this subsection (cc) is deemed to be | ||||||
14 | necessary for the public interest, safety, and welfare. | ||||||
15 | (dd) In order to provide for the expeditious and timely | ||||||
16 | implementation of the provisions of Public Act 100-864, | ||||||
17 | emergency rules to implement the changes made by Public Act | ||||||
18 | 100-864 to Section 3.35 of the Newborn Metabolic Screening Act | ||||||
19 | may be adopted in accordance with this subsection (dd) by the | ||||||
20 | Secretary of State. The adoption of emergency rules authorized | ||||||
21 | by this subsection (dd) is deemed to be necessary for the | ||||||
22 | public interest, safety, and welfare. | ||||||
23 | (ee) In order to provide for the expeditious and timely | ||||||
24 | implementation of the provisions of Public Act 100-1172 this | ||||||
25 | amendatory Act of the 100th General Assembly , emergency rules | ||||||
26 | implementing the Illinois Underground Natural Gas Storage |
| |||||||
| |||||||
1 | Safety Act may be adopted in accordance with this subsection by | ||||||
2 | the Department of Natural Resources. The adoption of emergency | ||||||
3 | rules authorized by this subsection is deemed to be necessary | ||||||
4 | for the public interest, safety, and welfare. | ||||||
5 | (ff) (ee) In order to provide for the expeditious and | ||||||
6 | timely initial implementation of the changes made to Articles | ||||||
7 | 5A and 14 of the Illinois Public Aid Code under the provisions | ||||||
8 | of Public Act 100-1181 this amendatory Act of the 100th General | ||||||
9 | Assembly , the Department of Healthcare and Family Services may | ||||||
10 | on a one-time-only basis adopt emergency rules in accordance | ||||||
11 | with this subsection (ff) (ee) . The 24-month limitation on the | ||||||
12 | adoption of emergency rules does not apply to rules to | ||||||
13 | initially implement the changes made to Articles 5A and 14 of | ||||||
14 | the Illinois Public Aid Code adopted under this subsection (ff) | ||||||
15 | (ee) . The adoption of emergency rules authorized by this | ||||||
16 | subsection (ff) (ee) is deemed to be necessary for the public | ||||||
17 | interest, safety, and welfare. | ||||||
18 | (gg) (ff) In order to provide for the expeditious and | ||||||
19 | timely implementation of the provisions of Public Act 101-1 | ||||||
20 | this amendatory Act of the 101st General Assembly , emergency | ||||||
21 | rules may be adopted by the Department of Labor in accordance | ||||||
22 | with this subsection (gg) (ff) to implement the changes made by | ||||||
23 | Public Act 101-1 this amendatory Act of the 101st General | ||||||
24 | Assembly to the Minimum Wage Law. The adoption of emergency | ||||||
25 | rules authorized by this subsection (gg) (ff) is deemed to be | ||||||
26 | necessary for the public interest, safety, and welfare. |
| |||||||
| |||||||
1 | (ii) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of Section 25-70 of the Sports | ||||||
3 | Wagering Act, emergency rules to implement Section 25-70 of the | ||||||
4 | Sports Wagering Act may be adopted in accordance with this | ||||||
5 | subsection (ii) by the Department of the Lottery as provided in | ||||||
6 | the Sports Wagering Act. The adoption of emergency rules | ||||||
7 | authorized by this subsection (ii) is deemed to be necessary | ||||||
8 | for the public interest, safety, and welfare. | ||||||
9 | (jj) In order to provide for the expeditious and timely | ||||||
10 | implementation of the Sports Wagering Act, emergency rules to | ||||||
11 | implement the Sports Wagering Act may be adopted in accordance | ||||||
12 | with this subsection (jj) by the Illinois Gaming Board. The | ||||||
13 | adoption of emergency rules authorized by this subsection (jj) | ||||||
14 | is deemed to be necessary for the public interest, safety, and | ||||||
15 | welfare. | ||||||
16 | (Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; | ||||||
17 | 100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. | ||||||
18 | 6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; | ||||||
19 | 100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. | ||||||
20 | 3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.) | ||||||
21 | Section 25-905. The State Finance Act is amended by adding | ||||||
22 | Section 5.896 as follows: | ||||||
23 | (30 ILCS 105/5.896 new) | ||||||
24 | Sec. 5.896. The Sports Wagering Fund. |
| |||||||
| |||||||
1 | Section 25-910. The Riverboat Gambling Act is amended by | ||||||
2 | changing Section 13 as follows:
| ||||||
3 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
4 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
5 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
6 | gross
receipts received from gambling games authorized under | ||||||
7 | this Act at the rate of
20%.
| ||||||
8 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
9 | tax is
imposed on persons engaged in the business of conducting | ||||||
10 | riverboat gambling
operations, based on the adjusted gross | ||||||
11 | receipts received by a licensed owner
from gambling games | ||||||
12 | authorized under this Act at the following rates:
| ||||||
13 | 15% of annual adjusted gross receipts up to and | ||||||
14 | including $25,000,000;
| ||||||
15 | 20% of annual adjusted gross receipts in excess of | ||||||
16 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
17 | 25% of annual adjusted gross receipts in excess of | ||||||
18 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
19 | 30% of annual adjusted gross receipts in excess of | ||||||
20 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
21 | 35% of annual adjusted gross receipts in excess of | ||||||
22 | $100,000,000.
| ||||||
23 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
24 | is imposed on
persons engaged in the business of conducting |
| |||||||
| |||||||
1 | riverboat gambling operations,
other than licensed managers | ||||||
2 | conducting riverboat gambling operations on behalf
of the | ||||||
3 | State, based on the adjusted gross receipts received by a | ||||||
4 | licensed
owner from gambling games authorized under this Act at | ||||||
5 | the following rates:
| ||||||
6 | 15% of annual adjusted gross receipts up to and | ||||||
7 | including $25,000,000;
| ||||||
8 | 22.5% of annual adjusted gross receipts in excess of | ||||||
9 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
10 | 27.5% of annual adjusted gross receipts in excess of | ||||||
11 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
12 | 32.5% of annual adjusted gross receipts in excess of | ||||||
13 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
14 | 37.5% of annual adjusted gross receipts in excess of | ||||||
15 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
16 | 45% of annual adjusted gross receipts in excess of | ||||||
17 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
18 | 50% of annual adjusted gross receipts in excess of | ||||||
19 | $200,000,000.
| ||||||
20 | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | ||||||
21 | persons engaged
in the business of conducting riverboat | ||||||
22 | gambling operations, other than
licensed managers conducting | ||||||
23 | riverboat gambling operations on behalf of the
State, based on | ||||||
24 | the adjusted gross receipts received by a licensed owner from
| ||||||
25 | gambling games authorized under this Act at the following | ||||||
26 | rates:
|
| |||||||
| |||||||
1 | 15% of annual adjusted gross receipts up to and | ||||||
2 | including $25,000,000;
| ||||||
3 | 27.5% of annual adjusted gross receipts in excess of | ||||||
4 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
5 | 32.5% of annual adjusted gross receipts in excess of | ||||||
6 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
7 | 37.5% of annual adjusted gross receipts in excess of | ||||||
8 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
9 | 45% of annual adjusted gross receipts in excess of | ||||||
10 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
11 | 50% of annual adjusted gross receipts in excess of | ||||||
12 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
13 | 70% of annual adjusted gross receipts in excess of | ||||||
14 | $250,000,000.
| ||||||
15 | An amount equal to the amount of wagering taxes collected | ||||||
16 | under this
subsection (a-3) that are in addition to the amount | ||||||
17 | of wagering taxes that
would have been collected if the | ||||||
18 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
19 | be paid into the Common School Fund.
| ||||||
20 | The privilege tax imposed under this subsection (a-3) shall | ||||||
21 | no longer be
imposed beginning on the earlier of (i) July 1, | ||||||
22 | 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
23 | gambling operations are conducted
pursuant to a dormant | ||||||
24 | license; or (iii) the first day that riverboat gambling
| ||||||
25 | operations are conducted under the authority of an owners | ||||||
26 | license that is in
addition to the 10 owners licenses initially |
| |||||||
| |||||||
1 | authorized under this Act.
For the purposes of this subsection | ||||||
2 | (a-3), the term "dormant license"
means an owners license that | ||||||
3 | is authorized by this Act under which no
riverboat gambling | ||||||
4 | operations are being conducted on June 20, 2003.
| ||||||
5 | (a-4) Beginning on the first day on which the tax imposed | ||||||
6 | under
subsection (a-3) is no longer imposed, a privilege tax is | ||||||
7 | imposed on persons
engaged in the business of conducting | ||||||
8 | riverboat gambling operations, other
than licensed managers | ||||||
9 | conducting riverboat gambling operations on behalf of
the | ||||||
10 | State, based on the adjusted gross receipts received by a | ||||||
11 | licensed owner
from gambling games authorized under this Act at | ||||||
12 | the following rates:
| ||||||
13 | 15% of annual adjusted gross receipts up to and | ||||||
14 | including $25,000,000;
| ||||||
15 | 22.5% of annual adjusted gross receipts in excess of | ||||||
16 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
17 | 27.5% of annual adjusted gross receipts in excess of | ||||||
18 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
19 | 32.5% of annual adjusted gross receipts in excess of | ||||||
20 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
21 | 37.5% of annual adjusted gross receipts in excess of | ||||||
22 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
23 | 45% of annual adjusted gross receipts in excess of | ||||||
24 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
25 | 50% of annual adjusted gross receipts in excess of | ||||||
26 | $200,000,000.
|
| |||||||
| |||||||
1 | (a-8) Riverboat gambling operations conducted by a | ||||||
2 | licensed manager on
behalf of the State are not subject to the | ||||||
3 | tax imposed under this Section.
| ||||||
4 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
5 | the licensed
owner to the Board not later than 5:00 o'clock | ||||||
6 | p.m. of the day after the day
when the wagers were made.
| ||||||
7 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
8 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
9 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
10 | licensee, other than an owners licensee that admitted 1,000,000 | ||||||
11 | persons or
fewer in calendar year 2004, must, in addition to | ||||||
12 | the payment of all amounts otherwise due under this Section, | ||||||
13 | pay to the Board a reconciliation payment in the amount, if | ||||||
14 | any, by which the licensed owner's base amount exceeds the | ||||||
15 | amount of net privilege tax paid by the licensed owner to the | ||||||
16 | Board in the then current State fiscal year. A licensed owner's | ||||||
17 | net privilege tax obligation due for the balance of the State | ||||||
18 | fiscal year shall be reduced up to the total of the amount paid | ||||||
19 | by the licensed owner in its June 15 reconciliation payment. | ||||||
20 | The obligation imposed by this subsection (a-15) is binding on | ||||||
21 | any person, firm, corporation, or other entity that acquires an | ||||||
22 | ownership interest in any such owners license. The obligation | ||||||
23 | imposed under this subsection (a-15) terminates on the earliest | ||||||
24 | of: (i) July 1, 2007, (ii) the first day after the effective | ||||||
25 | date of this amendatory Act of the 94th General Assembly that | ||||||
26 | riverboat gambling operations are conducted pursuant to a |
| |||||||
| |||||||
1 | dormant license, (iii) the first day that riverboat gambling | ||||||
2 | operations are conducted under the authority of an owners | ||||||
3 | license that is in addition to the 10 owners licenses initially | ||||||
4 | authorized under this Act, or (iv) the first day that a | ||||||
5 | licensee under the Illinois Horse Racing Act of 1975 conducts | ||||||
6 | gaming operations with slot machines or other electronic gaming | ||||||
7 | devices. The Board must reduce the obligation imposed under | ||||||
8 | this subsection (a-15) by an amount the Board deems reasonable | ||||||
9 | for any of the following reasons: (A) an act or acts of God, | ||||||
10 | (B) an act of bioterrorism or terrorism or a bioterrorism or | ||||||
11 | terrorism threat that was investigated by a law enforcement | ||||||
12 | agency, or (C) a condition beyond the control of the owners | ||||||
13 | licensee that does not result from any act or omission by the | ||||||
14 | owners licensee or any of its agents and that poses a hazardous | ||||||
15 | threat to the health and safety of patrons. If an owners | ||||||
16 | licensee pays an amount in excess of its liability under this | ||||||
17 | Section, the Board shall apply the overpayment to future | ||||||
18 | payments required under this Section. | ||||||
19 | For purposes of this subsection (a-15): | ||||||
20 | "Act of God" means an incident caused by the operation of | ||||||
21 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
22 | avoided by the exercise of due care, and for which no person | ||||||
23 | can be held liable.
| ||||||
24 | "Base amount" means the following: | ||||||
25 | For a riverboat in Alton, $31,000,000.
| ||||||
26 | For a riverboat in East Peoria, $43,000,000.
|
| |||||||
| |||||||
1 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
2 | For a riverboat in Metropolis, $45,000,000.
| ||||||
3 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
4 | For a riverboat in Aurora, $86,000,000.
| ||||||
5 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
6 | For a riverboat in Elgin, $198,000,000.
| ||||||
7 | "Dormant license" has the meaning ascribed to it in | ||||||
8 | subsection (a-3).
| ||||||
9 | "Net privilege tax" means all privilege taxes paid by a | ||||||
10 | licensed owner to the Board under this Section, less all | ||||||
11 | payments made from the State Gaming Fund pursuant to subsection | ||||||
12 | (b) of this Section. | ||||||
13 | The changes made to this subsection (a-15) by Public Act | ||||||
14 | 94-839 are intended to restate and clarify the intent of Public | ||||||
15 | Act 94-673 with respect to the amount of the payments required | ||||||
16 | to be made under this subsection by an owners licensee to the | ||||||
17 | Board.
| ||||||
18 | (b) Until January 1, 1998, 25% of the tax revenue deposited | ||||||
19 | in the State
Gaming Fund under this Section shall be paid, | ||||||
20 | subject to appropriation by the
General Assembly, to the unit | ||||||
21 | of local government which is designated as the
home dock of the | ||||||
22 | riverboat. Beginning January 1, 1998, from the tax revenue
| ||||||
23 | deposited in the State Gaming Fund under this Section, an | ||||||
24 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
25 | riverboat shall be paid monthly, subject
to appropriation by | ||||||
26 | the General Assembly, to the unit of local government that
is |
| |||||||
| |||||||
1 | designated as the home dock of the riverboat. From the tax | ||||||
2 | revenue
deposited in the State Gaming Fund pursuant to | ||||||
3 | riverboat gambling operations
conducted by a licensed manager | ||||||
4 | on behalf of the State, an amount equal to 5%
of adjusted gross | ||||||
5 | receipts generated pursuant to those riverboat gambling
| ||||||
6 | operations shall be paid monthly,
subject to appropriation by | ||||||
7 | the General Assembly, to the unit of local
government that is | ||||||
8 | designated as the home dock of the riverboat upon which
those | ||||||
9 | riverboat gambling operations are conducted.
| ||||||
10 | (c) Appropriations, as approved by the General Assembly, | ||||||
11 | may be made
from the State Gaming Fund to the Board (i) for the | ||||||
12 | administration and enforcement of this Act and the Video Gaming | ||||||
13 | Act, (ii) for distribution to the Department of State Police | ||||||
14 | and to the Department of Revenue for the enforcement of this | ||||||
15 | Act, and (iii) to the
Department of Human Services for the | ||||||
16 | administration of programs to treat
problem gambling , | ||||||
17 | including problem gambling from sports wagering .
| ||||||
18 | (c-5) Before May 26, 2006 (the effective date of Public Act | ||||||
19 | 94-804) and beginning on the effective date of this amendatory | ||||||
20 | Act of the 95th General Assembly, unless any organization | ||||||
21 | licensee under the Illinois Horse Racing Act of 1975 begins to | ||||||
22 | operate a slot machine or video game of chance under the | ||||||
23 | Illinois Horse Racing Act of 1975 or this Act, after the | ||||||
24 | payments required under subsections (b) and (c) have been
made, | ||||||
25 | an amount equal to 15% of the adjusted gross receipts of (1) an | ||||||
26 | owners
licensee that relocates pursuant to Section 11.2,
(2) an |
| |||||||
| |||||||
1 | owners licensee
conducting riverboat gambling operations
| ||||||
2 | pursuant to an
owners license that is initially issued after | ||||||
3 | June
25, 1999,
or (3) the first
riverboat gambling operations | ||||||
4 | conducted by a licensed manager on behalf of the
State under | ||||||
5 | Section 7.3,
whichever comes first, shall be paid from the | ||||||
6 | State
Gaming Fund into the Horse Racing Equity Fund.
| ||||||
7 | (c-10) Each year the General Assembly shall appropriate | ||||||
8 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
9 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
10 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
11 | (c-15) After the payments required under subsections (b), | ||||||
12 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
13 | adjusted gross receipts of (1)
an owners licensee that | ||||||
14 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
15 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
16 | license that is initially issued after June 25, 1999,
or (3) | ||||||
17 | the first
riverboat gambling operations conducted by a licensed | ||||||
18 | manager on behalf of the
State under Section 7.3,
whichever | ||||||
19 | comes first, shall be paid, subject to appropriation
from the | ||||||
20 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
21 | county with a population of over 3,000,000 inhabitants for the | ||||||
22 | purpose of
enhancing the county's criminal justice system.
| ||||||
23 | (c-20) Each year the General Assembly shall appropriate | ||||||
24 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
25 | an amount equal to the amount
paid to each home rule county | ||||||
26 | with a population of over 3,000,000 inhabitants
pursuant to |
| |||||||
| |||||||
1 | subsection (c-15) in the prior calendar year.
| ||||||
2 | (c-25) On July 1, 2013 and each July 1 thereafter, | ||||||
3 | $1,600,000 shall be transferred from the State Gaming Fund to | ||||||
4 | the Chicago State University Education Improvement Fund.
| ||||||
5 | (c-30) On July 1, 2013 or as soon as possible thereafter, | ||||||
6 | $92,000,000 shall be transferred from the State Gaming Fund to | ||||||
7 | the School Infrastructure Fund and $23,000,000 shall be | ||||||
8 | transferred from the State Gaming Fund to the Horse Racing | ||||||
9 | Equity Fund. | ||||||
10 | (c-35) Beginning on July 1, 2013, in addition to any amount | ||||||
11 | transferred under subsection (c-30) of this Section, | ||||||
12 | $5,530,000 shall be transferred monthly from the State Gaming | ||||||
13 | Fund to the School Infrastructure Fund. | ||||||
14 | (d) From time to time, the
Board shall transfer the | ||||||
15 | remainder of the funds
generated by this Act into the Education
| ||||||
16 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
17 | Illinois.
| ||||||
18 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
19 | government
designated as the home dock of the riverboat from | ||||||
20 | entering into agreements
with other units of local government | ||||||
21 | in this State or in other states to
share its portion of the | ||||||
22 | tax revenue.
| ||||||
23 | (f) To the extent practicable, the Board shall administer | ||||||
24 | and collect the
wagering taxes imposed by this Section in a | ||||||
25 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
26 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the |
| |||||||
| |||||||
1 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
2 | Penalty and Interest Act.
| ||||||
3 | (Source: P.A. 98-18, eff. 6-7-13.)
| ||||||
4 | Section 25-915. The Criminal Code of 2012 is amended by | ||||||
5 | changing Sections 28-1, 28-3, and 28-5 as follows:
| ||||||
6 | (720 ILCS 5/28-1) (from Ch. 38, par. 28-1)
| ||||||
7 | Sec. 28-1. Gambling.
| ||||||
8 | (a) A person commits gambling when he or she:
| ||||||
9 | (1) knowingly plays a game of chance or skill for money | ||||||
10 | or other thing of
value, unless excepted in subsection (b) | ||||||
11 | of this Section;
| ||||||
12 | (2) knowingly makes a wager upon the result of any | ||||||
13 | game, contest, or any
political nomination, appointment or | ||||||
14 | election;
| ||||||
15 | (3) knowingly operates, keeps, owns, uses, purchases, | ||||||
16 | exhibits, rents, sells,
bargains for the sale or lease of, | ||||||
17 | manufactures or distributes any
gambling device;
| ||||||
18 | (4) contracts to have or give himself or herself or | ||||||
19 | another the option to buy
or sell, or contracts to buy or | ||||||
20 | sell, at a future time, any grain or
other commodity | ||||||
21 | whatsoever, or any stock or security of any company,
where | ||||||
22 | it is at the time of making such contract intended by both | ||||||
23 | parties
thereto that the contract to buy or sell, or the | ||||||
24 | option, whenever
exercised, or the contract resulting |
| |||||||
| |||||||
1 | therefrom, shall be settled, not by
the receipt or delivery | ||||||
2 | of such property, but by the payment only of
differences in | ||||||
3 | prices thereof; however, the issuance, purchase, sale,
| ||||||
4 | exercise, endorsement or guarantee, by or through a person | ||||||
5 | registered
with the Secretary of State pursuant to Section | ||||||
6 | 8 of the Illinois
Securities Law of 1953, or by or through | ||||||
7 | a person exempt from such
registration under said Section | ||||||
8 | 8, of a put, call, or other option to
buy or sell | ||||||
9 | securities which have been registered with the Secretary of
| ||||||
10 | State or which are exempt from such registration under | ||||||
11 | Section 3 of the
Illinois Securities Law of 1953 is not | ||||||
12 | gambling within the meaning of
this paragraph (4);
| ||||||
13 | (5) knowingly owns or possesses any book, instrument or | ||||||
14 | apparatus by
means of which bets or wagers have been, or | ||||||
15 | are, recorded or registered,
or knowingly possesses any | ||||||
16 | money which he has received in the course of
a bet or | ||||||
17 | wager;
| ||||||
18 | (6) knowingly sells pools upon the result of any game | ||||||
19 | or contest of skill or
chance, political nomination, | ||||||
20 | appointment or election;
| ||||||
21 | (7) knowingly sets up or promotes any lottery or sells, | ||||||
22 | offers to sell or
transfers any ticket or share for any | ||||||
23 | lottery;
| ||||||
24 | (8) knowingly sets up or promotes any policy game or | ||||||
25 | sells, offers to sell or
knowingly possesses or transfers | ||||||
26 | any policy ticket, slip, record,
document or other similar |
| |||||||
| |||||||
1 | device;
| ||||||
2 | (9) knowingly drafts, prints or publishes any lottery | ||||||
3 | ticket or share,
or any policy ticket, slip, record, | ||||||
4 | document or similar device, except for
such activity | ||||||
5 | related to lotteries, bingo games and raffles authorized by
| ||||||
6 | and conducted in accordance with the laws of Illinois or | ||||||
7 | any other state or
foreign government;
| ||||||
8 | (10) knowingly advertises any lottery or policy game, | ||||||
9 | except for such
activity related to lotteries, bingo games | ||||||
10 | and raffles authorized by and
conducted in accordance with | ||||||
11 | the laws of Illinois or any other state;
| ||||||
12 | (11) knowingly transmits information as to wagers, | ||||||
13 | betting odds, or
changes in betting odds by telephone, | ||||||
14 | telegraph, radio, semaphore or
similar means; or knowingly | ||||||
15 | installs or maintains equipment for the
transmission or | ||||||
16 | receipt of such information; except that nothing in this
| ||||||
17 | subdivision (11) prohibits transmission or receipt of such | ||||||
18 | information
for use in news reporting of sporting events or | ||||||
19 | contests; or
| ||||||
20 | (12) knowingly establishes, maintains, or operates an | ||||||
21 | Internet site that
permits a person to play a game of
| ||||||
22 | chance or skill for money or other thing of value by means | ||||||
23 | of the Internet or
to make a wager upon the
result of any | ||||||
24 | game, contest, political nomination, appointment, or
| ||||||
25 | election by means of the Internet. This item (12) does not | ||||||
26 | apply to activities referenced in items (6) , and (6.1) , and |
| |||||||
| |||||||
1 | (15) of subsection (b) of this Section.
| ||||||
2 | (b) Participants in any of the following activities shall | ||||||
3 | not be
convicted of gambling:
| ||||||
4 | (1) Agreements to compensate for loss caused by the | ||||||
5 | happening of
chance including without limitation contracts | ||||||
6 | of indemnity or guaranty
and life or health or accident | ||||||
7 | insurance.
| ||||||
8 | (2) Offers of prizes, award or compensation to the | ||||||
9 | actual
contestants in any bona fide contest for the | ||||||
10 | determination of skill,
speed, strength or endurance or to | ||||||
11 | the owners of animals or vehicles
entered in such contest.
| ||||||
12 | (3) Pari-mutuel betting as authorized by the law of | ||||||
13 | this State.
| ||||||
14 | (4) Manufacture of gambling devices, including the | ||||||
15 | acquisition of
essential parts therefor and the assembly | ||||||
16 | thereof, for transportation in
interstate or foreign | ||||||
17 | commerce to any place outside this State when such
| ||||||
18 | transportation is not prohibited by any applicable Federal | ||||||
19 | law; or the
manufacture, distribution, or possession of | ||||||
20 | video gaming terminals, as
defined in the Video Gaming Act, | ||||||
21 | by manufacturers, distributors, and
terminal operators | ||||||
22 | licensed to do so under the Video Gaming Act.
| ||||||
23 | (5) The game commonly known as "bingo", when conducted | ||||||
24 | in accordance
with the Bingo License and Tax Act.
| ||||||
25 | (6) Lotteries when conducted by the State of Illinois | ||||||
26 | in accordance
with the Illinois Lottery Law. This exemption |
| |||||||
| |||||||
1 | includes any activity conducted by the Department of | ||||||
2 | Revenue to sell lottery tickets pursuant to the provisions | ||||||
3 | of the Illinois Lottery Law and its rules.
| ||||||
4 | (6.1) The purchase of lottery tickets through the | ||||||
5 | Internet for a lottery conducted by the State of Illinois | ||||||
6 | under the program established in Section 7.12 of the | ||||||
7 | Illinois Lottery Law.
| ||||||
8 | (7) Possession of an antique slot machine that is | ||||||
9 | neither used nor
intended to be used in the operation or | ||||||
10 | promotion of any unlawful
gambling activity or enterprise. | ||||||
11 | For the purpose of this subparagraph
(b)(7), an antique | ||||||
12 | slot machine is one manufactured 25 years ago or earlier.
| ||||||
13 | (8) Raffles and poker runs when conducted in accordance | ||||||
14 | with the Raffles and Poker Runs Act.
| ||||||
15 | (9) Charitable games when conducted in accordance with | ||||||
16 | the Charitable
Games Act.
| ||||||
17 | (10) Pull tabs and jar games when conducted under the | ||||||
18 | Illinois Pull
Tabs and Jar Games Act.
| ||||||
19 | (11) Gambling games conducted on riverboats when
| ||||||
20 | authorized by the Riverboat Gambling Act.
| ||||||
21 | (12) Video gaming terminal games at a licensed | ||||||
22 | establishment, licensed truck stop establishment,
licensed
| ||||||
23 | fraternal establishment, or licensed veterans | ||||||
24 | establishment when
conducted in accordance with the Video | ||||||
25 | Gaming Act. | ||||||
26 | (13) Games of skill or chance where money or other |
| |||||||
| |||||||
1 | things of value can be won but no payment or purchase is | ||||||
2 | required to participate. | ||||||
3 | (14) Savings promotion raffles authorized under | ||||||
4 | Section 5g of the Illinois Banking Act, Section 7008 of the | ||||||
5 | Savings Bank Act, Section 42.7 of the Illinois Credit Union | ||||||
6 | Act, Section 5136B of the National Bank Act (12 U.S.C. | ||||||
7 | 25a), or Section 4 of the Home Owners' Loan Act (12 U.S.C. | ||||||
8 | 1463). | ||||||
9 | (15) Sports wagering when conducted in accordance with | ||||||
10 | the Sports Wagering Act. | ||||||
11 | (c) Sentence.
| ||||||
12 | Gambling is a
Class A misdemeanor. A second or
subsequent | ||||||
13 | conviction under subsections (a)(3) through (a)(12),
is a Class | ||||||
14 | 4 felony.
| ||||||
15 | (d) Circumstantial evidence.
| ||||||
16 | In prosecutions under
this
Section circumstantial evidence | ||||||
17 | shall have the same validity and weight as
in any criminal | ||||||
18 | prosecution.
| ||||||
19 | (Source: P.A. 98-644, eff. 6-10-14; 99-149, eff. 1-1-16 .)
| ||||||
20 | (720 ILCS 5/28-3)
(from Ch. 38, par. 28-3)
| ||||||
21 | Sec. 28-3. Keeping a Gambling Place. A "gambling place" is | ||||||
22 | any real
estate, vehicle, boat or any other property whatsoever | ||||||
23 | used for the
purposes of gambling other than gambling conducted | ||||||
24 | in the manner authorized
by the Riverboat Gambling Act , the | ||||||
25 | Sports Wagering Act, or the Video Gaming Act. Any person who
|
| |||||||
| |||||||
1 | knowingly permits any premises
or property owned or occupied by | ||||||
2 | him or under his control to be used as a
gambling place commits | ||||||
3 | a Class A misdemeanor. Each subsequent offense is a
Class 4 | ||||||
4 | felony. When any premises is determined by the circuit court to | ||||||
5 | be
a gambling place:
| ||||||
6 | (a) Such premises is a public nuisance and may be proceeded | ||||||
7 | against as such,
and
| ||||||
8 | (b) All licenses, permits or certificates issued by the | ||||||
9 | State of
Illinois or any subdivision or public agency thereof | ||||||
10 | authorizing the
serving of food or liquor on such premises | ||||||
11 | shall be void; and no license,
permit or certificate so | ||||||
12 | cancelled shall be reissued for such premises for
a period of | ||||||
13 | 60 days thereafter; nor shall any person convicted of keeping a
| ||||||
14 | gambling place be reissued such license
for one year from his | ||||||
15 | conviction and, after a second conviction of keeping
a gambling | ||||||
16 | place, any such person shall not be reissued such license, and
| ||||||
17 | (c) Such premises of any person who knowingly permits | ||||||
18 | thereon a
violation of any Section of this Article shall be | ||||||
19 | held liable for, and may
be sold to pay any unsatisfied | ||||||
20 | judgment that may be recovered and any
unsatisfied fine that | ||||||
21 | may be levied under any Section of this Article.
| ||||||
22 | (Source: P.A. 96-34, eff. 7-13-09.)
| ||||||
23 | (720 ILCS 5/28-5) (from Ch. 38, par. 28-5)
| ||||||
24 | Sec. 28-5. Seizure of gambling devices and gambling funds.
| ||||||
25 | (a) Every device designed for gambling which is incapable |
| |||||||
| |||||||
1 | of lawful use
or every device used unlawfully for gambling | ||||||
2 | shall be considered a
"gambling device", and shall be subject | ||||||
3 | to seizure, confiscation and
destruction by the Department of | ||||||
4 | State Police or by any municipal, or other
local authority, | ||||||
5 | within whose jurisdiction the same may be found. As used
in | ||||||
6 | this Section, a "gambling device" includes any slot machine, | ||||||
7 | and
includes any machine or device constructed for the | ||||||
8 | reception of money or
other thing of value and so constructed | ||||||
9 | as to return, or to cause someone
to return, on chance to the | ||||||
10 | player thereof money, property or a right to
receive money or | ||||||
11 | property. With the exception of any device designed for
| ||||||
12 | gambling which is incapable of lawful use, no gambling device | ||||||
13 | shall be
forfeited or destroyed unless an individual with a | ||||||
14 | property interest in
said device knows of the unlawful use of | ||||||
15 | the device.
| ||||||
16 | (b) Every gambling device shall be seized and forfeited to | ||||||
17 | the county
wherein such seizure occurs. Any money or other | ||||||
18 | thing of value integrally
related to acts of gambling shall be | ||||||
19 | seized and forfeited to the county
wherein such seizure occurs.
| ||||||
20 | (c) If, within 60 days after any seizure pursuant to | ||||||
21 | subparagraph
(b) of this Section, a person having any property | ||||||
22 | interest in the seized
property is charged with an offense, the | ||||||
23 | court which renders judgment
upon such charge shall, within 30 | ||||||
24 | days after such judgment, conduct a
forfeiture hearing to | ||||||
25 | determine whether such property was a gambling device
at the | ||||||
26 | time of seizure. Such hearing shall be commenced by a written
|
| |||||||
| |||||||
1 | petition by the State, including material allegations of fact, | ||||||
2 | the name
and address of every person determined by the State to | ||||||
3 | have any property
interest in the seized property, a | ||||||
4 | representation that written notice of
the date, time and place | ||||||
5 | of such hearing has been mailed to every such
person by | ||||||
6 | certified mail at least 10 days before such date, and a
request | ||||||
7 | for forfeiture. Every such person may appear as a party and
| ||||||
8 | present evidence at such hearing. The quantum of proof required | ||||||
9 | shall
be a preponderance of the evidence, and the burden of | ||||||
10 | proof shall be on
the State. If the court determines that the | ||||||
11 | seized property was
a gambling device at the time of seizure, | ||||||
12 | an order of forfeiture and
disposition of the seized property | ||||||
13 | shall be entered: a gambling device
shall be received by the | ||||||
14 | State's Attorney, who shall effect its
destruction, except that | ||||||
15 | valuable parts thereof may be liquidated and
the resultant | ||||||
16 | money shall be deposited in the general fund of the county
| ||||||
17 | wherein such seizure occurred; money and other things of value | ||||||
18 | shall be
received by the State's Attorney and, upon | ||||||
19 | liquidation, shall be
deposited in the general fund of the | ||||||
20 | county wherein such seizure
occurred. However, in the event | ||||||
21 | that a defendant raises the defense
that the seized slot | ||||||
22 | machine is an antique slot machine described in
subparagraph | ||||||
23 | (b) (7) of Section 28-1 of this Code and therefore he is
exempt | ||||||
24 | from the charge of a gambling activity participant, the seized
| ||||||
25 | antique slot machine shall not be destroyed or otherwise | ||||||
26 | altered until a
final determination is made by the Court as to |
| |||||||
| |||||||
1 | whether it is such an
antique slot machine. Upon a final | ||||||
2 | determination by the Court of this
question in favor of the | ||||||
3 | defendant, such slot machine shall be
immediately returned to | ||||||
4 | the defendant. Such order of forfeiture and
disposition shall, | ||||||
5 | for the purposes of appeal, be a final order and
judgment in a | ||||||
6 | civil proceeding.
| ||||||
7 | (d) If a seizure pursuant to subparagraph (b) of this | ||||||
8 | Section is not
followed by a charge pursuant to subparagraph | ||||||
9 | (c) of this Section, or if
the prosecution of such charge is | ||||||
10 | permanently terminated or indefinitely
discontinued without | ||||||
11 | any judgment of conviction or acquittal (1) the
State's | ||||||
12 | Attorney shall commence an in rem proceeding for the forfeiture
| ||||||
13 | and destruction of a gambling device, or for the forfeiture and | ||||||
14 | deposit
in the general fund of the county of any seized money | ||||||
15 | or other things of
value, or both, in the circuit court and (2) | ||||||
16 | any person having any
property interest in such seized gambling | ||||||
17 | device, money or other thing
of value may commence separate | ||||||
18 | civil proceedings in the manner provided
by law.
| ||||||
19 | (e) Any gambling device displayed for sale to a riverboat | ||||||
20 | gambling
operation or used to train occupational licensees of a | ||||||
21 | riverboat gambling
operation as authorized under the Riverboat | ||||||
22 | Gambling Act is exempt from
seizure under this Section.
| ||||||
23 | (f) Any gambling equipment, devices and supplies provided | ||||||
24 | by a licensed
supplier in accordance with the Riverboat | ||||||
25 | Gambling Act which are removed
from the riverboat for repair | ||||||
26 | are exempt from seizure under this Section.
|
| |||||||
| |||||||
1 | (g) The following video gaming terminals are exempt from | ||||||
2 | seizure under this Section: | ||||||
3 | (1) Video gaming terminals for sale to a licensed | ||||||
4 | distributor or operator under the Video Gaming Act. | ||||||
5 | (2) Video gaming terminals used to train licensed | ||||||
6 | technicians or licensed terminal handlers. | ||||||
7 | (3) Video gaming terminals that are removed from a | ||||||
8 | licensed establishment, licensed truck stop establishment,
| ||||||
9 | licensed
fraternal establishment, or licensed veterans | ||||||
10 | establishment for repair. | ||||||
11 | (h) Property seized or forfeited under this Section is | ||||||
12 | subject to reporting under the Seizure and Forfeiture Reporting | ||||||
13 | Act. | ||||||
14 | (i) Any sports lottery terminals provided by a central | ||||||
15 | system provider that are removed from a lottery retailer for | ||||||
16 | repair under the Sports Wagering Act are exempt from seizure | ||||||
17 | under this Section. | ||||||
18 | (Source: P.A. 100-512, eff. 7-1-18 .)
| ||||||
19 | Article 30. State Fair Gaming Act | ||||||
20 | Section 30-1. Short title. This Article may be cited as the | ||||||
21 | State Fair Gaming Act. References in
this Article to "this Act" | ||||||
22 | mean this Article. | ||||||
23 | Section 30-5. Definitions. As used in this Act: |
| |||||||
| |||||||
1 | "Board" means the Illinois Gaming Board. | ||||||
2 | "State Fair" has the meaning given to that term in the | ||||||
3 | State Fair Act. | ||||||
4 | Section 30-10. Gambling at the State Fair. | ||||||
5 | (a) The Board shall issue a licensed establishment license | ||||||
6 | as provided under Section 25 of the Video Gaming Act to a | ||||||
7 | concessioner who will operate at the Illinois State Fairgrounds | ||||||
8 | and at the DuQuoin State Fairgrounds. The concessioner shall be | ||||||
9 | chosen under the Illinois Procurement Code for an operational | ||||||
10 | period not to exceed 3 years. At the conclusion of each 3-year | ||||||
11 | cycle, the Illinois Procurement Code shall be used to determine | ||||||
12 | the new concessioner. | ||||||
13 | (b) Moneys bid by the concessioner shall be deposited into | ||||||
14 | the State Fairgrounds Capital Improvements and Harness Racing | ||||||
15 | Fund. | ||||||
16 | Section 30-15. Video gaming at the State Fair. | ||||||
17 | (a) The concessioner issued a licensed establishment | ||||||
18 | license under Section 30-10 may operate: (1) up to 50 video | ||||||
19 | gaming terminals as provided in the Video Gaming Act during the | ||||||
20 | scheduled dates of the Illinois State Fair; and (2) up to 30 | ||||||
21 | video gaming terminals as provided in the Video Gaming Act | ||||||
22 | during the scheduled dates of the DuQuoin State Fair. | ||||||
23 | (b) No more than 10 video gaming terminals may be placed in | ||||||
24 | any temporary pavilion where alcoholic beverages are served at |
| |||||||
| |||||||
1 | either State Fair. | ||||||
2 | Section 30-20. Revenue. | ||||||
3 | (a) Notwithstanding any other law to the contrary, a tax is | ||||||
4 | imposed at the rate of 35% of net terminal income received from | ||||||
5 | video gaming under this Act, which shall be remitted to the | ||||||
6 | Board and deposited into the State Fairgrounds Capital | ||||||
7 | Improvements and Harness Racing Fund. | ||||||
8 | (b) There is created within the State treasury the State | ||||||
9 | Fairgrounds Capital Improvements and Harness Racing Fund. The | ||||||
10 | Department of Agriculture shall use moneys in the State | ||||||
11 | Fairgrounds Capital Improvements and Harness Racing Fund as | ||||||
12 | follows and in the order of priority: | ||||||
13 | (1) to provide support for a harness race meeting | ||||||
14 | produced by an organization licensee under the Illinois | ||||||
15 | Horse Racing Act of 1975 and which shall consist of up to | ||||||
16 | 30 days of live racing per year at the Illinois State | ||||||
17 | Fairgrounds in Springfield; | ||||||
18 | (2) to repair and rehabilitate fairgrounds' | ||||||
19 | backstretch facilities to such a level as determined by the | ||||||
20 | Department of Agriculture to be required to carry out a | ||||||
21 | program of live harness racing; and | ||||||
22 | (3) for the overall repair and rehabilitation of the | ||||||
23 | capital infrastructure of: (i) the Illinois State | ||||||
24 | Fairgrounds in Springfield, and (ii) the DuQuoin State | ||||||
25 | Fairgrounds in DuQuoin, and for no other purpose. |
| |||||||
| |||||||
1 | Notwithstanding any other law to the contrary, the entire | ||||||
2 | State share of tax revenues from the race meetings under | ||||||
3 | paragraph (1) of this subsection (c) shall be reinvested into | ||||||
4 | the State Fairgrounds Capital Improvements and Harness Racing | ||||||
5 | Fund. | ||||||
6 | Section 30-25. Rules. The Board and the Department of | ||||||
7 | Agriculture may adopt rules for the implementation of this Act. | ||||||
8 | Section 30-900. The State Finance Act is amended by adding | ||||||
9 | Section 5.897 as follows: | ||||||
10 | (30 ILCS 105/5.897 new) | ||||||
11 | Sec. 5.897. The State Fairgrounds Capital Improvements and | ||||||
12 | Harness Racing Fund. | ||||||
13 | Article 35. Amendatory Provisions | ||||||
14 | Section 35-3. The Illinois Administrative Procedure Act is | ||||||
15 | amended by changing Section 5-45 as follows: | ||||||
16 | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) | ||||||
17 | Sec. 5-45. Emergency rulemaking. | ||||||
18 | (a) "Emergency" means the existence of any situation that | ||||||
19 | any agency
finds reasonably constitutes a threat to the public | ||||||
20 | interest, safety, or
welfare. |
| |||||||
| |||||||
1 | (b) If any agency finds that an
emergency exists that | ||||||
2 | requires adoption of a rule upon fewer days than
is required by | ||||||
3 | Section 5-40 and states in writing its reasons for that
| ||||||
4 | finding, the agency may adopt an emergency rule without prior | ||||||
5 | notice or
hearing upon filing a notice of emergency rulemaking | ||||||
6 | with the Secretary of
State under Section 5-70. The notice | ||||||
7 | shall include the text of the
emergency rule and shall be | ||||||
8 | published in the Illinois Register. Consent
orders or other | ||||||
9 | court orders adopting settlements negotiated by an agency
may | ||||||
10 | be adopted under this Section. Subject to applicable | ||||||
11 | constitutional or
statutory provisions, an emergency rule | ||||||
12 | becomes effective immediately upon
filing under Section 5-65 or | ||||||
13 | at a stated date less than 10 days
thereafter. The agency's | ||||||
14 | finding and a statement of the specific reasons
for the finding | ||||||
15 | shall be filed with the rule. The agency shall take
reasonable | ||||||
16 | and appropriate measures to make emergency rules known to the
| ||||||
17 | persons who may be affected by them. | ||||||
18 | (c) An emergency rule may be effective for a period of not | ||||||
19 | longer than
150 days, but the agency's authority to adopt an | ||||||
20 | identical rule under Section
5-40 is not precluded. No | ||||||
21 | emergency rule may be adopted more
than once in any 24-month | ||||||
22 | period, except that this limitation on the number
of emergency | ||||||
23 | rules that may be adopted in a 24-month period does not apply
| ||||||
24 | to (i) emergency rules that make additions to and deletions | ||||||
25 | from the Drug
Manual under Section 5-5.16 of the Illinois | ||||||
26 | Public Aid Code or the
generic drug formulary under Section |
| |||||||
| |||||||
1 | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) | ||||||
2 | emergency rules adopted by the Pollution Control
Board before | ||||||
3 | July 1, 1997 to implement portions of the Livestock Management
| ||||||
4 | Facilities Act, (iii) emergency rules adopted by the Illinois | ||||||
5 | Department of Public Health under subsections (a) through (i) | ||||||
6 | of Section 2 of the Department of Public Health Act when | ||||||
7 | necessary to protect the public's health, (iv) emergency rules | ||||||
8 | adopted pursuant to subsection (n) of this Section, (v) | ||||||
9 | emergency rules adopted pursuant to subsection (o) of this | ||||||
10 | Section, or (vi) emergency rules adopted pursuant to subsection | ||||||
11 | (c-5) of this Section. Two or more emergency rules having | ||||||
12 | substantially the same
purpose and effect shall be deemed to be | ||||||
13 | a single rule for purposes of this
Section. | ||||||
14 | (c-5) To facilitate the maintenance of the program of group | ||||||
15 | health benefits provided to annuitants, survivors, and retired | ||||||
16 | employees under the State Employees Group Insurance Act of | ||||||
17 | 1971, rules to alter the contributions to be paid by the State, | ||||||
18 | annuitants, survivors, retired employees, or any combination | ||||||
19 | of those entities, for that program of group health benefits, | ||||||
20 | shall be adopted as emergency rules. The adoption of those | ||||||
21 | rules shall be considered an emergency and necessary for the | ||||||
22 | public interest, safety, and welfare. | ||||||
23 | (d) In order to provide for the expeditious and timely | ||||||
24 | implementation
of the State's fiscal year 1999 budget, | ||||||
25 | emergency rules to implement any
provision of Public Act 90-587 | ||||||
26 | or 90-588
or any other budget initiative for fiscal year 1999 |
| |||||||
| |||||||
1 | may be adopted in
accordance with this Section by the agency | ||||||
2 | charged with administering that
provision or initiative, | ||||||
3 | except that the 24-month limitation on the adoption
of | ||||||
4 | emergency rules and the provisions of Sections 5-115 and 5-125 | ||||||
5 | do not apply
to rules adopted under this subsection (d). The | ||||||
6 | adoption of emergency rules
authorized by this subsection (d) | ||||||
7 | shall be deemed to be necessary for the
public interest, | ||||||
8 | safety, and welfare. | ||||||
9 | (e) In order to provide for the expeditious and timely | ||||||
10 | implementation
of the State's fiscal year 2000 budget, | ||||||
11 | emergency rules to implement any
provision of Public Act 91-24
| ||||||
12 | or any other budget initiative for fiscal year 2000 may be | ||||||
13 | adopted in
accordance with this Section by the agency charged | ||||||
14 | with administering that
provision or initiative, except that | ||||||
15 | the 24-month limitation on the adoption
of emergency rules and | ||||||
16 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
17 | rules adopted under this subsection (e). The adoption of | ||||||
18 | emergency rules
authorized by this subsection (e) shall be | ||||||
19 | deemed to be necessary for the
public interest, safety, and | ||||||
20 | welfare. | ||||||
21 | (f) In order to provide for the expeditious and timely | ||||||
22 | implementation
of the State's fiscal year 2001 budget, | ||||||
23 | emergency rules to implement any
provision of Public Act 91-712
| ||||||
24 | or any other budget initiative for fiscal year 2001 may be | ||||||
25 | adopted in
accordance with this Section by the agency charged | ||||||
26 | with administering that
provision or initiative, except that |
| |||||||
| |||||||
1 | the 24-month limitation on the adoption
of emergency rules and | ||||||
2 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
3 | rules adopted under this subsection (f). The adoption of | ||||||
4 | emergency rules
authorized by this subsection (f) shall be | ||||||
5 | deemed to be necessary for the
public interest, safety, and | ||||||
6 | welfare. | ||||||
7 | (g) In order to provide for the expeditious and timely | ||||||
8 | implementation
of the State's fiscal year 2002 budget, | ||||||
9 | emergency rules to implement any
provision of Public Act 92-10
| ||||||
10 | or any other budget initiative for fiscal year 2002 may be | ||||||
11 | adopted in
accordance with this Section by the agency charged | ||||||
12 | with administering that
provision or initiative, except that | ||||||
13 | the 24-month limitation on the adoption
of emergency rules and | ||||||
14 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
15 | rules adopted under this subsection (g). The adoption of | ||||||
16 | emergency rules
authorized by this subsection (g) shall be | ||||||
17 | deemed to be necessary for the
public interest, safety, and | ||||||
18 | welfare. | ||||||
19 | (h) In order to provide for the expeditious and timely | ||||||
20 | implementation
of the State's fiscal year 2003 budget, | ||||||
21 | emergency rules to implement any
provision of Public Act 92-597
| ||||||
22 | or any other budget initiative for fiscal year 2003 may be | ||||||
23 | adopted in
accordance with this Section by the agency charged | ||||||
24 | with administering that
provision or initiative, except that | ||||||
25 | the 24-month limitation on the adoption
of emergency rules and | ||||||
26 | the provisions of Sections 5-115 and 5-125 do not apply
to |
| |||||||
| |||||||
1 | rules adopted under this subsection (h). The adoption of | ||||||
2 | emergency rules
authorized by this subsection (h) shall be | ||||||
3 | deemed to be necessary for the
public interest, safety, and | ||||||
4 | welfare. | ||||||
5 | (i) In order to provide for the expeditious and timely | ||||||
6 | implementation
of the State's fiscal year 2004 budget, | ||||||
7 | emergency rules to implement any
provision of Public Act 93-20
| ||||||
8 | or any other budget initiative for fiscal year 2004 may be | ||||||
9 | adopted in
accordance with this Section by the agency charged | ||||||
10 | with administering that
provision or initiative, except that | ||||||
11 | the 24-month limitation on the adoption
of emergency rules and | ||||||
12 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
13 | rules adopted under this subsection (i). The adoption of | ||||||
14 | emergency rules
authorized by this subsection (i) shall be | ||||||
15 | deemed to be necessary for the
public interest, safety, and | ||||||
16 | welfare. | ||||||
17 | (j) In order to provide for the expeditious and timely | ||||||
18 | implementation of the provisions of the State's fiscal year | ||||||
19 | 2005 budget as provided under the Fiscal Year 2005 Budget | ||||||
20 | Implementation (Human Services) Act, emergency rules to | ||||||
21 | implement any provision of the Fiscal Year 2005 Budget | ||||||
22 | Implementation (Human Services) Act may be adopted in | ||||||
23 | accordance with this Section by the agency charged with | ||||||
24 | administering that provision, except that the 24-month | ||||||
25 | limitation on the adoption of emergency rules and the | ||||||
26 | provisions of Sections 5-115 and 5-125 do not apply to rules |
| |||||||
| |||||||
1 | adopted under this subsection (j). The Department of Public Aid | ||||||
2 | may also adopt rules under this subsection (j) necessary to | ||||||
3 | administer the Illinois Public Aid Code and the Children's | ||||||
4 | Health Insurance Program Act. The adoption of emergency rules | ||||||
5 | authorized by this subsection (j) shall be deemed to be | ||||||
6 | necessary for the public interest, safety, and welfare.
| ||||||
7 | (k) In order to provide for the expeditious and timely | ||||||
8 | implementation of the provisions of the State's fiscal year | ||||||
9 | 2006 budget, emergency rules to implement any provision of | ||||||
10 | Public Act 94-48 or any other budget initiative for fiscal year | ||||||
11 | 2006 may be adopted in accordance with this Section by the | ||||||
12 | agency charged with administering that provision or | ||||||
13 | initiative, except that the 24-month limitation on the adoption | ||||||
14 | of emergency rules and the provisions of Sections 5-115 and | ||||||
15 | 5-125 do not apply to rules adopted under this subsection (k). | ||||||
16 | The Department of Healthcare and Family Services may also adopt | ||||||
17 | rules under this subsection (k) necessary to administer the | ||||||
18 | Illinois Public Aid Code, the Senior Citizens and Persons with | ||||||
19 | Disabilities Property Tax Relief Act, the Senior Citizens and | ||||||
20 | Disabled Persons Prescription Drug Discount Program Act (now | ||||||
21 | the Illinois Prescription Drug Discount Program Act), and the | ||||||
22 | Children's Health Insurance Program Act. The adoption of | ||||||
23 | emergency rules authorized by this subsection (k) shall be | ||||||
24 | deemed to be necessary for the public interest, safety, and | ||||||
25 | welfare.
| ||||||
26 | (l) In order to provide for the expeditious and timely |
| |||||||
| |||||||
1 | implementation of the provisions of the
State's fiscal year | ||||||
2 | 2007 budget, the Department of Healthcare and Family Services | ||||||
3 | may adopt emergency rules during fiscal year 2007, including | ||||||
4 | rules effective July 1, 2007, in
accordance with this | ||||||
5 | subsection to the extent necessary to administer the | ||||||
6 | Department's responsibilities with respect to amendments to | ||||||
7 | the State plans and Illinois waivers approved by the federal | ||||||
8 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
9 | requirements of Title XIX and Title XXI of the federal Social | ||||||
10 | Security Act. The adoption of emergency rules
authorized by | ||||||
11 | this subsection (l) shall be deemed to be necessary for the | ||||||
12 | public interest,
safety, and welfare.
| ||||||
13 | (m) In order to provide for the expeditious and timely | ||||||
14 | implementation of the provisions of the
State's fiscal year | ||||||
15 | 2008 budget, the Department of Healthcare and Family Services | ||||||
16 | may adopt emergency rules during fiscal year 2008, including | ||||||
17 | rules effective July 1, 2008, in
accordance with this | ||||||
18 | subsection to the extent necessary to administer the | ||||||
19 | Department's responsibilities with respect to amendments to | ||||||
20 | the State plans and Illinois waivers approved by the federal | ||||||
21 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
22 | requirements of Title XIX and Title XXI of the federal Social | ||||||
23 | Security Act. The adoption of emergency rules
authorized by | ||||||
24 | this subsection (m) shall be deemed to be necessary for the | ||||||
25 | public interest,
safety, and welfare.
| ||||||
26 | (n) In order to provide for the expeditious and timely |
| |||||||
| |||||||
1 | implementation of the provisions of the State's fiscal year | ||||||
2 | 2010 budget, emergency rules to implement any provision of | ||||||
3 | Public Act 96-45 or any other budget initiative authorized by | ||||||
4 | the 96th General Assembly for fiscal year 2010 may be adopted | ||||||
5 | in accordance with this Section by the agency charged with | ||||||
6 | administering that provision or initiative. The adoption of | ||||||
7 | emergency rules authorized by this subsection (n) shall be | ||||||
8 | deemed to be necessary for the public interest, safety, and | ||||||
9 | welfare. The rulemaking authority granted in this subsection | ||||||
10 | (n) shall apply only to rules promulgated during Fiscal Year | ||||||
11 | 2010. | ||||||
12 | (o) In order to provide for the expeditious and timely | ||||||
13 | implementation of the provisions of the State's fiscal year | ||||||
14 | 2011 budget, emergency rules to implement any provision of | ||||||
15 | Public Act 96-958 or any other budget initiative authorized by | ||||||
16 | the 96th General Assembly for fiscal year 2011 may be adopted | ||||||
17 | in accordance with this Section by the agency charged with | ||||||
18 | administering that provision or initiative. The adoption of | ||||||
19 | emergency rules authorized by this subsection (o) is deemed to | ||||||
20 | be necessary for the public interest, safety, and welfare. The | ||||||
21 | rulemaking authority granted in this subsection (o) applies | ||||||
22 | only to rules promulgated on or after July 1, 2010 (the | ||||||
23 | effective date of Public Act 96-958) through June 30, 2011. | ||||||
24 | (p) In order to provide for the expeditious and timely | ||||||
25 | implementation of the provisions of Public Act 97-689, | ||||||
26 | emergency rules to implement any provision of Public Act 97-689 |
| |||||||
| |||||||
1 | may be adopted in accordance with this subsection (p) by the | ||||||
2 | agency charged with administering that provision or | ||||||
3 | initiative. The 150-day limitation of the effective period of | ||||||
4 | emergency rules does not apply to rules adopted under this | ||||||
5 | subsection (p), and the effective period may continue through | ||||||
6 | June 30, 2013. The 24-month limitation on the adoption of | ||||||
7 | emergency rules does not apply to rules adopted under this | ||||||
8 | subsection (p). The adoption of emergency rules authorized by | ||||||
9 | this subsection (p) is deemed to be necessary for the public | ||||||
10 | interest, safety, and welfare. | ||||||
11 | (q) In order to provide for the expeditious and timely | ||||||
12 | implementation of the provisions of Articles 7, 8, 9, 11, and | ||||||
13 | 12 of Public Act 98-104, emergency rules to implement any | ||||||
14 | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 | ||||||
15 | may be adopted in accordance with this subsection (q) by the | ||||||
16 | agency charged with administering that provision or | ||||||
17 | initiative. The 24-month limitation on the adoption of | ||||||
18 | emergency rules does not apply to rules adopted under this | ||||||
19 | subsection (q). The adoption of emergency rules authorized by | ||||||
20 | this subsection (q) is deemed to be necessary for the public | ||||||
21 | interest, safety, and welfare. | ||||||
22 | (r) In order to provide for the expeditious and timely | ||||||
23 | implementation of the provisions of Public Act 98-651, | ||||||
24 | emergency rules to implement Public Act 98-651 may be adopted | ||||||
25 | in accordance with this subsection (r) by the Department of | ||||||
26 | Healthcare and Family Services. The 24-month limitation on the |
| |||||||
| |||||||
1 | adoption of emergency rules does not apply to rules adopted | ||||||
2 | under this subsection (r). The adoption of emergency rules | ||||||
3 | authorized by this subsection (r) is deemed to be necessary for | ||||||
4 | the public interest, safety, and welfare. | ||||||
5 | (s) In order to provide for the expeditious and timely | ||||||
6 | implementation of the provisions of Sections 5-5b.1 and 5A-2 of | ||||||
7 | the Illinois Public Aid Code, emergency rules to implement any | ||||||
8 | provision of Section 5-5b.1 or Section 5A-2 of the Illinois | ||||||
9 | Public Aid Code may be adopted in accordance with this | ||||||
10 | subsection (s) by the Department of Healthcare and Family | ||||||
11 | Services. The rulemaking authority granted in this subsection | ||||||
12 | (s) shall apply only to those rules adopted prior to July 1, | ||||||
13 | 2015. Notwithstanding any other provision of this Section, any | ||||||
14 | emergency rule adopted under this subsection (s) shall only | ||||||
15 | apply to payments made for State fiscal year 2015. The adoption | ||||||
16 | of emergency rules authorized by this subsection (s) is deemed | ||||||
17 | to be necessary for the public interest, safety, and welfare. | ||||||
18 | (t) In order to provide for the expeditious and timely | ||||||
19 | implementation of the provisions of Article II of Public Act | ||||||
20 | 99-6, emergency rules to implement the changes made by Article | ||||||
21 | II of Public Act 99-6 to the Emergency Telephone System Act may | ||||||
22 | be adopted in accordance with this subsection (t) by the | ||||||
23 | Department of State Police. The rulemaking authority granted in | ||||||
24 | this subsection (t) shall apply only to those rules adopted | ||||||
25 | prior to July 1, 2016. The 24-month limitation on the adoption | ||||||
26 | of emergency rules does not apply to rules adopted under this |
| |||||||
| |||||||
1 | subsection (t). The adoption of emergency rules authorized by | ||||||
2 | this subsection (t) is deemed to be necessary for the public | ||||||
3 | interest, safety, and welfare. | ||||||
4 | (u) In order to provide for the expeditious and timely | ||||||
5 | implementation of the provisions of the Burn Victims Relief | ||||||
6 | Act, emergency rules to implement any provision of the Act may | ||||||
7 | be adopted in accordance with this subsection (u) by the | ||||||
8 | Department of Insurance. The rulemaking authority granted in | ||||||
9 | this subsection (u) shall apply only to those rules adopted | ||||||
10 | prior to December 31, 2015. The adoption of emergency rules | ||||||
11 | authorized by this subsection (u) is deemed to be necessary for | ||||||
12 | the public interest, safety, and welfare. | ||||||
13 | (v) In order to provide for the expeditious and timely | ||||||
14 | implementation of the provisions of Public Act 99-516, | ||||||
15 | emergency rules to implement Public Act 99-516 may be adopted | ||||||
16 | in accordance with this subsection (v) by the Department of | ||||||
17 | Healthcare and Family Services. The 24-month limitation on the | ||||||
18 | adoption of emergency rules does not apply to rules adopted | ||||||
19 | under this subsection (v). The adoption of emergency rules | ||||||
20 | authorized by this subsection (v) is deemed to be necessary for | ||||||
21 | the public interest, safety, and welfare. | ||||||
22 | (w) In order to provide for the expeditious and timely | ||||||
23 | implementation of the provisions of Public Act 99-796, | ||||||
24 | emergency rules to implement the changes made by Public Act | ||||||
25 | 99-796 may be adopted in accordance with this subsection (w) by | ||||||
26 | the Adjutant General. The adoption of emergency rules |
| |||||||
| |||||||
1 | authorized by this subsection (w) is deemed to be necessary for | ||||||
2 | the public interest, safety, and welfare. | ||||||
3 | (x) In order to provide for the expeditious and timely | ||||||
4 | implementation of the provisions of Public Act 99-906, | ||||||
5 | emergency rules to implement subsection (i) of Section 16-115D, | ||||||
6 | subsection (g) of Section 16-128A, and subsection (a) of | ||||||
7 | Section 16-128B of the Public Utilities Act may be adopted in | ||||||
8 | accordance with this subsection (x) by the Illinois Commerce | ||||||
9 | Commission. The rulemaking authority granted in this | ||||||
10 | subsection (x) shall apply only to those rules adopted within | ||||||
11 | 180 days after June 1, 2017 (the effective date of Public Act | ||||||
12 | 99-906). The adoption of emergency rules authorized by this | ||||||
13 | subsection (x) is deemed to be necessary for the public | ||||||
14 | interest, safety, and welfare. | ||||||
15 | (y) In order to provide for the expeditious and timely | ||||||
16 | implementation of the provisions of Public Act 100-23, | ||||||
17 | emergency rules to implement the changes made by Public Act | ||||||
18 | 100-23 to Section 4.02 of the Illinois Act on the Aging, | ||||||
19 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
20 | Section 55-30 of the Alcoholism and Other Drug Abuse and | ||||||
21 | Dependency Act, and Sections 74 and 75 of the Mental Health and | ||||||
22 | Developmental Disabilities Administrative Act may be adopted | ||||||
23 | in accordance with this subsection (y) by the respective | ||||||
24 | Department. The adoption of emergency rules authorized by this | ||||||
25 | subsection (y) is deemed to be necessary for the public | ||||||
26 | interest, safety, and welfare. |
| |||||||
| |||||||
1 | (z) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of Public Act 100-554, | ||||||
3 | emergency rules to implement the changes made by Public Act | ||||||
4 | 100-554 to Section 4.7 of the Lobbyist Registration Act may be | ||||||
5 | adopted in accordance with this subsection (z) by the Secretary | ||||||
6 | of State. The adoption of emergency rules authorized by this | ||||||
7 | subsection (z) is deemed to be necessary for the public | ||||||
8 | interest, safety, and welfare. | ||||||
9 | (aa) In order to provide for the expeditious and timely | ||||||
10 | initial implementation of the changes made to Articles 5, 5A, | ||||||
11 | 12, and 14 of the Illinois Public Aid Code under the provisions | ||||||
12 | of Public Act 100-581, the Department of Healthcare and Family | ||||||
13 | Services may adopt emergency rules in accordance with this | ||||||
14 | subsection (aa). The 24-month limitation on the adoption of | ||||||
15 | emergency rules does not apply to rules to initially implement | ||||||
16 | the changes made to Articles 5, 5A, 12, and 14 of the Illinois | ||||||
17 | Public Aid Code adopted under this subsection (aa). The | ||||||
18 | adoption of emergency rules authorized by this subsection (aa) | ||||||
19 | is deemed to be necessary for the public interest, safety, and | ||||||
20 | welfare. | ||||||
21 | (bb) In order to provide for the expeditious and timely | ||||||
22 | implementation of the provisions of Public Act 100-587, | ||||||
23 | emergency rules to implement the changes made by Public Act | ||||||
24 | 100-587 to Section 4.02 of the Illinois Act on the Aging, | ||||||
25 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
26 | subsection (b) of Section 55-30 of the Alcoholism and Other |
| |||||||
| |||||||
1 | Drug Abuse and Dependency Act, Section 5-104 of the Specialized | ||||||
2 | Mental Health Rehabilitation Act of 2013, and Section 75 and | ||||||
3 | subsection (b) of Section 74 of the Mental Health and | ||||||
4 | Developmental Disabilities Administrative Act may be adopted | ||||||
5 | in accordance with this subsection (bb) by the respective | ||||||
6 | Department. The adoption of emergency rules authorized by this | ||||||
7 | subsection (bb) is deemed to be necessary for the public | ||||||
8 | interest, safety, and welfare. | ||||||
9 | (cc) In order to provide for the expeditious and timely | ||||||
10 | implementation of the provisions of Public Act 100-587, | ||||||
11 | emergency rules may be adopted in accordance with this | ||||||
12 | subsection (cc) to implement the changes made by Public Act | ||||||
13 | 100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois | ||||||
14 | Pension Code by the Board created under Article 14 of the Code; | ||||||
15 | Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by | ||||||
16 | the Board created under Article 15 of the Code; and Sections | ||||||
17 | 16-190.5 and 16-190.6 of the Illinois Pension Code by the Board | ||||||
18 | created under Article 16 of the Code. The adoption of emergency | ||||||
19 | rules authorized by this subsection (cc) is deemed to be | ||||||
20 | necessary for the public interest, safety, and welfare. | ||||||
21 | (dd) In order to provide for the expeditious and timely | ||||||
22 | implementation of the provisions of Public Act 100-864, | ||||||
23 | emergency rules to implement the changes made by Public Act | ||||||
24 | 100-864 to Section 3.35 of the Newborn Metabolic Screening Act | ||||||
25 | may be adopted in accordance with this subsection (dd) by the | ||||||
26 | Secretary of State. The adoption of emergency rules authorized |
| |||||||
| |||||||
1 | by this subsection (dd) is deemed to be necessary for the | ||||||
2 | public interest, safety, and welfare. | ||||||
3 | (ee) In order to provide for the expeditious and timely | ||||||
4 | implementation of the provisions of Public Act 100-1172 this | ||||||
5 | amendatory Act of the 100th General Assembly , emergency rules | ||||||
6 | implementing the Illinois Underground Natural Gas Storage | ||||||
7 | Safety Act may be adopted in accordance with this subsection by | ||||||
8 | the Department of Natural Resources. The adoption of emergency | ||||||
9 | rules authorized by this subsection is deemed to be necessary | ||||||
10 | for the public interest, safety, and welfare. | ||||||
11 | (ff) (ee) In order to provide for the expeditious and | ||||||
12 | timely initial implementation of the changes made to Articles | ||||||
13 | 5A and 14 of the Illinois Public Aid Code under the provisions | ||||||
14 | of Public Act 100-1181 this amendatory Act of the 100th General | ||||||
15 | Assembly , the Department of Healthcare and Family Services may | ||||||
16 | on a one-time-only basis adopt emergency rules in accordance | ||||||
17 | with this subsection (ff) (ee) . The 24-month limitation on the | ||||||
18 | adoption of emergency rules does not apply to rules to | ||||||
19 | initially implement the changes made to Articles 5A and 14 of | ||||||
20 | the Illinois Public Aid Code adopted under this subsection (ff) | ||||||
21 | (ee) . The adoption of emergency rules authorized by this | ||||||
22 | subsection (ff) (ee) is deemed to be necessary for the public | ||||||
23 | interest, safety, and welfare. | ||||||
24 | (gg) (ff) In order to provide for the expeditious and | ||||||
25 | timely implementation of the provisions of Public Act 101-1 | ||||||
26 | this amendatory Act of the 101st General Assembly , emergency |
| |||||||
| |||||||
1 | rules may be adopted by the Department of Labor in accordance | ||||||
2 | with this subsection (gg) (ff) to implement the changes made by | ||||||
3 | Public Act 101-1 this amendatory Act of the 101st General | ||||||
4 | Assembly to the Minimum Wage Law. The adoption of emergency | ||||||
5 | rules authorized by this subsection (gg) (ff) is deemed to be | ||||||
6 | necessary for the public interest, safety, and welfare. | ||||||
7 | (kk) In order to provide for the expeditious and timely | ||||||
8 | implementation of the provisions of subsection (c) of Section | ||||||
9 | 20 of the Video Gaming Act, emergency rules to implement the | ||||||
10 | provisions of subsection (c) of Section 20 of the Video Gaming | ||||||
11 | Act may be adopted in accordance with this subsection (kk) by | ||||||
12 | the Illinois Gaming Board. The adoption of emergency rules | ||||||
13 | authorized by this subsection (kk) is deemed to be necessary | ||||||
14 | for the public interest, safety, and welfare. | ||||||
15 | (Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; | ||||||
16 | 100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. | ||||||
17 | 6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; | ||||||
18 | 100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. | ||||||
19 | 3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.) | ||||||
20 | Section 35-5. The Open Meetings Act is amended by changing | ||||||
21 | Section 2 as follows:
| ||||||
22 | (5 ILCS 120/2) (from Ch. 102, par. 42)
| ||||||
23 | Sec. 2. Open meetings.
| ||||||
24 | (a) Openness required. All meetings of public
bodies shall |
| |||||||
| |||||||
1 | be open to the public unless excepted in subsection (c)
and | ||||||
2 | closed in accordance with Section 2a.
| ||||||
3 | (b) Construction of exceptions. The exceptions contained | ||||||
4 | in subsection
(c) are in derogation of the requirement that | ||||||
5 | public bodies
meet in the open, and therefore, the exceptions | ||||||
6 | are to be strictly
construed, extending only to subjects | ||||||
7 | clearly within their scope.
The exceptions authorize but do not | ||||||
8 | require the holding of
a closed meeting to discuss a subject | ||||||
9 | included within an enumerated exception.
| ||||||
10 | (c) Exceptions. A public body may hold closed meetings to | ||||||
11 | consider the
following subjects:
| ||||||
12 | (1) The appointment, employment, compensation, | ||||||
13 | discipline, performance,
or dismissal of specific | ||||||
14 | employees of the public body or legal counsel for
the | ||||||
15 | public body, including hearing
testimony on a complaint | ||||||
16 | lodged against an employee of the public body or
against | ||||||
17 | legal counsel for the public body to determine its | ||||||
18 | validity. However, a meeting to consider an increase in | ||||||
19 | compensation to a specific employee of a public body that | ||||||
20 | is subject to the Local Government Wage Increase | ||||||
21 | Transparency Act may not be closed and shall be open to the | ||||||
22 | public and posted and held in accordance with this Act.
| ||||||
23 | (2) Collective negotiating matters between the public | ||||||
24 | body and its
employees or their representatives, or | ||||||
25 | deliberations concerning salary
schedules for one or more | ||||||
26 | classes of employees.
|
| |||||||
| |||||||
1 | (3) The selection of a person to fill a public office,
| ||||||
2 | as defined in this Act, including a vacancy in a public | ||||||
3 | office, when the public
body is given power to appoint | ||||||
4 | under law or ordinance, or the discipline,
performance or | ||||||
5 | removal of the occupant of a public office, when the public | ||||||
6 | body
is given power to remove the occupant under law or | ||||||
7 | ordinance.
| ||||||
8 | (4) Evidence or testimony presented in open hearing, or | ||||||
9 | in closed
hearing where specifically authorized by law, to
| ||||||
10 | a quasi-adjudicative body, as defined in this Act, provided | ||||||
11 | that the body
prepares and makes available for public | ||||||
12 | inspection a written decision
setting forth its | ||||||
13 | determinative reasoning.
| ||||||
14 | (5) The purchase or lease of real property for the use | ||||||
15 | of
the public body, including meetings held for the purpose | ||||||
16 | of discussing
whether a particular parcel should be | ||||||
17 | acquired.
| ||||||
18 | (6) The setting of a price for sale or lease of | ||||||
19 | property owned
by the public body.
| ||||||
20 | (7) The sale or purchase of securities, investments, or | ||||||
21 | investment
contracts. This exception shall not apply to the | ||||||
22 | investment of assets or income of funds deposited into the | ||||||
23 | Illinois Prepaid Tuition Trust Fund.
| ||||||
24 | (8) Security procedures, school building safety and | ||||||
25 | security, and the use of personnel and
equipment to respond | ||||||
26 | to an actual, a threatened, or a reasonably
potential |
| |||||||
| |||||||
1 | danger to the safety of employees, students, staff, the | ||||||
2 | public, or
public
property.
| ||||||
3 | (9) Student disciplinary cases.
| ||||||
4 | (10) The placement of individual students in special | ||||||
5 | education
programs and other matters relating to | ||||||
6 | individual students.
| ||||||
7 | (11) Litigation, when an action against, affecting or | ||||||
8 | on behalf of the
particular public body has been filed and | ||||||
9 | is pending before a court or
administrative tribunal, or | ||||||
10 | when the public body finds that an action is
probable or | ||||||
11 | imminent, in which case the basis for the finding shall be
| ||||||
12 | recorded and entered into the minutes of the closed | ||||||
13 | meeting.
| ||||||
14 | (12) The establishment of reserves or settlement of | ||||||
15 | claims as provided
in the Local Governmental and | ||||||
16 | Governmental Employees Tort Immunity Act, if
otherwise the | ||||||
17 | disposition of a claim or potential claim might be
| ||||||
18 | prejudiced, or the review or discussion of claims, loss or | ||||||
19 | risk management
information, records, data, advice or | ||||||
20 | communications from or with respect
to any insurer of the | ||||||
21 | public body or any intergovernmental risk management
| ||||||
22 | association or self insurance pool of which the public body | ||||||
23 | is a member.
| ||||||
24 | (13) Conciliation of complaints of discrimination in | ||||||
25 | the sale or rental
of housing, when closed meetings are | ||||||
26 | authorized by the law or ordinance
prescribing fair housing |
| |||||||
| |||||||
1 | practices and creating a commission or
administrative | ||||||
2 | agency for their enforcement.
| ||||||
3 | (14) Informant sources, the hiring or assignment of | ||||||
4 | undercover personnel
or equipment, or ongoing, prior or | ||||||
5 | future criminal investigations, when
discussed by a public | ||||||
6 | body with criminal investigatory responsibilities.
| ||||||
7 | (15) Professional ethics or performance when | ||||||
8 | considered by an advisory
body appointed to advise a | ||||||
9 | licensing or regulatory agency on matters
germane to the | ||||||
10 | advisory body's field of competence.
| ||||||
11 | (16) Self evaluation, practices and procedures or | ||||||
12 | professional ethics,
when meeting with a representative of | ||||||
13 | a statewide association of which the
public body is a | ||||||
14 | member.
| ||||||
15 | (17) The recruitment, credentialing, discipline or | ||||||
16 | formal peer review
of physicians or other
health care | ||||||
17 | professionals, or for the discussion of matters protected | ||||||
18 | under the federal Patient Safety and Quality Improvement | ||||||
19 | Act of 2005, and the regulations promulgated thereunder, | ||||||
20 | including 42 C.F.R. Part 3 (73 FR 70732), or the federal | ||||||
21 | Health Insurance Portability and Accountability Act of | ||||||
22 | 1996, and the regulations promulgated thereunder, | ||||||
23 | including 45 C.F.R. Parts 160, 162, and 164, by a hospital, | ||||||
24 | or
other institution providing medical care, that is | ||||||
25 | operated by the public body.
| ||||||
26 | (18) Deliberations for decisions of the Prisoner |
| |||||||
| |||||||
1 | Review Board.
| ||||||
2 | (19) Review or discussion of applications received | ||||||
3 | under the
Experimental Organ Transplantation Procedures | ||||||
4 | Act.
| ||||||
5 | (20) The classification and discussion of matters | ||||||
6 | classified as
confidential or continued confidential by | ||||||
7 | the State Government Suggestion Award
Board.
| ||||||
8 | (21) Discussion of minutes of meetings lawfully closed | ||||||
9 | under this Act,
whether for purposes of approval by the | ||||||
10 | body of the minutes or semi-annual
review of the minutes as | ||||||
11 | mandated by Section 2.06.
| ||||||
12 | (22) Deliberations for decisions of the State
| ||||||
13 | Emergency Medical Services Disciplinary
Review Board.
| ||||||
14 | (23) The operation by a municipality of a municipal | ||||||
15 | utility or the
operation of a
municipal power agency or | ||||||
16 | municipal natural gas agency when the
discussion involves | ||||||
17 | (i) contracts relating to the
purchase, sale, or delivery | ||||||
18 | of electricity or natural gas or (ii) the results
or | ||||||
19 | conclusions of load forecast studies.
| ||||||
20 | (24) Meetings of a residential health care facility | ||||||
21 | resident sexual
assault and death review
team or
the | ||||||
22 | Executive
Council under the Abuse Prevention Review
Team | ||||||
23 | Act.
| ||||||
24 | (25) Meetings of an independent team of experts under | ||||||
25 | Brian's Law. | ||||||
26 | (26) Meetings of a mortality review team appointed |
| |||||||
| |||||||
1 | under the Department of Juvenile Justice Mortality Review | ||||||
2 | Team Act. | ||||||
3 | (27) (Blank). | ||||||
4 | (28) Correspondence and records (i) that may not be | ||||||
5 | disclosed under Section 11-9 of the Illinois Public Aid | ||||||
6 | Code or (ii) that pertain to appeals under Section 11-8 of | ||||||
7 | the Illinois Public Aid Code. | ||||||
8 | (29) Meetings between internal or external auditors | ||||||
9 | and governmental audit committees, finance committees, and | ||||||
10 | their equivalents, when the discussion involves internal | ||||||
11 | control weaknesses, identification of potential fraud risk | ||||||
12 | areas, known or suspected frauds, and fraud interviews | ||||||
13 | conducted in accordance with generally accepted auditing | ||||||
14 | standards of the United States of America. | ||||||
15 | (30) Those meetings or portions of meetings of a | ||||||
16 | fatality review team or the Illinois Fatality Review Team | ||||||
17 | Advisory Council during which a review of the death of an | ||||||
18 | eligible adult in which abuse or neglect is suspected, | ||||||
19 | alleged, or substantiated is conducted pursuant to Section | ||||||
20 | 15 of the Adult Protective Services Act. | ||||||
21 | (31) Meetings and deliberations for decisions of the | ||||||
22 | Concealed Carry Licensing Review Board under the Firearm | ||||||
23 | Concealed Carry Act. | ||||||
24 | (32) Meetings between the Regional Transportation | ||||||
25 | Authority Board and its Service Boards when the discussion | ||||||
26 | involves review by the Regional Transportation Authority |
| |||||||
| |||||||
1 | Board of employment contracts under Section 28d of the | ||||||
2 | Metropolitan Transit Authority Act and Sections 3A.18 and | ||||||
3 | 3B.26 of the Regional Transportation Authority Act. | ||||||
4 | (33) Those meetings or portions of meetings of the | ||||||
5 | advisory committee and peer review subcommittee created | ||||||
6 | under Section 320 of the Illinois Controlled Substances Act | ||||||
7 | during which specific controlled substance prescriber, | ||||||
8 | dispenser, or patient information is discussed. | ||||||
9 | (34) Meetings of the Tax Increment Financing Reform | ||||||
10 | Task Force under Section 2505-800 of the Department of | ||||||
11 | Revenue Law of the Civil Administrative Code of Illinois. | ||||||
12 | (35) Meetings of the group established to discuss | ||||||
13 | Medicaid capitation rates under Section 5-30.8 of the | ||||||
14 | Illinois Public Aid Code. | ||||||
15 | (36) Those deliberations or portions of deliberations | ||||||
16 | for decisions of the Illinois Gaming Board in which there | ||||||
17 | is discussed any of the following: (i) personal, | ||||||
18 | commercial, financial, or other information obtained from | ||||||
19 | any source that is privileged, proprietary, confidential, | ||||||
20 | or a trade secret; or (ii) information specifically | ||||||
21 | exempted from the disclosure by federal or State law. | ||||||
22 | (d) Definitions. For purposes of this Section:
| ||||||
23 | "Employee" means a person employed by a public body whose | ||||||
24 | relationship
with the public body constitutes an | ||||||
25 | employer-employee relationship under
the usual common law | ||||||
26 | rules, and who is not an independent contractor.
|
| |||||||
| |||||||
1 | "Public office" means a position created by or under the
| ||||||
2 | Constitution or laws of this State, the occupant of which is | ||||||
3 | charged with
the exercise of some portion of the sovereign | ||||||
4 | power of this State. The term
"public office" shall include | ||||||
5 | members of the public body, but it shall not
include | ||||||
6 | organizational positions filled by members thereof, whether
| ||||||
7 | established by law or by a public body itself, that exist to | ||||||
8 | assist the
body in the conduct of its business.
| ||||||
9 | "Quasi-adjudicative body" means an administrative body | ||||||
10 | charged by law or
ordinance with the responsibility to conduct | ||||||
11 | hearings, receive evidence or
testimony and make | ||||||
12 | determinations based
thereon, but does not include
local | ||||||
13 | electoral boards when such bodies are considering petition | ||||||
14 | challenges.
| ||||||
15 | (e) Final action. No final action may be taken at a closed | ||||||
16 | meeting.
Final action shall be preceded by a public recital of | ||||||
17 | the nature of the
matter being considered and other information | ||||||
18 | that will inform the
public of the business being conducted.
| ||||||
19 | (Source: P.A. 99-78, eff. 7-20-15; 99-235, eff. 1-1-16; 99-480, | ||||||
20 | eff. 9-9-15; 99-642, eff. 7-28-16; 99-646, eff. 7-28-16; | ||||||
21 | 99-687, eff. 1-1-17; 100-201, eff. 8-18-17; 100-465, eff. | ||||||
22 | 8-31-17; 100-646, eff. 7-27-18.)
| ||||||
23 | Section 35-10. The State Officials and Employees Ethics Act | ||||||
24 | is amended by changing Section 5-45 as follows: |
| |||||||
| |||||||
1 | (5 ILCS 430/5-45)
| ||||||
2 | Sec. 5-45. Procurement; revolving door prohibition.
| ||||||
3 | (a) No former officer, member, or State employee, or spouse | ||||||
4 | or
immediate family member living with such person, shall, | ||||||
5 | within a period of one
year immediately after termination of | ||||||
6 | State employment, knowingly accept
employment or receive | ||||||
7 | compensation or fees for services from a person or entity
if | ||||||
8 | the officer, member, or State employee, during the year | ||||||
9 | immediately
preceding termination of State employment, | ||||||
10 | participated personally and
substantially in the award of State | ||||||
11 | contracts, or the issuance of State contract change orders, | ||||||
12 | with a cumulative value
of $25,000
or more to the person or | ||||||
13 | entity, or its parent or subsidiary.
| ||||||
14 | (a-5) No officer, member, or spouse or immediate family | ||||||
15 | member living with such person shall, during the officer or | ||||||
16 | member's term in office or within a period of 2 years | ||||||
17 | immediately leaving office, hold an ownership interest, other | ||||||
18 | than a passive interest in a publicly traded company, in any | ||||||
19 | gaming license under the Illinois Gambling Act, the Video | ||||||
20 | Gaming Act, the Illinois Horse Racing Act of 1975, or the | ||||||
21 | Sports Wagering Act. Any member of the General Assembly or | ||||||
22 | spouse or immediate family member living with such person who | ||||||
23 | has an ownership interest, other than a passive interest in a | ||||||
24 | publicly traded company, in any gaming license under the | ||||||
25 | Illinois Gambling Act, the Illinois Horse Racing Act of 1975, | ||||||
26 | the Video Gaming Act, or the Sports Wagering Act at the time of |
| |||||||
| |||||||
1 | the effective date of this amendatory Act of the 101st General | ||||||
2 | Assembly shall divest himself or herself of such ownership | ||||||
3 | within one year after the effective date of this amendatory Act | ||||||
4 | of the 101st General Assembly. No State employee who works for | ||||||
5 | the Illinois Gaming Board or Illinois Racing Board or spouse or | ||||||
6 | immediate family member living with such person shall, during | ||||||
7 | State employment or within a period of 2 years immediately | ||||||
8 | after termination of State employment, hold an ownership | ||||||
9 | interest, other than a passive interest in a publicly traded | ||||||
10 | company, in any gaming license under the Illinois Gambling Act, | ||||||
11 | the Video Gaming Act, the Illinois Horse Racing Act of 1975, or | ||||||
12 | the Sports Wagering Act. | ||||||
13 | (b) No former officer of the executive branch or State | ||||||
14 | employee of the
executive branch with regulatory or
licensing | ||||||
15 | authority, or spouse or immediate family member living with | ||||||
16 | such
person, shall, within a period of one year immediately | ||||||
17 | after termination of
State employment, knowingly accept | ||||||
18 | employment or receive compensation or fees
for services from a | ||||||
19 | person or entity if the officer
or State
employee, during the | ||||||
20 | year immediately preceding
termination of State employment, | ||||||
21 | participated personally and substantially in making a | ||||||
22 | regulatory or licensing decision that
directly applied to the | ||||||
23 | person or entity, or its parent or subsidiary.
| ||||||
24 | (c) Within 6 months after the effective date of this | ||||||
25 | amendatory Act of the 96th General Assembly, each executive | ||||||
26 | branch constitutional officer and legislative leader, the |
| |||||||
| |||||||
1 | Auditor General, and the Joint Committee on Legislative Support | ||||||
2 | Services shall adopt a policy delineating which State positions | ||||||
3 | under his or her jurisdiction and control, by the nature of | ||||||
4 | their duties, may have the authority to participate personally | ||||||
5 | and substantially in the award of State contracts or in | ||||||
6 | regulatory or licensing decisions. The Governor shall adopt | ||||||
7 | such a policy for all State employees of the executive branch | ||||||
8 | not under the jurisdiction and control of any other executive | ||||||
9 | branch constitutional officer.
| ||||||
10 | The policies required under subsection (c) of this Section | ||||||
11 | shall be filed with the appropriate ethics commission | ||||||
12 | established under this Act or, for the Auditor General, with | ||||||
13 | the Office of the Auditor General. | ||||||
14 | (d) Each Inspector General shall have the authority to | ||||||
15 | determine that additional State positions under his or her | ||||||
16 | jurisdiction, not otherwise subject to the policies required by | ||||||
17 | subsection (c) of this Section, are nonetheless subject to the | ||||||
18 | notification requirement of subsection (f) below due to their | ||||||
19 | involvement in the award of State contracts or in regulatory or | ||||||
20 | licensing decisions. | ||||||
21 | (e) The Joint Committee on Legislative Support Services, | ||||||
22 | the Auditor General, and each of the executive branch | ||||||
23 | constitutional officers and legislative leaders subject to | ||||||
24 | subsection (c) of this Section shall provide written | ||||||
25 | notification to all employees in positions subject to the | ||||||
26 | policies required by subsection (c) or a determination made |
| |||||||
| |||||||
1 | under subsection (d): (1) upon hiring, promotion, or transfer | ||||||
2 | into the relevant position; and (2) at the time the employee's | ||||||
3 | duties are changed in such a way as to qualify that employee. | ||||||
4 | An employee receiving notification must certify in writing that | ||||||
5 | the person was advised of the prohibition and the requirement | ||||||
6 | to notify the appropriate Inspector General in subsection (f). | ||||||
7 | (f) Any State employee in a position subject to the | ||||||
8 | policies required by subsection (c) or to a determination under | ||||||
9 | subsection (d), but who does not fall within the prohibition of | ||||||
10 | subsection (h) below, who is offered non-State employment | ||||||
11 | during State employment or within a period of one year | ||||||
12 | immediately after termination of State employment shall, prior | ||||||
13 | to accepting such non-State employment, notify the appropriate | ||||||
14 | Inspector General. Within 10 calendar days after receiving | ||||||
15 | notification from an employee in a position subject to the | ||||||
16 | policies required by subsection (c), such Inspector General | ||||||
17 | shall make a determination as to whether the State employee is | ||||||
18 | restricted from accepting such employment by subsection (a) or | ||||||
19 | (b). In making a determination, in addition to any other | ||||||
20 | relevant information, an Inspector General shall assess the | ||||||
21 | effect of the prospective employment or relationship upon | ||||||
22 | decisions referred to in subsections (a) and (b), based on the | ||||||
23 | totality of the participation by the former officer, member, or | ||||||
24 | State employee in those decisions. A determination by an | ||||||
25 | Inspector General must be in writing, signed and dated by the | ||||||
26 | Inspector General, and delivered to the subject of the |
| |||||||
| |||||||
1 | determination within 10 calendar days or the person is deemed | ||||||
2 | eligible for the employment opportunity. For purposes of this | ||||||
3 | subsection, "appropriate Inspector General" means (i) for | ||||||
4 | members and employees of the legislative branch, the | ||||||
5 | Legislative Inspector General; (ii) for the Auditor General and | ||||||
6 | employees of the Office of the Auditor General, the Inspector | ||||||
7 | General provided for in Section 30-5 of this Act; and (iii) for | ||||||
8 | executive branch officers and employees, the Inspector General | ||||||
9 | having jurisdiction over the officer or employee. Notice of any | ||||||
10 | determination of an Inspector General and of any such appeal | ||||||
11 | shall be given to the ultimate jurisdictional authority, the | ||||||
12 | Attorney General, and the Executive Ethics Commission. | ||||||
13 | (g) An Inspector General's determination regarding | ||||||
14 | restrictions under subsection (a) or (b) may be appealed to the | ||||||
15 | appropriate Ethics Commission by the person subject to the | ||||||
16 | decision or the Attorney General no later than the 10th | ||||||
17 | calendar day after the date of the determination. | ||||||
18 | On appeal, the Ethics Commission or Auditor General shall | ||||||
19 | seek, accept, and consider written public comments regarding a | ||||||
20 | determination. In deciding whether to uphold an Inspector | ||||||
21 | General's determination, the appropriate Ethics Commission or | ||||||
22 | Auditor General shall assess, in addition to any other relevant | ||||||
23 | information, the effect of the prospective employment or | ||||||
24 | relationship upon the decisions referred to in subsections (a) | ||||||
25 | and (b), based on the totality of the participation by the | ||||||
26 | former officer, member, or State employee in those decisions. |
| |||||||
| |||||||
1 | The Ethics Commission shall decide whether to uphold an | ||||||
2 | Inspector General's determination within 10 calendar days or | ||||||
3 | the person is deemed eligible for the employment opportunity. | ||||||
4 | (h) The following officers, members, or State employees | ||||||
5 | shall not, within a period of one year immediately after | ||||||
6 | termination of office or State employment, knowingly accept | ||||||
7 | employment or receive compensation or fees for services from a | ||||||
8 | person or entity if the person or entity or its parent or | ||||||
9 | subsidiary, during the year immediately preceding termination | ||||||
10 | of State employment, was a party to a State contract or | ||||||
11 | contracts with a cumulative value of $25,000 or more involving | ||||||
12 | the officer, member, or State employee's State agency, or was | ||||||
13 | the subject of a regulatory or licensing decision involving the | ||||||
14 | officer, member, or State employee's State agency, regardless | ||||||
15 | of whether he or she participated personally and substantially | ||||||
16 | in the award of the State contract or contracts or the making | ||||||
17 | of the regulatory or licensing decision in question: | ||||||
18 | (1) members or officers; | ||||||
19 | (2) members of a commission or board created by the | ||||||
20 | Illinois Constitution; | ||||||
21 | (3) persons whose appointment to office is subject to | ||||||
22 | the advice and consent of the Senate; | ||||||
23 | (4) the head of a department, commission, board, | ||||||
24 | division, bureau, authority, or other administrative unit | ||||||
25 | within the government of this State; | ||||||
26 | (5) chief procurement officers, State purchasing |
| |||||||
| |||||||
1 | officers, and their designees whose duties are directly | ||||||
2 | related to State procurement; and | ||||||
3 | (6) chiefs of staff, deputy chiefs of staff, associate | ||||||
4 | chiefs of staff, assistant chiefs of staff, and deputy | ||||||
5 | governors ; . | ||||||
6 | (7) employees of the Illinois Racing Board; and | ||||||
7 | (8) employees of the Illinois Gaming Board. | ||||||
8 | (i) For the purposes of this Section, with respect to | ||||||
9 | officers or employees of a regional transit board, as defined | ||||||
10 | in this Act, the phrase "person or entity" does not include: | ||||||
11 | (i) the United States government, (ii) the State, (iii) | ||||||
12 | municipalities, as defined under Article VII, Section 1 of the | ||||||
13 | Illinois Constitution, (iv) units of local government, as | ||||||
14 | defined under Article VII, Section 1 of the Illinois | ||||||
15 | Constitution, or (v) school districts. | ||||||
16 | (Source: P.A. 96-555, eff. 8-18-09; 97-653, eff. 1-13-12 .) | ||||||
17 | Section 35-15. The Alcoholism and Other Drug Abuse and | ||||||
18 | Dependency Act is amended by changing Section 5-20 as follows:
| ||||||
19 | (20 ILCS 301/5-20)
| ||||||
20 | Sec. 5-20. Gambling disorders.
| ||||||
21 | (a) Subject to appropriation, the Department shall | ||||||
22 | establish a program for
public education, research, and | ||||||
23 | training regarding
gambling disorders and the treatment and | ||||||
24 | prevention of gambling disorders.
Subject to specific |
| |||||||
| |||||||
1 | appropriation for these stated purposes, the program must
| ||||||
2 | include all of the following:
| ||||||
3 | (1) Establishment and maintenance of a toll-free "800" | ||||||
4 | telephone number
to provide crisis counseling and referral | ||||||
5 | services to families experiencing
difficulty as a result of | ||||||
6 | gambling disorders.
| ||||||
7 | (2) Promotion of public awareness regarding the | ||||||
8 | recognition and
prevention of gambling disorders.
| ||||||
9 | (3) Facilitation, through in-service training and | ||||||
10 | other means, of the
availability of effective assistance | ||||||
11 | programs for gambling disorders.
| ||||||
12 | (4) Conducting studies to identify adults and | ||||||
13 | juveniles in this
State who have, or who are at risk of | ||||||
14 | developing, gambling disorders.
| ||||||
15 | (b) Subject to appropriation, the Department shall either | ||||||
16 | establish and
maintain the program or contract with a private | ||||||
17 | or public entity for the
establishment and maintenance of the | ||||||
18 | program. Subject to appropriation, either
the Department or the | ||||||
19 | private or public entity shall implement the toll-free
| ||||||
20 | telephone number, promote public awareness, and conduct | ||||||
21 | in-service training
concerning gambling disorders.
| ||||||
22 | (c) Subject to appropriation, the Department shall produce | ||||||
23 | and supply the
signs specified in Section 10.7 of the Illinois | ||||||
24 | Lottery Law, Section 34.1 of
the Illinois Horse Racing Act of | ||||||
25 | 1975, Section 4.3 of the Bingo License and Tax
Act, Section 8.1 | ||||||
26 | of the Charitable Games Act, and Section 13.1 of the Illinois |
| |||||||
| |||||||
1 | Riverboat
Gambling Act.
| ||||||
2 | (Source: P.A. 100-759, eff. 1-1-19 .)
| ||||||
3 | Section 35-20. The Illinois Lottery Law is amended by | ||||||
4 | changing Section 9.1 as follows: | ||||||
5 | (20 ILCS 1605/9.1) | ||||||
6 | Sec. 9.1. Private manager and management agreement. | ||||||
7 | (a) As used in this Section: | ||||||
8 | "Offeror" means a person or group of persons that responds | ||||||
9 | to a request for qualifications under this Section. | ||||||
10 | "Request for qualifications" means all materials and | ||||||
11 | documents prepared by the Department to solicit the following | ||||||
12 | from offerors: | ||||||
13 | (1) Statements of qualifications. | ||||||
14 | (2) Proposals to enter into a management agreement, | ||||||
15 | including the identity of any prospective vendor or vendors | ||||||
16 | that the offeror intends to initially engage to assist the | ||||||
17 | offeror in performing its obligations under the management | ||||||
18 | agreement. | ||||||
19 | "Final offer" means the last proposal submitted by an | ||||||
20 | offeror in response to the request for qualifications, | ||||||
21 | including the identity of any prospective vendor or vendors | ||||||
22 | that the offeror intends to initially engage to assist the | ||||||
23 | offeror in performing its obligations under the management | ||||||
24 | agreement. |
| |||||||
| |||||||
1 | "Final offeror" means the offeror ultimately selected by | ||||||
2 | the Governor to be the private manager for the Lottery under | ||||||
3 | subsection (h) of this Section. | ||||||
4 | (b) By September 15, 2010, the Governor shall select a | ||||||
5 | private manager for the total management of the Lottery with | ||||||
6 | integrated functions, such as lottery game design, supply of | ||||||
7 | goods and services, and advertising and as specified in this | ||||||
8 | Section. | ||||||
9 | (c) Pursuant to the terms of this subsection, the | ||||||
10 | Department shall endeavor to expeditiously terminate the | ||||||
11 | existing contracts in support of the Lottery in effect on the | ||||||
12 | effective date of this amendatory Act of the 96th General | ||||||
13 | Assembly in connection with the selection of the private | ||||||
14 | manager. As part of its obligation to terminate these contracts | ||||||
15 | and select the private manager, the Department shall establish | ||||||
16 | a mutually agreeable timetable to transfer the functions of | ||||||
17 | existing contractors to the private manager so that existing | ||||||
18 | Lottery operations are not materially diminished or impaired | ||||||
19 | during the transition. To that end, the Department shall do the | ||||||
20 | following: | ||||||
21 | (1) where such contracts contain a provision | ||||||
22 | authorizing termination upon notice, the Department shall | ||||||
23 | provide notice of termination to occur upon the mutually | ||||||
24 | agreed timetable for transfer of functions; | ||||||
25 | (2) upon the expiration of any initial term or renewal | ||||||
26 | term of the current Lottery contracts, the Department shall |
| |||||||
| |||||||
1 | not renew such contract for a term extending beyond the | ||||||
2 | mutually agreed timetable for transfer of functions; or | ||||||
3 | (3) in the event any current contract provides for | ||||||
4 | termination of that contract upon the implementation of a | ||||||
5 | contract with the private manager, the Department shall | ||||||
6 | perform all necessary actions to terminate the contract on | ||||||
7 | the date that coincides with the mutually agreed timetable | ||||||
8 | for transfer of functions. | ||||||
9 | If the contracts to support the current operation of the | ||||||
10 | Lottery in effect on the effective date of this amendatory Act | ||||||
11 | of the 96th General Assembly are not subject to termination as | ||||||
12 | provided for in this subsection (c), then the Department may | ||||||
13 | include a provision in the contract with the private manager | ||||||
14 | specifying a mutually agreeable methodology for incorporation. | ||||||
15 | (c-5) The Department shall include provisions in the | ||||||
16 | management agreement whereby the private manager shall, for a | ||||||
17 | fee, and pursuant to a contract negotiated with the Department | ||||||
18 | (the "Employee Use Contract"), utilize the services of current | ||||||
19 | Department employees to assist in the administration and | ||||||
20 | operation of the Lottery. The Department shall be the employer | ||||||
21 | of all such bargaining unit employees assigned to perform such | ||||||
22 | work for the private manager, and such employees shall be State | ||||||
23 | employees, as defined by the Personnel Code. Department | ||||||
24 | employees shall operate under the same employment policies, | ||||||
25 | rules, regulations, and procedures, as other employees of the | ||||||
26 | Department. In addition, neither historical representation |
| |||||||
| |||||||
1 | rights under the Illinois Public Labor Relations Act, nor | ||||||
2 | existing collective bargaining agreements, shall be disturbed | ||||||
3 | by the management agreement with the private manager for the | ||||||
4 | management of the Lottery. | ||||||
5 | (d) The management agreement with the private manager shall | ||||||
6 | include all of the following: | ||||||
7 | (1) A term not to exceed 10 years, including any | ||||||
8 | renewals. | ||||||
9 | (2) A provision specifying that the Department: | ||||||
10 | (A) shall exercise actual control over all | ||||||
11 | significant business decisions; | ||||||
12 | (A-5) has the authority to direct or countermand | ||||||
13 | operating decisions by the private manager at any time; | ||||||
14 | (B) has ready access at any time to information | ||||||
15 | regarding Lottery operations; | ||||||
16 | (C) has the right to demand and receive information | ||||||
17 | from the private manager concerning any aspect of the | ||||||
18 | Lottery operations at any time; and | ||||||
19 | (D) retains ownership of all trade names, | ||||||
20 | trademarks, and intellectual property associated with | ||||||
21 | the Lottery. | ||||||
22 | (3) A provision imposing an affirmative duty on the | ||||||
23 | private manager to provide the Department with material | ||||||
24 | information and with any information the private manager | ||||||
25 | reasonably believes the Department would want to know to | ||||||
26 | enable the Department to conduct the Lottery. |
| |||||||
| |||||||
1 | (4) A provision requiring the private manager to | ||||||
2 | provide the Department with advance notice of any operating | ||||||
3 | decision that bears significantly on the public interest, | ||||||
4 | including, but not limited to, decisions on the kinds of | ||||||
5 | games to be offered to the public and decisions affecting | ||||||
6 | the relative risk and reward of the games being offered, so | ||||||
7 | the Department has a reasonable opportunity to evaluate and | ||||||
8 | countermand that decision. | ||||||
9 | (5) A provision providing for compensation of the | ||||||
10 | private manager that may consist of, among other things, a | ||||||
11 | fee for services and a performance based bonus as | ||||||
12 | consideration for managing the Lottery, including terms | ||||||
13 | that may provide the private manager with an increase in | ||||||
14 | compensation if Lottery revenues grow by a specified | ||||||
15 | percentage in a given year. | ||||||
16 | (6) (Blank). | ||||||
17 | (7) A provision requiring the deposit of all Lottery | ||||||
18 | proceeds to be deposited into the State Lottery Fund except | ||||||
19 | as otherwise provided in Section 20 of this Act. | ||||||
20 | (8) A provision requiring the private manager to locate | ||||||
21 | its principal office within the State. | ||||||
22 | (8-5) A provision encouraging that at least 20% of the | ||||||
23 | cost of contracts entered into for goods and services by | ||||||
24 | the private manager in connection with its management of | ||||||
25 | the Lottery, other than contracts with sales agents or | ||||||
26 | technical advisors, be awarded to businesses that are a |
| |||||||
| |||||||
1 | minority-owned business, a women-owned business, or a | ||||||
2 | business owned by a person with disability, as those terms | ||||||
3 | are defined in the Business Enterprise for Minorities, | ||||||
4 | Women, and Persons with Disabilities Act. | ||||||
5 | (9) A requirement that so long as the private manager | ||||||
6 | complies with all the conditions of the agreement under the | ||||||
7 | oversight of the Department, the private manager shall have | ||||||
8 | the following duties and obligations with respect to the | ||||||
9 | management of the Lottery: | ||||||
10 | (A) The right to use equipment and other assets | ||||||
11 | used in the operation of the Lottery. | ||||||
12 | (B) The rights and obligations under contracts | ||||||
13 | with retailers and vendors. | ||||||
14 | (C) The implementation of a comprehensive security | ||||||
15 | program by the private manager. | ||||||
16 | (D) The implementation of a comprehensive system | ||||||
17 | of internal audits. | ||||||
18 | (E) The implementation of a program by the private | ||||||
19 | manager to curb compulsive gambling by persons playing | ||||||
20 | the Lottery. | ||||||
21 | (F) A system for determining (i) the type of | ||||||
22 | Lottery games, (ii) the method of selecting winning | ||||||
23 | tickets, (iii) the manner of payment of prizes to | ||||||
24 | holders of winning tickets, (iv) the frequency of | ||||||
25 | drawings of winning tickets, (v) the method to be used | ||||||
26 | in selling tickets, (vi) a system for verifying the |
| |||||||
| |||||||
1 | validity of tickets claimed to be winning tickets, | ||||||
2 | (vii) the basis upon which retailer commissions are | ||||||
3 | established by the manager, and (viii) minimum | ||||||
4 | payouts. | ||||||
5 | (10) A requirement that advertising and promotion must | ||||||
6 | be consistent with Section 7.8a of this Act. | ||||||
7 | (11) A requirement that the private manager market the | ||||||
8 | Lottery to those residents who are new, infrequent, or | ||||||
9 | lapsed players of the Lottery, especially those who are | ||||||
10 | most likely to make regular purchases on the Internet as | ||||||
11 | permitted by law. | ||||||
12 | (12) A code of ethics for the private manager's | ||||||
13 | officers and employees. | ||||||
14 | (13) A requirement that the Department monitor and | ||||||
15 | oversee the private manager's practices and take action | ||||||
16 | that the Department considers appropriate to ensure that | ||||||
17 | the private manager is in compliance with the terms of the | ||||||
18 | management agreement, while allowing the manager, unless | ||||||
19 | specifically prohibited by law or the management | ||||||
20 | agreement, to negotiate and sign its own contracts with | ||||||
21 | vendors. | ||||||
22 | (14) A provision requiring the private manager to | ||||||
23 | periodically file, at least on an annual basis, appropriate | ||||||
24 | financial statements in a form and manner acceptable to the | ||||||
25 | Department. | ||||||
26 | (15) Cash reserves requirements. |
| |||||||
| |||||||
1 | (16) Procedural requirements for obtaining the prior | ||||||
2 | approval of the Department when a management agreement or | ||||||
3 | an interest in a management agreement is sold, assigned, | ||||||
4 | transferred, or pledged as collateral to secure financing. | ||||||
5 | (17) Grounds for the termination of the management | ||||||
6 | agreement by the Department or the private manager. | ||||||
7 | (18) Procedures for amendment of the agreement. | ||||||
8 | (19) A provision requiring the private manager to | ||||||
9 | engage in an open and competitive bidding process for any | ||||||
10 | procurement having a cost in excess of $50,000 that is not | ||||||
11 | a part of the private manager's final offer. The process | ||||||
12 | shall favor the selection of a vendor deemed to have | ||||||
13 | submitted a proposal that provides the Lottery with the | ||||||
14 | best overall value. The process shall not be subject to the | ||||||
15 | provisions of the Illinois Procurement Code, unless | ||||||
16 | specifically required by the management agreement. | ||||||
17 | (20) The transition of rights and obligations, | ||||||
18 | including any associated equipment or other assets used in | ||||||
19 | the operation of the Lottery, from the manager to any | ||||||
20 | successor manager of the lottery, including the | ||||||
21 | Department, following the termination of or foreclosure | ||||||
22 | upon the management agreement. | ||||||
23 | (21) Right of use of copyrights, trademarks, and | ||||||
24 | service marks held by the Department in the name of the | ||||||
25 | State. The agreement must provide that any use of them by | ||||||
26 | the manager shall only be for the purpose of fulfilling its |
| |||||||
| |||||||
1 | obligations under the management agreement during the term | ||||||
2 | of the agreement. | ||||||
3 | (22) The disclosure of any information requested by the | ||||||
4 | Department to enable it to comply with the reporting | ||||||
5 | requirements and information requests provided for under | ||||||
6 | subsection (p) of this Section. | ||||||
7 | (e) Notwithstanding any other law to the contrary, the | ||||||
8 | Department shall select a private manager through a competitive | ||||||
9 | request for qualifications process consistent with Section | ||||||
10 | 20-35 of the Illinois Procurement Code, which shall take into | ||||||
11 | account: | ||||||
12 | (1) the offeror's ability to market the Lottery to | ||||||
13 | those residents who are new, infrequent, or lapsed players | ||||||
14 | of the Lottery, especially those who are most likely to | ||||||
15 | make regular purchases on the Internet; | ||||||
16 | (2) the offeror's ability to address the State's | ||||||
17 | concern with the social effects of gambling on those who | ||||||
18 | can least afford to do so; | ||||||
19 | (3) the offeror's ability to provide the most | ||||||
20 | successful management of the Lottery for the benefit of the | ||||||
21 | people of the State based on current and past business | ||||||
22 | practices or plans of the offeror; and | ||||||
23 | (4) the offeror's poor or inadequate past performance | ||||||
24 | in servicing, equipping, operating or managing a lottery on | ||||||
25 | behalf of Illinois, another State or foreign government and | ||||||
26 | attracting persons who are not currently regular players of |
| |||||||
| |||||||
1 | a lottery. | ||||||
2 | (f) The Department may retain the services of an advisor or | ||||||
3 | advisors with significant experience in financial services or | ||||||
4 | the management, operation, and procurement of goods, services, | ||||||
5 | and equipment for a government-run lottery to assist in the | ||||||
6 | preparation of the terms of the request for qualifications and | ||||||
7 | selection of the private manager. Any prospective advisor | ||||||
8 | seeking to provide services under this subsection (f) shall | ||||||
9 | disclose any material business or financial relationship | ||||||
10 | during the past 3 years with any potential offeror, or with a | ||||||
11 | contractor or subcontractor presently providing goods, | ||||||
12 | services, or equipment to the Department to support the | ||||||
13 | Lottery. The Department shall evaluate the material business or | ||||||
14 | financial relationship of each prospective advisor. The | ||||||
15 | Department shall not select any prospective advisor with a | ||||||
16 | substantial business or financial relationship that the | ||||||
17 | Department deems to impair the objectivity of the services to | ||||||
18 | be provided by the prospective advisor. During the course of | ||||||
19 | the advisor's engagement by the Department, and for a period of | ||||||
20 | one year thereafter, the advisor shall not enter into any | ||||||
21 | business or financial relationship with any offeror or any | ||||||
22 | vendor identified to assist an offeror in performing its | ||||||
23 | obligations under the management agreement. Any advisor | ||||||
24 | retained by the Department shall be disqualified from being an | ||||||
25 | offeror.
The Department shall not include terms in the request | ||||||
26 | for qualifications that provide a material advantage whether |
| |||||||
| |||||||
1 | directly or indirectly to any potential offeror, or any | ||||||
2 | contractor or subcontractor presently providing goods, | ||||||
3 | services, or equipment to the Department to support the | ||||||
4 | Lottery, including terms contained in previous responses to | ||||||
5 | requests for proposals or qualifications submitted to | ||||||
6 | Illinois, another State or foreign government when those terms | ||||||
7 | are uniquely associated with a particular potential offeror, | ||||||
8 | contractor, or subcontractor. The request for proposals | ||||||
9 | offered by the Department on December 22, 2008 as | ||||||
10 | "LOT08GAMESYS" and reference number "22016176" is declared | ||||||
11 | void. | ||||||
12 | (g) The Department shall select at least 2 offerors as | ||||||
13 | finalists to potentially serve as the private manager no later | ||||||
14 | than August 9, 2010. Upon making preliminary selections, the | ||||||
15 | Department shall schedule a public hearing on the finalists' | ||||||
16 | proposals and provide public notice of the hearing at least 7 | ||||||
17 | calendar days before the hearing. The notice must include all | ||||||
18 | of the following: | ||||||
19 | (1) The date, time, and place of the hearing. | ||||||
20 | (2) The subject matter of the hearing. | ||||||
21 | (3) A brief description of the management agreement to | ||||||
22 | be awarded. | ||||||
23 | (4) The identity of the offerors that have been | ||||||
24 | selected as finalists to serve as the private manager. | ||||||
25 | (5) The address and telephone number of the Department. | ||||||
26 | (h) At the public hearing, the Department shall (i) provide |
| |||||||
| |||||||
1 | sufficient time for each finalist to present and explain its | ||||||
2 | proposal to the Department and the Governor or the Governor's | ||||||
3 | designee, including an opportunity to respond to questions | ||||||
4 | posed by the Department, Governor, or designee and (ii) allow | ||||||
5 | the public and non-selected offerors to comment on the | ||||||
6 | presentations. The Governor or a designee shall attend the | ||||||
7 | public hearing. After the public hearing, the Department shall | ||||||
8 | have 14 calendar days to recommend to the Governor whether a | ||||||
9 | management agreement should be entered into with a particular | ||||||
10 | finalist. After reviewing the Department's recommendation, the | ||||||
11 | Governor may accept or reject the Department's recommendation, | ||||||
12 | and shall select a final offeror as the private manager by | ||||||
13 | publication of a notice in the Illinois Procurement Bulletin on | ||||||
14 | or before September 15, 2010. The Governor shall include in the | ||||||
15 | notice a detailed explanation and the reasons why the final | ||||||
16 | offeror is superior to other offerors and will provide | ||||||
17 | management services in a manner that best achieves the | ||||||
18 | objectives of this Section. The Governor shall also sign the | ||||||
19 | management agreement with the private manager. | ||||||
20 | (i) Any action to contest the private manager selected by | ||||||
21 | the Governor under this Section must be brought within 7 | ||||||
22 | calendar days after the publication of the notice of the | ||||||
23 | designation of the private manager as provided in subsection | ||||||
24 | (h) of this Section. | ||||||
25 | (j) The Lottery shall remain, for so long as a private | ||||||
26 | manager manages the Lottery in accordance with provisions of |
| |||||||
| |||||||
1 | this Act, a Lottery conducted by the State, and the State shall | ||||||
2 | not be authorized to sell or transfer the Lottery to a third | ||||||
3 | party. | ||||||
4 | (k) Any tangible personal property used exclusively in | ||||||
5 | connection with the lottery that is owned by the Department and | ||||||
6 | leased to the private manager shall be owned by the Department | ||||||
7 | in the name of the State and shall be considered to be public | ||||||
8 | property devoted to an essential public and governmental | ||||||
9 | function. | ||||||
10 | (l) The Department may exercise any of its powers under | ||||||
11 | this Section or any other law as necessary or desirable for the | ||||||
12 | execution of the Department's powers under this Section. | ||||||
13 | (m) Neither this Section nor any management agreement | ||||||
14 | entered into under this Section prohibits the General Assembly | ||||||
15 | from authorizing forms of gambling that are not in direct | ||||||
16 | competition with the Lottery. The forms of gambling authorized | ||||||
17 | by this amendatory Act of the 101st General Assembly constitute | ||||||
18 | authorized forms of gambling that are not in direct competition | ||||||
19 | with the Lottery. | ||||||
20 | (n) The private manager shall be subject to a complete | ||||||
21 | investigation in the third, seventh, and tenth years of the | ||||||
22 | agreement (if the agreement is for a 10-year term) by the | ||||||
23 | Department in cooperation with the Auditor General to determine | ||||||
24 | whether the private manager has complied with this Section and | ||||||
25 | the management agreement. The private manager shall bear the | ||||||
26 | cost of an investigation or reinvestigation of the private |
| |||||||
| |||||||
1 | manager under this subsection. | ||||||
2 | (o) The powers conferred by this Section are in addition | ||||||
3 | and supplemental to the powers conferred by any other law. If | ||||||
4 | any other law or rule is inconsistent with this Section, | ||||||
5 | including, but not limited to, provisions of the Illinois | ||||||
6 | Procurement Code, then this Section controls as to any | ||||||
7 | management agreement entered into under this Section. This | ||||||
8 | Section and any rules adopted under this Section contain full | ||||||
9 | and complete authority for a management agreement between the | ||||||
10 | Department and a private manager. No law, procedure, | ||||||
11 | proceeding, publication, notice, consent, approval, order, or | ||||||
12 | act by the Department or any other officer, Department, agency, | ||||||
13 | or instrumentality of the State or any political subdivision is | ||||||
14 | required for the Department to enter into a management | ||||||
15 | agreement under this Section. This Section contains full and | ||||||
16 | complete authority for the Department to approve any contracts | ||||||
17 | entered into by a private manager with a vendor providing | ||||||
18 | goods, services, or both goods and services to the private | ||||||
19 | manager under the terms of the management agreement, including | ||||||
20 | subcontractors of such vendors. | ||||||
21 | Upon receipt of a written request from the Chief | ||||||
22 | Procurement Officer, the Department shall provide to the Chief | ||||||
23 | Procurement Officer a complete and un-redacted copy of the | ||||||
24 | management agreement or any contract that is subject to the | ||||||
25 | Department's approval authority under this subsection (o). The | ||||||
26 | Department shall provide a copy of the agreement or contract to |
| |||||||
| |||||||
1 | the Chief Procurement Officer in the time specified by the | ||||||
2 | Chief Procurement Officer in his or her written request, but no | ||||||
3 | later than 5 business days after the request is received by the | ||||||
4 | Department. The Chief Procurement Officer must retain any | ||||||
5 | portions of the management agreement or of any contract | ||||||
6 | designated by the Department as confidential, proprietary, or | ||||||
7 | trade secret information in complete confidence pursuant to | ||||||
8 | subsection (g) of Section 7 of the Freedom of Information Act. | ||||||
9 | The Department shall also provide the Chief Procurement Officer | ||||||
10 | with reasonable advance written notice of any contract that is | ||||||
11 | pending Department approval. | ||||||
12 | Notwithstanding any other provision of this Section to the | ||||||
13 | contrary, the Chief Procurement Officer shall adopt | ||||||
14 | administrative rules, including emergency rules, to establish | ||||||
15 | a procurement process to select a successor private manager if | ||||||
16 | a private management agreement has been terminated. The | ||||||
17 | selection process shall at a minimum take into account the | ||||||
18 | criteria set forth in items (1) through (4) of subsection (e) | ||||||
19 | of this Section and may include provisions consistent with | ||||||
20 | subsections (f), (g), (h), and (i) of this Section. The Chief | ||||||
21 | Procurement Officer shall also implement and administer the | ||||||
22 | adopted selection process upon the termination of a private | ||||||
23 | management agreement. The Department, after the Chief | ||||||
24 | Procurement Officer certifies that the procurement process has | ||||||
25 | been followed in accordance with the rules adopted under this | ||||||
26 | subsection (o), shall select a final offeror as the private |
| |||||||
| |||||||
1 | manager and sign the management agreement with the private | ||||||
2 | manager. | ||||||
3 | Except as provided in Sections 21.5, 21.6, 21.7, 21.8, | ||||||
4 | 21.9, and 21.10, and 21.11, 21.10 the Department shall | ||||||
5 | distribute all proceeds of lottery tickets and shares sold in | ||||||
6 | the following priority and manner: | ||||||
7 | (1) The payment of prizes and retailer bonuses. | ||||||
8 | (2) The payment of costs incurred in the operation and | ||||||
9 | administration of the Lottery, including the payment of | ||||||
10 | sums due to the private manager under the management | ||||||
11 | agreement with the Department. | ||||||
12 | (3) On the last day of each month or as soon thereafter | ||||||
13 | as possible, the State Comptroller shall direct and the | ||||||
14 | State Treasurer shall transfer from the State Lottery Fund | ||||||
15 | to the Common School Fund an amount that is equal to the | ||||||
16 | proceeds transferred in the corresponding month of fiscal | ||||||
17 | year 2009, as adjusted for inflation, to the Common School | ||||||
18 | Fund. | ||||||
19 | (4) On or before September 30 of each fiscal year, | ||||||
20 | deposit any estimated remaining proceeds from the prior | ||||||
21 | fiscal year, subject to payments under items (1), (2), and | ||||||
22 | (3) , into the Capital Projects Fund. Beginning in fiscal | ||||||
23 | year 2019, the amount deposited shall be increased or | ||||||
24 | decreased each year by the amount the estimated payment | ||||||
25 | differs from the amount determined from each year-end | ||||||
26 | financial audit. Only remaining net deficits from prior |
| |||||||
| |||||||
1 | fiscal years may reduce the requirement to deposit these | ||||||
2 | funds, as determined by the annual financial audit. | ||||||
3 | (p) The Department shall be subject to the following | ||||||
4 | reporting and information request requirements: | ||||||
5 | (1) the Department shall submit written quarterly | ||||||
6 | reports to the Governor and the General Assembly on the | ||||||
7 | activities and actions of the private manager selected | ||||||
8 | under this Section; | ||||||
9 | (2) upon request of the Chief Procurement Officer, the | ||||||
10 | Department shall promptly produce information related to | ||||||
11 | the procurement activities of the Department and the | ||||||
12 | private manager requested by the Chief Procurement | ||||||
13 | Officer; the Chief Procurement Officer must retain | ||||||
14 | confidential, proprietary, or trade secret information | ||||||
15 | designated by the Department in complete confidence | ||||||
16 | pursuant to subsection (g) of Section 7 of the Freedom of | ||||||
17 | Information Act; and | ||||||
18 | (3) at least 30 days prior to the beginning of the | ||||||
19 | Department's fiscal year, the Department shall prepare an | ||||||
20 | annual written report on the activities of the private | ||||||
21 | manager selected under this Section and deliver that report | ||||||
22 | to the Governor and General Assembly. | ||||||
23 | (Source: P.A. 99-933, eff. 1-27-17; 100-391, eff. 8-25-17; | ||||||
24 | 100-587, eff. 6-4-18; 100-647, eff. 7-30-18; 100-1068, eff. | ||||||
25 | 8-24-18; revised 9-20-18.) |
| |||||||
| |||||||
1 | Section 35-25. The Department of Revenue Law of the
Civil | ||||||
2 | Administrative Code of Illinois is amended by changing Section | ||||||
3 | 2505-305 as follows:
| ||||||
4 | (20 ILCS 2505/2505-305) (was 20 ILCS 2505/39b15.1)
| ||||||
5 | Sec. 2505-305. Investigators.
| ||||||
6 | (a) The Department has the power to
appoint investigators | ||||||
7 | to conduct all investigations,
searches, seizures, arrests, | ||||||
8 | and other duties imposed under the provisions
of any law | ||||||
9 | administered by the Department.
Except as provided in | ||||||
10 | subsection (c), these investigators have
and
may exercise all | ||||||
11 | the powers of peace officers solely for the purpose of
| ||||||
12 | enforcing taxing measures administered by the Department.
| ||||||
13 | (b) The Director must authorize to each investigator | ||||||
14 | employed under this
Section and
to any other employee of the | ||||||
15 | Department exercising the powers of a peace
officer a
distinct | ||||||
16 | badge that, on its face, (i) clearly states that the badge is
| ||||||
17 | authorized
by the
Department and (ii)
contains a unique | ||||||
18 | identifying number.
No other badge shall be authorized by
the | ||||||
19 | Department.
| ||||||
20 | (c) The Department may enter into agreements with the | ||||||
21 | Illinois Gaming Board providing that investigators appointed | ||||||
22 | under this Section shall exercise the peace officer powers set | ||||||
23 | forth in paragraph (20.6) of subsection (c) of Section 5 of the | ||||||
24 | Illinois Riverboat Gambling Act.
| ||||||
25 | (Source: P.A. 96-37, eff. 7-13-09.)
|
| |||||||
| |||||||
1 | Section 35-30. The State Finance Act is amended by changing | ||||||
2 | Section 6z-45 as follows:
| ||||||
3 | (30 ILCS 105/6z-45)
| ||||||
4 | Sec. 6z-45. The School Infrastructure Fund.
| ||||||
5 | (a) The School Infrastructure Fund is created as a special | ||||||
6 | fund
in the State Treasury.
| ||||||
7 | In addition to any other deposits authorized by law, | ||||||
8 | beginning January
1, 2000, on the first day of each month, or | ||||||
9 | as soon thereafter as may be
practical, the State Treasurer and | ||||||
10 | State Comptroller shall transfer the sum of
$5,000,000 from the | ||||||
11 | General Revenue Fund to the School Infrastructure Fund, except | ||||||
12 | that, notwithstanding any other provision of law, and in | ||||||
13 | addition to any other transfers that may be provided for by | ||||||
14 | law, before June 30, 2012, the Comptroller and the Treasurer | ||||||
15 | shall transfer $45,000,000 from the General Revenue Fund into | ||||||
16 | the School Infrastructure Fund, and, for fiscal year 2013 only, | ||||||
17 | the Treasurer and the Comptroller shall transfer $1,250,000 | ||||||
18 | from the General Revenue Fund to the School Infrastructure Fund | ||||||
19 | on the first day of each month;
provided, however, that no such | ||||||
20 | transfers shall be made from July 1, 2001
through June 30, | ||||||
21 | 2003.
| ||||||
22 | (a-5) Money in the School Infrastructure Fund may be used | ||||||
23 | to pay the expenses of the State Board of Education, the | ||||||
24 | Governor's Office of Management and Budget, and the Capital |
| |||||||
| |||||||
1 | Development Board in administering programs under the School | ||||||
2 | Construction Law, the total expenses not to exceed $1,315,000 | ||||||
3 | in any fiscal year. | ||||||
4 | (b) Subject to the transfer provisions set forth below, | ||||||
5 | money in the
School Infrastructure Fund shall, if and when the | ||||||
6 | State of Illinois incurs
any bonded indebtedness for the | ||||||
7 | construction of school improvements under subsection (e) of | ||||||
8 | Section 5 of the General Obligation Bond Act, be set aside and | ||||||
9 | used for the purpose of
paying and discharging annually the | ||||||
10 | principal and interest on that bonded
indebtedness then due and | ||||||
11 | payable, and for no other purpose.
| ||||||
12 | In addition to other transfers to the General Obligation | ||||||
13 | Bond Retirement and
Interest Fund made pursuant to Section 15 | ||||||
14 | of the General Obligation Bond Act,
upon each delivery of bonds | ||||||
15 | issued for construction of school improvements
under the School | ||||||
16 | Construction Law, the State Comptroller shall
compute and | ||||||
17 | certify to the State Treasurer the total amount of principal | ||||||
18 | of,
interest on, and premium, if any, on such bonds during the | ||||||
19 | then current and
each succeeding fiscal year.
With respect to | ||||||
20 | the interest payable on variable rate bonds, such
| ||||||
21 | certifications shall be calculated at the maximum rate of | ||||||
22 | interest that
may be payable during the fiscal year, after | ||||||
23 | taking into account any credits
permitted in the related | ||||||
24 | indenture or other instrument against the amount of
such | ||||||
25 | interest required to be appropriated for that period.
| ||||||
26 | On or before the last day of each month, the State |
| |||||||
| |||||||
1 | Treasurer and State
Comptroller shall transfer from the School | ||||||
2 | Infrastructure Fund to the General
Obligation Bond Retirement | ||||||
3 | and Interest Fund an amount sufficient to pay the
aggregate of | ||||||
4 | the principal of, interest on, and premium, if any, on the | ||||||
5 | bonds
payable on their next payment date, divided by the number | ||||||
6 | of monthly transfers
occurring between the last previous | ||||||
7 | payment date (or the delivery date if no
payment date has yet | ||||||
8 | occurred) and the next succeeding payment date.
Interest | ||||||
9 | payable on variable rate bonds shall be calculated at the | ||||||
10 | maximum
rate of interest that may be payable for the relevant | ||||||
11 | period, after taking into
account any credits permitted in the | ||||||
12 | related indenture or other instrument
against the amount of | ||||||
13 | such interest required to be appropriated for that
period.
| ||||||
14 | Interest for which moneys have already been deposited into the | ||||||
15 | capitalized
interest account within the General Obligation | ||||||
16 | Bond Retirement and Interest
Fund shall not be included in the | ||||||
17 | calculation of the amounts to be transferred
under this | ||||||
18 | subsection.
| ||||||
19 | (b-5) The money deposited into the School Infrastructure | ||||||
20 | Fund from transfers pursuant to subsections (c-30) and (c-35) | ||||||
21 | of Section 13 of the Illinois Riverboat Gambling Act shall be | ||||||
22 | applied, without further direction, as provided in subsection | ||||||
23 | (b-3) of Section 5-35 of the School Construction Law. | ||||||
24 | (c) The surplus, if any, in the School Infrastructure Fund | ||||||
25 | after payments made pursuant to subsections (a-5), (b), and | ||||||
26 | (b-5) of this Section shall, subject to appropriation, be used |
| |||||||
| |||||||
1 | as follows:
| ||||||
2 | First - to make 3 payments to the School Technology | ||||||
3 | Revolving Loan Fund as
follows:
| ||||||
4 | Transfer of $30,000,000 in fiscal year 1999;
| ||||||
5 | Transfer of $20,000,000 in fiscal year 2000; and
| ||||||
6 | Transfer of $10,000,000 in fiscal year 2001.
| ||||||
7 | Second - to pay any amounts due for grants for school | ||||||
8 | construction projects
and debt service under the School | ||||||
9 | Construction Law.
| ||||||
10 | Third - to pay any amounts due for grants for school | ||||||
11 | maintenance projects
under the School Construction Law.
| ||||||
12 | (Source: P.A. 100-23, eff. 7-6-17.)
| ||||||
13 | Section 35-35. The Illinois Income Tax Act is amended by | ||||||
14 | changing Sections 201, 303, 304, and 710 as follows: | ||||||
15 | (35 ILCS 5/201) (from Ch. 120, par. 2-201) | ||||||
16 | Sec. 201. Tax imposed. | ||||||
17 | (a) In general. A tax measured by net income is hereby | ||||||
18 | imposed on every
individual, corporation, trust and estate for | ||||||
19 | each taxable year ending
after July 31, 1969 on the privilege | ||||||
20 | of earning or receiving income in or
as a resident of this | ||||||
21 | State. Such tax shall be in addition to all other
occupation or | ||||||
22 | privilege taxes imposed by this State or by any municipal
| ||||||
23 | corporation or political subdivision thereof. | ||||||
24 | (b) Rates. The tax imposed by subsection (a) of this |
| |||||||
| |||||||
1 | Section shall be
determined as follows, except as adjusted by | ||||||
2 | subsection (d-1): | ||||||
3 | (1) In the case of an individual, trust or estate, for | ||||||
4 | taxable years
ending prior to July 1, 1989, an amount equal | ||||||
5 | to 2 1/2% of the taxpayer's
net income for the taxable | ||||||
6 | year. | ||||||
7 | (2) In the case of an individual, trust or estate, for | ||||||
8 | taxable years
beginning prior to July 1, 1989 and ending | ||||||
9 | after June 30, 1989, an amount
equal to the sum of (i) 2 | ||||||
10 | 1/2% of the taxpayer's net income for the period
prior to | ||||||
11 | July 1, 1989, as calculated under Section 202.3, and (ii) | ||||||
12 | 3% of the
taxpayer's net income for the period after June | ||||||
13 | 30, 1989, as calculated
under Section 202.3. | ||||||
14 | (3) In the case of an individual, trust or estate, for | ||||||
15 | taxable years
beginning after June 30, 1989, and ending | ||||||
16 | prior to January 1, 2011, an amount equal to 3% of the | ||||||
17 | taxpayer's net
income for the taxable year. | ||||||
18 | (4) In the case of an individual, trust, or estate, for | ||||||
19 | taxable years beginning prior to January 1, 2011, and | ||||||
20 | ending after December 31, 2010, an amount equal to the sum | ||||||
21 | of (i) 3% of the taxpayer's net income for the period prior | ||||||
22 | to January 1, 2011, as calculated under Section 202.5, and | ||||||
23 | (ii) 5% of the taxpayer's net income for the period after | ||||||
24 | December 31, 2010, as calculated under Section 202.5. | ||||||
25 | (5) In the case of an individual, trust, or estate, for | ||||||
26 | taxable years beginning on or after January 1, 2011, and |
| |||||||
| |||||||
1 | ending prior to January 1, 2015, an amount equal to 5% of | ||||||
2 | the taxpayer's net income for the taxable year. | ||||||
3 | (5.1) In the case of an individual, trust, or estate, | ||||||
4 | for taxable years beginning prior to January 1, 2015, and | ||||||
5 | ending after December 31, 2014, an amount equal to the sum | ||||||
6 | of (i) 5% of the taxpayer's net income for the period prior | ||||||
7 | to January 1, 2015, as calculated under Section 202.5, and | ||||||
8 | (ii) 3.75% of the taxpayer's net income for the period | ||||||
9 | after December 31, 2014, as calculated under Section 202.5. | ||||||
10 | (5.2) In the case of an individual, trust, or estate, | ||||||
11 | for taxable years beginning on or after January 1, 2015, | ||||||
12 | and ending prior to July 1, 2017, an amount equal to 3.75% | ||||||
13 | of the taxpayer's net income for the taxable year. | ||||||
14 | (5.3) In the case of an individual, trust, or estate, | ||||||
15 | for taxable years beginning prior to July 1, 2017, and | ||||||
16 | ending after June 30, 2017, an amount equal to the sum of | ||||||
17 | (i) 3.75% of the taxpayer's net income for the period prior | ||||||
18 | to July 1, 2017, as calculated under Section 202.5, and | ||||||
19 | (ii) 4.95% of the taxpayer's net income for the period | ||||||
20 | after June 30, 2017, as calculated under Section 202.5. | ||||||
21 | (5.4) In the case of an individual, trust, or estate, | ||||||
22 | for taxable years beginning on or after July 1, 2017, an | ||||||
23 | amount equal to 4.95% of the taxpayer's net income for the | ||||||
24 | taxable year. | ||||||
25 | (6) In the case of a corporation, for taxable years
| ||||||
26 | ending prior to July 1, 1989, an amount equal to 4% of the
|
| |||||||
| |||||||
1 | taxpayer's net income for the taxable year. | ||||||
2 | (7) In the case of a corporation, for taxable years | ||||||
3 | beginning prior to
July 1, 1989 and ending after June 30, | ||||||
4 | 1989, an amount equal to the sum of
(i) 4% of the | ||||||
5 | taxpayer's net income for the period prior to July 1, 1989,
| ||||||
6 | as calculated under Section 202.3, and (ii) 4.8% of the | ||||||
7 | taxpayer's net
income for the period after June 30, 1989, | ||||||
8 | as calculated under Section
202.3. | ||||||
9 | (8) In the case of a corporation, for taxable years | ||||||
10 | beginning after
June 30, 1989, and ending prior to January | ||||||
11 | 1, 2011, an amount equal to 4.8% of the taxpayer's net | ||||||
12 | income for the
taxable year. | ||||||
13 | (9) In the case of a corporation, for taxable years | ||||||
14 | beginning prior to January 1, 2011, and ending after | ||||||
15 | December 31, 2010, an amount equal to the sum of (i) 4.8% | ||||||
16 | of the taxpayer's net income for the period prior to | ||||||
17 | January 1, 2011, as calculated under Section 202.5, and | ||||||
18 | (ii) 7% of the taxpayer's net income for the period after | ||||||
19 | December 31, 2010, as calculated under Section 202.5. | ||||||
20 | (10) In the case of a corporation, for taxable years | ||||||
21 | beginning on or after January 1, 2011, and ending prior to | ||||||
22 | January 1, 2015, an amount equal to 7% of the taxpayer's | ||||||
23 | net income for the taxable year. | ||||||
24 | (11) In the case of a corporation, for taxable years | ||||||
25 | beginning prior to January 1, 2015, and ending after | ||||||
26 | December 31, 2014, an amount equal to the sum of (i) 7% of |
| |||||||
| |||||||
1 | the taxpayer's net income for the period prior to January | ||||||
2 | 1, 2015, as calculated under Section 202.5, and (ii) 5.25% | ||||||
3 | of the taxpayer's net income for the period after December | ||||||
4 | 31, 2014, as calculated under Section 202.5. | ||||||
5 | (12) In the case of a corporation, for taxable years | ||||||
6 | beginning on or after January 1, 2015, and ending prior to | ||||||
7 | July 1, 2017, an amount equal to 5.25% of the taxpayer's | ||||||
8 | net income for the taxable year. | ||||||
9 | (13) In the case of a corporation, for taxable years | ||||||
10 | beginning prior to July 1, 2017, and ending after June 30, | ||||||
11 | 2017, an amount equal to the sum of (i) 5.25% of the | ||||||
12 | taxpayer's net income for the period prior to July 1, 2017, | ||||||
13 | as calculated under Section 202.5, and (ii) 7% of the | ||||||
14 | taxpayer's net income for the period after June 30, 2017, | ||||||
15 | as calculated under Section 202.5. | ||||||
16 | (14) In the case of a corporation, for taxable years | ||||||
17 | beginning on or after July 1, 2017, an amount equal to 7% | ||||||
18 | of the taxpayer's net income for the taxable year. | ||||||
19 | The rates under this subsection (b) are subject to the | ||||||
20 | provisions of Section 201.5. | ||||||
21 | (b-5) Surcharge; sale or exchange of assets, properties, | ||||||
22 | and intangibles of organization gaming licensees. For each of | ||||||
23 | taxable years 2019 through 2027, a surcharge is imposed on all | ||||||
24 | taxpayers on income arising from the sale or exchange of | ||||||
25 | capital assets, depreciable business property, real property | ||||||
26 | used in the trade or business, and Section 197 intangibles (i) |
| |||||||
| |||||||
1 | of an organization licensee under the Illinois Horse Racing Act | ||||||
2 | of 1975 and (ii) of an organization gaming licensee under the | ||||||
3 | Illinois Gambling Act. The amount of the surcharge is equal to | ||||||
4 | the amount of federal income tax liability for the taxable year | ||||||
5 | attributable to those sales and exchanges. The surcharge | ||||||
6 | imposed shall not apply if: | ||||||
7 | (1) the organization gaming license, organization | ||||||
8 | license, or racetrack property is transferred as a result | ||||||
9 | of any of the following: | ||||||
10 | (A) bankruptcy, a receivership, or a debt | ||||||
11 | adjustment initiated by or against the initial | ||||||
12 | licensee or the substantial owners of the initial | ||||||
13 | licensee; | ||||||
14 | (B) cancellation, revocation, or termination of | ||||||
15 | any such license by the Illinois Gaming Board or the | ||||||
16 | Illinois Racing Board; | ||||||
17 | (C) a determination by the Illinois Gaming Board | ||||||
18 | that transfer of the license is in the best interests | ||||||
19 | of Illinois gaming; | ||||||
20 | (D) the death of an owner of the equity interest in | ||||||
21 | a licensee; | ||||||
22 | (E) the acquisition of a controlling interest in | ||||||
23 | the stock or substantially all of the assets of a | ||||||
24 | publicly traded company; | ||||||
25 | (F) a transfer by a parent company to a wholly | ||||||
26 | owned subsidiary; or |
| |||||||
| |||||||
1 | (G) the transfer or sale to or by one person to | ||||||
2 | another person where both persons were initial owners | ||||||
3 | of the license when the license was issued; or | ||||||
4 | (2) the controlling interest in the organization | ||||||
5 | gaming license, organization license, or racetrack | ||||||
6 | property is transferred in a transaction to lineal | ||||||
7 | descendants in which no gain or loss is recognized or as a | ||||||
8 | result of a transaction in accordance with Section 351 of | ||||||
9 | the Internal Revenue Code in which no gain or loss is | ||||||
10 | recognized; or | ||||||
11 | (3) live horse racing was not conducted in 2010 at a | ||||||
12 | racetrack located within 3 miles of the Mississippi River | ||||||
13 | under a license issued pursuant to the Illinois Horse | ||||||
14 | Racing Act of 1975. | ||||||
15 | The transfer of an organization gaming license, | ||||||
16 | organization license, or racetrack property by a person other | ||||||
17 | than the initial licensee to receive the organization gaming | ||||||
18 | license is not subject to a surcharge. The Department shall | ||||||
19 | adopt rules necessary to implement and administer this | ||||||
20 | subsection. | ||||||
21 | (c) Personal Property Tax Replacement Income Tax.
| ||||||
22 | Beginning on July 1, 1979 and thereafter, in addition to such | ||||||
23 | income
tax, there is also hereby imposed the Personal Property | ||||||
24 | Tax Replacement
Income Tax measured by net income on every | ||||||
25 | corporation (including Subchapter
S corporations), partnership | ||||||
26 | and trust, for each taxable year ending after
June 30, 1979. |
| |||||||
| |||||||
1 | Such taxes are imposed on the privilege of earning or
receiving | ||||||
2 | income in or as a resident of this State. The Personal Property
| ||||||
3 | Tax Replacement Income Tax shall be in addition to the income | ||||||
4 | tax imposed
by subsections (a) and (b) of this Section and in | ||||||
5 | addition to all other
occupation or privilege taxes imposed by | ||||||
6 | this State or by any municipal
corporation or political | ||||||
7 | subdivision thereof. | ||||||
8 | (d) Additional Personal Property Tax Replacement Income | ||||||
9 | Tax Rates.
The personal property tax replacement income tax | ||||||
10 | imposed by this subsection
and subsection (c) of this Section | ||||||
11 | in the case of a corporation, other
than a Subchapter S | ||||||
12 | corporation and except as adjusted by subsection (d-1),
shall | ||||||
13 | be an additional amount equal to
2.85% of such taxpayer's net | ||||||
14 | income for the taxable year, except that
beginning on January | ||||||
15 | 1, 1981, and thereafter, the rate of 2.85% specified
in this | ||||||
16 | subsection shall be reduced to 2.5%, and in the case of a
| ||||||
17 | partnership, trust or a Subchapter S corporation shall be an | ||||||
18 | additional
amount equal to 1.5% of such taxpayer's net income | ||||||
19 | for the taxable year. | ||||||
20 | (d-1) Rate reduction for certain foreign insurers. In the | ||||||
21 | case of a
foreign insurer, as defined by Section 35A-5 of the | ||||||
22 | Illinois Insurance Code,
whose state or country of domicile | ||||||
23 | imposes on insurers domiciled in Illinois
a retaliatory tax | ||||||
24 | (excluding any insurer
whose premiums from reinsurance assumed | ||||||
25 | are 50% or more of its total insurance
premiums as determined | ||||||
26 | under paragraph (2) of subsection (b) of Section 304,
except |
| |||||||
| |||||||
1 | that for purposes of this determination premiums from | ||||||
2 | reinsurance do
not include premiums from inter-affiliate | ||||||
3 | reinsurance arrangements),
beginning with taxable years ending | ||||||
4 | on or after December 31, 1999,
the sum of
the rates of tax | ||||||
5 | imposed by subsections (b) and (d) shall be reduced (but not
| ||||||
6 | increased) to the rate at which the total amount of tax imposed | ||||||
7 | under this Act,
net of all credits allowed under this Act, | ||||||
8 | shall equal (i) the total amount of
tax that would be imposed | ||||||
9 | on the foreign insurer's net income allocable to
Illinois for | ||||||
10 | the taxable year by such foreign insurer's state or country of
| ||||||
11 | domicile if that net income were subject to all income taxes | ||||||
12 | and taxes
measured by net income imposed by such foreign | ||||||
13 | insurer's state or country of
domicile, net of all credits | ||||||
14 | allowed or (ii) a rate of zero if no such tax is
imposed on such | ||||||
15 | income by the foreign insurer's state of domicile.
For the | ||||||
16 | purposes of this subsection (d-1), an inter-affiliate includes | ||||||
17 | a
mutual insurer under common management. | ||||||
18 | (1) For the purposes of subsection (d-1), in no event | ||||||
19 | shall the sum of the
rates of tax imposed by subsections | ||||||
20 | (b) and (d) be reduced below the rate at
which the sum of: | ||||||
21 | (A) the total amount of tax imposed on such foreign | ||||||
22 | insurer under
this Act for a taxable year, net of all | ||||||
23 | credits allowed under this Act, plus | ||||||
24 | (B) the privilege tax imposed by Section 409 of the | ||||||
25 | Illinois Insurance
Code, the fire insurance company | ||||||
26 | tax imposed by Section 12 of the Fire
Investigation |
| |||||||
| |||||||
1 | Act, and the fire department taxes imposed under | ||||||
2 | Section 11-10-1
of the Illinois Municipal Code, | ||||||
3 | equals 1.25% for taxable years ending prior to December 31, | ||||||
4 | 2003, or
1.75% for taxable years ending on or after | ||||||
5 | December 31, 2003, of the net
taxable premiums written for | ||||||
6 | the taxable year,
as described by subsection (1) of Section | ||||||
7 | 409 of the Illinois Insurance Code.
This paragraph will in | ||||||
8 | no event increase the rates imposed under subsections
(b) | ||||||
9 | and (d). | ||||||
10 | (2) Any reduction in the rates of tax imposed by this | ||||||
11 | subsection shall be
applied first against the rates imposed | ||||||
12 | by subsection (b) and only after the
tax imposed by | ||||||
13 | subsection (a) net of all credits allowed under this | ||||||
14 | Section
other than the credit allowed under subsection (i) | ||||||
15 | has been reduced to zero,
against the rates imposed by | ||||||
16 | subsection (d). | ||||||
17 | This subsection (d-1) is exempt from the provisions of | ||||||
18 | Section 250. | ||||||
19 | (e) Investment credit. A taxpayer shall be allowed a credit
| ||||||
20 | against the Personal Property Tax Replacement Income Tax for
| ||||||
21 | investment in qualified property. | ||||||
22 | (1) A taxpayer shall be allowed a credit equal to .5% | ||||||
23 | of
the basis of qualified property placed in service during | ||||||
24 | the taxable year,
provided such property is placed in | ||||||
25 | service on or after
July 1, 1984. There shall be allowed an | ||||||
26 | additional credit equal
to .5% of the basis of qualified |
| |||||||
| |||||||
1 | property placed in service during the
taxable year, | ||||||
2 | provided such property is placed in service on or
after | ||||||
3 | July 1, 1986, and the taxpayer's base employment
within | ||||||
4 | Illinois has increased by 1% or more over the preceding | ||||||
5 | year as
determined by the taxpayer's employment records | ||||||
6 | filed with the
Illinois Department of Employment Security. | ||||||
7 | Taxpayers who are new to
Illinois shall be deemed to have | ||||||
8 | met the 1% growth in base employment for
the first year in | ||||||
9 | which they file employment records with the Illinois
| ||||||
10 | Department of Employment Security. The provisions added to | ||||||
11 | this Section by
Public Act 85-1200 (and restored by Public | ||||||
12 | Act 87-895) shall be
construed as declaratory of existing | ||||||
13 | law and not as a new enactment. If,
in any year, the | ||||||
14 | increase in base employment within Illinois over the
| ||||||
15 | preceding year is less than 1%, the additional credit shall | ||||||
16 | be limited to that
percentage times a fraction, the | ||||||
17 | numerator of which is .5% and the denominator
of which is | ||||||
18 | 1%, but shall not exceed .5%. The investment credit shall | ||||||
19 | not be
allowed to the extent that it would reduce a | ||||||
20 | taxpayer's liability in any tax
year below zero, nor may | ||||||
21 | any credit for qualified property be allowed for any
year | ||||||
22 | other than the year in which the property was placed in | ||||||
23 | service in
Illinois. For tax years ending on or after | ||||||
24 | December 31, 1987, and on or
before December 31, 1988, the | ||||||
25 | credit shall be allowed for the tax year in
which the | ||||||
26 | property is placed in service, or, if the amount of the |
| |||||||
| |||||||
1 | credit
exceeds the tax liability for that year, whether it | ||||||
2 | exceeds the original
liability or the liability as later | ||||||
3 | amended, such excess may be carried
forward and applied to | ||||||
4 | the tax liability of the 5 taxable years following
the | ||||||
5 | excess credit years if the taxpayer (i) makes investments | ||||||
6 | which cause
the creation of a minimum of 2,000 full-time | ||||||
7 | equivalent jobs in Illinois,
(ii) is located in an | ||||||
8 | enterprise zone established pursuant to the Illinois
| ||||||
9 | Enterprise Zone Act and (iii) is certified by the | ||||||
10 | Department of Commerce
and Community Affairs (now | ||||||
11 | Department of Commerce and Economic Opportunity) as | ||||||
12 | complying with the requirements specified in
clause (i) and | ||||||
13 | (ii) by July 1, 1986. The Department of Commerce and
| ||||||
14 | Community Affairs (now Department of Commerce and Economic | ||||||
15 | Opportunity) shall notify the Department of Revenue of all | ||||||
16 | such
certifications immediately. For tax years ending | ||||||
17 | after December 31, 1988,
the credit shall be allowed for | ||||||
18 | the tax year in which the property is
placed in service, | ||||||
19 | or, if the amount of the credit exceeds the tax
liability | ||||||
20 | for that year, whether it exceeds the original liability or | ||||||
21 | the
liability as later amended, such excess may be carried | ||||||
22 | forward and applied
to the tax liability of the 5 taxable | ||||||
23 | years following the excess credit
years. The credit shall | ||||||
24 | be applied to the earliest year for which there is
a | ||||||
25 | liability. If there is credit from more than one tax year | ||||||
26 | that is
available to offset a liability, earlier credit |
| |||||||
| |||||||
1 | shall be applied first. | ||||||
2 | (2) The term "qualified property" means property | ||||||
3 | which: | ||||||
4 | (A) is tangible, whether new or used, including | ||||||
5 | buildings and structural
components of buildings and | ||||||
6 | signs that are real property, but not including
land or | ||||||
7 | improvements to real property that are not a structural | ||||||
8 | component of a
building such as landscaping, sewer | ||||||
9 | lines, local access roads, fencing, parking
lots, and | ||||||
10 | other appurtenances; | ||||||
11 | (B) is depreciable pursuant to Section 167 of the | ||||||
12 | Internal Revenue Code,
except that "3-year property" | ||||||
13 | as defined in Section 168(c)(2)(A) of that
Code is not | ||||||
14 | eligible for the credit provided by this subsection | ||||||
15 | (e); | ||||||
16 | (C) is acquired by purchase as defined in Section | ||||||
17 | 179(d) of
the Internal Revenue Code; | ||||||
18 | (D) is used in Illinois by a taxpayer who is | ||||||
19 | primarily engaged in
manufacturing, or in mining coal | ||||||
20 | or fluorite, or in retailing, or was placed in service | ||||||
21 | on or after July 1, 2006 in a River Edge Redevelopment | ||||||
22 | Zone established pursuant to the River Edge | ||||||
23 | Redevelopment Zone Act; and | ||||||
24 | (E) has not previously been used in Illinois in | ||||||
25 | such a manner and by
such a person as would qualify for | ||||||
26 | the credit provided by this subsection
(e) or |
| |||||||
| |||||||
1 | subsection (f). | ||||||
2 | (3) For purposes of this subsection (e), | ||||||
3 | "manufacturing" means
the material staging and production | ||||||
4 | of tangible personal property by
procedures commonly | ||||||
5 | regarded as manufacturing, processing, fabrication, or
| ||||||
6 | assembling which changes some existing material into new | ||||||
7 | shapes, new
qualities, or new combinations. For purposes of | ||||||
8 | this subsection
(e) the term "mining" shall have the same | ||||||
9 | meaning as the term "mining" in
Section 613(c) of the | ||||||
10 | Internal Revenue Code. For purposes of this subsection
(e), | ||||||
11 | the term "retailing" means the sale of tangible personal | ||||||
12 | property for use or consumption and not for resale, or
| ||||||
13 | services rendered in conjunction with the sale of tangible | ||||||
14 | personal property for use or consumption and not for | ||||||
15 | resale. For purposes of this subsection (e), "tangible | ||||||
16 | personal property" has the same meaning as when that term | ||||||
17 | is used in the Retailers' Occupation Tax Act, and, for | ||||||
18 | taxable years ending after December 31, 2008, does not | ||||||
19 | include the generation, transmission, or distribution of | ||||||
20 | electricity. | ||||||
21 | (4) The basis of qualified property shall be the basis
| ||||||
22 | used to compute the depreciation deduction for federal | ||||||
23 | income tax purposes. | ||||||
24 | (5) If the basis of the property for federal income tax | ||||||
25 | depreciation
purposes is increased after it has been placed | ||||||
26 | in service in Illinois by
the taxpayer, the amount of such |
| |||||||
| |||||||
1 | increase shall be deemed property placed
in service on the | ||||||
2 | date of such increase in basis. | ||||||
3 | (6) The term "placed in service" shall have the same
| ||||||
4 | meaning as under Section 46 of the Internal Revenue Code. | ||||||
5 | (7) If during any taxable year, any property ceases to
| ||||||
6 | be qualified property in the hands of the taxpayer within | ||||||
7 | 48 months after
being placed in service, or the situs of | ||||||
8 | any qualified property is
moved outside Illinois within 48 | ||||||
9 | months after being placed in service, the
Personal Property | ||||||
10 | Tax Replacement Income Tax for such taxable year shall be
| ||||||
11 | increased. Such increase shall be determined by (i) | ||||||
12 | recomputing the
investment credit which would have been | ||||||
13 | allowed for the year in which
credit for such property was | ||||||
14 | originally allowed by eliminating such
property from such | ||||||
15 | computation and, (ii) subtracting such recomputed credit
| ||||||
16 | from the amount of credit previously allowed. For the | ||||||
17 | purposes of this
paragraph (7), a reduction of the basis of | ||||||
18 | qualified property resulting
from a redetermination of the | ||||||
19 | purchase price shall be deemed a disposition
of qualified | ||||||
20 | property to the extent of such reduction. | ||||||
21 | (8) Unless the investment credit is extended by law, | ||||||
22 | the
basis of qualified property shall not include costs | ||||||
23 | incurred after
December 31, 2018, except for costs incurred | ||||||
24 | pursuant to a binding
contract entered into on or before | ||||||
25 | December 31, 2018. | ||||||
26 | (9) Each taxable year ending before December 31, 2000, |
| |||||||
| |||||||
1 | a partnership may
elect to pass through to its
partners the | ||||||
2 | credits to which the partnership is entitled under this | ||||||
3 | subsection
(e) for the taxable year. A partner may use the | ||||||
4 | credit allocated to him or her
under this paragraph only | ||||||
5 | against the tax imposed in subsections (c) and (d) of
this | ||||||
6 | Section. If the partnership makes that election, those | ||||||
7 | credits shall be
allocated among the partners in the | ||||||
8 | partnership in accordance with the rules
set forth in | ||||||
9 | Section 704(b) of the Internal Revenue Code, and the rules
| ||||||
10 | promulgated under that Section, and the allocated amount of | ||||||
11 | the credits shall
be allowed to the partners for that | ||||||
12 | taxable year. The partnership shall make
this election on | ||||||
13 | its Personal Property Tax Replacement Income Tax return for
| ||||||
14 | that taxable year. The election to pass through the credits | ||||||
15 | shall be
irrevocable. | ||||||
16 | For taxable years ending on or after December 31, 2000, | ||||||
17 | a
partner that qualifies its
partnership for a subtraction | ||||||
18 | under subparagraph (I) of paragraph (2) of
subsection (d) | ||||||
19 | of Section 203 or a shareholder that qualifies a Subchapter | ||||||
20 | S
corporation for a subtraction under subparagraph (S) of | ||||||
21 | paragraph (2) of
subsection (b) of Section 203 shall be | ||||||
22 | allowed a credit under this subsection
(e) equal to its | ||||||
23 | share of the credit earned under this subsection (e) during
| ||||||
24 | the taxable year by the partnership or Subchapter S | ||||||
25 | corporation, determined in
accordance with the | ||||||
26 | determination of income and distributive share of
income |
| |||||||
| |||||||
1 | under Sections 702 and 704 and Subchapter S of the Internal | ||||||
2 | Revenue
Code. This paragraph is exempt from the provisions | ||||||
3 | of Section 250. | ||||||
4 | (f) Investment credit; Enterprise Zone; River Edge | ||||||
5 | Redevelopment Zone. | ||||||
6 | (1) A taxpayer shall be allowed a credit against the | ||||||
7 | tax imposed
by subsections (a) and (b) of this Section for | ||||||
8 | investment in qualified
property which is placed in service | ||||||
9 | in an Enterprise Zone created
pursuant to the Illinois | ||||||
10 | Enterprise Zone Act or, for property placed in service on | ||||||
11 | or after July 1, 2006, a River Edge Redevelopment Zone | ||||||
12 | established pursuant to the River Edge Redevelopment Zone | ||||||
13 | Act. For partners, shareholders
of Subchapter S | ||||||
14 | corporations, and owners of limited liability companies,
| ||||||
15 | if the liability company is treated as a partnership for | ||||||
16 | purposes of
federal and State income taxation, there shall | ||||||
17 | be allowed a credit under
this subsection (f) to be | ||||||
18 | determined in accordance with the determination
of income | ||||||
19 | and distributive share of income under Sections 702 and 704 | ||||||
20 | and
Subchapter S of the Internal Revenue Code. The credit | ||||||
21 | shall be .5% of the
basis for such property. The credit | ||||||
22 | shall be available only in the taxable
year in which the | ||||||
23 | property is placed in service in the Enterprise Zone or | ||||||
24 | River Edge Redevelopment Zone and
shall not be allowed to | ||||||
25 | the extent that it would reduce a taxpayer's
liability for | ||||||
26 | the tax imposed by subsections (a) and (b) of this Section |
| |||||||
| |||||||
1 | to
below zero. For tax years ending on or after December | ||||||
2 | 31, 1985, the credit
shall be allowed for the tax year in | ||||||
3 | which the property is placed in
service, or, if the amount | ||||||
4 | of the credit exceeds the tax liability for that
year, | ||||||
5 | whether it exceeds the original liability or the liability | ||||||
6 | as later
amended, such excess may be carried forward and | ||||||
7 | applied to the tax
liability of the 5 taxable years | ||||||
8 | following the excess credit year.
The credit shall be | ||||||
9 | applied to the earliest year for which there is a
| ||||||
10 | liability. If there is credit from more than one tax year | ||||||
11 | that is available
to offset a liability, the credit | ||||||
12 | accruing first in time shall be applied
first. | ||||||
13 | (2) The term qualified property means property which: | ||||||
14 | (A) is tangible, whether new or used, including | ||||||
15 | buildings and
structural components of buildings; | ||||||
16 | (B) is depreciable pursuant to Section 167 of the | ||||||
17 | Internal Revenue
Code, except that "3-year property" | ||||||
18 | as defined in Section 168(c)(2)(A) of
that Code is not | ||||||
19 | eligible for the credit provided by this subsection | ||||||
20 | (f); | ||||||
21 | (C) is acquired by purchase as defined in Section | ||||||
22 | 179(d) of
the Internal Revenue Code; | ||||||
23 | (D) is used in the Enterprise Zone or River Edge | ||||||
24 | Redevelopment Zone by the taxpayer; and | ||||||
25 | (E) has not been previously used in Illinois in | ||||||
26 | such a manner and by
such a person as would qualify for |
| |||||||
| |||||||
1 | the credit provided by this subsection
(f) or | ||||||
2 | subsection (e). | ||||||
3 | (3) The basis of qualified property shall be the basis | ||||||
4 | used to compute
the depreciation deduction for federal | ||||||
5 | income tax purposes. | ||||||
6 | (4) If the basis of the property for federal income tax | ||||||
7 | depreciation
purposes is increased after it has been placed | ||||||
8 | in service in the Enterprise
Zone or River Edge | ||||||
9 | Redevelopment Zone by the taxpayer, the amount of such | ||||||
10 | increase shall be deemed property
placed in service on the | ||||||
11 | date of such increase in basis. | ||||||
12 | (5) The term "placed in service" shall have the same | ||||||
13 | meaning as under
Section 46 of the Internal Revenue Code. | ||||||
14 | (6) If during any taxable year, any property ceases to | ||||||
15 | be qualified
property in the hands of the taxpayer within | ||||||
16 | 48 months after being placed
in service, or the situs of | ||||||
17 | any qualified property is moved outside the
Enterprise Zone | ||||||
18 | or River Edge Redevelopment Zone within 48 months after | ||||||
19 | being placed in service, the tax
imposed under subsections | ||||||
20 | (a) and (b) of this Section for such taxable year
shall be | ||||||
21 | increased. Such increase shall be determined by (i) | ||||||
22 | recomputing
the investment credit which would have been | ||||||
23 | allowed for the year in which
credit for such property was | ||||||
24 | originally allowed by eliminating such
property from such | ||||||
25 | computation, and (ii) subtracting such recomputed credit
| ||||||
26 | from the amount of credit previously allowed. For the |
| |||||||
| |||||||
1 | purposes of this
paragraph (6), a reduction of the basis of | ||||||
2 | qualified property resulting
from a redetermination of the | ||||||
3 | purchase price shall be deemed a disposition
of qualified | ||||||
4 | property to the extent of such reduction. | ||||||
5 | (7) There shall be allowed an additional credit equal | ||||||
6 | to 0.5% of the basis of qualified property placed in | ||||||
7 | service during the taxable year in a River Edge | ||||||
8 | Redevelopment Zone, provided such property is placed in | ||||||
9 | service on or after July 1, 2006, and the taxpayer's base | ||||||
10 | employment within Illinois has increased by 1% or more over | ||||||
11 | the preceding year as determined by the taxpayer's | ||||||
12 | employment records filed with the Illinois Department of | ||||||
13 | Employment Security. Taxpayers who are new to Illinois | ||||||
14 | shall be deemed to have met the 1% growth in base | ||||||
15 | employment for the first year in which they file employment | ||||||
16 | records with the Illinois Department of Employment | ||||||
17 | Security. If, in any year, the increase in base employment | ||||||
18 | within Illinois over the preceding year is less than 1%, | ||||||
19 | the additional credit shall be limited to that percentage | ||||||
20 | times a fraction, the numerator of which is 0.5% and the | ||||||
21 | denominator of which is 1%, but shall not exceed 0.5%.
| ||||||
22 | (g) (Blank). | ||||||
23 | (h) Investment credit; High Impact Business. | ||||||
24 | (1) Subject to subsections (b) and (b-5) of Section
5.5 | ||||||
25 | of the Illinois Enterprise Zone Act, a taxpayer shall be | ||||||
26 | allowed a credit
against the tax imposed by subsections (a) |
| |||||||
| |||||||
1 | and (b) of this Section for
investment in qualified
| ||||||
2 | property which is placed in service by a Department of | ||||||
3 | Commerce and Economic Opportunity
designated High Impact | ||||||
4 | Business. The credit shall be .5% of the basis
for such | ||||||
5 | property. The credit shall not be available (i) until the | ||||||
6 | minimum
investments in qualified property set forth in | ||||||
7 | subdivision (a)(3)(A) of
Section 5.5 of the Illinois
| ||||||
8 | Enterprise Zone Act have been satisfied
or (ii) until the | ||||||
9 | time authorized in subsection (b-5) of the Illinois
| ||||||
10 | Enterprise Zone Act for entities designated as High Impact | ||||||
11 | Businesses under
subdivisions (a)(3)(B), (a)(3)(C), and | ||||||
12 | (a)(3)(D) of Section 5.5 of the Illinois
Enterprise Zone | ||||||
13 | Act, and shall not be allowed to the extent that it would
| ||||||
14 | reduce a taxpayer's liability for the tax imposed by | ||||||
15 | subsections (a) and (b) of
this Section to below zero. The | ||||||
16 | credit applicable to such investments shall be
taken in the | ||||||
17 | taxable year in which such investments have been completed. | ||||||
18 | The
credit for additional investments beyond the minimum | ||||||
19 | investment by a designated
high impact business authorized | ||||||
20 | under subdivision (a)(3)(A) of Section 5.5 of
the Illinois | ||||||
21 | Enterprise Zone Act shall be available only in the taxable | ||||||
22 | year in
which the property is placed in service and shall | ||||||
23 | not be allowed to the extent
that it would reduce a | ||||||
24 | taxpayer's liability for the tax imposed by subsections
(a) | ||||||
25 | and (b) of this Section to below zero.
For tax years ending | ||||||
26 | on or after December 31, 1987, the credit shall be
allowed |
| |||||||
| |||||||
1 | for the tax year in which the property is placed in | ||||||
2 | service, or, if
the amount of the credit exceeds the tax | ||||||
3 | liability for that year, whether
it exceeds the original | ||||||
4 | liability or the liability as later amended, such
excess | ||||||
5 | may be carried forward and applied to the tax liability of | ||||||
6 | the 5
taxable years following the excess credit year. The | ||||||
7 | credit shall be
applied to the earliest year for which | ||||||
8 | there is a liability. If there is
credit from more than one | ||||||
9 | tax year that is available to offset a liability,
the | ||||||
10 | credit accruing first in time shall be applied first. | ||||||
11 | Changes made in this subdivision (h)(1) by Public Act | ||||||
12 | 88-670
restore changes made by Public Act 85-1182 and | ||||||
13 | reflect existing law. | ||||||
14 | (2) The term qualified property means property which: | ||||||
15 | (A) is tangible, whether new or used, including | ||||||
16 | buildings and
structural components of buildings; | ||||||
17 | (B) is depreciable pursuant to Section 167 of the | ||||||
18 | Internal Revenue
Code, except that "3-year property" | ||||||
19 | as defined in Section 168(c)(2)(A) of
that Code is not | ||||||
20 | eligible for the credit provided by this subsection | ||||||
21 | (h); | ||||||
22 | (C) is acquired by purchase as defined in Section | ||||||
23 | 179(d) of the
Internal Revenue Code; and | ||||||
24 | (D) is not eligible for the Enterprise Zone | ||||||
25 | Investment Credit provided
by subsection (f) of this | ||||||
26 | Section. |
| |||||||
| |||||||
1 | (3) The basis of qualified property shall be the basis | ||||||
2 | used to compute
the depreciation deduction for federal | ||||||
3 | income tax purposes. | ||||||
4 | (4) If the basis of the property for federal income tax | ||||||
5 | depreciation
purposes is increased after it has been placed | ||||||
6 | in service in a federally
designated Foreign Trade Zone or | ||||||
7 | Sub-Zone located in Illinois by the taxpayer,
the amount of | ||||||
8 | such increase shall be deemed property placed in service on
| ||||||
9 | the date of such increase in basis. | ||||||
10 | (5) The term "placed in service" shall have the same | ||||||
11 | meaning as under
Section 46 of the Internal Revenue Code. | ||||||
12 | (6) If during any taxable year ending on or before | ||||||
13 | December 31, 1996,
any property ceases to be qualified
| ||||||
14 | property in the hands of the taxpayer within 48 months | ||||||
15 | after being placed
in service, or the situs of any | ||||||
16 | qualified property is moved outside
Illinois within 48 | ||||||
17 | months after being placed in service, the tax imposed
under | ||||||
18 | subsections (a) and (b) of this Section for such taxable | ||||||
19 | year shall
be increased. Such increase shall be determined | ||||||
20 | by (i) recomputing the
investment credit which would have | ||||||
21 | been allowed for the year in which
credit for such property | ||||||
22 | was originally allowed by eliminating such
property from | ||||||
23 | such computation, and (ii) subtracting such recomputed | ||||||
24 | credit
from the amount of credit previously allowed. For | ||||||
25 | the purposes of this
paragraph (6), a reduction of the | ||||||
26 | basis of qualified property resulting
from a |
| |||||||
| |||||||
1 | redetermination of the purchase price shall be deemed a | ||||||
2 | disposition
of qualified property to the extent of such | ||||||
3 | reduction. | ||||||
4 | (7) Beginning with tax years ending after December 31, | ||||||
5 | 1996, if a
taxpayer qualifies for the credit under this | ||||||
6 | subsection (h) and thereby is
granted a tax abatement and | ||||||
7 | the taxpayer relocates its entire facility in
violation of | ||||||
8 | the explicit terms and length of the contract under Section
| ||||||
9 | 18-183 of the Property Tax Code, the tax imposed under | ||||||
10 | subsections
(a) and (b) of this Section shall be increased | ||||||
11 | for the taxable year
in which the taxpayer relocated its | ||||||
12 | facility by an amount equal to the
amount of credit | ||||||
13 | received by the taxpayer under this subsection (h). | ||||||
14 | (i) Credit for Personal Property Tax Replacement Income | ||||||
15 | Tax.
For tax years ending prior to December 31, 2003, a credit | ||||||
16 | shall be allowed
against the tax imposed by
subsections (a) and | ||||||
17 | (b) of this Section for the tax imposed by subsections (c)
and | ||||||
18 | (d) of this Section. This credit shall be computed by | ||||||
19 | multiplying the tax
imposed by subsections (c) and (d) of this | ||||||
20 | Section by a fraction, the numerator
of which is base income | ||||||
21 | allocable to Illinois and the denominator of which is
Illinois | ||||||
22 | base income, and further multiplying the product by the tax | ||||||
23 | rate
imposed by subsections (a) and (b) of this Section. | ||||||
24 | Any credit earned on or after December 31, 1986 under
this | ||||||
25 | subsection which is unused in the year
the credit is computed | ||||||
26 | because it exceeds the tax liability imposed by
subsections (a) |
| |||||||
| |||||||
1 | and (b) for that year (whether it exceeds the original
| ||||||
2 | liability or the liability as later amended) may be carried | ||||||
3 | forward and
applied to the tax liability imposed by subsections | ||||||
4 | (a) and (b) of the 5
taxable years following the excess credit | ||||||
5 | year, provided that no credit may
be carried forward to any | ||||||
6 | year ending on or
after December 31, 2003. This credit shall be
| ||||||
7 | applied first to the earliest year for which there is a | ||||||
8 | liability. If
there is a credit under this subsection from more | ||||||
9 | than one tax year that is
available to offset a liability the | ||||||
10 | earliest credit arising under this
subsection shall be applied | ||||||
11 | first. | ||||||
12 | If, during any taxable year ending on or after December 31, | ||||||
13 | 1986, the
tax imposed by subsections (c) and (d) of this | ||||||
14 | Section for which a taxpayer
has claimed a credit under this | ||||||
15 | subsection (i) is reduced, the amount of
credit for such tax | ||||||
16 | shall also be reduced. Such reduction shall be
determined by | ||||||
17 | recomputing the credit to take into account the reduced tax
| ||||||
18 | imposed by subsections (c) and (d). If any portion of the
| ||||||
19 | reduced amount of credit has been carried to a different | ||||||
20 | taxable year, an
amended return shall be filed for such taxable | ||||||
21 | year to reduce the amount of
credit claimed. | ||||||
22 | (j) Training expense credit. Beginning with tax years | ||||||
23 | ending on or
after December 31, 1986 and prior to December 31, | ||||||
24 | 2003, a taxpayer shall be
allowed a credit against the
tax | ||||||
25 | imposed by subsections (a) and (b) under this Section
for all | ||||||
26 | amounts paid or accrued, on behalf of all persons
employed by |
| |||||||
| |||||||
1 | the taxpayer in Illinois or Illinois residents employed
outside | ||||||
2 | of Illinois by a taxpayer, for educational or vocational | ||||||
3 | training in
semi-technical or technical fields or semi-skilled | ||||||
4 | or skilled fields, which
were deducted from gross income in the | ||||||
5 | computation of taxable income. The
credit against the tax | ||||||
6 | imposed by subsections (a) and (b) shall be 1.6% of
such | ||||||
7 | training expenses. For partners, shareholders of subchapter S
| ||||||
8 | corporations, and owners of limited liability companies, if the | ||||||
9 | liability
company is treated as a partnership for purposes of | ||||||
10 | federal and State income
taxation, there shall be allowed a | ||||||
11 | credit under this subsection (j) to be
determined in accordance | ||||||
12 | with the determination of income and distributive
share of | ||||||
13 | income under Sections 702 and 704 and subchapter S of the | ||||||
14 | Internal
Revenue Code. | ||||||
15 | Any credit allowed under this subsection which is unused in | ||||||
16 | the year
the credit is earned may be carried forward to each of | ||||||
17 | the 5 taxable
years following the year for which the credit is | ||||||
18 | first computed until it is
used. This credit shall be applied | ||||||
19 | first to the earliest year for which
there is a liability. If | ||||||
20 | there is a credit under this subsection from more
than one tax | ||||||
21 | year that is available to offset a liability the earliest
| ||||||
22 | credit arising under this subsection shall be applied first. No | ||||||
23 | carryforward
credit may be claimed in any tax year ending on or | ||||||
24 | after
December 31, 2003. | ||||||
25 | (k) Research and development credit. For tax years ending | ||||||
26 | after July 1, 1990 and prior to
December 31, 2003, and |
| |||||||
| |||||||
1 | beginning again for tax years ending on or after December 31, | ||||||
2 | 2004, and ending prior to January 1, 2022, a taxpayer shall be
| ||||||
3 | allowed a credit against the tax imposed by subsections (a) and | ||||||
4 | (b) of this
Section for increasing research activities in this | ||||||
5 | State. The credit
allowed against the tax imposed by | ||||||
6 | subsections (a) and (b) shall be equal
to 6 1/2% of the | ||||||
7 | qualifying expenditures for increasing research activities
in | ||||||
8 | this State. For partners, shareholders of subchapter S | ||||||
9 | corporations, and
owners of limited liability companies, if the | ||||||
10 | liability company is treated as a
partnership for purposes of | ||||||
11 | federal and State income taxation, there shall be
allowed a | ||||||
12 | credit under this subsection to be determined in accordance | ||||||
13 | with the
determination of income and distributive share of | ||||||
14 | income under Sections 702 and
704 and subchapter S of the | ||||||
15 | Internal Revenue Code. | ||||||
16 | For purposes of this subsection, "qualifying expenditures" | ||||||
17 | means the
qualifying expenditures as defined for the federal | ||||||
18 | credit for increasing
research activities which would be | ||||||
19 | allowable under Section 41 of the
Internal Revenue Code and | ||||||
20 | which are conducted in this State, "qualifying
expenditures for | ||||||
21 | increasing research activities in this State" means the
excess | ||||||
22 | of qualifying expenditures for the taxable year in which | ||||||
23 | incurred
over qualifying expenditures for the base period, | ||||||
24 | "qualifying expenditures
for the base period" means the average | ||||||
25 | of the qualifying expenditures for
each year in the base | ||||||
26 | period, and "base period" means the 3 taxable years
immediately |
| |||||||
| |||||||
1 | preceding the taxable year for which the determination is
being | ||||||
2 | made. | ||||||
3 | Any credit in excess of the tax liability for the taxable | ||||||
4 | year
may be carried forward. A taxpayer may elect to have the
| ||||||
5 | unused credit shown on its final completed return carried over | ||||||
6 | as a credit
against the tax liability for the following 5 | ||||||
7 | taxable years or until it has
been fully used, whichever occurs | ||||||
8 | first; provided that no credit earned in a tax year ending | ||||||
9 | prior to December 31, 2003 may be carried forward to any year | ||||||
10 | ending on or after December 31, 2003. | ||||||
11 | If an unused credit is carried forward to a given year from | ||||||
12 | 2 or more
earlier years, that credit arising in the earliest | ||||||
13 | year will be applied
first against the tax liability for the | ||||||
14 | given year. If a tax liability for
the given year still | ||||||
15 | remains, the credit from the next earliest year will
then be | ||||||
16 | applied, and so on, until all credits have been used or no tax
| ||||||
17 | liability for the given year remains. Any remaining unused | ||||||
18 | credit or
credits then will be carried forward to the next | ||||||
19 | following year in which a
tax liability is incurred, except | ||||||
20 | that no credit can be carried forward to
a year which is more | ||||||
21 | than 5 years after the year in which the expense for
which the | ||||||
22 | credit is given was incurred. | ||||||
23 | No inference shall be drawn from this amendatory Act of the | ||||||
24 | 91st General
Assembly in construing this Section for taxable | ||||||
25 | years beginning before January
1, 1999. | ||||||
26 | It is the intent of the General Assembly that the research |
| |||||||
| |||||||
1 | and development credit under this subsection (k) shall apply | ||||||
2 | continuously for all tax years ending on or after December 31, | ||||||
3 | 2004 and ending prior to January 1, 2022, including, but not | ||||||
4 | limited to, the period beginning on January 1, 2016 and ending | ||||||
5 | on the effective date of this amendatory Act of the 100th | ||||||
6 | General Assembly. All actions taken in reliance on the | ||||||
7 | continuation of the credit under this subsection (k) by any | ||||||
8 | taxpayer are hereby validated. | ||||||
9 | (l) Environmental Remediation Tax Credit. | ||||||
10 | (i) For tax years ending after December 31, 1997 and on | ||||||
11 | or before
December 31, 2001, a taxpayer shall be allowed a | ||||||
12 | credit against the tax
imposed by subsections (a) and (b) | ||||||
13 | of this Section for certain amounts paid
for unreimbursed | ||||||
14 | eligible remediation costs, as specified in this | ||||||
15 | subsection.
For purposes of this Section, "unreimbursed | ||||||
16 | eligible remediation costs" means
costs approved by the | ||||||
17 | Illinois Environmental Protection Agency ("Agency") under
| ||||||
18 | Section 58.14 of the Environmental Protection Act that were | ||||||
19 | paid in performing
environmental remediation at a site for | ||||||
20 | which a No Further Remediation Letter
was issued by the | ||||||
21 | Agency and recorded under Section 58.10 of the | ||||||
22 | Environmental
Protection Act. The credit must be claimed | ||||||
23 | for the taxable year in which
Agency approval of the | ||||||
24 | eligible remediation costs is granted. The credit is
not | ||||||
25 | available to any taxpayer if the taxpayer or any related | ||||||
26 | party caused or
contributed to, in any material respect, a |
| |||||||
| |||||||
1 | release of regulated substances on,
in, or under the site | ||||||
2 | that was identified and addressed by the remedial
action | ||||||
3 | pursuant to the Site Remediation Program of the | ||||||
4 | Environmental Protection
Act. After the Pollution Control | ||||||
5 | Board rules are adopted pursuant to the
Illinois | ||||||
6 | Administrative Procedure Act for the administration and | ||||||
7 | enforcement of
Section 58.9 of the Environmental | ||||||
8 | Protection Act, determinations as to credit
availability | ||||||
9 | for purposes of this Section shall be made consistent with | ||||||
10 | those
rules. For purposes of this Section, "taxpayer" | ||||||
11 | includes a person whose tax
attributes the taxpayer has | ||||||
12 | succeeded to under Section 381 of the Internal
Revenue Code | ||||||
13 | and "related party" includes the persons disallowed a | ||||||
14 | deduction
for losses by paragraphs (b), (c), and (f)(1) of | ||||||
15 | Section 267 of the Internal
Revenue Code by virtue of being | ||||||
16 | a related taxpayer, as well as any of its
partners. The | ||||||
17 | credit allowed against the tax imposed by subsections (a) | ||||||
18 | and
(b) shall be equal to 25% of the unreimbursed eligible | ||||||
19 | remediation costs in
excess of $100,000 per site, except | ||||||
20 | that the $100,000 threshold shall not apply
to any site | ||||||
21 | contained in an enterprise zone as determined by the | ||||||
22 | Department of
Commerce and Community Affairs (now | ||||||
23 | Department of Commerce and Economic Opportunity). The | ||||||
24 | total credit allowed shall not exceed
$40,000 per year with | ||||||
25 | a maximum total of $150,000 per site. For partners and
| ||||||
26 | shareholders of subchapter S corporations, there shall be |
| |||||||
| |||||||
1 | allowed a credit
under this subsection to be determined in | ||||||
2 | accordance with the determination of
income and | ||||||
3 | distributive share of income under Sections 702 and 704 and
| ||||||
4 | subchapter S of the Internal Revenue Code. | ||||||
5 | (ii) A credit allowed under this subsection that is | ||||||
6 | unused in the year
the credit is earned may be carried | ||||||
7 | forward to each of the 5 taxable years
following the year | ||||||
8 | for which the credit is first earned until it is used.
The | ||||||
9 | term "unused credit" does not include any amounts of | ||||||
10 | unreimbursed eligible
remediation costs in excess of the | ||||||
11 | maximum credit per site authorized under
paragraph (i). | ||||||
12 | This credit shall be applied first to the earliest year
for | ||||||
13 | which there is a liability. If there is a credit under this | ||||||
14 | subsection
from more than one tax year that is available to | ||||||
15 | offset a liability, the
earliest credit arising under this | ||||||
16 | subsection shall be applied first. A
credit allowed under | ||||||
17 | this subsection may be sold to a buyer as part of a sale
of | ||||||
18 | all or part of the remediation site for which the credit | ||||||
19 | was granted. The
purchaser of a remediation site and the | ||||||
20 | tax credit shall succeed to the unused
credit and remaining | ||||||
21 | carry-forward period of the seller. To perfect the
| ||||||
22 | transfer, the assignor shall record the transfer in the | ||||||
23 | chain of title for the
site and provide written notice to | ||||||
24 | the Director of the Illinois Department of
Revenue of the | ||||||
25 | assignor's intent to sell the remediation site and the | ||||||
26 | amount of
the tax credit to be transferred as a portion of |
| |||||||
| |||||||
1 | the sale. In no event may a
credit be transferred to any | ||||||
2 | taxpayer if the taxpayer or a related party would
not be | ||||||
3 | eligible under the provisions of subsection (i). | ||||||
4 | (iii) For purposes of this Section, the term "site" | ||||||
5 | shall have the same
meaning as under Section 58.2 of the | ||||||
6 | Environmental Protection Act. | ||||||
7 | (m) Education expense credit. Beginning with tax years | ||||||
8 | ending after
December 31, 1999, a taxpayer who
is the custodian | ||||||
9 | of one or more qualifying pupils shall be allowed a credit
| ||||||
10 | against the tax imposed by subsections (a) and (b) of this | ||||||
11 | Section for
qualified education expenses incurred on behalf of | ||||||
12 | the qualifying pupils.
The credit shall be equal to 25% of | ||||||
13 | qualified education expenses, but in no
event may the total | ||||||
14 | credit under this subsection claimed by a
family that is the
| ||||||
15 | custodian of qualifying pupils exceed (i) $500 for tax years | ||||||
16 | ending prior to December 31, 2017, and (ii) $750 for tax years | ||||||
17 | ending on or after December 31, 2017. In no event shall a | ||||||
18 | credit under
this subsection reduce the taxpayer's liability | ||||||
19 | under this Act to less than
zero. Notwithstanding any other | ||||||
20 | provision of law, for taxable years beginning on or after | ||||||
21 | January 1, 2017, no taxpayer may claim a credit under this | ||||||
22 | subsection (m) if the taxpayer's adjusted gross income for the | ||||||
23 | taxable year exceeds (i) $500,000, in the case of spouses | ||||||
24 | filing a joint federal tax return or (ii) $250,000, in the case | ||||||
25 | of all other taxpayers. This subsection is exempt from the | ||||||
26 | provisions of Section 250 of this
Act. |
| |||||||
| |||||||
1 | For purposes of this subsection: | ||||||
2 | "Qualifying pupils" means individuals who (i) are | ||||||
3 | residents of the State of
Illinois, (ii) are under the age of | ||||||
4 | 21 at the close of the school year for
which a credit is | ||||||
5 | sought, and (iii) during the school year for which a credit
is | ||||||
6 | sought were full-time pupils enrolled in a kindergarten through | ||||||
7 | twelfth
grade education program at any school, as defined in | ||||||
8 | this subsection. | ||||||
9 | "Qualified education expense" means the amount incurred
on | ||||||
10 | behalf of a qualifying pupil in excess of $250 for tuition, | ||||||
11 | book fees, and
lab fees at the school in which the pupil is | ||||||
12 | enrolled during the regular school
year. | ||||||
13 | "School" means any public or nonpublic elementary or | ||||||
14 | secondary school in
Illinois that is in compliance with Title | ||||||
15 | VI of the Civil Rights Act of 1964
and attendance at which | ||||||
16 | satisfies the requirements of Section 26-1 of the
School Code, | ||||||
17 | except that nothing shall be construed to require a child to
| ||||||
18 | attend any particular public or nonpublic school to qualify for | ||||||
19 | the credit
under this Section. | ||||||
20 | "Custodian" means, with respect to qualifying pupils, an | ||||||
21 | Illinois resident
who is a parent, the parents, a legal | ||||||
22 | guardian, or the legal guardians of the
qualifying pupils. | ||||||
23 | (n) River Edge Redevelopment Zone site remediation tax | ||||||
24 | credit.
| ||||||
25 | (i) For tax years ending on or after December 31, 2006, | ||||||
26 | a taxpayer shall be allowed a credit against the tax |
| |||||||
| |||||||
1 | imposed by subsections (a) and (b) of this Section for | ||||||
2 | certain amounts paid for unreimbursed eligible remediation | ||||||
3 | costs, as specified in this subsection. For purposes of | ||||||
4 | this Section, "unreimbursed eligible remediation costs" | ||||||
5 | means costs approved by the Illinois Environmental | ||||||
6 | Protection Agency ("Agency") under Section 58.14a of the | ||||||
7 | Environmental Protection Act that were paid in performing | ||||||
8 | environmental remediation at a site within a River Edge | ||||||
9 | Redevelopment Zone for which a No Further Remediation | ||||||
10 | Letter was issued by the Agency and recorded under Section | ||||||
11 | 58.10 of the Environmental Protection Act. The credit must | ||||||
12 | be claimed for the taxable year in which Agency approval of | ||||||
13 | the eligible remediation costs is granted. The credit is | ||||||
14 | not available to any taxpayer if the taxpayer or any | ||||||
15 | related party caused or contributed to, in any material | ||||||
16 | respect, a release of regulated substances on, in, or under | ||||||
17 | the site that was identified and addressed by the remedial | ||||||
18 | action pursuant to the Site Remediation Program of the | ||||||
19 | Environmental Protection Act. Determinations as to credit | ||||||
20 | availability for purposes of this Section shall be made | ||||||
21 | consistent with rules adopted by the Pollution Control | ||||||
22 | Board pursuant to the Illinois Administrative Procedure | ||||||
23 | Act for the administration and enforcement of Section 58.9 | ||||||
24 | of the Environmental Protection Act. For purposes of this | ||||||
25 | Section, "taxpayer" includes a person whose tax attributes | ||||||
26 | the taxpayer has succeeded to under Section 381 of the |
| |||||||
| |||||||
1 | Internal Revenue Code and "related party" includes the | ||||||
2 | persons disallowed a deduction for losses by paragraphs | ||||||
3 | (b), (c), and (f)(1) of Section 267 of the Internal Revenue | ||||||
4 | Code by virtue of being a related taxpayer, as well as any | ||||||
5 | of its partners. The credit allowed against the tax imposed | ||||||
6 | by subsections (a) and (b) shall be equal to 25% of the | ||||||
7 | unreimbursed eligible remediation costs in excess of | ||||||
8 | $100,000 per site. | ||||||
9 | (ii) A credit allowed under this subsection that is | ||||||
10 | unused in the year the credit is earned may be carried | ||||||
11 | forward to each of the 5 taxable years following the year | ||||||
12 | for which the credit is first earned until it is used. This | ||||||
13 | credit shall be applied first to the earliest year for | ||||||
14 | which there is a liability. If there is a credit under this | ||||||
15 | subsection from more than one tax year that is available to | ||||||
16 | offset a liability, the earliest credit arising under this | ||||||
17 | subsection shall be applied first. A credit allowed under | ||||||
18 | this subsection may be sold to a buyer as part of a sale of | ||||||
19 | all or part of the remediation site for which the credit | ||||||
20 | was granted. The purchaser of a remediation site and the | ||||||
21 | tax credit shall succeed to the unused credit and remaining | ||||||
22 | carry-forward period of the seller. To perfect the | ||||||
23 | transfer, the assignor shall record the transfer in the | ||||||
24 | chain of title for the site and provide written notice to | ||||||
25 | the Director of the Illinois Department of Revenue of the | ||||||
26 | assignor's intent to sell the remediation site and the |
| |||||||
| |||||||
1 | amount of the tax credit to be transferred as a portion of | ||||||
2 | the sale. In no event may a credit be transferred to any | ||||||
3 | taxpayer if the taxpayer or a related party would not be | ||||||
4 | eligible under the provisions of subsection (i). | ||||||
5 | (iii) For purposes of this Section, the term "site" | ||||||
6 | shall have the same meaning as under Section 58.2 of the | ||||||
7 | Environmental Protection Act. | ||||||
8 | (o) For each of taxable years during the Compassionate Use | ||||||
9 | of Medical Cannabis Pilot Program, a surcharge is imposed on | ||||||
10 | all taxpayers on income arising from the sale or exchange of | ||||||
11 | capital assets, depreciable business property, real property | ||||||
12 | used in the trade or business, and Section 197 intangibles of | ||||||
13 | an organization registrant under the Compassionate Use of | ||||||
14 | Medical Cannabis Pilot Program Act. The amount of the surcharge | ||||||
15 | is equal to the amount of federal income tax liability for the | ||||||
16 | taxable year attributable to those sales and exchanges. The | ||||||
17 | surcharge imposed does not apply if: | ||||||
18 | (1) the medical cannabis cultivation center | ||||||
19 | registration, medical cannabis dispensary registration, or | ||||||
20 | the property of a registration is transferred as a result | ||||||
21 | of any of the following: | ||||||
22 | (A) bankruptcy, a receivership, or a debt | ||||||
23 | adjustment initiated by or against the initial | ||||||
24 | registration or the substantial owners of the initial | ||||||
25 | registration; | ||||||
26 | (B) cancellation, revocation, or termination of |
| |||||||
| |||||||
1 | any registration by the Illinois Department of Public | ||||||
2 | Health; | ||||||
3 | (C) a determination by the Illinois Department of | ||||||
4 | Public Health that transfer of the registration is in | ||||||
5 | the best interests of Illinois qualifying patients as | ||||||
6 | defined by the Compassionate Use of Medical Cannabis | ||||||
7 | Pilot Program Act; | ||||||
8 | (D) the death of an owner of the equity interest in | ||||||
9 | a registrant; | ||||||
10 | (E) the acquisition of a controlling interest in | ||||||
11 | the stock or substantially all of the assets of a | ||||||
12 | publicly traded company; | ||||||
13 | (F) a transfer by a parent company to a wholly | ||||||
14 | owned subsidiary; or | ||||||
15 | (G) the transfer or sale to or by one person to | ||||||
16 | another person where both persons were initial owners | ||||||
17 | of the registration when the registration was issued; | ||||||
18 | or | ||||||
19 | (2) the cannabis cultivation center registration, | ||||||
20 | medical cannabis dispensary registration, or the | ||||||
21 | controlling interest in a registrant's property is | ||||||
22 | transferred in a transaction to lineal descendants in which | ||||||
23 | no gain or loss is recognized or as a result of a | ||||||
24 | transaction in accordance with Section 351 of the Internal | ||||||
25 | Revenue Code in which no gain or loss is recognized. | ||||||
26 | (Source: P.A. 100-22, eff. 7-6-17.)
|
| |||||||
| |||||||
1 | (35 ILCS 5/303) (from Ch. 120, par. 3-303)
| ||||||
2 | Sec. 303. (a) In general. Any item of capital gain or loss, | ||||||
3 | and any
item of income from rents or royalties from real or | ||||||
4 | tangible personal
property, interest, dividends, and patent or | ||||||
5 | copyright royalties, and prizes
awarded under the Illinois | ||||||
6 | Lottery Law, and, for taxable years ending on or after December | ||||||
7 | 31, 2019, wagering and gambling winnings from Illinois sources | ||||||
8 | as set forth in subsection (e-1) of this Section, to the extent | ||||||
9 | such item constitutes
nonbusiness income, together with any | ||||||
10 | item of deduction directly allocable
thereto, shall be | ||||||
11 | allocated by any person other than a resident as provided
in | ||||||
12 | this Section.
| ||||||
13 | (b) Capital gains and losses. | ||||||
14 | (1) Real property. Capital gains and
losses from sales | ||||||
15 | or exchanges of real property are allocable to this State
| ||||||
16 | if the property is located in this State.
| ||||||
17 | (2) Tangible personal property. Capital gains and | ||||||
18 | losses from sales
or exchanges of tangible personal | ||||||
19 | property are allocable to this State if,
at the time of | ||||||
20 | such sale or exchange:
| ||||||
21 | (A) The property had its situs in this State; or
| ||||||
22 | (B) The taxpayer had its commercial domicile in | ||||||
23 | this State and was not
taxable in the state in which | ||||||
24 | the property had its situs.
| ||||||
25 | (3) Intangibles. Capital gains and losses from sales or |
| |||||||
| |||||||
1 | exchanges of
intangible personal property are allocable to | ||||||
2 | this State if the taxpayer
had its commercial domicile in | ||||||
3 | this State at the time of such sale or
exchange.
| ||||||
4 | (c) Rents and royalties. | ||||||
5 | (1) Real property. Rents and royalties
from real | ||||||
6 | property are allocable to this State if the property is | ||||||
7 | located
in this State.
| ||||||
8 | (2) Tangible personal property. Rents and royalties | ||||||
9 | from tangible
personal property are allocable to this | ||||||
10 | State:
| ||||||
11 | (A) If and to the extent that the property is | ||||||
12 | utilized in this State; or
| ||||||
13 | (B) In their entirety if, at the time such rents or | ||||||
14 | royalties were paid
or accrued, the taxpayer had its | ||||||
15 | commercial domicile in this State and was
not organized | ||||||
16 | under the laws of or taxable with respect to such rents | ||||||
17 | or
royalties in the state in which the property was | ||||||
18 | utilized.
The extent of utilization of tangible | ||||||
19 | personal property in a state is
determined by | ||||||
20 | multiplying the rents or royalties derived from such | ||||||
21 | property
by a fraction, the numerator of which is the | ||||||
22 | number of days of physical
location of the property in | ||||||
23 | the state during the rental or royalty period
in the | ||||||
24 | taxable year and the denominator of which is the number | ||||||
25 | of days of
physical location of the property everywhere | ||||||
26 | during all rental or royalty
periods in the taxable |
| |||||||
| |||||||
1 | year. If the physical location of the property
during | ||||||
2 | the rental or royalty period is unknown or | ||||||
3 | unascertainable by the
taxpayer, tangible personal | ||||||
4 | property is utilized in the state in which the
property | ||||||
5 | was located at the time the rental or royalty payer | ||||||
6 | obtained
possession.
| ||||||
7 | (d) Patent and copyright royalties.
| ||||||
8 | (1) Allocation. Patent and copyright royalties are | ||||||
9 | allocable to this
State:
| ||||||
10 | (A) If and to the extent that the patent or | ||||||
11 | copyright is utilized by the
payer in this State; or
| ||||||
12 | (B) If and to the extent that the patent or | ||||||
13 | copyright is utilized by the
payer in a state in which | ||||||
14 | the taxpayer is not taxable with respect to such
| ||||||
15 | royalties and, at the time such royalties were paid or | ||||||
16 | accrued, the
taxpayer had its commercial domicile in | ||||||
17 | this State.
| ||||||
18 | (2) Utilization.
| ||||||
19 | (A) A patent is utilized in a state to the extent | ||||||
20 | that it is employed in
production, fabrication, | ||||||
21 | manufacturing or other processing in the state or
to | ||||||
22 | the extent that a patented product is produced in the | ||||||
23 | state. If the
basis of receipts from patent royalties | ||||||
24 | does not permit allocation to
states or if the | ||||||
25 | accounting procedures do not reflect states of
| ||||||
26 | utilization, the patent is utilized in this State if |
| |||||||
| |||||||
1 | the taxpayer has its
commercial domicile in this State.
| ||||||
2 | (B) A copyright is utilized in a state to the | ||||||
3 | extent that printing or
other publication originates | ||||||
4 | in the state. If the basis of receipts from
copyright | ||||||
5 | royalties does not permit allocation to states or if | ||||||
6 | the
accounting procedures do not reflect states of | ||||||
7 | utilization, the copyright
is utilized in this State if | ||||||
8 | the taxpayer has its commercial domicile in
this State.
| ||||||
9 | (e) Illinois lottery prizes. Prizes awarded under the | ||||||
10 | Illinois Lottery Law are allocable to this State. Payments | ||||||
11 | received in taxable years ending on or after December 31, 2013, | ||||||
12 | from the assignment of a prize under Section 13.1 of the | ||||||
13 | Illinois Lottery Law are allocable to this State.
| ||||||
14 | (e-1) Wagering and gambling winnings. Payments received in | ||||||
15 | taxable years ending on or after December 31, 2019 of winnings | ||||||
16 | from pari-mutuel wagering conducted at a wagering facility | ||||||
17 | licensed under the Illinois Horse Racing Act of 1975 and from | ||||||
18 | gambling games conducted on a riverboat or in a casino or | ||||||
19 | organization gaming facility licensed under the Illinois | ||||||
20 | Gambling Act are allocable to this State. | ||||||
21 | (e-5) Unemployment benefits. Unemployment benefits paid by | ||||||
22 | the Illinois Department of Employment Security are allocable to | ||||||
23 | this State. | ||||||
24 | (f) Taxability in other state. For purposes of allocation | ||||||
25 | of income
pursuant to this Section, a taxpayer is taxable in | ||||||
26 | another state if:
|
| |||||||
| |||||||
1 | (1) In that state he is subject to a net income tax, a | ||||||
2 | franchise tax
measured by net income, a franchise tax for | ||||||
3 | the privilege of doing
business, or a corporate stock tax; | ||||||
4 | or
| ||||||
5 | (2) That state has jurisdiction to subject the taxpayer | ||||||
6 | to a net income
tax regardless of whether, in fact, the | ||||||
7 | state does or does not.
| ||||||
8 | (g) Cross references. | ||||||
9 | (1) For allocation of interest and dividends by
persons | ||||||
10 | other than residents, see Section 301(c)(2).
| ||||||
11 | (2) For allocation of nonbusiness income by residents, | ||||||
12 | see Section
301(a).
| ||||||
13 | (Source: P.A. 97-709, eff. 7-1-12; 98-496, eff. 1-1-14.)
| ||||||
14 | (35 ILCS 5/304) (from Ch. 120, par. 3-304)
| ||||||
15 | Sec. 304. Business income of persons other than residents.
| ||||||
16 | (a) In general. The business income of a person other than | ||||||
17 | a
resident shall be allocated to this State if such person's | ||||||
18 | business
income is derived solely from this State. If a person | ||||||
19 | other than a
resident derives business income from this State | ||||||
20 | and one or more other
states, then, for tax years ending on or | ||||||
21 | before December 30, 1998, and
except as otherwise provided by | ||||||
22 | this Section, such
person's business income shall be | ||||||
23 | apportioned to this State by
multiplying the income by a | ||||||
24 | fraction, the numerator of which is the sum
of the property | ||||||
25 | factor (if any), the payroll factor (if any) and 200% of the
|
| |||||||
| |||||||
1 | sales factor (if any), and the denominator of which is 4 | ||||||
2 | reduced by the
number of factors other than the sales factor | ||||||
3 | which have a denominator
of zero and by an additional 2 if the | ||||||
4 | sales factor has a denominator of zero.
For tax years ending on | ||||||
5 | or after December 31, 1998, and except as otherwise
provided by | ||||||
6 | this Section, persons other than
residents who derive business | ||||||
7 | income from this State and one or more other
states shall | ||||||
8 | compute their apportionment factor by weighting their | ||||||
9 | property,
payroll, and sales factors as provided in
subsection | ||||||
10 | (h) of this Section.
| ||||||
11 | (1) Property factor.
| ||||||
12 | (A) The property factor is a fraction, the numerator of | ||||||
13 | which is the
average value of the person's real and | ||||||
14 | tangible personal property owned
or rented and used in the | ||||||
15 | trade or business in this State during the
taxable year and | ||||||
16 | the denominator of which is the average value of all
the | ||||||
17 | person's real and tangible personal property owned or | ||||||
18 | rented and
used in the trade or business during the taxable | ||||||
19 | year.
| ||||||
20 | (B) Property owned by the person is valued at its | ||||||
21 | original cost.
Property rented by the person is valued at 8 | ||||||
22 | times the net annual rental
rate. Net annual rental rate is | ||||||
23 | the annual rental rate paid by the
person less any annual | ||||||
24 | rental rate received by the person from
sub-rentals.
| ||||||
25 | (C) The average value of property shall be determined | ||||||
26 | by averaging
the values at the beginning and ending of the |
| |||||||
| |||||||
1 | taxable year but the
Director may require the averaging of | ||||||
2 | monthly values during the taxable
year if reasonably | ||||||
3 | required to reflect properly the average value of the
| ||||||
4 | person's property.
| ||||||
5 | (2) Payroll factor.
| ||||||
6 | (A) The payroll factor is a fraction, the numerator of | ||||||
7 | which is the
total amount paid in this State during the | ||||||
8 | taxable year by the person
for compensation, and the | ||||||
9 | denominator of which is the total compensation
paid | ||||||
10 | everywhere during the taxable year.
| ||||||
11 | (B) Compensation is paid in this State if:
| ||||||
12 | (i) The individual's service is performed entirely | ||||||
13 | within this
State;
| ||||||
14 | (ii) The individual's service is performed both | ||||||
15 | within and without
this State, but the service | ||||||
16 | performed without this State is incidental
to the | ||||||
17 | individual's service performed within this State; or
| ||||||
18 | (iii) Some of the service is performed within this | ||||||
19 | State and either
the base of operations, or if there is | ||||||
20 | no base of operations, the place
from which the service | ||||||
21 | is directed or controlled is within this State,
or the | ||||||
22 | base of operations or the place from which the service | ||||||
23 | is
directed or controlled is not in any state in which | ||||||
24 | some part of the
service is performed, but the | ||||||
25 | individual's residence is in this State.
| ||||||
26 | (iv) Compensation paid to nonresident professional |
| |||||||
| |||||||
1 | athletes. | ||||||
2 | (a) General. The Illinois source income of a | ||||||
3 | nonresident individual who is a member of a | ||||||
4 | professional athletic team includes the portion of the | ||||||
5 | individual's total compensation for services performed | ||||||
6 | as a member of a professional athletic team during the | ||||||
7 | taxable year which the number of duty days spent within | ||||||
8 | this State performing services for the team in any | ||||||
9 | manner during the taxable year bears to the total | ||||||
10 | number of duty days spent both within and without this | ||||||
11 | State during the taxable year. | ||||||
12 | (b) Travel days. Travel days that do not involve | ||||||
13 | either a game, practice, team meeting, or other similar | ||||||
14 | team event are not considered duty days spent in this | ||||||
15 | State. However, such travel days are considered in the | ||||||
16 | total duty days spent both within and without this | ||||||
17 | State. | ||||||
18 | (c) Definitions. For purposes of this subpart | ||||||
19 | (iv): | ||||||
20 | (1) The term "professional athletic team" | ||||||
21 | includes, but is not limited to, any professional | ||||||
22 | baseball, basketball, football, soccer, or hockey | ||||||
23 | team. | ||||||
24 | (2) The term "member of a professional | ||||||
25 | athletic team" includes those employees who are | ||||||
26 | active players, players on the disabled list, and |
| |||||||
| |||||||
1 | any other persons required to travel and who travel | ||||||
2 | with and perform services on behalf of a | ||||||
3 | professional athletic team on a regular basis. | ||||||
4 | This includes, but is not limited to, coaches, | ||||||
5 | managers, and trainers. | ||||||
6 | (3) Except as provided in items (C) and (D) of | ||||||
7 | this subpart (3), the term "duty days" means all | ||||||
8 | days during the taxable year from the beginning of | ||||||
9 | the professional athletic team's official | ||||||
10 | pre-season training period through the last game | ||||||
11 | in which the team competes or is scheduled to | ||||||
12 | compete. Duty days shall be counted for the year in | ||||||
13 | which they occur, including where a team's | ||||||
14 | official pre-season training period through the | ||||||
15 | last game in which the team competes or is | ||||||
16 | scheduled to compete, occurs during more than one | ||||||
17 | tax year. | ||||||
18 | (A) Duty days shall also include days on | ||||||
19 | which a member of a professional athletic team | ||||||
20 | performs service for a team on a date that does | ||||||
21 | not fall within the foregoing period (e.g., | ||||||
22 | participation in instructional leagues, the | ||||||
23 | "All Star Game", or promotional "caravans"). | ||||||
24 | Performing a service for a professional | ||||||
25 | athletic team includes conducting training and | ||||||
26 | rehabilitation activities, when such |
| |||||||
| |||||||
1 | activities are conducted at team facilities. | ||||||
2 | (B) Also included in duty days are game | ||||||
3 | days, practice days, days spent at team | ||||||
4 | meetings, promotional caravans, preseason | ||||||
5 | training camps, and days served with the team | ||||||
6 | through all post-season games in which the team | ||||||
7 | competes or is scheduled to compete. | ||||||
8 | (C) Duty days for any person who joins a | ||||||
9 | team during the period from the beginning of | ||||||
10 | the professional athletic team's official | ||||||
11 | pre-season training period through the last | ||||||
12 | game in which the team competes, or is | ||||||
13 | scheduled to compete, shall begin on the day | ||||||
14 | that person joins the team. Conversely, duty | ||||||
15 | days for any person who leaves a team during | ||||||
16 | this period shall end on the day that person | ||||||
17 | leaves the team. Where a person switches teams | ||||||
18 | during a taxable year, a separate duty-day | ||||||
19 | calculation shall be made for the period the | ||||||
20 | person was with each team. | ||||||
21 | (D) Days for which a member of a | ||||||
22 | professional athletic team is not compensated | ||||||
23 | and is not performing services for the team in | ||||||
24 | any manner, including days when such member of | ||||||
25 | a professional athletic team has been | ||||||
26 | suspended without pay and prohibited from |
| |||||||
| |||||||
1 | performing any services for the team, shall not | ||||||
2 | be treated as duty days. | ||||||
3 | (E) Days for which a member of a | ||||||
4 | professional athletic team is on the disabled | ||||||
5 | list and does not conduct rehabilitation | ||||||
6 | activities at facilities of the team, and is | ||||||
7 | not otherwise performing services for the team | ||||||
8 | in Illinois, shall not be considered duty days | ||||||
9 | spent in this State. All days on the disabled | ||||||
10 | list, however, are considered to be included in | ||||||
11 | total duty days spent both within and without | ||||||
12 | this State. | ||||||
13 | (4) The term "total compensation for services | ||||||
14 | performed as a member of a professional athletic | ||||||
15 | team" means the total compensation received during | ||||||
16 | the taxable year for services performed: | ||||||
17 | (A) from the beginning of the official | ||||||
18 | pre-season training period through the last | ||||||
19 | game in which the team competes or is scheduled | ||||||
20 | to compete during that taxable year; and | ||||||
21 | (B) during the taxable year on a date which | ||||||
22 | does not fall within the foregoing period | ||||||
23 | (e.g., participation in instructional leagues, | ||||||
24 | the "All Star Game", or promotional caravans). | ||||||
25 | This compensation shall include, but is not | ||||||
26 | limited to, salaries, wages, bonuses as described |
| |||||||
| |||||||
1 | in this subpart, and any other type of compensation | ||||||
2 | paid during the taxable year to a member of a | ||||||
3 | professional athletic team for services performed | ||||||
4 | in that year. This compensation does not include | ||||||
5 | strike benefits, severance pay, termination pay, | ||||||
6 | contract or option year buy-out payments, | ||||||
7 | expansion or relocation payments, or any other | ||||||
8 | payments not related to services performed for the | ||||||
9 | team. | ||||||
10 | For purposes of this subparagraph, "bonuses" | ||||||
11 | included in "total compensation for services | ||||||
12 | performed as a member of a professional athletic | ||||||
13 | team" subject to the allocation described in | ||||||
14 | Section 302(c)(1) are: bonuses earned as a result | ||||||
15 | of play (i.e., performance bonuses) during the | ||||||
16 | season, including bonuses paid for championship, | ||||||
17 | playoff or "bowl" games played by a team, or for | ||||||
18 | selection to all-star league or other honorary | ||||||
19 | positions; and bonuses paid for signing a | ||||||
20 | contract, unless the payment of the signing bonus | ||||||
21 | is not conditional upon the signee playing any | ||||||
22 | games for the team or performing any subsequent | ||||||
23 | services for the team or even making the team, the | ||||||
24 | signing bonus is payable separately from the | ||||||
25 | salary and any other compensation, and the signing | ||||||
26 | bonus is nonrefundable.
|
| |||||||
| |||||||
1 | (3) Sales factor.
| ||||||
2 | (A) The sales factor is a fraction, the numerator of | ||||||
3 | which is the
total sales of the person in this State during | ||||||
4 | the taxable year, and the
denominator of which is the total | ||||||
5 | sales of the person everywhere during
the taxable year.
| ||||||
6 | (B) Sales of tangible personal property are in this | ||||||
7 | State if:
| ||||||
8 | (i) The property is delivered or shipped to a | ||||||
9 | purchaser, other than
the United States government, | ||||||
10 | within this State regardless of the f. o.
b. point or | ||||||
11 | other conditions of the sale; or
| ||||||
12 | (ii) The property is shipped from an office, store, | ||||||
13 | warehouse,
factory or other place of storage in this | ||||||
14 | State and either the purchaser
is the United States | ||||||
15 | government or the person is not taxable in the
state of | ||||||
16 | the purchaser; provided, however, that premises owned | ||||||
17 | or leased
by a person who has independently contracted | ||||||
18 | with the seller for the printing
of newspapers, | ||||||
19 | periodicals or books shall not be deemed to be an | ||||||
20 | office,
store, warehouse, factory or other place of | ||||||
21 | storage for purposes of this
Section.
Sales of tangible | ||||||
22 | personal property are not in this State if the
seller | ||||||
23 | and purchaser would be members of the same unitary | ||||||
24 | business group
but for the fact that either the seller | ||||||
25 | or purchaser is a person with 80%
or more of total | ||||||
26 | business activity outside of the United States and the
|
| |||||||
| |||||||
1 | property is purchased for resale.
| ||||||
2 | (B-1) Patents, copyrights, trademarks, and similar | ||||||
3 | items of intangible
personal property.
| ||||||
4 | (i) Gross receipts from the licensing, sale, or | ||||||
5 | other disposition of a
patent, copyright, trademark, | ||||||
6 | or similar item of intangible personal property, other | ||||||
7 | than gross receipts governed by paragraph (B-7) of this | ||||||
8 | item (3),
are in this State to the extent the item is | ||||||
9 | utilized in this State during the
year the gross | ||||||
10 | receipts are included in gross income.
| ||||||
11 | (ii) Place of utilization.
| ||||||
12 | (I) A patent is utilized in a state to the | ||||||
13 | extent that it is employed
in production, | ||||||
14 | fabrication, manufacturing, or other processing in | ||||||
15 | the state or
to the extent that a patented product | ||||||
16 | is produced in the state. If a patent is
utilized | ||||||
17 | in
more than one state, the extent to which it is | ||||||
18 | utilized in any one state shall
be a fraction equal | ||||||
19 | to the gross receipts of the licensee or purchaser | ||||||
20 | from
sales or leases of items produced, | ||||||
21 | fabricated, manufactured, or processed
within that | ||||||
22 | state using the patent and of patented items | ||||||
23 | produced within that
state, divided by the total of | ||||||
24 | such gross receipts for all states in which the
| ||||||
25 | patent is utilized.
| ||||||
26 | (II) A copyright is utilized in a state to the |
| |||||||
| |||||||
1 | extent that printing or
other publication | ||||||
2 | originates in the state. If a copyright is utilized | ||||||
3 | in more
than one state, the extent to which it is | ||||||
4 | utilized in any one state shall be a
fraction equal | ||||||
5 | to the gross receipts from sales or licenses of | ||||||
6 | materials
printed or published in that state | ||||||
7 | divided by the total of such gross receipts
for all | ||||||
8 | states in which the copyright is utilized.
| ||||||
9 | (III) Trademarks and other items of intangible | ||||||
10 | personal property
governed by this paragraph (B-1) | ||||||
11 | are utilized in the state in which the
commercial | ||||||
12 | domicile of the licensee or purchaser is located.
| ||||||
13 | (iii) If the state of utilization of an item of | ||||||
14 | property governed by
this paragraph (B-1) cannot be | ||||||
15 | determined from the taxpayer's books and
records or | ||||||
16 | from the books and records of any person related to the | ||||||
17 | taxpayer
within the meaning of Section 267(b) of the | ||||||
18 | Internal Revenue Code, 26 U.S.C.
267, the gross
| ||||||
19 | receipts attributable to that item shall be excluded | ||||||
20 | from both the numerator
and the denominator of the | ||||||
21 | sales factor.
| ||||||
22 | (B-2) Gross receipts from the license, sale, or other | ||||||
23 | disposition of
patents, copyrights, trademarks, and | ||||||
24 | similar items of intangible personal
property, other than | ||||||
25 | gross receipts governed by paragraph (B-7) of this item | ||||||
26 | (3), may be included in the numerator or denominator of the |
| |||||||
| |||||||
1 | sales factor
only if gross receipts from licenses, sales, | ||||||
2 | or other disposition of such items
comprise more than 50% | ||||||
3 | of the taxpayer's total gross receipts included in gross
| ||||||
4 | income during the tax year and during each of the 2 | ||||||
5 | immediately preceding tax
years; provided that, when a | ||||||
6 | taxpayer is a member of a unitary business group,
such | ||||||
7 | determination shall be made on the basis of the gross | ||||||
8 | receipts of the
entire unitary business group.
| ||||||
9 | (B-5) For taxable years ending on or after December 31, | ||||||
10 | 2008, except as provided in subsections (ii) through (vii), | ||||||
11 | receipts from the sale of telecommunications service or | ||||||
12 | mobile telecommunications service are in this State if the | ||||||
13 | customer's service address is in this State. | ||||||
14 | (i) For purposes of this subparagraph (B-5), the | ||||||
15 | following terms have the following meanings: | ||||||
16 | "Ancillary services" means services that are | ||||||
17 | associated with or incidental to the provision of | ||||||
18 | "telecommunications services", including but not | ||||||
19 | limited to "detailed telecommunications billing", | ||||||
20 | "directory assistance", "vertical service", and "voice | ||||||
21 | mail services". | ||||||
22 | "Air-to-Ground Radiotelephone service" means a | ||||||
23 | radio service, as that term is defined in 47 CFR 22.99, | ||||||
24 | in which common carriers are authorized to offer and | ||||||
25 | provide radio telecommunications service for hire to | ||||||
26 | subscribers in aircraft. |
| |||||||
| |||||||
1 | "Call-by-call Basis" means any method of charging | ||||||
2 | for telecommunications services where the price is | ||||||
3 | measured by individual calls. | ||||||
4 | "Communications Channel" means a physical or | ||||||
5 | virtual path of communications over which signals are | ||||||
6 | transmitted between or among customer channel | ||||||
7 | termination points. | ||||||
8 | "Conference bridging service" means an "ancillary | ||||||
9 | service" that links two or more participants of an | ||||||
10 | audio or video conference call and may include the | ||||||
11 | provision of a telephone number. "Conference bridging | ||||||
12 | service" does not include the "telecommunications | ||||||
13 | services" used to reach the conference bridge. | ||||||
14 | "Customer Channel Termination Point" means the | ||||||
15 | location where the customer either inputs or receives | ||||||
16 | the communications. | ||||||
17 | "Detailed telecommunications billing service" | ||||||
18 | means an "ancillary service" of separately stating | ||||||
19 | information pertaining to individual calls on a | ||||||
20 | customer's billing statement. | ||||||
21 | "Directory assistance" means an "ancillary | ||||||
22 | service" of providing telephone number information, | ||||||
23 | and/or address information. | ||||||
24 | "Home service provider" means the facilities based | ||||||
25 | carrier or reseller with which the customer contracts | ||||||
26 | for the provision of mobile telecommunications |
| |||||||
| |||||||
1 | services. | ||||||
2 | "Mobile telecommunications service" means | ||||||
3 | commercial mobile radio service, as defined in Section | ||||||
4 | 20.3 of Title 47 of the Code of Federal Regulations as | ||||||
5 | in effect on June 1, 1999. | ||||||
6 | "Place of primary use" means the street address | ||||||
7 | representative of where the customer's use of the | ||||||
8 | telecommunications service primarily occurs, which | ||||||
9 | must be the residential street address or the primary | ||||||
10 | business street address of the customer. In the case of | ||||||
11 | mobile telecommunications services, "place of primary | ||||||
12 | use" must be within the licensed service area of the | ||||||
13 | home service provider. | ||||||
14 | "Post-paid telecommunication service" means the | ||||||
15 | telecommunications service obtained by making a | ||||||
16 | payment on a call-by-call basis either through the use | ||||||
17 | of a credit card or payment mechanism such as a bank | ||||||
18 | card, travel card, credit card, or debit card, or by | ||||||
19 | charge made to a telephone number which is not | ||||||
20 | associated with the origination or termination of the | ||||||
21 | telecommunications service. A post-paid calling | ||||||
22 | service includes telecommunications service, except a | ||||||
23 | prepaid wireless calling service, that would be a | ||||||
24 | prepaid calling service except it is not exclusively a | ||||||
25 | telecommunication service. | ||||||
26 | "Prepaid telecommunication service" means the |
| |||||||
| |||||||
1 | right to access exclusively telecommunications | ||||||
2 | services, which must be paid for in advance and which | ||||||
3 | enables the origination of calls using an access number | ||||||
4 | or authorization code, whether manually or | ||||||
5 | electronically dialed, and that is sold in | ||||||
6 | predetermined units or dollars of which the number | ||||||
7 | declines with use in a known amount. | ||||||
8 | "Prepaid Mobile telecommunication service" means a | ||||||
9 | telecommunications service that provides the right to | ||||||
10 | utilize mobile wireless service as well as other | ||||||
11 | non-telecommunication services, including but not | ||||||
12 | limited to ancillary services, which must be paid for | ||||||
13 | in advance that is sold in predetermined units or | ||||||
14 | dollars of which the number declines with use in a | ||||||
15 | known amount. | ||||||
16 | "Private communication service" means a | ||||||
17 | telecommunication service that entitles the customer | ||||||
18 | to exclusive or priority use of a communications | ||||||
19 | channel or group of channels between or among | ||||||
20 | termination points, regardless of the manner in which | ||||||
21 | such channel or channels are connected, and includes | ||||||
22 | switching capacity, extension lines, stations, and any | ||||||
23 | other associated services that are provided in | ||||||
24 | connection with the use of such channel or channels. | ||||||
25 | "Service address" means: | ||||||
26 | (a) The location of the telecommunications |
| |||||||
| |||||||
1 | equipment to which a customer's call is charged and | ||||||
2 | from which the call originates or terminates, | ||||||
3 | regardless of where the call is billed or paid; | ||||||
4 | (b) If the location in line (a) is not known, | ||||||
5 | service address means the origination point of the | ||||||
6 | signal of the telecommunications services first | ||||||
7 | identified by either the seller's | ||||||
8 | telecommunications system or in information | ||||||
9 | received by the seller from its service provider | ||||||
10 | where the system used to transport such signals is | ||||||
11 | not that of the seller; and | ||||||
12 | (c) If the locations in line (a) and line (b) | ||||||
13 | are not known, the service address means the | ||||||
14 | location of the customer's place of primary use. | ||||||
15 | "Telecommunications service" means the electronic | ||||||
16 | transmission, conveyance, or routing of voice, data, | ||||||
17 | audio, video, or any other information or signals to a | ||||||
18 | point, or between or among points. The term | ||||||
19 | "telecommunications service" includes such | ||||||
20 | transmission, conveyance, or routing in which computer | ||||||
21 | processing applications are used to act on the form, | ||||||
22 | code or protocol of the content for purposes of | ||||||
23 | transmission, conveyance or routing without regard to | ||||||
24 | whether such service is referred to as voice over | ||||||
25 | Internet protocol services or is classified by the | ||||||
26 | Federal Communications Commission as enhanced or value |
| |||||||
| |||||||
1 | added. "Telecommunications service" does not include: | ||||||
2 | (a) Data processing and information services | ||||||
3 | that allow data to be generated, acquired, stored, | ||||||
4 | processed, or retrieved and delivered by an | ||||||
5 | electronic transmission to a purchaser when such | ||||||
6 | purchaser's primary purpose for the underlying | ||||||
7 | transaction is the processed data or information; | ||||||
8 | (b) Installation or maintenance of wiring or | ||||||
9 | equipment on a customer's premises; | ||||||
10 | (c) Tangible personal property; | ||||||
11 | (d) Advertising, including but not limited to | ||||||
12 | directory advertising; | ||||||
13 | (e) Billing and collection services provided | ||||||
14 | to third parties; | ||||||
15 | (f) Internet access service; | ||||||
16 | (g) Radio and television audio and video | ||||||
17 | programming services, regardless of the medium, | ||||||
18 | including the furnishing of transmission, | ||||||
19 | conveyance and routing of such services by the | ||||||
20 | programming service provider. Radio and television | ||||||
21 | audio and video programming services shall include | ||||||
22 | but not be limited to cable service as defined in | ||||||
23 | 47 USC 522(6) and audio and video programming | ||||||
24 | services delivered by commercial mobile radio | ||||||
25 | service providers, as defined in 47 CFR 20.3; | ||||||
26 | (h) "Ancillary services"; or |
| |||||||
| |||||||
1 | (i) Digital products "delivered | ||||||
2 | electronically", including but not limited to | ||||||
3 | software, music, video, reading materials or ring | ||||||
4 | tones. | ||||||
5 | "Vertical service" means an "ancillary service" | ||||||
6 | that is offered in connection with one or more | ||||||
7 | "telecommunications services", which offers advanced | ||||||
8 | calling features that allow customers to identify | ||||||
9 | callers and to manage multiple calls and call | ||||||
10 | connections, including "conference bridging services". | ||||||
11 | "Voice mail service" means an "ancillary service" | ||||||
12 | that enables the customer to store, send or receive | ||||||
13 | recorded messages. "Voice mail service" does not | ||||||
14 | include any "vertical services" that the customer may | ||||||
15 | be required to have in order to utilize the "voice mail | ||||||
16 | service". | ||||||
17 | (ii) Receipts from the sale of telecommunications | ||||||
18 | service sold on an individual call-by-call basis are in | ||||||
19 | this State if either of the following applies: | ||||||
20 | (a) The call both originates and terminates in | ||||||
21 | this State. | ||||||
22 | (b) The call either originates or terminates | ||||||
23 | in this State and the service address is located in | ||||||
24 | this State. | ||||||
25 | (iii) Receipts from the sale of postpaid | ||||||
26 | telecommunications service at retail are in this State |
| |||||||
| |||||||
1 | if the origination point of the telecommunication | ||||||
2 | signal, as first identified by the service provider's | ||||||
3 | telecommunication system or as identified by | ||||||
4 | information received by the seller from its service | ||||||
5 | provider if the system used to transport | ||||||
6 | telecommunication signals is not the seller's, is | ||||||
7 | located in this State. | ||||||
8 | (iv) Receipts from the sale of prepaid | ||||||
9 | telecommunications service or prepaid mobile | ||||||
10 | telecommunications service at retail are in this State | ||||||
11 | if the purchaser obtains the prepaid card or similar | ||||||
12 | means of conveyance at a location in this State. | ||||||
13 | Receipts from recharging a prepaid telecommunications | ||||||
14 | service or mobile telecommunications service is in | ||||||
15 | this State if the purchaser's billing information | ||||||
16 | indicates a location in this State. | ||||||
17 | (v) Receipts from the sale of private | ||||||
18 | communication services are in this State as follows: | ||||||
19 | (a) 100% of receipts from charges imposed at | ||||||
20 | each channel termination point in this State. | ||||||
21 | (b) 100% of receipts from charges for the total | ||||||
22 | channel mileage between each channel termination | ||||||
23 | point in this State. | ||||||
24 | (c) 50% of the total receipts from charges for | ||||||
25 | service segments when those segments are between 2 | ||||||
26 | customer channel termination points, 1 of which is |
| |||||||
| |||||||
1 | located in this State and the other is located | ||||||
2 | outside of this State, which segments are | ||||||
3 | separately charged. | ||||||
4 | (d) The receipts from charges for service | ||||||
5 | segments with a channel termination point located | ||||||
6 | in this State and in two or more other states, and | ||||||
7 | which segments are not separately billed, are in | ||||||
8 | this State based on a percentage determined by | ||||||
9 | dividing the number of customer channel | ||||||
10 | termination points in this State by the total | ||||||
11 | number of customer channel termination points. | ||||||
12 | (vi) Receipts from charges for ancillary services | ||||||
13 | for telecommunications service sold to customers at | ||||||
14 | retail are in this State if the customer's primary | ||||||
15 | place of use of telecommunications services associated | ||||||
16 | with those ancillary services is in this State. If the | ||||||
17 | seller of those ancillary services cannot determine | ||||||
18 | where the associated telecommunications are located, | ||||||
19 | then the ancillary services shall be based on the | ||||||
20 | location of the purchaser. | ||||||
21 | (vii) Receipts to access a carrier's network or | ||||||
22 | from the sale of telecommunication services or | ||||||
23 | ancillary services for resale are in this State as | ||||||
24 | follows: | ||||||
25 | (a) 100% of the receipts from access fees | ||||||
26 | attributable to intrastate telecommunications |
| |||||||
| |||||||
1 | service that both originates and terminates in | ||||||
2 | this State. | ||||||
3 | (b) 50% of the receipts from access fees | ||||||
4 | attributable to interstate telecommunications | ||||||
5 | service if the interstate call either originates | ||||||
6 | or terminates in this State. | ||||||
7 | (c) 100% of the receipts from interstate end | ||||||
8 | user access line charges, if the customer's | ||||||
9 | service address is in this State. As used in this | ||||||
10 | subdivision, "interstate end user access line | ||||||
11 | charges" includes, but is not limited to, the | ||||||
12 | surcharge approved by the federal communications | ||||||
13 | commission and levied pursuant to 47 CFR 69. | ||||||
14 | (d) Gross receipts from sales of | ||||||
15 | telecommunication services or from ancillary | ||||||
16 | services for telecommunications services sold to | ||||||
17 | other telecommunication service providers for | ||||||
18 | resale shall be sourced to this State using the | ||||||
19 | apportionment concepts used for non-resale | ||||||
20 | receipts of telecommunications services if the | ||||||
21 | information is readily available to make that | ||||||
22 | determination. If the information is not readily | ||||||
23 | available, then the taxpayer may use any other | ||||||
24 | reasonable and consistent method. | ||||||
25 | (B-7) For taxable years ending on or after December 31, | ||||||
26 | 2008, receipts from the sale of broadcasting services are |
| |||||||
| |||||||
1 | in this State if the broadcasting services are received in | ||||||
2 | this State. For purposes of this paragraph (B-7), the | ||||||
3 | following terms have the following meanings: | ||||||
4 | "Advertising revenue" means consideration received | ||||||
5 | by the taxpayer in exchange for broadcasting services | ||||||
6 | or allowing the broadcasting of commercials or | ||||||
7 | announcements in connection with the broadcasting of | ||||||
8 | film or radio programming, from sponsorships of the | ||||||
9 | programming, or from product placements in the | ||||||
10 | programming. | ||||||
11 | "Audience factor" means the ratio that the | ||||||
12 | audience or subscribers located in this State of a | ||||||
13 | station, a network, or a cable system bears to the | ||||||
14 | total audience or total subscribers for that station, | ||||||
15 | network, or cable system. The audience factor for film | ||||||
16 | or radio programming shall be determined by reference | ||||||
17 | to the books and records of the taxpayer or by | ||||||
18 | reference to published rating statistics provided the | ||||||
19 | method used by the taxpayer is consistently used from | ||||||
20 | year to year for this purpose and fairly represents the | ||||||
21 | taxpayer's activity in this State. | ||||||
22 | "Broadcast" or "broadcasting" or "broadcasting | ||||||
23 | services" means the transmission or provision of film | ||||||
24 | or radio programming, whether through the public | ||||||
25 | airwaves, by cable, by direct or indirect satellite | ||||||
26 | transmission, or by any other means of communication, |
| |||||||
| |||||||
1 | either through a station, a network, or a cable system. | ||||||
2 | "Film" or "film programming" means the broadcast | ||||||
3 | on television of any and all performances, events, or | ||||||
4 | productions, including but not limited to news, | ||||||
5 | sporting events, plays, stories, or other literary, | ||||||
6 | commercial, educational, or artistic works, either | ||||||
7 | live or through the use of video tape, disc, or any | ||||||
8 | other type of format or medium. Each episode of a | ||||||
9 | series of films produced for television shall | ||||||
10 | constitute separate "film" notwithstanding that the | ||||||
11 | series relates to the same principal subject and is | ||||||
12 | produced during one or more tax periods. | ||||||
13 | "Radio" or "radio programming" means the broadcast | ||||||
14 | on radio of any and all performances, events, or | ||||||
15 | productions, including but not limited to news, | ||||||
16 | sporting events, plays, stories, or other literary, | ||||||
17 | commercial, educational, or artistic works, either | ||||||
18 | live or through the use of an audio tape, disc, or any | ||||||
19 | other format or medium. Each episode in a series of | ||||||
20 | radio programming produced for radio broadcast shall | ||||||
21 | constitute a separate "radio programming" | ||||||
22 | notwithstanding that the series relates to the same | ||||||
23 | principal subject and is produced during one or more | ||||||
24 | tax periods. | ||||||
25 | (i) In the case of advertising revenue from | ||||||
26 | broadcasting, the customer is the advertiser and |
| |||||||
| |||||||
1 | the service is received in this State if the | ||||||
2 | commercial domicile of the advertiser is in this | ||||||
3 | State. | ||||||
4 | (ii) In the case where film or radio | ||||||
5 | programming is broadcast by a station, a network, | ||||||
6 | or a cable system for a fee or other remuneration | ||||||
7 | received from the recipient of the broadcast, the | ||||||
8 | portion of the service that is received in this | ||||||
9 | State is measured by the portion of the recipients | ||||||
10 | of the broadcast located in this State. | ||||||
11 | Accordingly, the fee or other remuneration for | ||||||
12 | such service that is included in the Illinois | ||||||
13 | numerator of the sales factor is the total of those | ||||||
14 | fees or other remuneration received from | ||||||
15 | recipients in Illinois. For purposes of this | ||||||
16 | paragraph, a taxpayer may determine the location | ||||||
17 | of the recipients of its broadcast using the | ||||||
18 | address of the recipient shown in its contracts | ||||||
19 | with the recipient or using the billing address of | ||||||
20 | the recipient in the taxpayer's records. | ||||||
21 | (iii) In the case where film or radio | ||||||
22 | programming is broadcast by a station, a network, | ||||||
23 | or a cable system for a fee or other remuneration | ||||||
24 | from the person providing the programming, the | ||||||
25 | portion of the broadcast service that is received | ||||||
26 | by such station, network, or cable system in this |
| |||||||
| |||||||
1 | State is measured by the portion of recipients of | ||||||
2 | the broadcast located in this State. Accordingly, | ||||||
3 | the amount of revenue related to such an | ||||||
4 | arrangement that is included in the Illinois | ||||||
5 | numerator of the sales factor is the total fee or | ||||||
6 | other total remuneration from the person providing | ||||||
7 | the programming related to that broadcast | ||||||
8 | multiplied by the Illinois audience factor for | ||||||
9 | that broadcast. | ||||||
10 | (iv) In the case where film or radio | ||||||
11 | programming is provided by a taxpayer that is a | ||||||
12 | network or station to a customer for broadcast in | ||||||
13 | exchange for a fee or other remuneration from that | ||||||
14 | customer the broadcasting service is received at | ||||||
15 | the location of the office of the customer from | ||||||
16 | which the services were ordered in the regular | ||||||
17 | course of the customer's trade or business. | ||||||
18 | Accordingly, in such a case the revenue derived by | ||||||
19 | the taxpayer that is included in the taxpayer's | ||||||
20 | Illinois numerator of the sales factor is the | ||||||
21 | revenue from such customers who receive the | ||||||
22 | broadcasting service in Illinois. | ||||||
23 | (v) In the case where film or radio programming | ||||||
24 | is provided by a taxpayer that is not a network or | ||||||
25 | station to another person for broadcasting in | ||||||
26 | exchange for a fee or other remuneration from that |
| |||||||
| |||||||
1 | person, the broadcasting service is received at | ||||||
2 | the location of the office of the customer from | ||||||
3 | which the services were ordered in the regular | ||||||
4 | course of the customer's trade or business. | ||||||
5 | Accordingly, in such a case the revenue derived by | ||||||
6 | the taxpayer that is included in the taxpayer's | ||||||
7 | Illinois numerator of the sales factor is the | ||||||
8 | revenue from such customers who receive the | ||||||
9 | broadcasting service in Illinois. | ||||||
10 | (B-8) Gross receipts from winnings under the Illinois | ||||||
11 | Lottery Law from the assignment of a prize under Section | ||||||
12 | 13.1 of the Illinois Lottery Law are received in this | ||||||
13 | State. This paragraph (B-8) applies only to taxable years | ||||||
14 | ending on or after December 31, 2013. | ||||||
15 | (B-9) For taxable years ending on or after December 31, | ||||||
16 | 2019, gross receipts from winnings from pari-mutuel | ||||||
17 | wagering conducted at a wagering facility licensed under | ||||||
18 | the Illinois Horse Racing Act of 1975 or from winnings from | ||||||
19 | gambling games conducted on a riverboat or in a casino or | ||||||
20 | organization gaming facility licensed under the Illinois | ||||||
21 | Gambling Act are in this State. | ||||||
22 | (C) For taxable years ending before December 31, 2008, | ||||||
23 | sales, other than sales governed by paragraphs (B), (B-1), | ||||||
24 | (B-2), and (B-8) are in
this State if:
| ||||||
25 | (i) The income-producing activity is performed in | ||||||
26 | this State; or
|
| |||||||
| |||||||
1 | (ii) The income-producing activity is performed | ||||||
2 | both within and
without this State and a greater | ||||||
3 | proportion of the income-producing
activity is | ||||||
4 | performed within this State than without this State, | ||||||
5 | based
on performance costs.
| ||||||
6 | (C-5) For taxable years ending on or after December 31, | ||||||
7 | 2008, sales, other than sales governed by paragraphs (B), | ||||||
8 | (B-1), (B-2), (B-5), and (B-7), are in this State if any of | ||||||
9 | the following criteria are met: | ||||||
10 | (i) Sales from the sale or lease of real property | ||||||
11 | are in this State if the property is located in this | ||||||
12 | State. | ||||||
13 | (ii) Sales from the lease or rental of tangible | ||||||
14 | personal property are in this State if the property is | ||||||
15 | located in this State during the rental period. Sales | ||||||
16 | from the lease or rental of tangible personal property | ||||||
17 | that is characteristically moving property, including, | ||||||
18 | but not limited to, motor vehicles, rolling stock, | ||||||
19 | aircraft, vessels, or mobile equipment are in this | ||||||
20 | State to the extent that the property is used in this | ||||||
21 | State. | ||||||
22 | (iii) In the case of interest, net gains (but not | ||||||
23 | less than zero) and other items of income from | ||||||
24 | intangible personal property, the sale is in this State | ||||||
25 | if: | ||||||
26 | (a) in the case of a taxpayer who is a dealer |
| |||||||
| |||||||
1 | in the item of intangible personal property within | ||||||
2 | the meaning of Section 475 of the Internal Revenue | ||||||
3 | Code, the income or gain is received from a | ||||||
4 | customer in this State. For purposes of this | ||||||
5 | subparagraph, a customer is in this State if the | ||||||
6 | customer is an individual, trust or estate who is a | ||||||
7 | resident of this State and, for all other | ||||||
8 | customers, if the customer's commercial domicile | ||||||
9 | is in this State. Unless the dealer has actual | ||||||
10 | knowledge of the residence or commercial domicile | ||||||
11 | of a customer during a taxable year, the customer | ||||||
12 | shall be deemed to be a customer in this State if | ||||||
13 | the billing address of the customer, as shown in | ||||||
14 | the records of the dealer, is in this State; or | ||||||
15 | (b) in all other cases, if the | ||||||
16 | income-producing activity of the taxpayer is | ||||||
17 | performed in this State or, if the | ||||||
18 | income-producing activity of the taxpayer is | ||||||
19 | performed both within and without this State, if a | ||||||
20 | greater proportion of the income-producing | ||||||
21 | activity of the taxpayer is performed within this | ||||||
22 | State than in any other state, based on performance | ||||||
23 | costs. | ||||||
24 | (iv) Sales of services are in this State if the | ||||||
25 | services are received in this State. For the purposes | ||||||
26 | of this section, gross receipts from the performance of |
| |||||||
| |||||||
1 | services provided to a corporation, partnership, or | ||||||
2 | trust may only be attributed to a state where that | ||||||
3 | corporation, partnership, or trust has a fixed place of | ||||||
4 | business. If the state where the services are received | ||||||
5 | is not readily determinable or is a state where the | ||||||
6 | corporation, partnership, or trust receiving the | ||||||
7 | service does not have a fixed place of business, the | ||||||
8 | services shall be deemed to be received at the location | ||||||
9 | of the office of the customer from which the services | ||||||
10 | were ordered in the regular course of the customer's | ||||||
11 | trade or business. If the ordering office cannot be | ||||||
12 | determined, the services shall be deemed to be received | ||||||
13 | at the office of the customer to which the services are | ||||||
14 | billed. If the taxpayer is not taxable in the state in | ||||||
15 | which the services are received, the sale must be | ||||||
16 | excluded from both the numerator and the denominator of | ||||||
17 | the sales factor. The Department shall adopt rules | ||||||
18 | prescribing where specific types of service are | ||||||
19 | received, including, but not limited to, publishing, | ||||||
20 | and utility service.
| ||||||
21 | (D) For taxable years ending on or after December 31, | ||||||
22 | 1995, the following
items of income shall not be included | ||||||
23 | in the numerator or denominator of the
sales factor: | ||||||
24 | dividends; amounts included under Section 78 of the | ||||||
25 | Internal
Revenue Code; and Subpart F income as defined in | ||||||
26 | Section 952 of the Internal
Revenue Code.
No inference |
| |||||||
| |||||||
1 | shall be drawn from the enactment of this paragraph (D) in
| ||||||
2 | construing this Section for taxable years ending before | ||||||
3 | December 31, 1995.
| ||||||
4 | (E) Paragraphs (B-1) and (B-2) shall apply to tax years | ||||||
5 | ending on or
after December 31, 1999, provided that a | ||||||
6 | taxpayer may elect to apply the
provisions of these | ||||||
7 | paragraphs to prior tax years. Such election shall be made
| ||||||
8 | in the form and manner prescribed by the Department, shall | ||||||
9 | be irrevocable, and
shall apply to all tax years; provided | ||||||
10 | that, if a taxpayer's Illinois income
tax liability for any | ||||||
11 | tax year, as assessed under Section 903 prior to January
1, | ||||||
12 | 1999, was computed in a manner contrary to the provisions | ||||||
13 | of paragraphs
(B-1) or (B-2), no refund shall be payable to | ||||||
14 | the taxpayer for that tax year to
the extent such refund is | ||||||
15 | the result of applying the provisions of paragraph
(B-1) or | ||||||
16 | (B-2) retroactively. In the case of a unitary business | ||||||
17 | group, such
election shall apply to all members of such | ||||||
18 | group for every tax year such group
is in existence, but | ||||||
19 | shall not apply to any taxpayer for any period during
which | ||||||
20 | that taxpayer is not a member of such group.
| ||||||
21 | (b) Insurance companies.
| ||||||
22 | (1) In general. Except as otherwise
provided by | ||||||
23 | paragraph (2), business income of an insurance company for | ||||||
24 | a
taxable year shall be apportioned to this State by | ||||||
25 | multiplying such
income by a fraction, the numerator of | ||||||
26 | which is the direct premiums
written for insurance upon |
| |||||||
| |||||||
1 | property or risk in this State, and the
denominator of | ||||||
2 | which is the direct premiums written for insurance upon
| ||||||
3 | property or risk everywhere. For purposes of this | ||||||
4 | subsection, the term
"direct premiums written" means the | ||||||
5 | total amount of direct premiums
written, assessments and | ||||||
6 | annuity considerations as reported for the
taxable year on | ||||||
7 | the annual statement filed by the company with the
Illinois | ||||||
8 | Director of Insurance in the form approved by the National
| ||||||
9 | Convention of Insurance Commissioners
or such other form as | ||||||
10 | may be
prescribed in lieu thereof.
| ||||||
11 | (2) Reinsurance. If the principal source of premiums | ||||||
12 | written by an
insurance company consists of premiums for | ||||||
13 | reinsurance accepted by it,
the business income of such | ||||||
14 | company shall be apportioned to this State
by multiplying | ||||||
15 | such income by a fraction, the numerator of which is the
| ||||||
16 | sum of (i) direct premiums written for insurance upon | ||||||
17 | property or risk
in this State, plus (ii) premiums written | ||||||
18 | for reinsurance accepted in
respect of property or risk in | ||||||
19 | this State, and the denominator of which
is the sum of | ||||||
20 | (iii) direct premiums written for insurance upon property
| ||||||
21 | or risk everywhere, plus (iv) premiums written for | ||||||
22 | reinsurance accepted
in respect of property or risk | ||||||
23 | everywhere. For purposes of this
paragraph, premiums | ||||||
24 | written for reinsurance accepted in respect of
property or | ||||||
25 | risk in this State, whether or not otherwise determinable,
| ||||||
26 | may, at the election of the company, be determined on the |
| |||||||
| |||||||
1 | basis of the
proportion which premiums written for | ||||||
2 | reinsurance accepted from
companies commercially domiciled | ||||||
3 | in Illinois bears to premiums written
for reinsurance | ||||||
4 | accepted from all sources, or, alternatively, in the
| ||||||
5 | proportion which the sum of the direct premiums written for | ||||||
6 | insurance
upon property or risk in this State by each | ||||||
7 | ceding company from which
reinsurance is accepted bears to | ||||||
8 | the sum of the total direct premiums
written by each such | ||||||
9 | ceding company for the taxable year. The election made by a | ||||||
10 | company under this paragraph for its first taxable year | ||||||
11 | ending on or after December 31, 2011, shall be binding for | ||||||
12 | that company for that taxable year and for all subsequent | ||||||
13 | taxable years, and may be altered only with the written | ||||||
14 | permission of the Department, which shall not be | ||||||
15 | unreasonably withheld.
| ||||||
16 | (c) Financial organizations.
| ||||||
17 | (1) In general. For taxable years ending before | ||||||
18 | December 31, 2008, business income of a financial
| ||||||
19 | organization shall be apportioned to this State by | ||||||
20 | multiplying such
income by a fraction, the numerator of | ||||||
21 | which is its business income from
sources within this | ||||||
22 | State, and the denominator of which is its business
income | ||||||
23 | from all sources. For the purposes of this subsection, the
| ||||||
24 | business income of a financial organization from sources | ||||||
25 | within this
State is the sum of the amounts referred to in | ||||||
26 | subparagraphs (A) through
(E) following, but excluding the |
| |||||||
| |||||||
1 | adjusted income of an international banking
facility as | ||||||
2 | determined in paragraph (2):
| ||||||
3 | (A) Fees, commissions or other compensation for | ||||||
4 | financial services
rendered within this State;
| ||||||
5 | (B) Gross profits from trading in stocks, bonds or | ||||||
6 | other securities
managed within this State;
| ||||||
7 | (C) Dividends, and interest from Illinois | ||||||
8 | customers, which are received
within this State;
| ||||||
9 | (D) Interest charged to customers at places of | ||||||
10 | business maintained
within this State for carrying | ||||||
11 | debit balances of margin accounts,
without deduction | ||||||
12 | of any costs incurred in carrying such accounts; and
| ||||||
13 | (E) Any other gross income resulting from the | ||||||
14 | operation as a
financial organization within this | ||||||
15 | State. In computing the amounts
referred to in | ||||||
16 | paragraphs (A) through (E) of this subsection, any | ||||||
17 | amount
received by a member of an affiliated group | ||||||
18 | (determined under Section
1504(a) of the Internal | ||||||
19 | Revenue Code but without reference to whether
any such | ||||||
20 | corporation is an "includible corporation" under | ||||||
21 | Section
1504(b) of the Internal Revenue Code) from | ||||||
22 | another member of such group
shall be included only to | ||||||
23 | the extent such amount exceeds expenses of the
| ||||||
24 | recipient directly related thereto.
| ||||||
25 | (2) International Banking Facility. For taxable years | ||||||
26 | ending before December 31, 2008:
|
| |||||||
| |||||||
1 | (A) Adjusted Income. The adjusted income of an | ||||||
2 | international banking
facility is its income reduced | ||||||
3 | by the amount of the floor amount.
| ||||||
4 | (B) Floor Amount. The floor amount shall be the | ||||||
5 | amount, if any,
determined
by multiplying the income of | ||||||
6 | the international banking facility by a fraction,
not | ||||||
7 | greater than one, which is determined as follows:
| ||||||
8 | (i) The numerator shall be:
| ||||||
9 | The average aggregate, determined on a | ||||||
10 | quarterly basis, of the
financial
organization's | ||||||
11 | loans to banks in foreign countries, to foreign | ||||||
12 | domiciled
borrowers (except where secured | ||||||
13 | primarily by real estate) and to foreign
| ||||||
14 | governments and other foreign official | ||||||
15 | institutions, as reported for its
branches, | ||||||
16 | agencies and offices within the state on its | ||||||
17 | "Consolidated Report
of Condition", Schedule A, | ||||||
18 | Lines 2.c., 5.b., and 7.a., which was filed with
| ||||||
19 | the Federal Deposit Insurance Corporation and | ||||||
20 | other regulatory authorities,
for the year 1980, | ||||||
21 | minus
| ||||||
22 | The average aggregate, determined on a | ||||||
23 | quarterly basis, of such loans
(other
than loans of | ||||||
24 | an international banking facility), as reported by | ||||||
25 | the financial
institution for its branches, | ||||||
26 | agencies and offices within the state, on
the |
| |||||||
| |||||||
1 | corresponding Schedule and lines of the | ||||||
2 | Consolidated Report of Condition
for the current | ||||||
3 | taxable year, provided, however, that in no case | ||||||
4 | shall the
amount determined in this clause (the | ||||||
5 | subtrahend) exceed the amount determined
in the | ||||||
6 | preceding clause (the minuend); and
| ||||||
7 | (ii) the denominator shall be the average | ||||||
8 | aggregate, determined on a
quarterly basis, of the | ||||||
9 | international banking facility's loans to banks in
| ||||||
10 | foreign countries, to foreign domiciled borrowers | ||||||
11 | (except where secured
primarily by real estate) | ||||||
12 | and to foreign governments and other foreign
| ||||||
13 | official institutions, which were recorded in its | ||||||
14 | financial accounts for
the current taxable year.
| ||||||
15 | (C) Change to Consolidated Report of Condition and | ||||||
16 | in Qualification.
In the event the Consolidated Report | ||||||
17 | of Condition which is filed with the
Federal Deposit | ||||||
18 | Insurance Corporation and other regulatory authorities | ||||||
19 | is
altered so that the information required for | ||||||
20 | determining the floor amount
is not found on Schedule | ||||||
21 | A, lines 2.c., 5.b. and 7.a., the financial
institution | ||||||
22 | shall notify the Department and the Department may, by
| ||||||
23 | regulations or otherwise, prescribe or authorize the | ||||||
24 | use of an alternative
source for such information. The | ||||||
25 | financial institution shall also notify
the Department | ||||||
26 | should its international banking facility fail to |
| |||||||
| |||||||
1 | qualify as
such, in whole or in part, or should there | ||||||
2 | be any amendment or change to
the Consolidated Report | ||||||
3 | of Condition, as originally filed, to the extent
such | ||||||
4 | amendment or change alters the information used in | ||||||
5 | determining the floor
amount.
| ||||||
6 | (3) For taxable years ending on or after December 31, | ||||||
7 | 2008, the business income of a financial organization shall | ||||||
8 | be apportioned to this State by multiplying such income by | ||||||
9 | a fraction, the numerator of which is its gross receipts | ||||||
10 | from sources in this State or otherwise attributable to | ||||||
11 | this State's marketplace and the denominator of which is | ||||||
12 | its gross receipts everywhere during the taxable year. | ||||||
13 | "Gross receipts" for purposes of this subparagraph (3) | ||||||
14 | means gross income, including net taxable gain on | ||||||
15 | disposition of assets, including securities and money | ||||||
16 | market instruments, when derived from transactions and | ||||||
17 | activities in the regular course of the financial | ||||||
18 | organization's trade or business. The following examples | ||||||
19 | are illustrative:
| ||||||
20 | (i) Receipts from the lease or rental of real or | ||||||
21 | tangible personal property are in this State if the | ||||||
22 | property is located in this State during the rental | ||||||
23 | period. Receipts from the lease or rental of tangible | ||||||
24 | personal property that is characteristically moving | ||||||
25 | property, including, but not limited to, motor | ||||||
26 | vehicles, rolling stock, aircraft, vessels, or mobile |
| |||||||
| |||||||
1 | equipment are from sources in this State to the extent | ||||||
2 | that the property is used in this State. | ||||||
3 | (ii) Interest income, commissions, fees, gains on | ||||||
4 | disposition, and other receipts from assets in the | ||||||
5 | nature of loans that are secured primarily by real | ||||||
6 | estate or tangible personal property are from sources | ||||||
7 | in this State if the security is located in this State. | ||||||
8 | (iii) Interest income, commissions, fees, gains on | ||||||
9 | disposition, and other receipts from consumer loans | ||||||
10 | that are not secured by real or tangible personal | ||||||
11 | property are from sources in this State if the debtor | ||||||
12 | is a resident of this State. | ||||||
13 | (iv) Interest income, commissions, fees, gains on | ||||||
14 | disposition, and other receipts from commercial loans | ||||||
15 | and installment obligations that are not secured by | ||||||
16 | real or tangible personal property are from sources in | ||||||
17 | this State if the proceeds of the loan are to be | ||||||
18 | applied in this State. If it cannot be determined where | ||||||
19 | the funds are to be applied, the income and receipts | ||||||
20 | are from sources in this State if the office of the | ||||||
21 | borrower from which the loan was negotiated in the | ||||||
22 | regular course of business is located in this State. If | ||||||
23 | the location of this office cannot be determined, the | ||||||
24 | income and receipts shall be excluded from the | ||||||
25 | numerator and denominator of the sales factor.
| ||||||
26 | (v) Interest income, fees, gains on disposition, |
| |||||||
| |||||||
1 | service charges, merchant discount income, and other | ||||||
2 | receipts from credit card receivables are from sources | ||||||
3 | in this State if the card charges are regularly billed | ||||||
4 | to a customer in this State. | ||||||
5 | (vi) Receipts from the performance of services, | ||||||
6 | including, but not limited to, fiduciary, advisory, | ||||||
7 | and brokerage services, are in this State if the | ||||||
8 | services are received in this State within the meaning | ||||||
9 | of subparagraph (a)(3)(C-5)(iv) of this Section. | ||||||
10 | (vii) Receipts from the issuance of travelers | ||||||
11 | checks and money orders are from sources in this State | ||||||
12 | if the checks and money orders are issued from a | ||||||
13 | location within this State. | ||||||
14 | (viii) Receipts from investment assets and | ||||||
15 | activities and trading assets and activities are | ||||||
16 | included in the receipts factor as follows: | ||||||
17 | (1) Interest, dividends, net gains (but not | ||||||
18 | less than zero) and other income from investment | ||||||
19 | assets and activities from trading assets and | ||||||
20 | activities shall be included in the receipts | ||||||
21 | factor. Investment assets and activities and | ||||||
22 | trading assets and activities include but are not | ||||||
23 | limited to: investment securities; trading account | ||||||
24 | assets; federal funds; securities purchased and | ||||||
25 | sold under agreements to resell or repurchase; | ||||||
26 | options; futures contracts; forward contracts; |
| |||||||
| |||||||
1 | notional principal contracts such as swaps; | ||||||
2 | equities; and foreign currency transactions. With | ||||||
3 | respect to the investment and trading assets and | ||||||
4 | activities described in subparagraphs (A) and (B) | ||||||
5 | of this paragraph, the receipts factor shall | ||||||
6 | include the amounts described in such | ||||||
7 | subparagraphs. | ||||||
8 | (A) The receipts factor shall include the | ||||||
9 | amount by which interest from federal funds | ||||||
10 | sold and securities purchased under resale | ||||||
11 | agreements exceeds interest expense on federal | ||||||
12 | funds purchased and securities sold under | ||||||
13 | repurchase agreements. | ||||||
14 | (B) The receipts factor shall include the | ||||||
15 | amount by which interest, dividends, gains and | ||||||
16 | other income from trading assets and | ||||||
17 | activities, including but not limited to | ||||||
18 | assets and activities in the matched book, in | ||||||
19 | the arbitrage book, and foreign currency | ||||||
20 | transactions, exceed amounts paid in lieu of | ||||||
21 | interest, amounts paid in lieu of dividends, | ||||||
22 | and losses from such assets and activities. | ||||||
23 | (2) The numerator of the receipts factor | ||||||
24 | includes interest, dividends, net gains (but not | ||||||
25 | less than zero), and other income from investment | ||||||
26 | assets and activities and from trading assets and |
| |||||||
| |||||||
1 | activities described in paragraph (1) of this | ||||||
2 | subsection that are attributable to this State. | ||||||
3 | (A) The amount of interest, dividends, net | ||||||
4 | gains (but not less than zero), and other | ||||||
5 | income from investment assets and activities | ||||||
6 | in the investment account to be attributed to | ||||||
7 | this State and included in the numerator is | ||||||
8 | determined by multiplying all such income from | ||||||
9 | such assets and activities by a fraction, the | ||||||
10 | numerator of which is the gross income from | ||||||
11 | such assets and activities which are properly | ||||||
12 | assigned to a fixed place of business of the | ||||||
13 | taxpayer within this State and the denominator | ||||||
14 | of which is the gross income from all such | ||||||
15 | assets and activities. | ||||||
16 | (B) The amount of interest from federal | ||||||
17 | funds sold and purchased and from securities | ||||||
18 | purchased under resale agreements and | ||||||
19 | securities sold under repurchase agreements | ||||||
20 | attributable to this State and included in the | ||||||
21 | numerator is determined by multiplying the | ||||||
22 | amount described in subparagraph (A) of | ||||||
23 | paragraph (1) of this subsection from such | ||||||
24 | funds and such securities by a fraction, the | ||||||
25 | numerator of which is the gross income from | ||||||
26 | such funds and such securities which are |
| |||||||
| |||||||
1 | properly assigned to a fixed place of business | ||||||
2 | of the taxpayer within this State and the | ||||||
3 | denominator of which is the gross income from | ||||||
4 | all such funds and such securities. | ||||||
5 | (C) The amount of interest, dividends, | ||||||
6 | gains, and other income from trading assets and | ||||||
7 | activities, including but not limited to | ||||||
8 | assets and activities in the matched book, in | ||||||
9 | the arbitrage book and foreign currency | ||||||
10 | transactions (but excluding amounts described | ||||||
11 | in subparagraphs (A) or (B) of this paragraph), | ||||||
12 | attributable to this State and included in the | ||||||
13 | numerator is determined by multiplying the | ||||||
14 | amount described in subparagraph (B) of | ||||||
15 | paragraph (1) of this subsection by a fraction, | ||||||
16 | the numerator of which is the gross income from | ||||||
17 | such trading assets and activities which are | ||||||
18 | properly assigned to a fixed place of business | ||||||
19 | of the taxpayer within this State and the | ||||||
20 | denominator of which is the gross income from | ||||||
21 | all such assets and activities. | ||||||
22 | (D) Properly assigned, for purposes of | ||||||
23 | this paragraph (2) of this subsection, means | ||||||
24 | the investment or trading asset or activity is | ||||||
25 | assigned to the fixed place of business with | ||||||
26 | which it has a preponderance of substantive |
| |||||||
| |||||||
1 | contacts. An investment or trading asset or | ||||||
2 | activity assigned by the taxpayer to a fixed | ||||||
3 | place of business without the State shall be | ||||||
4 | presumed to have been properly assigned if: | ||||||
5 | (i) the taxpayer has assigned, in the | ||||||
6 | regular course of its business, such asset | ||||||
7 | or activity on its records to a fixed place | ||||||
8 | of business consistent with federal or | ||||||
9 | state regulatory requirements; | ||||||
10 | (ii) such assignment on its records is | ||||||
11 | based upon substantive contacts of the | ||||||
12 | asset or activity to such fixed place of | ||||||
13 | business; and | ||||||
14 | (iii) the taxpayer uses such records | ||||||
15 | reflecting assignment of such assets or | ||||||
16 | activities for the filing of all state and | ||||||
17 | local tax returns for which an assignment | ||||||
18 | of such assets or activities to a fixed | ||||||
19 | place of business is required. | ||||||
20 | (E) The presumption of proper assignment | ||||||
21 | of an investment or trading asset or activity | ||||||
22 | provided in subparagraph (D) of paragraph (2) | ||||||
23 | of this subsection may be rebutted upon a | ||||||
24 | showing by the Department, supported by a | ||||||
25 | preponderance of the evidence, that the | ||||||
26 | preponderance of substantive contacts |
| |||||||
| |||||||
1 | regarding such asset or activity did not occur | ||||||
2 | at the fixed place of business to which it was | ||||||
3 | assigned on the taxpayer's records. If the | ||||||
4 | fixed place of business that has a | ||||||
5 | preponderance of substantive contacts cannot | ||||||
6 | be determined for an investment or trading | ||||||
7 | asset or activity to which the presumption in | ||||||
8 | subparagraph (D) of paragraph (2) of this | ||||||
9 | subsection does not apply or with respect to | ||||||
10 | which that presumption has been rebutted, that | ||||||
11 | asset or activity is properly assigned to the | ||||||
12 | state in which the taxpayer's commercial | ||||||
13 | domicile is located. For purposes of this | ||||||
14 | subparagraph (E), it shall be presumed, | ||||||
15 | subject to rebuttal, that taxpayer's | ||||||
16 | commercial domicile is in the state of the | ||||||
17 | United States or the District of Columbia to | ||||||
18 | which the greatest number of employees are | ||||||
19 | regularly connected with the management of the | ||||||
20 | investment or trading income or out of which | ||||||
21 | they are working, irrespective of where the | ||||||
22 | services of such employees are performed, as of | ||||||
23 | the last day of the taxable year.
| ||||||
24 | (4) (Blank). | ||||||
25 | (5) (Blank). | ||||||
26 | (c-1) Federally regulated exchanges. For taxable years |
| |||||||
| |||||||
1 | ending on or after December 31, 2012, business income of a | ||||||
2 | federally regulated exchange shall, at the option of the | ||||||
3 | federally regulated exchange, be apportioned to this State by | ||||||
4 | multiplying such income by a fraction, the numerator of which | ||||||
5 | is its business income from sources within this State, and the | ||||||
6 | denominator of which is its business income from all sources. | ||||||
7 | For purposes of this subsection, the business income within | ||||||
8 | this State of a federally regulated exchange is the sum of the | ||||||
9 | following: | ||||||
10 | (1) Receipts attributable to transactions executed on | ||||||
11 | a physical trading floor if that physical trading floor is | ||||||
12 | located in this State. | ||||||
13 | (2) Receipts attributable to all other matching, | ||||||
14 | execution, or clearing transactions, including without | ||||||
15 | limitation receipts from the provision of matching, | ||||||
16 | execution, or clearing services to another entity, | ||||||
17 | multiplied by (i) for taxable years ending on or after | ||||||
18 | December 31, 2012 but before December 31, 2013, 63.77%; and | ||||||
19 | (ii) for taxable years ending on or after December 31, | ||||||
20 | 2013, 27.54%. | ||||||
21 | (3) All other receipts not governed by subparagraphs | ||||||
22 | (1) or (2) of this subsection (c-1), to the extent the | ||||||
23 | receipts would be characterized as "sales in this State" | ||||||
24 | under item (3) of subsection (a) of this Section. | ||||||
25 | "Federally regulated exchange" means (i) a "registered | ||||||
26 | entity" within the meaning of 7 U.S.C. Section 1a(40)(A), (B), |
| |||||||
| |||||||
1 | or (C), (ii) an "exchange" or "clearing agency" within the | ||||||
2 | meaning of 15 U.S.C. Section 78c (a)(1) or (23), (iii) any such | ||||||
3 | entities regulated under any successor regulatory structure to | ||||||
4 | the foregoing, and (iv) all taxpayers who are members of the | ||||||
5 | same unitary business group as a federally regulated exchange, | ||||||
6 | determined without regard to the prohibition in Section | ||||||
7 | 1501(a)(27) of this Act against including in a unitary business | ||||||
8 | group taxpayers who are ordinarily required to apportion | ||||||
9 | business income under different subsections of this Section; | ||||||
10 | provided that this subparagraph (iv) shall apply only if 50% or | ||||||
11 | more of the business receipts of the unitary business group | ||||||
12 | determined by application of this subparagraph (iv) for the | ||||||
13 | taxable year are attributable to the matching, execution, or | ||||||
14 | clearing of transactions conducted by an entity described in | ||||||
15 | subparagraph (i), (ii), or (iii) of this paragraph. | ||||||
16 | In no event shall the Illinois apportionment percentage | ||||||
17 | computed in accordance with this subsection (c-1) for any | ||||||
18 | taxpayer for any tax year be less than the Illinois | ||||||
19 | apportionment percentage computed under this subsection (c-1) | ||||||
20 | for that taxpayer for the first full tax year ending on or | ||||||
21 | after December 31, 2013 for which this subsection (c-1) applied | ||||||
22 | to the taxpayer. | ||||||
23 | (d) Transportation services. For taxable years ending | ||||||
24 | before December 31, 2008, business income derived from | ||||||
25 | furnishing
transportation services shall be apportioned to | ||||||
26 | this State in accordance
with paragraphs (1) and (2):
|
| |||||||
| |||||||
1 | (1) Such business income (other than that derived from
| ||||||
2 | transportation by pipeline) shall be apportioned to this | ||||||
3 | State by
multiplying such income by a fraction, the | ||||||
4 | numerator of which is the
revenue miles of the person in | ||||||
5 | this State, and the denominator of which
is the revenue | ||||||
6 | miles of the person everywhere. For purposes of this
| ||||||
7 | paragraph, a revenue mile is the transportation of 1 | ||||||
8 | passenger or 1 net
ton of freight the distance of 1 mile | ||||||
9 | for a consideration. Where a
person is engaged in the | ||||||
10 | transportation of both passengers and freight,
the | ||||||
11 | fraction above referred to shall be determined by means of | ||||||
12 | an
average of the passenger revenue mile fraction and the | ||||||
13 | freight revenue
mile fraction, weighted to reflect the | ||||||
14 | person's
| ||||||
15 | (A) relative railway operating income from total | ||||||
16 | passenger and total
freight service, as reported to the | ||||||
17 | Interstate Commerce Commission, in
the case of | ||||||
18 | transportation by railroad, and
| ||||||
19 | (B) relative gross receipts from passenger and | ||||||
20 | freight
transportation, in case of transportation | ||||||
21 | other than by railroad.
| ||||||
22 | (2) Such business income derived from transportation | ||||||
23 | by pipeline
shall be apportioned to this State by | ||||||
24 | multiplying such income by a
fraction, the numerator of | ||||||
25 | which is the revenue miles of the person in
this State, and | ||||||
26 | the denominator of which is the revenue miles of the
person |
| |||||||
| |||||||
1 | everywhere. For the purposes of this paragraph, a revenue | ||||||
2 | mile is
the transportation by pipeline of 1 barrel of oil, | ||||||
3 | 1,000 cubic feet of
gas, or of any specified quantity of | ||||||
4 | any other substance, the distance
of 1 mile for a | ||||||
5 | consideration.
| ||||||
6 | (3) For taxable years ending on or after December 31, | ||||||
7 | 2008, business income derived from providing | ||||||
8 | transportation services other than airline services shall | ||||||
9 | be apportioned to this State by using a fraction, (a) the | ||||||
10 | numerator of which shall be (i) all receipts from any | ||||||
11 | movement or shipment of people, goods, mail, oil, gas, or | ||||||
12 | any other substance (other than by airline) that both | ||||||
13 | originates and terminates in this State, plus (ii) that | ||||||
14 | portion of the person's gross receipts from movements or | ||||||
15 | shipments of people, goods, mail, oil, gas, or any other | ||||||
16 | substance (other than by airline) that originates in one | ||||||
17 | state or jurisdiction and terminates in another state or | ||||||
18 | jurisdiction, that is determined by the ratio that the | ||||||
19 | miles traveled in this State bears to total miles | ||||||
20 | everywhere and (b) the denominator of which shall be all | ||||||
21 | revenue derived from the movement or shipment of people, | ||||||
22 | goods, mail, oil, gas, or any other substance (other than | ||||||
23 | by airline). Where a taxpayer is engaged in the | ||||||
24 | transportation of both passengers and freight, the | ||||||
25 | fraction above referred to shall first be determined | ||||||
26 | separately for passenger miles and freight miles. Then an |
| |||||||
| |||||||
1 | average of the passenger miles fraction and the freight | ||||||
2 | miles fraction shall be weighted to reflect the taxpayer's: | ||||||
3 | (A) relative railway operating income from total | ||||||
4 | passenger and total freight service, as reported to the | ||||||
5 | Surface Transportation Board, in the case of | ||||||
6 | transportation by railroad; and | ||||||
7 | (B) relative gross receipts from passenger and | ||||||
8 | freight transportation, in case of transportation | ||||||
9 | other than by railroad.
| ||||||
10 | (4) For taxable years ending on or after December 31, | ||||||
11 | 2008, business income derived from furnishing airline
| ||||||
12 | transportation services shall be apportioned to this State | ||||||
13 | by
multiplying such income by a fraction, the numerator of | ||||||
14 | which is the
revenue miles of the person in this State, and | ||||||
15 | the denominator of which
is the revenue miles of the person | ||||||
16 | everywhere. For purposes of this
paragraph, a revenue mile | ||||||
17 | is the transportation of one passenger or one net
ton of | ||||||
18 | freight the distance of one mile for a consideration. If a
| ||||||
19 | person is engaged in the transportation of both passengers | ||||||
20 | and freight,
the fraction above referred to shall be | ||||||
21 | determined by means of an
average of the passenger revenue | ||||||
22 | mile fraction and the freight revenue
mile fraction, | ||||||
23 | weighted to reflect the person's relative gross receipts | ||||||
24 | from passenger and freight
airline transportation.
| ||||||
25 | (e) Combined apportionment. Where 2 or more persons are | ||||||
26 | engaged in
a unitary business as described in subsection |
| |||||||
| |||||||
1 | (a)(27) of
Section 1501,
a part of which is conducted in this | ||||||
2 | State by one or more members of the
group, the business income | ||||||
3 | attributable to this State by any such member
or members shall | ||||||
4 | be apportioned by means of the combined apportionment method.
| ||||||
5 | (f) Alternative allocation. If the allocation and | ||||||
6 | apportionment
provisions of subsections (a) through (e) and of | ||||||
7 | subsection (h) do not, for taxable years ending before December | ||||||
8 | 31, 2008, fairly represent the
extent of a person's business | ||||||
9 | activity in this State, or, for taxable years ending on or | ||||||
10 | after December 31, 2008, fairly represent the market for the | ||||||
11 | person's goods, services, or other sources of business income, | ||||||
12 | the person may
petition for, or the Director may, without a | ||||||
13 | petition, permit or require, in respect of all or any part
of | ||||||
14 | the person's business activity, if reasonable:
| ||||||
15 | (1) Separate accounting;
| ||||||
16 | (2) The exclusion of any one or more factors;
| ||||||
17 | (3) The inclusion of one or more additional factors | ||||||
18 | which will
fairly represent the person's business | ||||||
19 | activities or market in this State; or
| ||||||
20 | (4) The employment of any other method to effectuate an | ||||||
21 | equitable
allocation and apportionment of the person's | ||||||
22 | business income.
| ||||||
23 | (g) Cross reference. For allocation of business income by | ||||||
24 | residents,
see Section 301(a).
| ||||||
25 | (h) For tax years ending on or after December 31, 1998, the | ||||||
26 | apportionment
factor of persons who apportion their business |
| |||||||
| |||||||
1 | income to this State under
subsection (a) shall be equal to:
| ||||||
2 | (1) for tax years ending on or after December 31, 1998 | ||||||
3 | and before December
31, 1999, 16 2/3% of the property | ||||||
4 | factor plus 16 2/3% of the payroll factor
plus
66 2/3% of | ||||||
5 | the sales factor;
| ||||||
6 | (2) for tax years ending on or after December 31, 1999 | ||||||
7 | and before December
31,
2000, 8 1/3% of the property factor | ||||||
8 | plus 8 1/3% of the payroll factor plus 83
1/3%
of the sales | ||||||
9 | factor;
| ||||||
10 | (3) for tax years ending on or after December 31, 2000, | ||||||
11 | the sales factor.
| ||||||
12 | If, in any tax year ending on or after December 31, 1998 and | ||||||
13 | before December
31, 2000, the denominator of the payroll, | ||||||
14 | property, or sales factor is zero,
the apportionment
factor | ||||||
15 | computed in paragraph (1) or (2) of this subsection for that | ||||||
16 | year shall
be divided by an amount equal to 100% minus the | ||||||
17 | percentage weight given to each
factor whose denominator is | ||||||
18 | equal to zero.
| ||||||
19 | (Source: P.A. 99-642, eff. 7-28-16; 100-201, eff. 8-18-17.)
| ||||||
20 | (35 ILCS 5/710) (from Ch. 120, par. 7-710)
| ||||||
21 | Sec. 710. Withholding from lottery winnings. | ||||||
22 | (a) In general. | ||||||
23 | (1) Any person
making a payment to a resident or | ||||||
24 | nonresident of winnings under the Illinois
Lottery Law and | ||||||
25 | not required to withhold Illinois income tax from such |
| |||||||
| |||||||
1 | payment
under Subsection (b) of Section 701 of this Act | ||||||
2 | because those winnings are
not subject to Federal income | ||||||
3 | tax withholding, must withhold Illinois income
tax from | ||||||
4 | such payment at a rate equal to the percentage tax rate for | ||||||
5 | individuals
provided in subsection (b) of Section 201, | ||||||
6 | provided that withholding is
not required if such payment | ||||||
7 | of winnings is less than $1,000.
| ||||||
8 | (2) In the case of an assignment of a lottery prize | ||||||
9 | under Section 13.1 of the Illinois Lottery Law, any person | ||||||
10 | making a payment of the purchase price after December 31, | ||||||
11 | 2013, shall withhold from the amount of each payment at a | ||||||
12 | rate equal to the percentage tax rate for individuals | ||||||
13 | provided in subsection (b) of Section 201. | ||||||
14 | (3) Any person making a payment after December 31, 2019 | ||||||
15 | to a resident or nonresident of
winnings from pari-mutuel | ||||||
16 | wagering conducted at a wagering facility licensed under | ||||||
17 | the Illinois Horse
Racing Act of 1975 or from gambling | ||||||
18 | games conducted on a riverboat or in a casino or | ||||||
19 | organization gaming
facility licensed under the Illinois | ||||||
20 | Gambling Act must withhold Illinois income tax from such | ||||||
21 | payment at a
rate equal to the percentage tax rate for | ||||||
22 | individuals provided in subsection (b) of Section 201, | ||||||
23 | provided that
the person making the payment is required to | ||||||
24 | withhold under Section 3402(q) of the Internal Revenue | ||||||
25 | Code. | ||||||
26 | (b) Credit for taxes withheld. Any amount withheld under |
| |||||||
| |||||||
1 | Subsection (a)
shall be a credit against the Illinois income | ||||||
2 | tax liability of the person
to whom the payment of winnings was | ||||||
3 | made for the taxable year in which that
person incurred an | ||||||
4 | Illinois income tax liability with respect to those winnings.
| ||||||
5 | (Source: P.A. 98-496, eff. 1-1-14.)
| ||||||
6 | Section 35-40. The Joliet Regional Port District Act is | ||||||
7 | amended by changing Section 5.1 as follows:
| ||||||
8 | (70 ILCS 1825/5.1) (from Ch. 19, par. 255.1)
| ||||||
9 | Sec. 5.1. Riverboat and casino gambling. Notwithstanding | ||||||
10 | any other provision of
this Act, the District may not regulate | ||||||
11 | the operation, conduct, or
navigation of any riverboat gambling | ||||||
12 | casino licensed under the Illinois Riverboat
Gambling Act, and | ||||||
13 | the District
may not license, tax, or otherwise levy any | ||||||
14 | assessment of any kind on
any riverboat gambling casino | ||||||
15 | licensed under the Illinois Riverboat Gambling Act. The
General | ||||||
16 | Assembly declares that the powers to regulate the operation,
| ||||||
17 | conduct, and navigation of riverboat gambling casinos and to | ||||||
18 | license, tax,
and levy assessments upon riverboat gambling | ||||||
19 | casinos are exclusive powers of
the State of Illinois and the | ||||||
20 | Illinois Gaming Board as provided in the
Illinois Riverboat | ||||||
21 | Gambling Act.
| ||||||
22 | (Source: P.A. 87-1175.)
| ||||||
23 | Section 35-45. The Consumer Installment Loan Act is amended |
| |||||||
| |||||||
1 | by changing Section 12.5 as follows:
| ||||||
2 | (205 ILCS 670/12.5)
| ||||||
3 | Sec. 12.5. Limited purpose branch.
| ||||||
4 | (a) Upon the written approval of the Director, a licensee | ||||||
5 | may maintain a
limited purpose branch for the sole purpose of | ||||||
6 | making loans as permitted by
this Act. A limited purpose branch | ||||||
7 | may include an automatic loan machine. No
other activity shall | ||||||
8 | be conducted at the site, including but not limited to,
| ||||||
9 | accepting payments, servicing the accounts, or collections.
| ||||||
10 | (b) The licensee must submit an application for a limited | ||||||
11 | purpose branch to
the Director on forms prescribed by the | ||||||
12 | Director with an application fee of
$300. The approval for the | ||||||
13 | limited purpose branch must be renewed concurrently
with the | ||||||
14 | renewal of the licensee's license along with a renewal fee of | ||||||
15 | $300 for
the limited purpose branch.
| ||||||
16 | (c) The books, accounts, records, and files of the limited | ||||||
17 | purpose branch's
transactions shall be maintained at the | ||||||
18 | licensee's licensed location. The
licensee shall notify the | ||||||
19 | Director of the licensed location at which the books,
accounts, | ||||||
20 | records, and files shall be maintained.
| ||||||
21 | (d) The licensee shall prominently display at the limited | ||||||
22 | purpose branch the
address and telephone number of the | ||||||
23 | licensee's licensed location.
| ||||||
24 | (e) No other business shall be conducted at the site of the | ||||||
25 | limited purpose
branch unless authorized by the Director.
|
| |||||||
| |||||||
1 | (f) The Director shall make and enforce reasonable rules | ||||||
2 | for the conduct of
a limited purpose branch.
| ||||||
3 | (g) A limited purpose branch may not be located
within | ||||||
4 | 1,000 feet of a facility operated by an inter-track wagering | ||||||
5 | licensee or
an organization licensee subject to the Illinois | ||||||
6 | Horse Racing Act of 1975,
on a riverboat or in a casino subject | ||||||
7 | to
the Illinois Riverboat Gambling Act, or within 1,000 feet of | ||||||
8 | the location at which the
riverboat docks or within 1,000 feet | ||||||
9 | of a casino .
| ||||||
10 | (Source: P.A. 90-437, eff. 1-1-98.)
| ||||||
11 | Section 35-50. The Illinois Horse Racing Act of 1975 is | ||||||
12 | amended by changing Sections 1.2, 3.11, 3.12, 6, 9, 15, 18, 19, | ||||||
13 | 20, 21, 24, 25, 26, 26.8, 26.9, 27, 29, 30, 30.5, 31, 31.1, | ||||||
14 | 32.1, 36, 40, and 54.75 and by adding Sections 3.32, 3.33, | ||||||
15 | 3.34, 3.35, 19.5, 34.3, and 56 as follows:
| ||||||
16 | (230 ILCS 5/1.2)
| ||||||
17 | Sec. 1.2. Legislative intent. This Act is intended to | ||||||
18 | benefit the people of the State of Illinois by
encouraging the | ||||||
19 | breeding and production of race horses, assisting economic
| ||||||
20 | development and promoting Illinois tourism.
The General | ||||||
21 | Assembly finds and declares it to be the public policy
of the | ||||||
22 | State
of Illinois to:
| ||||||
23 | (a) support and enhance Illinois' horse racing industry, | ||||||
24 | which is a
significant
component within the agribusiness |
| |||||||
| |||||||
1 | industry;
| ||||||
2 | (b) ensure that Illinois' horse racing industry remains | ||||||
3 | competitive with
neighboring states;
| ||||||
4 | (c) stimulate growth within Illinois' horse racing | ||||||
5 | industry, thereby
encouraging
new investment and development | ||||||
6 | to produce additional tax revenues and to
create additional | ||||||
7 | jobs;
| ||||||
8 | (d) promote the further growth of tourism;
| ||||||
9 | (e) encourage the breeding of thoroughbred and | ||||||
10 | standardbred horses in this
State; and
| ||||||
11 | (f) ensure that public confidence and trust in the | ||||||
12 | credibility and integrity
of
racing operations and the | ||||||
13 | regulatory process is maintained.
| ||||||
14 | (Source: P.A. 91-40, eff. 6-25-99.)
| ||||||
15 | (230 ILCS 5/3.11) (from Ch. 8, par. 37-3.11)
| ||||||
16 | Sec. 3.11.
"Organization Licensee" means any person | ||||||
17 | receiving
an organization license from the Board to conduct a | ||||||
18 | race meeting or meetings. With respect only to organization | ||||||
19 | gaming, "organization licensee" includes the authorization for | ||||||
20 | an organization gaming license under subsection (a) of Section | ||||||
21 | 56 of this Act.
| ||||||
22 | (Source: P.A. 79-1185.)
| ||||||
23 | (230 ILCS 5/3.12) (from Ch. 8, par. 37-3.12)
| ||||||
24 | Sec. 3.12. Pari-mutuel system of
wagering.
"Pari-mutuel |
| |||||||
| |||||||
1 | system of
wagering" means a form of wagering on the outcome of
| ||||||
2 | horse races in which
wagers are made in various
denominations | ||||||
3 | on a horse or horses
and
all wagers for each race are pooled | ||||||
4 | and held by a licensee
for distribution in a manner approved by | ||||||
5 | the Board. "Pari-mutuel system of wagering" shall not include | ||||||
6 | wagering on historic races. Wagers may be placed via any method | ||||||
7 | or at any location authorized under this Act.
| ||||||
8 | (Source: P.A. 96-762, eff. 8-25-09.)
| ||||||
9 | (230 ILCS 5/3.32 new) | ||||||
10 | Sec. 3.32. Gross receipts. "Gross receipts" means the total | ||||||
11 | amount of money exchanged for the purchase of chips, tokens, or | ||||||
12 | electronic cards by riverboat or casino patrons or organization | ||||||
13 | gaming patrons. | ||||||
14 | (230 ILCS 5/3.33 new) | ||||||
15 | Sec. 3.33. Adjusted gross receipts. "Adjusted gross | ||||||
16 | receipts" means the gross receipts less winnings paid to | ||||||
17 | wagerers. | ||||||
18 | (230 ILCS 5/3.34 new) | ||||||
19 | Sec. 3.34. Organization gaming facility. "Organization | ||||||
20 | gaming facility" means that portion of an organization | ||||||
21 | licensee's racetrack facilities at which gaming authorized | ||||||
22 | under Section 7.7 of the Illinois Gambling Act is conducted. |
| |||||||
| |||||||
1 | (230 ILCS 5/3.35 new) | ||||||
2 | Sec. 3.35. Organization gaming license. "Organization | ||||||
3 | gaming license" means a license issued by the Illinois Gaming | ||||||
4 | Board under Section 7.7 of the Illinois Gambling Act | ||||||
5 | authorizing gaming pursuant to that Section at an organization | ||||||
6 | gaming facility.
| ||||||
7 | (230 ILCS 5/6) (from Ch. 8, par. 37-6)
| ||||||
8 | Sec. 6. Restrictions on Board members. | ||||||
9 | (a) No person shall be appointed a member of the Board or | ||||||
10 | continue to be a member of the Board if the person or any | ||||||
11 | member of their immediate family is a member of the Board of | ||||||
12 | Directors, employee, or financially interested in any of the | ||||||
13 | following: (i) any licensee or other person who has applied for | ||||||
14 | racing dates to the Board, or the operations thereof including, | ||||||
15 | but not limited to, concessions, data processing, track | ||||||
16 | maintenance, track security, and pari-mutuel operations, | ||||||
17 | located, scheduled or doing business within the State of | ||||||
18 | Illinois, (ii) any race horse competing at a meeting under the | ||||||
19 | Board's jurisdiction, or (iii) any licensee under the Illinois | ||||||
20 | Gambling Act. No person shall be appointed a member of the | ||||||
21 | Board or continue
to be
a member of the Board who is (or any | ||||||
22 | member of whose family is) a member of the
Board of Directors | ||||||
23 | of, or who is a person financially interested in, any
licensee | ||||||
24 | or other person who has applied for racing dates to the
Board, | ||||||
25 | or the operations thereof including, but not
limited to, |
| |||||||
| |||||||
1 | concessions, data
processing, track maintenance, track | ||||||
2 | security and pari-mutuel operations,
located, scheduled
or | ||||||
3 | doing business within the State of Illinois, or in any race | ||||||
4 | horse competing
at a meeting
under the Board's jurisdiction. No | ||||||
5 | Board member shall hold any other public
office for which he
| ||||||
6 | shall receive compensation other than necessary travel or other | ||||||
7 | incidental
expenses.
| ||||||
8 | (b) No person shall be a member of the Board who is not of | ||||||
9 | good moral
character or who
has been convicted of, or is under | ||||||
10 | indictment for, a felony under the laws
of Illinois or any
| ||||||
11 | other state, or the United States.
| ||||||
12 | (c) No member of the Board or employee shall engage in any | ||||||
13 | political activity. | ||||||
14 | For the purposes of this subsection (c): | ||||||
15 | "Political" means any activity in support of or in | ||||||
16 | connection with any campaign for State or local elective office | ||||||
17 | or any political organization, but does not include activities | ||||||
18 | (i) relating to the support or opposition of any executive, | ||||||
19 | legislative, or administrative action (as those terms are | ||||||
20 | defined in Section 2 of the Lobbyist Registration Act), (ii) | ||||||
21 | relating to collective bargaining, or (iii) that are otherwise | ||||||
22 | in furtherance of the person's official State duties or | ||||||
23 | governmental and public service functions. | ||||||
24 | "Political organization" means a party, committee, | ||||||
25 | association, fund, or other organization (whether or not | ||||||
26 | incorporated) that is required to file a statement of |
| |||||||
| |||||||
1 | organization with the State Board of Elections or county clerk | ||||||
2 | under Section 9-3 of the Election Code, but only with regard to | ||||||
3 | those activities that require filing with the State Board of | ||||||
4 | Elections or county clerk. | ||||||
5 | (d) Board members and employees may not engage in | ||||||
6 | communications or any activity that may cause or have the | ||||||
7 | appearance of causing a conflict of interest. A conflict of | ||||||
8 | interest exists if a situation influences or creates the | ||||||
9 | appearance that it may influence judgment or performance of | ||||||
10 | regulatory duties and responsibilities. This prohibition shall | ||||||
11 | extend to any act identified by Board action that, in the | ||||||
12 | judgment of the Board, could represent the potential for or the | ||||||
13 | appearance of a conflict of interest. | ||||||
14 | (e) Board members and employees may not accept any gift, | ||||||
15 | gratuity, service, compensation, travel, lodging, or thing of | ||||||
16 | value, with the exception of unsolicited items of an incidental | ||||||
17 | nature, from any person, corporation, limited liability | ||||||
18 | company, or entity doing business with the Board. | ||||||
19 | (f) A Board member or employee shall not use or attempt to | ||||||
20 | use his or her official position to secure, or attempt to | ||||||
21 | secure, any privilege, advantage, favor, or influence for | ||||||
22 | himself or herself or others. No Board member or employee, | ||||||
23 | within a period of one year immediately preceding nomination by | ||||||
24 | the Governor or employment, shall have been employed or | ||||||
25 | received compensation or fees for services from a person or | ||||||
26 | entity, or its parent or affiliate, that has engaged in |
| |||||||
| |||||||
1 | business with the Board, a licensee or a licensee under the | ||||||
2 | Illinois Gambling Act. In addition, all Board members and | ||||||
3 | employees are subject to the restrictions set forth in Section | ||||||
4 | 5-45 of the State Officials and Employees Ethics Act. | ||||||
5 | (Source: P.A. 89-16, eff. 5-30-95.)
| ||||||
6 | (230 ILCS 5/9) (from Ch. 8, par. 37-9)
| ||||||
7 | Sec. 9.
The Board shall have all powers necessary and | ||||||
8 | proper to fully and
effectively execute the provisions of this | ||||||
9 | Act, including, but not
limited to, the following:
| ||||||
10 | (a) The Board is vested with jurisdiction and supervision | ||||||
11 | over all race
meetings in this State, over all licensees doing | ||||||
12 | business
in this
State, over all occupation licensees, and over | ||||||
13 | all persons on the
facilities of any licensee. Such | ||||||
14 | jurisdiction shall
include the power to issue licenses to the | ||||||
15 | Illinois Department of
Agriculture authorizing the pari-mutuel | ||||||
16 | system of wagering
on harness and Quarter Horse races held (1) | ||||||
17 | at the Illinois State Fair in
Sangamon County, and (2) at the | ||||||
18 | DuQuoin State Fair in Perry County. The
jurisdiction of the | ||||||
19 | Board shall also include the power to issue licenses to
county | ||||||
20 | fairs which are eligible to receive funds pursuant to the
| ||||||
21 | Agricultural Fair Act, as now or hereafter amended, or their | ||||||
22 | agents,
authorizing the pari-mutuel system of wagering on horse
| ||||||
23 | races
conducted at the county fairs receiving such licenses. | ||||||
24 | Such licenses shall be
governed by subsection (n) of this | ||||||
25 | Section.
|
| |||||||
| |||||||
1 | Upon application, the Board shall issue a license to the | ||||||
2 | Illinois Department
of Agriculture to conduct harness and | ||||||
3 | Quarter Horse races at the Illinois State
Fair and at the | ||||||
4 | DuQuoin State Fairgrounds
during the scheduled dates of each | ||||||
5 | fair. The Board shall not require and the
Department of | ||||||
6 | Agriculture shall be exempt from the requirements of Sections
| ||||||
7 | 15.3, 18 and 19, paragraphs (a)(2), (b), (c), (d), (e), (e-5), | ||||||
8 | (e-10), (f),
(g), and (h) of Section 20, and Sections 21, 24 | ||||||
9 | and 25. The Board and the Department
of
Agriculture may extend | ||||||
10 | any or all of these exemptions to any contractor or
agent | ||||||
11 | engaged by the Department of Agriculture to conduct its race | ||||||
12 | meetings
when the Board determines that this would best serve | ||||||
13 | the public interest and
the interest of horse racing.
| ||||||
14 | Notwithstanding any provision of law to the contrary, it | ||||||
15 | shall be lawful for
any licensee to operate pari-mutuel | ||||||
16 | wagering
or
contract with the Department of Agriculture to | ||||||
17 | operate pari-mutuel wagering at
the DuQuoin State Fairgrounds | ||||||
18 | or for the Department to enter into contracts
with a licensee, | ||||||
19 | employ its owners,
employees
or
agents and employ such other | ||||||
20 | occupation licensees as the Department deems
necessary in | ||||||
21 | connection with race meetings and wagerings.
| ||||||
22 | (b) The Board is vested with the full power to promulgate | ||||||
23 | reasonable
rules and regulations for the purpose of | ||||||
24 | administering the provisions of
this Act and to prescribe | ||||||
25 | reasonable rules, regulations and conditions
under which all | ||||||
26 | horse race meetings or wagering in the State shall be
|
| |||||||
| |||||||
1 | conducted. Such reasonable rules and regulations are to provide | ||||||
2 | for the
prevention of practices detrimental to the public | ||||||
3 | interest and to promote the best
interests of horse racing and | ||||||
4 | to impose penalties for violations thereof.
| ||||||
5 | (c) The Board, and any person or persons to whom it | ||||||
6 | delegates
this power, is vested with the power to enter the | ||||||
7 | facilities and other places of business of any licensee to | ||||||
8 | determine whether there has been compliance with
the provisions | ||||||
9 | of this Act and its rules and regulations.
| ||||||
10 | (d) The Board, and any person or persons to whom it | ||||||
11 | delegates this
power, is vested with the authority to | ||||||
12 | investigate alleged violations of
the provisions of this Act, | ||||||
13 | its reasonable rules and regulations, orders
and final | ||||||
14 | decisions; the Board shall take appropriate disciplinary | ||||||
15 | action
against any licensee or occupation licensee for | ||||||
16 | violation
thereof or
institute appropriate legal action for the | ||||||
17 | enforcement thereof.
| ||||||
18 | (e) The Board, and any person or persons to whom it | ||||||
19 | delegates this power,
may eject or exclude from any race | ||||||
20 | meeting or
the facilities of any licensee, or any part
thereof, | ||||||
21 | any occupation licensee or any
other individual whose conduct | ||||||
22 | or reputation is such that his presence on
those facilities | ||||||
23 | may, in the opinion of the Board, call into question
the | ||||||
24 | honesty and integrity of horse racing or wagering or interfere | ||||||
25 | with the
orderly
conduct of horse racing or wagering; provided, | ||||||
26 | however, that no person
shall be
excluded or ejected from the |
| |||||||
| |||||||
1 | facilities of any licensee solely on the grounds of
race, | ||||||
2 | color, creed, national origin, ancestry, or sex. The power to | ||||||
3 | eject
or exclude an occupation licensee or other individual may
| ||||||
4 | be exercised for just cause by the licensee or the Board, | ||||||
5 | subject to subsequent hearing by the
Board as to the propriety | ||||||
6 | of said exclusion.
| ||||||
7 | (f) The Board is vested with the power to acquire,
| ||||||
8 | establish, maintain and operate (or provide by contract to
| ||||||
9 | maintain and operate) testing laboratories and related | ||||||
10 | facilities,
for the purpose of conducting saliva, blood, urine | ||||||
11 | and other tests on the
horses run or to be run in any horse race | ||||||
12 | meeting , including races run at county fairs, and to purchase | ||||||
13 | all
equipment and supplies deemed necessary or desirable in | ||||||
14 | connection with
any such testing laboratories and related | ||||||
15 | facilities and all such tests.
| ||||||
16 | (g) The Board may require that the records, including | ||||||
17 | financial or other
statements of any licensee or any person | ||||||
18 | affiliated with the licensee who is
involved directly or | ||||||
19 | indirectly in the activities of any licensee as regulated
under | ||||||
20 | this Act to the extent that those financial or other statements | ||||||
21 | relate to
such activities be kept in
such manner as prescribed | ||||||
22 | by the Board, and that Board employees shall have
access to | ||||||
23 | those records during reasonable business
hours. Within 120 days | ||||||
24 | of the end of its fiscal year, each licensee shall
transmit to
| ||||||
25 | the Board
an audit of the financial transactions and condition | ||||||
26 | of the licensee's total
operations. All audits shall be |
| |||||||
| |||||||
1 | conducted by certified public accountants.
Each certified | ||||||
2 | public accountant must be registered in the State of Illinois
| ||||||
3 | under the Illinois Public Accounting Act. The compensation for | ||||||
4 | each certified
public accountant shall be paid directly by the | ||||||
5 | licensee to the certified
public accountant. A licensee shall | ||||||
6 | also submit any other financial or related
information the | ||||||
7 | Board deems necessary to effectively administer this Act and
| ||||||
8 | all rules, regulations, and final decisions promulgated under | ||||||
9 | this Act.
| ||||||
10 | (h) The Board shall name and appoint in the manner provided | ||||||
11 | by the rules
and regulations of the Board: an Executive | ||||||
12 | Director; a State director
of mutuels; State veterinarians and | ||||||
13 | representatives to take saliva, blood,
urine and other tests on | ||||||
14 | horses; licensing personnel; revenue
inspectors; and State | ||||||
15 | seasonal employees (excluding admission ticket
sellers and | ||||||
16 | mutuel clerks). All of those named and appointed as provided
in | ||||||
17 | this subsection shall serve during the pleasure of the Board; | ||||||
18 | their
compensation shall be determined by the Board and be paid | ||||||
19 | in the same
manner as other employees of the Board under this | ||||||
20 | Act.
| ||||||
21 | (i) The Board shall require that there shall be 3 stewards | ||||||
22 | at each horse
race meeting, at least 2 of whom shall be named | ||||||
23 | and appointed by the Board.
Stewards appointed or approved by | ||||||
24 | the Board, while performing duties
required by this Act or by | ||||||
25 | the Board, shall be entitled to the same rights
and immunities | ||||||
26 | as granted to Board members and Board employees in Section
10 |
| |||||||
| |||||||
1 | of this Act.
| ||||||
2 | (j) The Board may discharge any Board employee
who fails or | ||||||
3 | refuses for any reason to comply with the rules and
regulations | ||||||
4 | of the Board, or who, in the opinion of the Board,
is guilty of | ||||||
5 | fraud, dishonesty or who is proven to be incompetent.
The Board | ||||||
6 | shall have no right or power to determine who shall be | ||||||
7 | officers,
directors or employees of any licensee, or their | ||||||
8 | salaries
except the Board may, by rule, require that all or any | ||||||
9 | officials or
employees in charge of or whose duties relate to | ||||||
10 | the actual running of
races be approved by the Board.
| ||||||
11 | (k) The Board is vested with the power to appoint
delegates | ||||||
12 | to execute any of the powers granted to it under this Section
| ||||||
13 | for the purpose of administering this Act and any rules or | ||||||
14 | regulations
promulgated in accordance with this Act.
| ||||||
15 | (l) The Board is vested with the power to impose civil | ||||||
16 | penalties of up to
$5,000 against an individual and up to | ||||||
17 | $10,000 against a
licensee for each
violation of any provision | ||||||
18 | of this Act, any rules adopted by the Board, any
order of the | ||||||
19 | Board or any other action which, in the Board's discretion, is
| ||||||
20 | a detriment or impediment to horse racing or wagering. | ||||||
21 | Beginning on the date when any organization licensee begins | ||||||
22 | conducting gaming pursuant to an organization gaming license | ||||||
23 | issued under the Illinois Gambling Act, the power granted to | ||||||
24 | the Board pursuant to this subsection (l) shall authorize the | ||||||
25 | Board to impose penalties of up to $10,000 against an | ||||||
26 | individual and up to $25,000 against a licensee. All such civil |
| |||||||
| |||||||
1 | penalties shall be deposited into the Horse Racing Fund.
| ||||||
2 | (m) The Board is vested with the power to prescribe a form | ||||||
3 | to be used
by licensees as an application for employment for | ||||||
4 | employees of
each licensee.
| ||||||
5 | (n) The Board shall have the power to issue a license
to | ||||||
6 | any county fair, or its
agent, authorizing the conduct of the | ||||||
7 | pari-mutuel system of
wagering. The Board is vested with the | ||||||
8 | full power to promulgate
reasonable rules, regulations and | ||||||
9 | conditions under which all horse race
meetings licensed | ||||||
10 | pursuant to this subsection shall be held and conducted,
| ||||||
11 | including rules, regulations and conditions for the conduct of | ||||||
12 | the
pari-mutuel system of wagering. The rules, regulations and
| ||||||
13 | conditions shall provide for the prevention of practices | ||||||
14 | detrimental to the
public interest and for the best interests | ||||||
15 | of horse racing, and shall
prescribe penalties for violations | ||||||
16 | thereof. Any authority granted the
Board under this Act shall | ||||||
17 | extend to its jurisdiction and supervision over
county fairs, | ||||||
18 | or their agents, licensed pursuant to this subsection.
However, | ||||||
19 | the Board may waive any provision of this Act or its rules or
| ||||||
20 | regulations which would otherwise apply to such county fairs or | ||||||
21 | their agents.
| ||||||
22 | (o) Whenever the Board is authorized or
required by law to | ||||||
23 | consider some aspect of criminal history record
information for | ||||||
24 | the purpose of carrying out its statutory powers and
| ||||||
25 | responsibilities, then, upon request and payment of fees in | ||||||
26 | conformance
with the requirements of Section 2605-400 of
the |
| |||||||
| |||||||
1 | Department of State Police Law (20 ILCS 2605/2605-400), the | ||||||
2 | Department of State Police is
authorized to furnish, pursuant | ||||||
3 | to positive identification, such
information contained in | ||||||
4 | State files as is necessary to fulfill the request.
| ||||||
5 | (p) To insure the convenience, comfort, and wagering | ||||||
6 | accessibility of
race track patrons, to provide for the | ||||||
7 | maximization of State revenue, and
to generate increases in | ||||||
8 | purse allotments to the horsemen, the Board shall
require any | ||||||
9 | licensee to staff the pari-mutuel department with
adequate | ||||||
10 | personnel.
| ||||||
11 | (Source: P.A. 97-1060, eff. 8-24-12.)
| ||||||
12 | (230 ILCS 5/15) (from Ch. 8, par. 37-15)
| ||||||
13 | Sec. 15.
(a) The Board shall, in its discretion, issue | ||||||
14 | occupation
licenses
to horse owners, trainers, harness | ||||||
15 | drivers, jockeys, agents, apprentices,
grooms, stable foremen, | ||||||
16 | exercise persons, veterinarians, valets, blacksmiths,
| ||||||
17 | concessionaires and others designated by the Board whose work, | ||||||
18 | in whole or in
part, is conducted upon facilities within the | ||||||
19 | State. Such occupation licenses
will
be obtained prior to the
| ||||||
20 | persons engaging in their vocation upon such facilities. The
| ||||||
21 | Board shall not license pari-mutuel clerks, parking | ||||||
22 | attendants, security
guards and employees of concessionaires. | ||||||
23 | No occupation license shall be
required of
any person who works | ||||||
24 | at facilities within this
State as a pari-mutuel
clerk, parking | ||||||
25 | attendant, security guard or as an employee of a |
| |||||||
| |||||||
1 | concessionaire.
Concessionaires of the Illinois State Fair and | ||||||
2 | DuQuoin State Fair and
employees of the Illinois Department of | ||||||
3 | Agriculture shall not be required to
obtain an occupation | ||||||
4 | license by the Board.
| ||||||
5 | (b) Each application for an occupation license shall be on | ||||||
6 | forms
prescribed by the Board. Such license, when issued, shall | ||||||
7 | be for the
period ending December 31 of each year, except that | ||||||
8 | the Board in its
discretion may grant 3-year licenses. The | ||||||
9 | application shall
be accompanied
by a fee of not more than $25 | ||||||
10 | per year
or, in the case of 3-year occupation
license
| ||||||
11 | applications, a fee of not more than $60. Each applicant shall | ||||||
12 | set forth in
the application his full name and address, and if | ||||||
13 | he had been issued prior
occupation licenses or has been | ||||||
14 | licensed in any other state under any other
name, such name, | ||||||
15 | his age, whether or not a permit or license issued to him
in | ||||||
16 | any other state has been suspended or revoked and if so whether | ||||||
17 | such
suspension or revocation is in effect at the time of the | ||||||
18 | application, and
such other information as the Board may | ||||||
19 | require. Fees for registration of
stable names shall not exceed | ||||||
20 | $50.00. Beginning on the date when any organization licensee | ||||||
21 | begins conducting gaming pursuant to an organization gaming | ||||||
22 | license issued under the Illinois Gambling Act, the fee for | ||||||
23 | registration of stable names shall not exceed $150, and the | ||||||
24 | application fee for an occupation license shall not exceed $75, | ||||||
25 | per year or, in the case of a 3-year occupation license | ||||||
26 | application, the fee shall not exceed $180.
|
| |||||||
| |||||||
1 | (c) The Board may in its discretion refuse an occupation | ||||||
2 | license
to any person:
| ||||||
3 | (1) who has been convicted of a crime;
| ||||||
4 | (2) who is unqualified to perform the duties required | ||||||
5 | of such applicant;
| ||||||
6 | (3) who fails to disclose or states falsely any | ||||||
7 | information called for
in the application;
| ||||||
8 | (4) who has been found guilty of a violation of this | ||||||
9 | Act or of the rules
and regulations of the Board; or
| ||||||
10 | (5) whose license or permit has been suspended, revoked | ||||||
11 | or denied for just
cause in any other state.
| ||||||
12 | (d) The Board may suspend or revoke any occupation license:
| ||||||
13 | (1) for violation of any of the provisions of this Act; | ||||||
14 | or
| ||||||
15 | (2) for violation of any of the rules or regulations of | ||||||
16 | the Board; or
| ||||||
17 | (3) for any cause which, if known to the Board, would | ||||||
18 | have justified the
Board in refusing to issue such | ||||||
19 | occupation license; or
| ||||||
20 | (4) for any other just cause.
| ||||||
21 | (e)
Each applicant shall submit his or her fingerprints | ||||||
22 | to the
Department
of State Police in the form and manner | ||||||
23 | prescribed by the Department of State
Police. These | ||||||
24 | fingerprints shall be checked against the fingerprint records
| ||||||
25 | now and hereafter filed in the Department of State
Police and | ||||||
26 | Federal Bureau of Investigation criminal history records
|
| |||||||
| |||||||
1 | databases. The Department of State Police shall charge
a fee | ||||||
2 | for conducting the criminal history records check, which shall | ||||||
3 | be
deposited in the State Police Services Fund and shall not | ||||||
4 | exceed the actual
cost of the records check. The Department of | ||||||
5 | State Police shall furnish,
pursuant to positive | ||||||
6 | identification, records of conviction to the Board.
Each | ||||||
7 | applicant for licensure shall submit with his occupation
| ||||||
8 | license
application, on forms provided by the Board, 2 sets of | ||||||
9 | his fingerprints.
All such applicants shall appear in person at | ||||||
10 | the location designated by
the Board for the purpose of | ||||||
11 | submitting such sets of fingerprints; however,
with the prior | ||||||
12 | approval of a State steward, an applicant may have such sets
of | ||||||
13 | fingerprints taken by an official law enforcement agency and | ||||||
14 | submitted to
the Board.
| ||||||
15 | (f) The Board may, in its discretion, issue an occupation | ||||||
16 | license without
submission of fingerprints if an applicant has | ||||||
17 | been duly licensed in another
recognized racing jurisdiction | ||||||
18 | after submitting fingerprints that were
subjected to a Federal | ||||||
19 | Bureau of Investigation criminal history background
check
in
| ||||||
20 | that jurisdiction.
| ||||||
21 | (g) Beginning on the date when any organization licensee | ||||||
22 | begins conducting gaming pursuant to an organization gaming | ||||||
23 | license issued under the Illinois Gambling Act, the Board may | ||||||
24 | charge each applicant a reasonable nonrefundable fee to defray | ||||||
25 | the costs associated with the background investigation | ||||||
26 | conducted by the Board. This fee shall be exclusive of any |
| |||||||
| |||||||
1 | other fee or fees charged in connection with an application for | ||||||
2 | and, if applicable, the issuance of, an organization gaming | ||||||
3 | license. If the costs of the investigation exceed the amount of | ||||||
4 | the fee charged, the Board shall immediately notify the | ||||||
5 | applicant of the additional amount owed, payment of which must | ||||||
6 | be submitted to the Board within 7 days after such | ||||||
7 | notification. All information, records, interviews, reports, | ||||||
8 | statements, memoranda, or other data supplied to or used by the | ||||||
9 | Board in the course of its review or investigation of an | ||||||
10 | applicant for a license or renewal under this Act shall be | ||||||
11 | privileged, strictly confidential, and shall be used only for | ||||||
12 | the purpose of evaluating an applicant for a license or a | ||||||
13 | renewal. Such information, records, interviews, reports, | ||||||
14 | statements, memoranda, or other data shall not be admissible as | ||||||
15 | evidence, nor discoverable, in any action of any kind in any | ||||||
16 | court or before any tribunal, board, agency, or person, except | ||||||
17 | for any action deemed necessary by the Board. | ||||||
18 | (Source: P.A. 93-418, eff. 1-1-04.)
| ||||||
19 | (230 ILCS 5/18) (from Ch. 8, par. 37-18)
| ||||||
20 | Sec. 18.
(a) Together with its application, each applicant | ||||||
21 | for racing dates
shall deliver to the Board a certified check | ||||||
22 | or bank draft payable to the order
of the Board for $1,000. In | ||||||
23 | the event the applicant applies for racing dates
in 2 or 3 | ||||||
24 | successive calendar years as provided in subsection (b) of | ||||||
25 | Section
21, the fee shall be $2,000. Filing fees shall not be |
| |||||||
| |||||||
1 | refunded in the event
the application is denied. Beginning on | ||||||
2 | the date when any organization licensee begins conducting | ||||||
3 | gaming pursuant to an organization gaming license issued under | ||||||
4 | the Illinois Gambling Act, the application fee for racing dates | ||||||
5 | imposed by this subsection (a) shall be $10,000 and the | ||||||
6 | application fee for racing dates in 2 or 3 successive calendar | ||||||
7 | years as provided in subsection (b) of Section 21 shall be | ||||||
8 | $20,000. All filing fees shall be deposited into the Horse | ||||||
9 | Racing Fund.
| ||||||
10 | (b) In addition to the filing fee imposed by subsection (a) | ||||||
11 | of $1000 and the fees provided in
subsection (j) of Section 20, | ||||||
12 | each organization licensee shall pay a license
fee of $100 for | ||||||
13 | each racing program on which its daily pari-mutuel handle is
| ||||||
14 | $400,000 or more but less than $700,000, and a license fee of | ||||||
15 | $200 for each
racing program on which its daily pari-mutuel | ||||||
16 | handle is $700,000 or more.
The
additional fees required to be | ||||||
17 | paid under this Section by this amendatory Act
of 1982 shall be | ||||||
18 | remitted by the organization licensee to the Illinois Racing
| ||||||
19 | Board with each day's graduated privilege tax or pari-mutuel | ||||||
20 | tax and
breakage as provided under
Section 27. Beginning on the | ||||||
21 | date when any organization licensee begins conducting gaming | ||||||
22 | pursuant to an organization gaming license issued under the | ||||||
23 | Illinois Gambling Act, the license fee imposed by this | ||||||
24 | subsection (b) shall be $200 for each racing program on which | ||||||
25 | the organization licensee's daily pari-mutuel handle is | ||||||
26 | $100,000 or more, but less than $400,000, and the license fee |
| |||||||
| |||||||
1 | imposed by this subsection (b) shall be $400 for each racing | ||||||
2 | program on which the organization licensee's daily pari-mutuel | ||||||
3 | handle is $400,000 or more.
| ||||||
4 | (c) Sections 11-42-1, 11-42-5, and 11-54-1 of the " Illinois | ||||||
5 | Municipal Code ,"
approved May 29, 1961, as now or hereafter | ||||||
6 | amended, shall not apply to any
license under this Act.
| ||||||
7 | (Source: P.A. 97-1060, eff. 8-24-12.)
| ||||||
8 | (230 ILCS 5/19) (from Ch. 8, par. 37-19)
| ||||||
9 | Sec. 19.
(a) No organization license may be granted to | ||||||
10 | conduct a
horse race meeting:
| ||||||
11 | (1) except as provided in subsection (c) of Section 21 | ||||||
12 | of this Act,
to any person at any place within 35 miles of | ||||||
13 | any other place
licensed by the Board to hold a race | ||||||
14 | meeting on the same date during the
same hours,
the mileage
| ||||||
15 | measurement used in this subsection (a) shall be certified | ||||||
16 | to the Board by
the Bureau of
Systems and Services in the | ||||||
17 | Illinois Department of Transportation as the
most commonly | ||||||
18 | used public way of vehicular travel;
| ||||||
19 | (2) to any person in default in the payment of any | ||||||
20 | obligation or
debt due the State under this Act, provided | ||||||
21 | no applicant shall be deemed
in default in the payment of | ||||||
22 | any obligation or debt due to the State
under this Act as | ||||||
23 | long as there is pending a hearing of any kind
relevant to | ||||||
24 | such matter;
| ||||||
25 | (3) to any person who has been convicted of the |
| |||||||
| |||||||
1 | violation of any law
of the United States or any State law | ||||||
2 | which provided as all or part of
its penalty imprisonment | ||||||
3 | in any penal institution; to any person against
whom there | ||||||
4 | is pending a Federal or State criminal charge; to any | ||||||
5 | person
who is or has been connected with or engaged in the | ||||||
6 | operation of any
illegal business; to any person who does | ||||||
7 | not enjoy a general reputation
in his community of being an | ||||||
8 | honest, upright, law-abiding person;
provided that none of | ||||||
9 | the matters set forth in this subparagraph (3)
shall make | ||||||
10 | any person ineligible to be granted an organization license
| ||||||
11 | if the Board determines, based on circumstances of any such | ||||||
12 | case, that
the granting of a license would not be | ||||||
13 | detrimental to the interests of
horse racing and of the | ||||||
14 | public;
| ||||||
15 | (4) to any person who does not at the time of | ||||||
16 | application for the
organization license own or have a | ||||||
17 | contract or lease for the possession
of a finished race | ||||||
18 | track suitable for the type of racing intended to be
held | ||||||
19 | by the applicant and for the accommodation of the public.
| ||||||
20 | (b) (Blank) Horse racing on Sunday shall be prohibited | ||||||
21 | unless authorized by
ordinance or referendum of the | ||||||
22 | municipality in which a race track or any
of its appurtenances | ||||||
23 | or facilities are located, or utilized .
| ||||||
24 | (c) If any person is ineligible to receive an
organization
| ||||||
25 | license because of any of the matters set forth in subsection | ||||||
26 | (a) (2) or
subsection (a) (3) of this Section, any other or |
| |||||||
| |||||||
1 | separate person that
either (i) controls, directly or | ||||||
2 | indirectly, such ineligible person
or (ii) is controlled, | ||||||
3 | directly or indirectly, by such ineligible
person or by a | ||||||
4 | person which controls, directly or indirectly, such
ineligible | ||||||
5 | person shall also be ineligible.
| ||||||
6 | (Source: P.A. 88-495; 89-16, eff. 5-30-95 .)
| ||||||
7 | (230 ILCS 5/19.5 new) | ||||||
8 | Sec. 19.5. Standardbred racetrack in Cook County. | ||||||
9 | Notwithstanding anything in this Act to the contrary, in | ||||||
10 | addition to organization licenses issued by the Board on the | ||||||
11 | effective date of this amendatory Act of the 101st General | ||||||
12 | Assembly, the Board shall issue an organization license limited | ||||||
13 | to standardbred racing to a racetrack located in one of the | ||||||
14 | following townships of Cook County: Bloom, Bremen, Calumet, | ||||||
15 | Orland, Rich, Thornton, or Worth. This additional organization | ||||||
16 | license shall not be issued within a 35-mile radius of another | ||||||
17 | organization license issued by the Board on the effective date | ||||||
18 | of this amendatory Act of the 101st General Assembly, unless | ||||||
19 | the person having operating control of such racetrack has given | ||||||
20 | written consent to the organization licensee applicant, which | ||||||
21 | consent must be filed with the Board at or prior to the time | ||||||
22 | application is made. The organization license shall be granted | ||||||
23 | upon application, and the licensee shall have all of the | ||||||
24 | current and future rights of existing Illinois racetracks, | ||||||
25 | including, but not limited to, the ability to obtain an |
| |||||||
| |||||||
1 | inter-track wagering license, the ability to obtain | ||||||
2 | inter-track wagering location licenses, the ability to obtain | ||||||
3 | an organization gaming license pursuant to the Illinois | ||||||
4 | Gambling Act with 1,200 gaming positions, and the ability to | ||||||
5 | offer Internet wagering on horse racing.
| ||||||
6 | (230 ILCS 5/20) (from Ch. 8, par. 37-20)
| ||||||
7 | Sec. 20.
(a) Any person desiring to conduct a horse race | ||||||
8 | meeting may
apply to the Board for an organization license. The | ||||||
9 | application shall be
made on a form prescribed and furnished by | ||||||
10 | the Board. The application shall
specify:
| ||||||
11 | (1) the dates on which
it intends to conduct the horse | ||||||
12 | race meeting, which
dates shall be provided
under Section | ||||||
13 | 21;
| ||||||
14 | (2) the hours of each racing day between which it | ||||||
15 | intends to
hold or
conduct horse racing at such meeting;
| ||||||
16 | (3) the location where it proposes to conduct the
| ||||||
17 | meeting; and
| ||||||
18 | (4) any other information the Board may reasonably | ||||||
19 | require.
| ||||||
20 | (b) A separate application for an organization license | ||||||
21 | shall be filed
for each horse race meeting
which such person | ||||||
22 | proposes to hold. Any such application, if made by an
| ||||||
23 | individual, or by any individual as trustee, shall be
signed | ||||||
24 | and verified under oath by such individual. If the application | ||||||
25 | is
made by individuals , then it shall be signed and verified |
| |||||||
| |||||||
1 | under oath by at least 2 of the individuals; if the application | ||||||
2 | is made by or a partnership, it shall be signed and
verified | ||||||
3 | under oath by at least 2 of such individuals or members of such
| ||||||
4 | partnership as the case may be. If made by an association, a | ||||||
5 | corporation, a
corporate trustee , a limited liability company, | ||||||
6 | or any other entity, it shall be signed by an authorized | ||||||
7 | officer, a partner, a member, or a manager, as the case may be, | ||||||
8 | of the entity the president
and attested by the secretary or | ||||||
9 | assistant secretary under the seal
of such association, trust | ||||||
10 | or corporation if it has a seal, and shall
also be verified | ||||||
11 | under oath by one of the signing officers .
| ||||||
12 | (c) The application shall specify : | ||||||
13 | (1) the name of the
persons, association, trust, or | ||||||
14 | corporation making such application ; and | ||||||
15 | (2) the principal
post office address of the applicant; | ||||||
16 | (3) if the applicant is a trustee, the
names and | ||||||
17 | addresses of the beneficiaries; if the applicant is a | ||||||
18 | corporation, the names and
post office addresses of all | ||||||
19 | officers, stockholders and directors; or if
such
| ||||||
20 | stockholders hold stock as a nominee or fiduciary, the | ||||||
21 | names and post
office addresses of the parties these | ||||||
22 | persons, partnerships, corporations, or trusts
who are the | ||||||
23 | beneficial owners thereof or who are beneficially | ||||||
24 | interested
therein; and if the applicant is a partnership, | ||||||
25 | the names and post office addresses of all
partners, | ||||||
26 | general or limited; if the applicant is a limited liability |
| |||||||
| |||||||
1 | company, the names and addresses of the manager and | ||||||
2 | members; and if the applicant is any other entity, the | ||||||
3 | names and addresses of all officers or other authorized | ||||||
4 | persons of the entity corporation, the name
of the state of | ||||||
5 | its incorporation shall be specified .
| ||||||
6 | (d) The applicant shall execute and file with the Board a | ||||||
7 | good faith
affirmative action plan to recruit, train, and | ||||||
8 | upgrade minorities in all
classifications within the | ||||||
9 | association.
| ||||||
10 | (e) With such
application there shall be delivered to the | ||||||
11 | Board a
certified check or bank draft payable to the order of | ||||||
12 | the Board for an
amount equal to $1,000. All applications for
| ||||||
13 | the issuance of an organization license shall be filed with the | ||||||
14 | Board before
August 1 of the year prior to the year for which | ||||||
15 | application is made and shall be acted
upon by the Board at a | ||||||
16 | meeting to be held on such date as shall be fixed
by the Board | ||||||
17 | during the last 15 days of September of such prior year.
At | ||||||
18 | such meeting, the Board shall announce
the award of the racing | ||||||
19 | meets, live racing schedule, and designation of host
track to | ||||||
20 | the applicants and its approval or disapproval of each
| ||||||
21 | application. No announcement shall
be considered binding until | ||||||
22 | a formal order is executed by the Board, which
shall be | ||||||
23 | executed no later than October 15 of that prior year.
Absent | ||||||
24 | the agreement of
the affected organization licensees, the Board | ||||||
25 | shall not grant overlapping
race meetings to 2 or more tracks | ||||||
26 | that are within 100 miles of each
other to conduct the |
| |||||||
| |||||||
1 | thoroughbred racing.
| ||||||
2 | (e-1) The Board shall award standardbred racing dates to | ||||||
3 | organization licensees with an organization gaming license | ||||||
4 | pursuant to the following schedule: | ||||||
5 | (1) For the first calendar year of operation of | ||||||
6 | gambling games by an organization gaming licensee under | ||||||
7 | this amendatory Act of the 101st General Assembly, when a | ||||||
8 | single entity requests standardbred racing dates, the | ||||||
9 | Board shall award no fewer than 100 days of racing. The | ||||||
10 | 100-day requirement may be reduced to no fewer than 80 days | ||||||
11 | if no dates are requested for the first 3 months of a | ||||||
12 | calendar year.
If more than one entity requests | ||||||
13 | standardbred racing dates, the Board shall award no fewer | ||||||
14 | than 140 days of racing between the applicants. | ||||||
15 | (2) For the second calendar year of operation of | ||||||
16 | gambling games by an organization gaming licensee under | ||||||
17 | this amendatory Act of the 101st General Assembly, when a | ||||||
18 | single entity requests standardbred racing dates, the | ||||||
19 | Board shall award no fewer than 100 days of racing. The | ||||||
20 | 100-day requirement may be reduced to no fewer than 80 days | ||||||
21 | if no dates are requested for the first 3 months of a | ||||||
22 | calendar year.
If more than one entity requests | ||||||
23 | standardbred racing dates, the Board shall award no fewer | ||||||
24 | than 160 days of racing between the applicants. | ||||||
25 | (3) For the third calendar year of operation of | ||||||
26 | gambling games by an organization gaming licensee under |
| |||||||
| |||||||
1 | this amendatory Act of the 101st General Assembly, and each | ||||||
2 | calendar year thereafter, when a single entity requests | ||||||
3 | standardbred racing dates, the Board shall award no fewer | ||||||
4 | than 120 days of racing. The 120-day requirement may be | ||||||
5 | reduced to no fewer than 100 days if no dates are requested | ||||||
6 | for the first 3 months of a calendar year. If more than one | ||||||
7 | entity requests standardbred racing dates, the Board shall | ||||||
8 | award no fewer than 200 days of racing between the | ||||||
9 | applicants. | ||||||
10 | An organization licensee shall apply for racing dates | ||||||
11 | pursuant to this subsection (e-1). In awarding racing dates | ||||||
12 | under this subsection (e-1), the Board shall have the | ||||||
13 | discretion to allocate those standardbred racing dates among | ||||||
14 | these organization licensees. | ||||||
15 | (e-2) The Board shall award thoroughbred racing days to | ||||||
16 | Cook County organization licensees pursuant to the following | ||||||
17 | schedule: | ||||||
18 | (1) During the first year in which only one | ||||||
19 | organization licensee is awarded an organization gaming | ||||||
20 | license, the Board shall award no fewer than 110 days of | ||||||
21 | racing. | ||||||
22 | During the second year in which only one organization | ||||||
23 | licensee is awarded an organization gaming license, the | ||||||
24 | Board shall award no fewer than 115 racing days. | ||||||
25 | During the third year and every year thereafter, in | ||||||
26 | which only one organization licensee is awarded an |
| |||||||
| |||||||
1 | organization gaming license, the Board shall award no fewer | ||||||
2 | than 120 racing days. | ||||||
3 | (2) During the first year in which 2 organization | ||||||
4 | licensees are awarded an organization gaming license, the | ||||||
5 | Board shall award no fewer than 139 total racing days. | ||||||
6 | During the second year in which 2 organization | ||||||
7 | licensees are awarded an organization gaming license, the | ||||||
8 | Board shall award no fewer than 160 total racing days. | ||||||
9 | During the third year and every year thereafter in | ||||||
10 | which 2 organization licensees are awarded an organization | ||||||
11 | gaming license, the Board shall award no fewer than 174 | ||||||
12 | total racing days. | ||||||
13 | A Cook County organization licensee shall apply for racing | ||||||
14 | dates pursuant to this subsection (e-2). In awarding racing | ||||||
15 | dates under this subsection (e-2), the Board shall have the | ||||||
16 | discretion to allocate those thoroughbred racing dates among | ||||||
17 | these Cook County organization licensees. | ||||||
18 | (e-3) In awarding racing dates for calendar year 2020 and | ||||||
19 | thereafter in connection with a racetrack in Madison County, | ||||||
20 | the Board shall award racing dates and such organization | ||||||
21 | licensee shall run at least 700 thoroughbred races at the | ||||||
22 | racetrack in Madison County each year. | ||||||
23 | Notwithstanding Section 7.7 of the Illinois Gambling Act or | ||||||
24 | any provision of this Act other than subsection (e-4.5), for | ||||||
25 | each calendar year for which an organization gaming licensee | ||||||
26 | located in Madison County requests racing dates resulting in |
| |||||||
| |||||||
1 | less than 700 live thoroughbred races at its racetrack | ||||||
2 | facility, the organization gaming licensee may not conduct | ||||||
3 | gaming pursuant to an organization gaming license issued under | ||||||
4 | the Illinois Gambling Act for the calendar year of such | ||||||
5 | requested live races. | ||||||
6 | (e-4) Notwithstanding the provisions of Section 7.7 of the | ||||||
7 | Illinois Gambling Act or any provision of this Act other than | ||||||
8 | subsections (e-3) and (e-4.5), for each calendar year for which | ||||||
9 | an organization gaming licensee requests thoroughbred racing | ||||||
10 | dates which results in a number of live races under its | ||||||
11 | organization license that is less than the total number of live | ||||||
12 | races which it conducted in 2017 at its racetrack facility, the | ||||||
13 | organization gaming licensee may not conduct gaming pursuant to | ||||||
14 | its organization gaming license for the calendar year of such | ||||||
15 | requested live races. | ||||||
16 | (e-4.1) Notwithstanding the provisions of Section 7.7 of | ||||||
17 | the Illinois Gambling Act or any provision of this Act other | ||||||
18 | than subsections (e-3) and (e-4.5), for each calendar year for | ||||||
19 | which an organization licensee requests racing dates for | ||||||
20 | standardbred racing which results in a number of live races | ||||||
21 | that is less than the total number of live races required in | ||||||
22 | subsection (e-1), the organization gaming licensee may not | ||||||
23 | conduct gaming pursuant to its organization gaming license for | ||||||
24 | the calendar year of such requested live races. | ||||||
25 | (e-4.5) The Board shall award the minimum live racing | ||||||
26 | guarantees contained in subsections (e-1), (e-2), and (e-3) to |
| |||||||
| |||||||
1 | ensure that each organization licensee shall individually run a | ||||||
2 | sufficient number of races per year to qualify for an | ||||||
3 | organization gaming license under this Act. The General | ||||||
4 | Assembly finds that the minimum live racing guarantees | ||||||
5 | contained in subsections (e-1), (e-2), and (e-3) are in the | ||||||
6 | best interest of the sport of horse racing, and that such | ||||||
7 | guarantees may only be reduced in the calendar year in which | ||||||
8 | they will be conducted in the limited circumstances described | ||||||
9 | in this subsection. The Board may decrease the number of racing | ||||||
10 | days without affecting an organization licensee's ability to | ||||||
11 | conduct gaming pursuant to an organization gaming license | ||||||
12 | issued under the Illinois Gambling Act only if the Board | ||||||
13 | determines, after notice and hearing, that: | ||||||
14 | (i) a decrease is necessary to maintain a sufficient | ||||||
15 | number of betting interests per race to ensure the | ||||||
16 | integrity of racing; | ||||||
17 | (ii) there are unsafe track conditions due to weather | ||||||
18 | or acts of God; | ||||||
19 | (iii) there is an agreement between an organization | ||||||
20 | licensee and the breed association that is applicable to | ||||||
21 | the involved live racing guarantee, such association | ||||||
22 | representing either the largest number of thoroughbred | ||||||
23 | owners and trainers or the largest number of standardbred | ||||||
24 | owners, trainers and drivers who race horses at the | ||||||
25 | involved organization licensee's racing meeting, so long | ||||||
26 | as the agreement does not compromise the integrity of the |
| |||||||
| |||||||
1 | sport of horse racing; or | ||||||
2 | (iv) the horse population or purse levels are | ||||||
3 | insufficient to provide the number of racing opportunities | ||||||
4 | otherwise required in this Act. | ||||||
5 | In decreasing the number of racing dates in accordance with | ||||||
6 | this subsection, the Board shall hold a hearing and shall | ||||||
7 | provide the public and all interested parties notice and an | ||||||
8 | opportunity to be heard. The Board shall accept testimony from | ||||||
9 | all interested parties, including any association representing | ||||||
10 | owners, trainers, jockeys, or drivers who will be affected by | ||||||
11 | the decrease in racing dates. The Board shall provide a written | ||||||
12 | explanation of the reasons for the decrease and the Board's | ||||||
13 | findings. The written explanation shall include a listing and | ||||||
14 | content of all communication between any party and any Illinois | ||||||
15 | Racing Board member or staff that does not take place at a | ||||||
16 | public meeting of the Board. | ||||||
17 | (e-5) In reviewing an application for the purpose of | ||||||
18 | granting an
organization license consistent with
the best | ||||||
19 | interests of the public and the
sport of horse racing, the | ||||||
20 | Board shall consider:
| ||||||
21 | (1) the character, reputation, experience, and | ||||||
22 | financial integrity of the
applicant and of any other | ||||||
23 | separate person that either:
| ||||||
24 | (i) controls the applicant, directly or | ||||||
25 | indirectly, or
| ||||||
26 | (ii) is controlled, directly or indirectly, by |
| |||||||
| |||||||
1 | that applicant or by a
person who controls, directly or | ||||||
2 | indirectly, that applicant;
| ||||||
3 | (2) the applicant's facilities or proposed facilities | ||||||
4 | for conducting
horse
racing;
| ||||||
5 | (3) the total revenue without regard to Section 32.1 to | ||||||
6 | be derived by
the State and horsemen from the applicant's
| ||||||
7 | conducting a race meeting;
| ||||||
8 | (4) the applicant's good faith affirmative action plan | ||||||
9 | to recruit, train,
and upgrade minorities in all employment | ||||||
10 | classifications;
| ||||||
11 | (5) the applicant's financial ability to purchase and | ||||||
12 | maintain adequate
liability and casualty insurance;
| ||||||
13 | (6) the applicant's proposed and prior year's | ||||||
14 | promotional and marketing
activities and expenditures of | ||||||
15 | the applicant associated with those activities;
| ||||||
16 | (7) an agreement, if any, among organization licensees | ||||||
17 | as provided in
subsection (b) of Section 21 of this Act; | ||||||
18 | and
| ||||||
19 | (8) the extent to which the applicant exceeds or meets | ||||||
20 | other standards for
the issuance of an organization license | ||||||
21 | that the Board shall adopt by rule.
| ||||||
22 | In granting organization licenses and allocating dates for | ||||||
23 | horse race
meetings, the Board shall have discretion to | ||||||
24 | determine an overall schedule,
including required simulcasts | ||||||
25 | of Illinois races by host tracks that will, in
its judgment, be | ||||||
26 | conducive to the best interests of
the public and the sport of |
| |||||||
| |||||||
1 | horse racing.
| ||||||
2 | (e-10) The Illinois Administrative Procedure Act shall | ||||||
3 | apply to
administrative procedures of the Board under this Act | ||||||
4 | for the granting of an
organization license, except that (1) | ||||||
5 | notwithstanding the provisions of
subsection (b) of Section | ||||||
6 | 10-40 of the Illinois Administrative Procedure Act
regarding | ||||||
7 | cross-examination, the
Board may prescribe rules limiting the | ||||||
8 | right of an applicant or participant in
any proceeding to award | ||||||
9 | an organization license to conduct cross-examination of
| ||||||
10 | witnesses at that proceeding where that cross-examination | ||||||
11 | would unduly obstruct
the timely award of an organization | ||||||
12 | license under subsection (e) of Section 20
of this Act; (2) the | ||||||
13 | provisions of Section 10-45 of the Illinois Administrative
| ||||||
14 | Procedure Act regarding proposals for decision are excluded | ||||||
15 | under this Act; (3)
notwithstanding the provisions of | ||||||
16 | subsection (a) of Section 10-60 of the
Illinois Administrative | ||||||
17 | Procedure Act regarding ex parte communications, the
Board may | ||||||
18 | prescribe rules allowing ex parte communications with | ||||||
19 | applicants or
participants in a proceeding to award an | ||||||
20 | organization license where conducting
those communications | ||||||
21 | would be in the best interest of racing, provided all
those | ||||||
22 | communications are made part of the record of that proceeding | ||||||
23 | pursuant
to subsection (c) of Section 10-60 of the Illinois | ||||||
24 | Administrative
Procedure Act; (4) the provisions of Section 14a | ||||||
25 | of this Act and the rules of
the Board promulgated under that | ||||||
26 | Section shall apply instead of the provisions
of Article 10 of |
| |||||||
| |||||||
1 | the Illinois Administrative Procedure Act regarding
| ||||||
2 | administrative law judges; and (5) the provisions of subsection | ||||||
3 | (d)
of Section 10-65 of the Illinois Administrative Procedure | ||||||
4 | Act that prevent
summary suspension of a license pending | ||||||
5 | revocation or other action shall not
apply.
| ||||||
6 | (f) The Board may allot racing dates to an organization | ||||||
7 | licensee for more
than one calendar year but for no more than 3 | ||||||
8 | successive calendar years in
advance, provided that the Board | ||||||
9 | shall review such allotment for more than
one calendar year | ||||||
10 | prior to each year for which such allotment has been
made. The | ||||||
11 | granting of an organization license to a person constitutes a
| ||||||
12 | privilege to conduct a horse race meeting under the provisions | ||||||
13 | of this Act, and
no person granted an organization license | ||||||
14 | shall be deemed to have a vested
interest, property right, or | ||||||
15 | future expectation to receive an organization
license in any | ||||||
16 | subsequent year as a result of the granting of an organization
| ||||||
17 | license. Organization licenses shall be subject to revocation | ||||||
18 | if the
organization licensee has violated any provision of this | ||||||
19 | Act
or the rules and regulations promulgated under this Act or | ||||||
20 | has been convicted
of a crime or has failed to disclose or has | ||||||
21 | stated falsely any information
called for in the application | ||||||
22 | for an organization license. Any
organization license | ||||||
23 | revocation
proceeding shall be in accordance with Section 16 | ||||||
24 | regarding suspension and
revocation of occupation licenses.
| ||||||
25 | (f-5) If, (i) an applicant does not file an acceptance of | ||||||
26 | the racing dates
awarded by the Board as required under part |
| |||||||
| |||||||
1 | (1) of subsection (h) of this
Section 20, or (ii) an | ||||||
2 | organization licensee has its license suspended or
revoked | ||||||
3 | under this Act, the Board, upon conducting an emergency hearing | ||||||
4 | as
provided for in this Act, may reaward on an emergency basis | ||||||
5 | pursuant to
rules established by the Board, racing dates not | ||||||
6 | accepted or the racing
dates
associated with any suspension or | ||||||
7 | revocation period to one or more organization
licensees, new | ||||||
8 | applicants, or any combination thereof, upon terms and
| ||||||
9 | conditions that the Board determines are in the best interest | ||||||
10 | of racing,
provided, the organization licensees or new | ||||||
11 | applicants receiving the awarded
racing dates file an | ||||||
12 | acceptance of those reawarded racing dates as
required under | ||||||
13 | paragraph (1) of subsection (h) of this Section 20 and comply
| ||||||
14 | with the other provisions of this Act. The Illinois | ||||||
15 | Administrative Procedure
Act shall not apply to the | ||||||
16 | administrative procedures of the Board in conducting
the | ||||||
17 | emergency hearing and the reallocation of racing dates on an | ||||||
18 | emergency
basis.
| ||||||
19 | (g) (Blank).
| ||||||
20 | (h) The Board shall send the applicant a copy of its | ||||||
21 | formally
executed order by certified mail addressed to the | ||||||
22 | applicant at the
address stated in his application, which | ||||||
23 | notice shall be mailed within 5 days
of the date the formal | ||||||
24 | order is executed.
| ||||||
25 | Each applicant notified shall, within 10 days after receipt | ||||||
26 | of the
final executed order of the Board awarding
racing dates:
|
| |||||||
| |||||||
1 | (1) file with the Board an acceptance of such
award in
| ||||||
2 | the form
prescribed by the Board;
| ||||||
3 | (2) pay to the Board an additional amount equal to $110 | ||||||
4 | for each
racing date awarded; and
| ||||||
5 | (3) file with the Board the bonds required in Sections | ||||||
6 | 21
and 25 at least
20 days prior to the first day of each | ||||||
7 | race meeting.
| ||||||
8 | Upon compliance with the provisions of paragraphs (1), (2), and | ||||||
9 | (3) of
this subsection (h), the applicant shall be issued an
| ||||||
10 | organization license.
| ||||||
11 | If any applicant fails to comply with this Section or fails
| ||||||
12 | to pay the organization license fees herein provided, no | ||||||
13 | organization
license shall be issued to such applicant.
| ||||||
14 | (Source: P.A. 97-333, eff. 8-12-11.)
| ||||||
15 | (230 ILCS 5/21) (from Ch. 8, par. 37-21)
| ||||||
16 | Sec. 21.
(a) Applications for organization licenses must be | ||||||
17 | filed with
the Board at a time and place prescribed by the | ||||||
18 | rules and regulations of
the Board. The Board shall examine the | ||||||
19 | applications within 21 days
after
the date allowed for filing | ||||||
20 | with respect to their conformity with this Act
and such rules | ||||||
21 | and regulations as may be prescribed by the Board. If any
| ||||||
22 | application does not comply with this Act or the rules and | ||||||
23 | regulations
prescribed by the Board, such application may be | ||||||
24 | rejected and an
organization license refused to the applicant, | ||||||
25 | or the Board may, within 21
days of the receipt of such |
| |||||||
| |||||||
1 | application, advise the applicant of the
deficiencies of the | ||||||
2 | application under the Act or the rules and regulations of
the | ||||||
3 | Board,
and require the submittal of an amended application | ||||||
4 | within a reasonable time
determined by the Board; and upon | ||||||
5 | submittal of the amended application by the
applicant, the | ||||||
6 | Board may consider the
application consistent with the process | ||||||
7 | described in subsection (e-5) of
Section 20 of this Act. If it
| ||||||
8 | is found to be in compliance with this Act and the rules and | ||||||
9 | regulations of
the Board, the Board may then issue an | ||||||
10 | organization license to such applicant.
| ||||||
11 | (b) The Board may exercise discretion in granting racing
| ||||||
12 | dates to qualified applicants different from those requested by | ||||||
13 | the
applicants in their
applications. However, if all eligible | ||||||
14 | applicants for organization
licenses whose tracks are located | ||||||
15 | within 100 miles of each other execute
and submit to the Board | ||||||
16 | a written agreement among such applicants as to
the award of | ||||||
17 | racing dates, including where applicable racing
programs, for
| ||||||
18 | up to 3 consecutive years, then subject to annual review of | ||||||
19 | each
applicant's compliance with Board rules and regulations, | ||||||
20 | provisions of this
Act and conditions contained in annual dates | ||||||
21 | orders issued by the Board,
the Board may grant such dates and | ||||||
22 | programs
to such applicants
as so agreed by them if the Board | ||||||
23 | determines that the grant of these racing
dates is in the best
| ||||||
24 | interests of racing. The Board shall treat any such agreement | ||||||
25 | as the
agreement signatories' joint and several application for | ||||||
26 | racing dates
during the term of the agreement.
|
| |||||||
| |||||||
1 | (c) Where 2 or more applicants propose to conduct horse
| ||||||
2 | race meetings within 35 miles of each other, as certified to | ||||||
3 | the Board
under Section 19 (a) (1) of this Act, on conflicting | ||||||
4 | dates, the Board may
determine and grant the number of racing | ||||||
5 | days to be awarded to
the several
applicants in accordance with | ||||||
6 | the provisions of subsection (e-5) of Section
20 of this
Act.
| ||||||
7 | (d) (Blank).
| ||||||
8 | (e) Prior to the issuance of an organization license, the | ||||||
9 | applicant
shall file with the Board a bond payable to the State | ||||||
10 | of Illinois in the
sum of $200,000, executed by the applicant | ||||||
11 | and a surety company or
companies authorized to do business in | ||||||
12 | this State, and conditioned upon the
payment by the | ||||||
13 | organization licensee of all taxes due under Section 27,
other | ||||||
14 | monies due and payable under this Act, all purses due and | ||||||
15 | payable,
and that the organization licensee will upon | ||||||
16 | presentation of the winning
ticket or
tickets distribute all | ||||||
17 | sums due to the patrons of pari-mutuel pools. Beginning on the | ||||||
18 | date when any organization licensee begins conducting gaming | ||||||
19 | pursuant to an organization gaming license issued under the | ||||||
20 | Illinois Gambling Act, the amount of the bond required under | ||||||
21 | this subsection (e) shall be $500,000.
| ||||||
22 | (f) Each organization license shall specify the person to | ||||||
23 | whom it is
issued, the dates upon which horse racing is | ||||||
24 | permitted, and the location,
place, track, or enclosure where | ||||||
25 | the horse race meeting is to be held.
| ||||||
26 | (g) Any person who owns one or more race tracks
within the |
| |||||||
| |||||||
1 | State
may seek, in its own name, a separate organization | ||||||
2 | license
for each race track.
| ||||||
3 | (h) All racing conducted under such organization license is | ||||||
4 | subject to
this Act and to the rules and regulations from time | ||||||
5 | to time prescribed by
the Board, and every such organization | ||||||
6 | license issued by the Board shall
contain a recital to that | ||||||
7 | effect.
| ||||||
8 | (i) Each such organization licensee may provide
that at | ||||||
9 | least one race per day may be devoted to
the racing of quarter | ||||||
10 | horses, appaloosas, arabians, or paints.
| ||||||
11 | (j) In acting on applications for organization licenses, | ||||||
12 | the Board shall
give weight to an organization license which | ||||||
13 | has
implemented a good faith affirmative
action effort to | ||||||
14 | recruit, train and upgrade minorities in all classifications
| ||||||
15 | within the organization license.
| ||||||
16 | (Source: P.A. 90-754, eff. 1-1-99; 91-40, eff. 6-25-99.)
| ||||||
17 | (230 ILCS 5/24) (from Ch. 8, par. 37-24)
| ||||||
18 | Sec. 24.
(a) No license shall be issued to or held by an | ||||||
19 | organization
licensee unless all of its officers, directors, | ||||||
20 | and holders of ownership
interests of at least 5% are first | ||||||
21 | approved by the Board. The Board shall not
give approval of an | ||||||
22 | organization license application to any person who has been
| ||||||
23 | convicted of or is under an indictment for a crime of moral | ||||||
24 | turpitude or has
violated any provision of the racing law of | ||||||
25 | this State or any rules of the
Board.
|
| |||||||
| |||||||
1 | (b) An organization licensee must notify the Board within | ||||||
2 | 10 days of any
change in the holders of a direct or indirect | ||||||
3 | interest in the ownership of the
organization licensee. The | ||||||
4 | Board may, after hearing, revoke the organization
license of | ||||||
5 | any
person who registers on its books or knowingly permits a | ||||||
6 | direct or indirect
interest in the ownership of that person | ||||||
7 | without notifying the Board of the
name of the holder in | ||||||
8 | interest within this period.
| ||||||
9 | (c) In addition to the provisions of subsection
(a) of this | ||||||
10 | Section, no person shall be granted an
organization
license if
| ||||||
11 | any public official of the State or member of his
or her family | ||||||
12 | holds any ownership or financial interest, directly or
| ||||||
13 | indirectly, in the person.
| ||||||
14 | (d) No person which has been granted an organization
| ||||||
15 | license
to hold a race meeting shall give to any public | ||||||
16 | official or member of his
family, directly or indirectly, for | ||||||
17 | or without consideration, any interest in the person. The Board | ||||||
18 | shall, after hearing, revoke
the organization license granted | ||||||
19 | to a person which has
violated this subsection.
| ||||||
20 | (e) (Blank).
| ||||||
21 | (f) No organization licensee or concessionaire or officer, | ||||||
22 | director or
holder or controller of
5% or more legal or | ||||||
23 | beneficial interest in any organization licensee or
concession
| ||||||
24 | shall make any sort of
gift or contribution that is prohibited | ||||||
25 | under Article 10 of the State Officials and Employees Ethics | ||||||
26 | Act of any kind or pay or give any money or other thing
of value |
| |||||||
| |||||||
1 | to any
person who is a public official, or a candidate or | ||||||
2 | nominee for public office if that payment or gift is prohibited | ||||||
3 | under Article 10 of the State Officials and Employees Ethics | ||||||
4 | Act .
| ||||||
5 | (Source: P.A. 89-16, eff. 5-30-95.)
| ||||||
6 | (230 ILCS 5/25) (from Ch. 8, par. 37-25)
| ||||||
7 | Sec. 25. Admission charge; bond; fine. | ||||||
8 | (a) There shall be paid to the Board at such time or times | ||||||
9 | as
it shall prescribe, the sum of fifteen cents (15¢) for each | ||||||
10 | person entering
the grounds or enclosure of each organization | ||||||
11 | licensee and
inter-track wagering licensee upon a ticket of | ||||||
12 | admission except as provided
in subsection (g) of Section 27 of | ||||||
13 | this Act. If
tickets are issued for more than one day then the | ||||||
14 | sum of fifteen cents
(15¢) shall be paid for each person using | ||||||
15 | such ticket on each day that the
same shall be used. Provided, | ||||||
16 | however, that no charge shall be made on
tickets of admission | ||||||
17 | issued to and in the name of directors, officers,
agents or | ||||||
18 | employees of the organization licensee, or inter-track | ||||||
19 | wagering
licensee, or to owners, trainers, jockeys,
drivers and | ||||||
20 | their employees or to any person or persons entering the
| ||||||
21 | grounds or enclosure for the transaction of business in | ||||||
22 | connection with such
race meeting. The organization licensee or | ||||||
23 | inter-track wagering licensee
may, if it desires, collect such | ||||||
24 | amount from
each ticket holder in addition to the amount or | ||||||
25 | amounts charged for such
ticket of admission. Beginning on the |
| |||||||
| |||||||
1 | date when any organization licensee begins conducting gaming | ||||||
2 | pursuant to an organization gaming license issued under the | ||||||
3 | Illinois Gambling Act, the admission charge imposed by this | ||||||
4 | subsection (a) shall be 40 cents for each person entering the | ||||||
5 | grounds or enclosure of each organization licensee and | ||||||
6 | inter-track wagering licensee upon a ticket of admission, and | ||||||
7 | if such tickets are issued for more than one day, 40 cents | ||||||
8 | shall be paid for each person using such ticket on each day | ||||||
9 | that the same shall be used.
| ||||||
10 | (b) Accurate records and books shall at all times be kept | ||||||
11 | and maintained by
the organization licensees and inter-track | ||||||
12 | wagering licensees
showing the admission tickets issued and | ||||||
13 | used on each racing
day and the attendance thereat of each | ||||||
14 | horse racing meeting. The Board or
its duly authorized | ||||||
15 | representative or representatives shall at all
reasonable | ||||||
16 | times have access to the admission records of any organization
| ||||||
17 | licensee and inter-track wagering licensee for
the purpose of | ||||||
18 | examining and checking the same and ascertaining whether or
not | ||||||
19 | the proper amount has been or is being paid the State of | ||||||
20 | Illinois as
herein provided. The Board shall also require, | ||||||
21 | before issuing any license,
that the licensee shall execute and | ||||||
22 | deliver to it a bond, payable to the
State of Illinois, in such | ||||||
23 | sum as it shall determine, not, however, in
excess of fifty | ||||||
24 | thousand dollars ($50,000), with a surety or sureties to be
| ||||||
25 | approved by it, conditioned for the payment of all sums due and | ||||||
26 | payable or
collected by it under this Section upon admission |
| |||||||
| |||||||
1 | fees received for any
particular racing meetings. The Board may | ||||||
2 | also from time to time require sworn
statements of the number | ||||||
3 | or numbers of such admissions and may prescribe blanks
upon | ||||||
4 | which such reports shall be made. Any organization licensee or
| ||||||
5 | inter-track wagering licensee failing or
refusing to pay the | ||||||
6 | amount found to be due as herein provided, shall be
deemed | ||||||
7 | guilty of a business offense and upon conviction shall be | ||||||
8 | punished by a
fine of not more than five thousand dollars | ||||||
9 | ($5,000) in addition to the amount
due from such organization | ||||||
10 | licensee or inter-track wagering licensee as
herein provided. | ||||||
11 | All fines paid into court by an organization
licensee or | ||||||
12 | inter-track wagering licensee found guilty of violating this
| ||||||
13 | Section shall be transmitted and paid
over by the clerk of the | ||||||
14 | court to the Board. Beginning on the date when any organization | ||||||
15 | licensee begins conducting gaming pursuant to an organization | ||||||
16 | gaming license issued under the Illinois Gambling Act, any fine | ||||||
17 | imposed pursuant to this subsection (b) shall not exceed | ||||||
18 | $10,000.
| ||||||
19 | (Source: P.A. 88-495; 89-16, eff. 5-30-95.)
| ||||||
20 | (230 ILCS 5/26) (from Ch. 8, par. 37-26)
| ||||||
21 | Sec. 26. Wagering.
| ||||||
22 | (a) Any licensee may conduct and supervise the pari-mutuel | ||||||
23 | system of
wagering, as defined in Section 3.12 of this Act, on | ||||||
24 | horse races conducted by
an Illinois organization
licensee or | ||||||
25 | conducted at a racetrack located in another state or country |
| |||||||
| |||||||
1 | and
televised in Illinois in accordance with subsection (g) of | ||||||
2 | Section 26 of this
Act. Subject to the prior consent of the | ||||||
3 | Board, licensees may supplement any
pari-mutuel pool in order | ||||||
4 | to guarantee a minimum distribution. Such
pari-mutuel method of | ||||||
5 | wagering shall not,
under any circumstances if conducted under | ||||||
6 | the provisions of this Act,
be held or construed to be | ||||||
7 | unlawful, other statutes of this State to the
contrary | ||||||
8 | notwithstanding.
Subject to rules for advance wagering | ||||||
9 | promulgated by the Board, any
licensee
may accept wagers in | ||||||
10 | advance of the day of
the race wagered upon occurs.
| ||||||
11 | (b) Except for those gaming activities for which a license | ||||||
12 | is obtained and authorized under the Illinois Lottery Law, the | ||||||
13 | Charitable Games Act, the Raffles and Poker Runs Act, or the | ||||||
14 | Illinois Gambling Act, no No other method of betting, pool | ||||||
15 | making, wagering or
gambling shall be used or permitted by the | ||||||
16 | licensee. Each licensee
may retain, subject to the payment of | ||||||
17 | all applicable
taxes and purses, an amount not to exceed 17% of | ||||||
18 | all money wagered
under subsection (a) of this Section, except | ||||||
19 | as may otherwise be permitted
under this Act.
| ||||||
20 | (b-5) An individual may place a wager under the pari-mutuel | ||||||
21 | system from
any licensed location authorized under this Act | ||||||
22 | provided that wager is
electronically recorded in the manner | ||||||
23 | described in Section 3.12 of this Act.
Any wager made | ||||||
24 | electronically by an individual while physically on the | ||||||
25 | premises
of a licensee shall be deemed to have been made at the | ||||||
26 | premises of that
licensee.
|
| |||||||
| |||||||
1 | (c) (Blank). Until January 1, 2000, the sum held by any | ||||||
2 | licensee for payment of
outstanding pari-mutuel tickets, if | ||||||
3 | unclaimed prior to December 31 of the
next year, shall be | ||||||
4 | retained by the licensee for payment of
such tickets until that | ||||||
5 | date. Within 10 days thereafter, the balance of
such sum | ||||||
6 | remaining unclaimed, less any uncashed supplements contributed | ||||||
7 | by such
licensee for the purpose of guaranteeing minimum | ||||||
8 | distributions
of any pari-mutuel pool, shall be
paid to the
| ||||||
9 | Illinois
Veterans'
Rehabilitation Fund of the State treasury, | ||||||
10 | except as provided in subsection
(g) of Section 27 of this Act.
| ||||||
11 | (c-5) The Beginning January 1, 2000, the sum held by any | ||||||
12 | licensee for payment
of
outstanding pari-mutuel tickets, if | ||||||
13 | unclaimed prior to December 31 of the
next year, shall be | ||||||
14 | retained by the licensee for payment of
such tickets until that | ||||||
15 | date. Within 10 days thereafter, the balance of
such sum | ||||||
16 | remaining unclaimed, less any uncashed supplements contributed | ||||||
17 | by such
licensee for the purpose of guaranteeing minimum | ||||||
18 | distributions
of any pari-mutuel pool, shall be evenly | ||||||
19 | distributed to the purse account of
the organization licensee | ||||||
20 | and the organization licensee , except that the balance of the | ||||||
21 | sum of all outstanding pari-mutuel tickets generated from | ||||||
22 | simulcast wagering and inter-track wagering by an organization | ||||||
23 | licensee located in a county with a population in excess of | ||||||
24 | 230,000 and borders the Mississippi River or any licensee that | ||||||
25 | derives its license from that organization licensee shall be | ||||||
26 | evenly distributed to the purse account of the organization |
| |||||||
| |||||||
1 | licensee and the organization licensee .
| ||||||
2 | (d) A pari-mutuel ticket shall be honored until December 31 | ||||||
3 | of the
next calendar year, and the licensee shall pay the same | ||||||
4 | and may
charge the amount thereof against unpaid money | ||||||
5 | similarly accumulated on account
of pari-mutuel tickets not | ||||||
6 | presented for payment.
| ||||||
7 | (e) No licensee shall knowingly permit any minor, other
| ||||||
8 | than an employee of such licensee or an owner, trainer,
jockey, | ||||||
9 | driver, or employee thereof, to be admitted during a racing
| ||||||
10 | program unless accompanied by a parent or guardian, or any | ||||||
11 | minor to be a
patron of the pari-mutuel system of wagering | ||||||
12 | conducted or
supervised by it. The admission of any | ||||||
13 | unaccompanied minor, other than
an employee of the licensee or | ||||||
14 | an owner, trainer, jockey,
driver, or employee thereof at a | ||||||
15 | race track is a Class C
misdemeanor.
| ||||||
16 | (f) Notwithstanding the other provisions of this Act, an
| ||||||
17 | organization licensee may contract
with an entity in another | ||||||
18 | state or country to permit any legal
wagering entity in another | ||||||
19 | state or country to accept wagers solely within
such other | ||||||
20 | state or country on races conducted by the organization | ||||||
21 | licensee
in this State.
Beginning January 1, 2000, these wagers
| ||||||
22 | shall not be subject to State
taxation. Until January 1, 2000,
| ||||||
23 | when the out-of-State entity conducts a pari-mutuel pool
| ||||||
24 | separate from the organization licensee, a privilege tax equal | ||||||
25 | to 7 1/2% of
all monies received by the organization licensee | ||||||
26 | from entities in other states
or countries pursuant to such |
| |||||||
| |||||||
1 | contracts is imposed on the organization
licensee, and such | ||||||
2 | privilege tax shall be remitted to the
Department of Revenue
| ||||||
3 | within 48 hours of receipt of the moneys from the simulcast. | ||||||
4 | When the
out-of-State entity conducts a
combined pari-mutuel | ||||||
5 | pool with the organization licensee, the tax shall be 10%
of | ||||||
6 | all monies received by the organization licensee with 25% of | ||||||
7 | the
receipts from this 10% tax to be distributed to the county
| ||||||
8 | in which the race was conducted.
| ||||||
9 | An organization licensee may permit one or more of its | ||||||
10 | races to be
utilized for
pari-mutuel wagering at one or more | ||||||
11 | locations in other states and may
transmit audio and visual | ||||||
12 | signals of races the organization licensee
conducts to one or
| ||||||
13 | more locations outside the State or country and may also permit | ||||||
14 | pari-mutuel
pools in other states or countries to be combined | ||||||
15 | with its gross or net
wagering pools or with wagering pools | ||||||
16 | established by other states.
| ||||||
17 | (g) A host track may accept interstate simulcast wagers on
| ||||||
18 | horse
races conducted in other states or countries and shall | ||||||
19 | control the
number of signals and types of breeds of racing in | ||||||
20 | its simulcast program,
subject to the disapproval of the Board. | ||||||
21 | The Board may prohibit a simulcast
program only if it finds | ||||||
22 | that the simulcast program is clearly
adverse to the integrity | ||||||
23 | of racing. The host track
simulcast program shall
include the | ||||||
24 | signal of live racing of all organization licensees.
All | ||||||
25 | non-host licensees and advance deposit wagering licensees | ||||||
26 | shall carry the signal of and accept wagers on live racing of |
| |||||||
| |||||||
1 | all organization licensees. Advance deposit wagering licensees | ||||||
2 | shall not be permitted to accept out-of-state wagers on any | ||||||
3 | Illinois signal provided pursuant to this Section without the | ||||||
4 | approval and consent of the organization licensee providing the | ||||||
5 | signal. For one year after August 15, 2014 (the effective date | ||||||
6 | of Public Act 98-968), non-host licensees may carry the host | ||||||
7 | track simulcast program and
shall accept wagers on all races | ||||||
8 | included as part of the simulcast
program of horse races | ||||||
9 | conducted at race tracks located within North America upon | ||||||
10 | which wagering is permitted. For a period of one year after | ||||||
11 | August 15, 2014 (the effective date of Public Act 98-968), on | ||||||
12 | horse races conducted at race tracks located outside of North | ||||||
13 | America, non-host licensees may accept wagers on all races | ||||||
14 | included as part of the simulcast program upon which wagering | ||||||
15 | is permitted. Beginning August 15, 2015 (one year after the | ||||||
16 | effective date of Public Act 98-968), non-host licensees may | ||||||
17 | carry the host track simulcast program and shall accept wagers | ||||||
18 | on all races included as part of the simulcast program upon | ||||||
19 | which wagering is permitted.
All organization licensees shall | ||||||
20 | provide their live signal to all advance deposit wagering | ||||||
21 | licensees for a simulcast commission fee not to exceed 6% of | ||||||
22 | the advance deposit wagering licensee's Illinois handle on the | ||||||
23 | organization licensee's signal without prior approval by the | ||||||
24 | Board. The Board may adopt rules under which it may permit | ||||||
25 | simulcast commission fees in excess of 6%. The Board shall | ||||||
26 | adopt rules limiting the interstate commission fees charged to |
| |||||||
| |||||||
1 | an advance deposit wagering licensee. The Board shall adopt | ||||||
2 | rules regarding advance deposit wagering on interstate | ||||||
3 | simulcast races that shall reflect, among other things, the | ||||||
4 | General Assembly's desire to maximize revenues to the State, | ||||||
5 | horsemen purses, and organization organizational licensees. | ||||||
6 | However, organization licensees providing live signals | ||||||
7 | pursuant to the requirements of this subsection (g) may | ||||||
8 | petition the Board to withhold their live signals from an | ||||||
9 | advance deposit wagering licensee if the organization licensee | ||||||
10 | discovers and the Board finds reputable or credible information | ||||||
11 | that the advance deposit wagering licensee is under | ||||||
12 | investigation by another state or federal governmental agency, | ||||||
13 | the advance deposit wagering licensee's license has been | ||||||
14 | suspended in another state, or the advance deposit wagering | ||||||
15 | licensee's license is in revocation proceedings in another | ||||||
16 | state. The organization licensee's provision of their live | ||||||
17 | signal to an advance deposit wagering licensee under this | ||||||
18 | subsection (g) pertains to wagers placed from within Illinois. | ||||||
19 | Advance deposit wagering licensees may place advance deposit | ||||||
20 | wagering terminals at wagering facilities as a convenience to | ||||||
21 | customers. The advance deposit wagering licensee shall not | ||||||
22 | charge or collect any fee from purses for the placement of the | ||||||
23 | advance deposit wagering terminals. The costs and expenses
of | ||||||
24 | the host track and non-host licensees associated
with | ||||||
25 | interstate simulcast
wagering, other than the interstate
| ||||||
26 | commission fee, shall be borne by the host track and all
|
| |||||||
| |||||||
1 | non-host licensees
incurring these costs.
The interstate | ||||||
2 | commission fee shall not exceed 5% of Illinois handle on the
| ||||||
3 | interstate simulcast race or races without prior approval of | ||||||
4 | the Board. The
Board shall promulgate rules under which it may | ||||||
5 | permit
interstate commission
fees in excess of 5%. The | ||||||
6 | interstate commission
fee and other fees charged by the sending | ||||||
7 | racetrack, including, but not
limited to, satellite decoder | ||||||
8 | fees, shall be uniformly applied
to the host track and all | ||||||
9 | non-host licensees.
| ||||||
10 | Notwithstanding any other provision of this Act, through | ||||||
11 | December 31, 2020, an organization licensee, with the consent | ||||||
12 | of the horsemen association representing the largest number of | ||||||
13 | owners, trainers, jockeys, or standardbred drivers who race | ||||||
14 | horses at that organization licensee's racing meeting, may | ||||||
15 | maintain a system whereby advance deposit wagering may take | ||||||
16 | place or an organization licensee, with the consent of the | ||||||
17 | horsemen association representing the largest number of | ||||||
18 | owners, trainers, jockeys, or standardbred drivers who race | ||||||
19 | horses at that organization licensee's racing meeting, may | ||||||
20 | contract with another person to carry out a system of advance | ||||||
21 | deposit wagering. Such consent may not be unreasonably | ||||||
22 | withheld. Only with respect to an appeal to the Board that | ||||||
23 | consent for an organization licensee that maintains its own | ||||||
24 | advance deposit wagering system is being unreasonably | ||||||
25 | withheld, the Board shall issue a final order within 30 days | ||||||
26 | after initiation of the appeal, and the organization licensee's |
| |||||||
| |||||||
1 | advance deposit wagering system may remain operational during | ||||||
2 | that 30-day period. The actions of any organization licensee | ||||||
3 | who conducts advance deposit wagering or any person who has a | ||||||
4 | contract with an organization licensee to conduct advance | ||||||
5 | deposit wagering who conducts advance deposit wagering on or | ||||||
6 | after January 1, 2013 and prior to June 7, 2013 (the effective | ||||||
7 | date of Public Act 98-18) taken in reliance on the changes made | ||||||
8 | to this subsection (g) by Public Act 98-18 are hereby | ||||||
9 | validated, provided payment of all applicable pari-mutuel | ||||||
10 | taxes are remitted to the Board. All advance deposit wagers | ||||||
11 | placed from within Illinois must be placed through a | ||||||
12 | Board-approved advance deposit wagering licensee; no other | ||||||
13 | entity may accept an advance deposit wager from a person within | ||||||
14 | Illinois. All advance deposit wagering is subject to any rules | ||||||
15 | adopted by the Board. The Board may adopt rules necessary to | ||||||
16 | regulate advance deposit wagering through the use of emergency | ||||||
17 | rulemaking in accordance with Section 5-45 of the Illinois | ||||||
18 | Administrative Procedure Act. The General Assembly finds that | ||||||
19 | the adoption of rules to regulate advance deposit wagering is | ||||||
20 | deemed an emergency and necessary for the public interest, | ||||||
21 | safety, and welfare. An advance deposit wagering licensee may | ||||||
22 | retain all moneys as agreed to by contract with an organization | ||||||
23 | licensee. Any moneys retained by the organization licensee from | ||||||
24 | advance deposit wagering, not including moneys retained by the | ||||||
25 | advance deposit wagering licensee, shall be paid 50% to the | ||||||
26 | organization licensee's purse account and 50% to the |
| |||||||
| |||||||
1 | organization licensee. With the exception of any organization | ||||||
2 | licensee that is owned by a publicly traded company that is | ||||||
3 | incorporated in a state other than Illinois and advance deposit | ||||||
4 | wagering licensees under contract with such organization | ||||||
5 | licensees, organization licensees that maintain advance | ||||||
6 | deposit wagering systems and advance deposit wagering | ||||||
7 | licensees that contract with organization licensees shall | ||||||
8 | provide sufficiently detailed monthly accountings to the | ||||||
9 | horsemen association representing the largest number of | ||||||
10 | owners, trainers, jockeys, or standardbred drivers who race | ||||||
11 | horses at that organization licensee's racing meeting so that | ||||||
12 | the horsemen association, as an interested party, can confirm | ||||||
13 | the accuracy of the amounts paid to the purse account at the | ||||||
14 | horsemen association's affiliated organization licensee from | ||||||
15 | advance deposit wagering. If more than one breed races at the | ||||||
16 | same race track facility, then the 50% of the moneys to be paid | ||||||
17 | to an organization licensee's purse account shall be allocated | ||||||
18 | among all organization licensees' purse accounts operating at | ||||||
19 | that race track facility proportionately based on the actual | ||||||
20 | number of host days that the Board grants to that breed at that | ||||||
21 | race track facility in the current calendar year. To the extent | ||||||
22 | any fees from advance deposit wagering conducted in Illinois | ||||||
23 | for wagers in Illinois or other states have been placed in | ||||||
24 | escrow or otherwise withheld from wagers pending a | ||||||
25 | determination of the legality of advance deposit wagering, no | ||||||
26 | action shall be brought to declare such wagers or the |
| |||||||
| |||||||
1 | disbursement of any fees previously escrowed illegal. | ||||||
2 | (1) Between the hours of 6:30 a.m. and 6:30 p.m. an
| ||||||
3 | inter-track wagering
licensee other than the host track may | ||||||
4 | supplement the host track simulcast
program with | ||||||
5 | additional simulcast races or race programs, provided that | ||||||
6 | between
January 1 and the third Friday in February of any | ||||||
7 | year, inclusive, if no live
thoroughbred racing is | ||||||
8 | occurring in Illinois during this period, only
| ||||||
9 | thoroughbred races may be used
for supplemental interstate | ||||||
10 | simulcast purposes. The Board shall withhold
approval for a | ||||||
11 | supplemental interstate simulcast only if it finds that the
| ||||||
12 | simulcast is clearly adverse to the integrity of racing. A | ||||||
13 | supplemental
interstate simulcast may be transmitted from | ||||||
14 | an inter-track wagering licensee to
its affiliated | ||||||
15 | non-host licensees. The interstate commission fee for a
| ||||||
16 | supplemental interstate simulcast shall be paid by the | ||||||
17 | non-host licensee and
its affiliated non-host licensees | ||||||
18 | receiving the simulcast.
| ||||||
19 | (2) Between the hours of 6:30 p.m. and 6:30 a.m. an
| ||||||
20 | inter-track wagering
licensee other than the host track may | ||||||
21 | receive supplemental interstate
simulcasts only with the | ||||||
22 | consent of the host track, except when the Board
finds that | ||||||
23 | the simulcast is
clearly adverse to the integrity of | ||||||
24 | racing. Consent granted under this
paragraph (2) to any | ||||||
25 | inter-track wagering licensee shall be deemed consent to
| ||||||
26 | all non-host licensees. The interstate commission fee for |
| |||||||
| |||||||
1 | the supplemental
interstate simulcast shall be paid
by all | ||||||
2 | participating non-host licensees.
| ||||||
3 | (3) Each licensee conducting interstate simulcast | ||||||
4 | wagering may retain,
subject to the payment of all | ||||||
5 | applicable taxes and the purses, an amount not to
exceed | ||||||
6 | 17% of all money wagered. If any licensee conducts the | ||||||
7 | pari-mutuel
system wagering on races conducted at | ||||||
8 | racetracks in another state or country,
each such race or | ||||||
9 | race program shall be considered a separate racing day for
| ||||||
10 | the purpose of determining the daily handle and computing | ||||||
11 | the privilege tax of
that daily handle as provided in | ||||||
12 | subsection (a) of Section 27.
Until January 1, 2000,
from | ||||||
13 | the sums permitted to be retained pursuant to this | ||||||
14 | subsection, each
inter-track wagering location licensee | ||||||
15 | shall pay 1% of the pari-mutuel handle
wagered on simulcast | ||||||
16 | wagering to the Horse Racing Tax Allocation Fund, subject
| ||||||
17 | to the provisions of subparagraph (B) of paragraph (11) of | ||||||
18 | subsection (h) of
Section 26 of this Act.
| ||||||
19 | (4) A licensee who receives an interstate simulcast may | ||||||
20 | combine its gross
or net pools with pools at the sending | ||||||
21 | racetracks pursuant to rules established
by the Board. All | ||||||
22 | licensees combining their gross pools
at a
sending | ||||||
23 | racetrack shall adopt the takeout take-out percentages of | ||||||
24 | the sending
racetrack.
A licensee may also establish a | ||||||
25 | separate pool and takeout structure for
wagering purposes | ||||||
26 | on races conducted at race tracks outside of the
State of |
| |||||||
| |||||||
1 | Illinois. The licensee may permit pari-mutuel wagers | ||||||
2 | placed in other
states or
countries to be combined with its | ||||||
3 | gross or net wagering pools or other
wagering pools.
| ||||||
4 | (5) After the payment of the interstate commission fee | ||||||
5 | (except for the
interstate commission
fee on a supplemental | ||||||
6 | interstate simulcast, which shall be paid by the host
track | ||||||
7 | and by each non-host licensee through the host track | ||||||
8 | host-track ) and all applicable
State and local
taxes, | ||||||
9 | except as provided in subsection (g) of Section 27 of this | ||||||
10 | Act, the
remainder of moneys retained from simulcast | ||||||
11 | wagering pursuant to this
subsection (g), and Section 26.2 | ||||||
12 | shall be divided as follows:
| ||||||
13 | (A) For interstate simulcast wagers made at a host | ||||||
14 | track, 50% to the
host
track and 50% to purses at the | ||||||
15 | host track.
| ||||||
16 | (B) For wagers placed on interstate simulcast | ||||||
17 | races, supplemental
simulcasts as defined in | ||||||
18 | subparagraphs (1) and (2), and separately pooled races
| ||||||
19 | conducted outside of the State of Illinois made at a | ||||||
20 | non-host
licensee, 25% to the host
track, 25% to the | ||||||
21 | non-host licensee, and 50% to the purses at the host | ||||||
22 | track.
| ||||||
23 | (6) Notwithstanding any provision in this Act to the | ||||||
24 | contrary, non-host
licensees
who derive their licenses | ||||||
25 | from a track located in a county with a population in
| ||||||
26 | excess of 230,000 and that borders the Mississippi River |
| |||||||
| |||||||
1 | may receive
supplemental interstate simulcast races at all | ||||||
2 | times subject to Board approval,
which shall be withheld | ||||||
3 | only upon a finding that a supplemental interstate
| ||||||
4 | simulcast is clearly adverse to the integrity of racing.
| ||||||
5 | (7) Effective January 1, 2017, notwithstanding any | ||||||
6 | provision of this Act to the contrary, after
payment of all | ||||||
7 | applicable State and local taxes and interstate commission | ||||||
8 | fees,
non-host licensees who derive their licenses from a | ||||||
9 | track located in a county
with a population in excess of | ||||||
10 | 230,000 and that borders the Mississippi River
shall retain | ||||||
11 | 50% of the retention from interstate simulcast wagers and | ||||||
12 | shall
pay 50% to purses at the track from which the | ||||||
13 | non-host licensee derives its
license.
| ||||||
14 | (7.1) Notwithstanding any other provision of this Act | ||||||
15 | to the contrary,
if
no
standardbred racing is conducted at | ||||||
16 | a racetrack located in Madison County
during any
calendar | ||||||
17 | year beginning on or after January 1, 2002, all
moneys | ||||||
18 | derived by
that racetrack from simulcast wagering and | ||||||
19 | inter-track wagering that (1) are to
be used
for purses and | ||||||
20 | (2) are generated between the hours of 6:30 p.m. and 6:30 | ||||||
21 | a.m.
during that
calendar year shall
be paid as follows:
| ||||||
22 | (A) If the licensee that conducts horse racing at | ||||||
23 | that racetrack
requests from the Board at least as many | ||||||
24 | racing dates as were conducted in
calendar year 2000, | ||||||
25 | 80% shall be paid to its thoroughbred purse account; | ||||||
26 | and
|
| |||||||
| |||||||
1 | (B) Twenty percent shall be deposited into the | ||||||
2 | Illinois Colt Stakes
Purse
Distribution
Fund and shall | ||||||
3 | be paid to purses for standardbred races for Illinois | ||||||
4 | conceived
and foaled horses conducted at any county | ||||||
5 | fairgrounds.
The moneys deposited into the Fund | ||||||
6 | pursuant to this subparagraph (B) shall be
deposited
| ||||||
7 | within 2
weeks after the day they were generated, shall | ||||||
8 | be in addition to and not in
lieu of any other
moneys | ||||||
9 | paid to standardbred purses under this Act, and shall | ||||||
10 | not be commingled
with other moneys paid into that | ||||||
11 | Fund. The moneys deposited
pursuant to this | ||||||
12 | subparagraph (B) shall be allocated as provided by the
| ||||||
13 | Department of Agriculture, with the advice and | ||||||
14 | assistance of the Illinois
Standardbred
Breeders Fund | ||||||
15 | Advisory Board.
| ||||||
16 | (7.2) Notwithstanding any other provision of this Act | ||||||
17 | to the contrary, if
no
thoroughbred racing is conducted at | ||||||
18 | a racetrack located in Madison County
during any
calendar | ||||||
19 | year beginning on or after January 1,
2002, all
moneys | ||||||
20 | derived by
that racetrack from simulcast wagering and | ||||||
21 | inter-track wagering that (1) are to
be used
for purses and | ||||||
22 | (2) are generated between the hours of 6:30 a.m. and 6:30 | ||||||
23 | p.m.
during that
calendar year shall
be deposited as | ||||||
24 | follows:
| ||||||
25 | (A) If the licensee that conducts horse racing at | ||||||
26 | that racetrack
requests from the
Board at least
as many |
| |||||||
| |||||||
1 | racing dates as were conducted in calendar year 2000, | ||||||
2 | 80%
shall be deposited into its standardbred purse
| ||||||
3 | account; and
| ||||||
4 | (B) Twenty percent shall be deposited into the | ||||||
5 | Illinois Colt Stakes
Purse
Distribution Fund. Moneys | ||||||
6 | deposited into the Illinois Colt Stakes Purse
| ||||||
7 | Distribution Fund
pursuant to this subparagraph (B) | ||||||
8 | shall be paid to Illinois
conceived and foaled | ||||||
9 | thoroughbred breeders' programs
and to thoroughbred | ||||||
10 | purses for races conducted at any county fairgrounds | ||||||
11 | for
Illinois conceived
and foaled horses at the | ||||||
12 | discretion of the
Department of Agriculture, with the | ||||||
13 | advice and assistance of
the Illinois Thoroughbred | ||||||
14 | Breeders Fund Advisory
Board. The moneys deposited | ||||||
15 | into the Illinois Colt Stakes Purse Distribution
Fund
| ||||||
16 | pursuant to this subparagraph (B) shall be deposited | ||||||
17 | within 2 weeks
after the day they were generated, shall | ||||||
18 | be in addition to and not in
lieu of any other moneys | ||||||
19 | paid to thoroughbred purses
under this Act, and shall | ||||||
20 | not be commingled with other moneys deposited into
that | ||||||
21 | Fund.
| ||||||
22 | (7.3) (Blank).
| ||||||
23 | (7.4) (Blank).
| ||||||
24 | (8) Notwithstanding any provision in this Act to the | ||||||
25 | contrary, an
organization licensee from a track located in | ||||||
26 | a county with a population in
excess of 230,000 and that |
| |||||||
| |||||||
1 | borders the Mississippi River and its affiliated
non-host | ||||||
2 | licensees shall not be entitled to share in any retention | ||||||
3 | generated on
racing, inter-track wagering, or simulcast | ||||||
4 | wagering at any other Illinois
wagering facility.
| ||||||
5 | (8.1) Notwithstanding any provisions in this Act to the | ||||||
6 | contrary, if 2
organization licensees
are conducting | ||||||
7 | standardbred race meetings concurrently
between the hours | ||||||
8 | of 6:30 p.m. and 6:30 a.m., after payment of all applicable
| ||||||
9 | State and local taxes and interstate commission fees, the | ||||||
10 | remainder of the
amount retained from simulcast wagering | ||||||
11 | otherwise attributable to the host
track and to host track | ||||||
12 | purses shall be split daily between the 2
organization | ||||||
13 | licensees and the purses at the tracks of the 2 | ||||||
14 | organization
licensees, respectively, based on each | ||||||
15 | organization licensee's share
of the total live handle for | ||||||
16 | that day,
provided that this provision shall not apply to | ||||||
17 | any non-host licensee that
derives its license from a track | ||||||
18 | located in a county with a population in
excess of 230,000 | ||||||
19 | and that borders the Mississippi River.
| ||||||
20 | (9) (Blank).
| ||||||
21 | (10) (Blank).
| ||||||
22 | (11) (Blank).
| ||||||
23 | (12) The Board shall have authority to compel all host | ||||||
24 | tracks to receive
the simulcast of any or all races | ||||||
25 | conducted at the Springfield or DuQuoin State
fairgrounds | ||||||
26 | and include all such races as part of their simulcast |
| |||||||
| |||||||
1 | programs.
| ||||||
2 | (13) Notwithstanding any other provision of this Act, | ||||||
3 | in the event that
the total Illinois pari-mutuel handle on | ||||||
4 | Illinois horse races at all wagering
facilities in any | ||||||
5 | calendar year is less than 75% of the total Illinois
| ||||||
6 | pari-mutuel handle on Illinois horse races at all such | ||||||
7 | wagering facilities for
calendar year 1994, then each | ||||||
8 | wagering facility that has an annual total
Illinois | ||||||
9 | pari-mutuel handle on Illinois horse races that is less | ||||||
10 | than 75% of
the total Illinois pari-mutuel handle on | ||||||
11 | Illinois horse races at such wagering
facility for calendar | ||||||
12 | year 1994, shall be permitted to receive, from any amount
| ||||||
13 | otherwise
payable to the purse account at the race track | ||||||
14 | with which the wagering facility
is affiliated in the | ||||||
15 | succeeding calendar year, an amount equal to 2% of the
| ||||||
16 | differential in total Illinois pari-mutuel handle on | ||||||
17 | Illinois horse
races at the wagering facility between that | ||||||
18 | calendar year in question and 1994
provided, however, that | ||||||
19 | a
wagering facility shall not be entitled to any such | ||||||
20 | payment until the Board
certifies in writing to the | ||||||
21 | wagering facility the amount to which the wagering
facility | ||||||
22 | is entitled
and a schedule for payment of the amount to the | ||||||
23 | wagering facility, based on:
(i) the racing dates awarded | ||||||
24 | to the race track affiliated with the wagering
facility | ||||||
25 | during the succeeding year; (ii) the sums available or | ||||||
26 | anticipated to
be available in the purse account of the |
| |||||||
| |||||||
1 | race track affiliated with the
wagering facility for purses | ||||||
2 | during the succeeding year; and (iii) the need to
ensure | ||||||
3 | reasonable purse levels during the payment period.
The | ||||||
4 | Board's certification
shall be provided no later than | ||||||
5 | January 31 of the succeeding year.
In the event a wagering | ||||||
6 | facility entitled to a payment under this paragraph
(13) is | ||||||
7 | affiliated with a race track that maintains purse accounts | ||||||
8 | for both
standardbred and thoroughbred racing, the amount | ||||||
9 | to be paid to the wagering
facility shall be divided | ||||||
10 | between each purse account pro rata, based on the
amount of | ||||||
11 | Illinois handle on Illinois standardbred and thoroughbred | ||||||
12 | racing
respectively at the wagering facility during the | ||||||
13 | previous calendar year.
Annually, the General Assembly | ||||||
14 | shall appropriate sufficient funds from the
General | ||||||
15 | Revenue Fund to the Department of Agriculture for payment | ||||||
16 | into the
thoroughbred and standardbred horse racing purse | ||||||
17 | accounts at
Illinois pari-mutuel tracks. The amount paid to | ||||||
18 | each purse account shall be
the amount certified by the | ||||||
19 | Illinois Racing Board in January to be
transferred from | ||||||
20 | each account to each eligible racing facility in
accordance | ||||||
21 | with the provisions of this Section. Beginning in the | ||||||
22 | calendar year in which an organization licensee that is | ||||||
23 | eligible to receive payment under this paragraph (13) | ||||||
24 | begins to receive funds from gaming pursuant to an | ||||||
25 | organization gaming license issued under the Illinois | ||||||
26 | Gambling Act, the amount of the payment due to all wagering |
| |||||||
| |||||||
1 | facilities licensed under that organization licensee under | ||||||
2 | this paragraph (13) shall be the amount certified by the | ||||||
3 | Board in January of that year. An organization licensee and | ||||||
4 | its related wagering facilities shall no longer be able to | ||||||
5 | receive payments under this paragraph (13) beginning in the | ||||||
6 | year subsequent to the first year in which the organization | ||||||
7 | licensee begins to receive funds from gaming pursuant to an | ||||||
8 | organization gaming license issued under the Illinois | ||||||
9 | Gambling Act.
| ||||||
10 | (h) The Board may approve and license the conduct of | ||||||
11 | inter-track wagering
and simulcast wagering by inter-track | ||||||
12 | wagering licensees and inter-track
wagering location licensees | ||||||
13 | subject to the following terms and conditions:
| ||||||
14 | (1) Any person licensed to conduct a race meeting (i) | ||||||
15 | at a track where
60 or more days of racing were conducted | ||||||
16 | during the immediately preceding
calendar year or where | ||||||
17 | over the 5 immediately preceding calendar years an
average | ||||||
18 | of 30 or more days of racing were conducted annually may be | ||||||
19 | issued an
inter-track wagering license; (ii) at a track
| ||||||
20 | located in a county that is bounded by the Mississippi | ||||||
21 | River, which has a
population of less than 150,000 | ||||||
22 | according to the 1990 decennial census, and an
average of | ||||||
23 | at least 60 days of racing per year between 1985 and 1993 | ||||||
24 | may be
issued an inter-track wagering license; or (iii) at | ||||||
25 | a track awarded standardbred racing dates; or (iv) at a | ||||||
26 | track
located in Madison
County that conducted at least 100 |
| |||||||
| |||||||
1 | days of live racing during the immediately
preceding
| ||||||
2 | calendar year may be issued an inter-track wagering | ||||||
3 | license, unless a lesser
schedule of
live racing is the | ||||||
4 | result of (A) weather, unsafe track conditions, or other
| ||||||
5 | acts of God; (B)
an agreement between the organization | ||||||
6 | licensee and the associations
representing the
largest | ||||||
7 | number of owners, trainers, jockeys, or standardbred | ||||||
8 | drivers who race
horses at
that organization licensee's | ||||||
9 | racing meeting; or (C) a finding by the Board of
| ||||||
10 | extraordinary circumstances and that it was in the best | ||||||
11 | interest of the public
and the sport to conduct fewer than | ||||||
12 | 100 days of live racing. Any such person
having operating | ||||||
13 | control of the racing facility may receive
inter-track | ||||||
14 | wagering
location licenses. An
eligible race track located | ||||||
15 | in a county that has a population of more than
230,000 and | ||||||
16 | that is bounded by the Mississippi River may establish up | ||||||
17 | to 9
inter-track wagering locations, an eligible race track | ||||||
18 | located in Stickney Township in Cook County may establish | ||||||
19 | up to 16 inter-track wagering locations, and an eligible | ||||||
20 | race track located in Palatine Township in Cook County may | ||||||
21 | establish up to 18 inter-track wagering locations. An | ||||||
22 | eligible racetrack conducting standardbred racing may have | ||||||
23 | up to 16 inter-track wagering locations.
An application for
| ||||||
24 | said license shall be filed with the Board prior to such | ||||||
25 | dates as may be
fixed by the Board. With an application for | ||||||
26 | an inter-track
wagering
location license there shall be |
| |||||||
| |||||||
1 | delivered to the Board a certified check or
bank draft | ||||||
2 | payable to the order of the Board for an amount equal to | ||||||
3 | $500.
The application shall be on forms prescribed and | ||||||
4 | furnished by the Board. The
application shall comply with | ||||||
5 | all other rules,
regulations and conditions imposed by the | ||||||
6 | Board in connection therewith.
| ||||||
7 | (2) The Board shall examine the applications with | ||||||
8 | respect to their
conformity with this Act and the rules and | ||||||
9 | regulations imposed by the
Board. If found to be in | ||||||
10 | compliance with the Act and rules and regulations
of the | ||||||
11 | Board, the Board may then issue a license to conduct | ||||||
12 | inter-track
wagering and simulcast wagering to such | ||||||
13 | applicant. All such applications
shall be acted upon by the | ||||||
14 | Board at a meeting to be held on such date as may be
fixed | ||||||
15 | by the Board.
| ||||||
16 | (3) In granting licenses to conduct inter-track | ||||||
17 | wagering and simulcast
wagering, the Board shall give due | ||||||
18 | consideration to
the best interests of the
public, of horse | ||||||
19 | racing, and of maximizing revenue to the State.
| ||||||
20 | (4) Prior to the issuance of a license to conduct | ||||||
21 | inter-track wagering
and simulcast wagering,
the applicant | ||||||
22 | shall file with the Board a bond payable to the State of | ||||||
23 | Illinois
in the sum of $50,000, executed by the applicant | ||||||
24 | and a surety company or
companies authorized to do business | ||||||
25 | in this State, and conditioned upon
(i) the payment by the | ||||||
26 | licensee of all taxes due under Section 27 or 27.1
and any |
| |||||||
| |||||||
1 | other monies due and payable under this Act, and (ii)
| ||||||
2 | distribution by the licensee, upon presentation of the | ||||||
3 | winning ticket or
tickets, of all sums payable to the | ||||||
4 | patrons of pari-mutuel pools.
| ||||||
5 | (5) Each license to conduct inter-track wagering and | ||||||
6 | simulcast
wagering shall specify the person
to whom it is | ||||||
7 | issued, the dates on which such wagering is permitted, and
| ||||||
8 | the track or location where the wagering is to be | ||||||
9 | conducted.
| ||||||
10 | (6) All wagering under such license is subject to this | ||||||
11 | Act and to the
rules and regulations from time to time | ||||||
12 | prescribed by the Board, and every
such license issued by | ||||||
13 | the Board shall contain a recital to that effect.
| ||||||
14 | (7) An inter-track wagering licensee or inter-track | ||||||
15 | wagering location
licensee may accept wagers at the track | ||||||
16 | or location
where it is licensed, or as otherwise provided | ||||||
17 | under this Act.
| ||||||
18 | (8) Inter-track wagering or simulcast wagering shall | ||||||
19 | not be
conducted
at any track less than 4 5 miles from a | ||||||
20 | track at which a racing meeting is in
progress.
| ||||||
21 | (8.1) Inter-track wagering location
licensees who | ||||||
22 | derive their licenses from a particular organization | ||||||
23 | licensee
shall conduct inter-track wagering and simulcast | ||||||
24 | wagering only at locations that
are within 160 miles of | ||||||
25 | that race track
where
the particular organization licensee | ||||||
26 | is licensed to conduct racing. However, inter-track |
| |||||||
| |||||||
1 | wagering and simulcast wagering
shall not
be conducted by | ||||||
2 | those licensees at any location within 5 miles of any race
| ||||||
3 | track at which a
horse race meeting has been licensed in | ||||||
4 | the current year, unless the person
having operating | ||||||
5 | control of such race track has given its written consent
to | ||||||
6 | such inter-track wagering location licensees,
which | ||||||
7 | consent
must be filed with the Board at or prior to the | ||||||
8 | time application is made. In the case of any inter-track | ||||||
9 | wagering location licensee initially licensed after | ||||||
10 | December 31, 2013, inter-track wagering and simulcast | ||||||
11 | wagering shall not be conducted by those inter-track | ||||||
12 | wagering location licensees that are located outside the | ||||||
13 | City of Chicago at any location within 8 miles of any race | ||||||
14 | track at which a horse race meeting has been licensed in | ||||||
15 | the current year, unless the person having operating | ||||||
16 | control of such race track has given its written consent to | ||||||
17 | such inter-track wagering location licensees, which | ||||||
18 | consent must be filed with the Board at or prior to the | ||||||
19 | time application is made.
| ||||||
20 | (8.2) Inter-track wagering or simulcast wagering shall | ||||||
21 | not be
conducted by an inter-track
wagering location | ||||||
22 | licensee at any location within 500 feet of an
existing
| ||||||
23 | church , an or existing elementary or secondary public | ||||||
24 | school, or an existing elementary or secondary private | ||||||
25 | school registered with or recognized by the State Board of | ||||||
26 | Education school , nor within 500 feet of the residences
of |
| |||||||
| |||||||
1 | more than 50 registered voters without
receiving written | ||||||
2 | permission from a majority of the registered
voters at such | ||||||
3 | residences.
Such written permission statements shall be | ||||||
4 | filed with the Board. The
distance of 500 feet shall be | ||||||
5 | measured to the nearest part of any
building
used for | ||||||
6 | worship services, education programs, residential | ||||||
7 | purposes, or
conducting inter-track wagering by an | ||||||
8 | inter-track wagering location
licensee, and not to | ||||||
9 | property boundaries. However, inter-track wagering or
| ||||||
10 | simulcast wagering may be conducted at a site within 500 | ||||||
11 | feet of
a church, school or residences
of 50 or more | ||||||
12 | registered voters if such church, school
or residences have | ||||||
13 | been erected
or established, or such voters have been | ||||||
14 | registered, after
the Board issues
the original | ||||||
15 | inter-track wagering location license at the site in | ||||||
16 | question.
Inter-track wagering location licensees may | ||||||
17 | conduct inter-track wagering
and simulcast wagering only | ||||||
18 | in areas that are zoned for
commercial or manufacturing | ||||||
19 | purposes or
in areas for which a special use has been | ||||||
20 | approved by the local zoning
authority. However, no license | ||||||
21 | to conduct inter-track wagering and simulcast
wagering | ||||||
22 | shall be
granted by the Board with respect to any | ||||||
23 | inter-track wagering location
within the jurisdiction of | ||||||
24 | any local zoning authority which has, by
ordinance or by | ||||||
25 | resolution, prohibited the establishment of an inter-track
| ||||||
26 | wagering location within its jurisdiction. However, |
| |||||||
| |||||||
1 | inter-track wagering
and simulcast wagering may be | ||||||
2 | conducted at a site if such ordinance or
resolution is | ||||||
3 | enacted after
the Board licenses the original inter-track | ||||||
4 | wagering location
licensee for the site in question.
| ||||||
5 | (9) (Blank).
| ||||||
6 | (10) An inter-track wagering licensee or an | ||||||
7 | inter-track wagering
location licensee may retain, subject | ||||||
8 | to the
payment of the privilege taxes and the purses, an | ||||||
9 | amount not to
exceed 17% of all money wagered. Each program | ||||||
10 | of racing conducted by
each inter-track wagering licensee | ||||||
11 | or inter-track wagering location
licensee shall be | ||||||
12 | considered a separate racing day for the purpose of
| ||||||
13 | determining the daily handle and computing the privilege | ||||||
14 | tax or pari-mutuel
tax on such daily
handle as provided in | ||||||
15 | Section 27.
| ||||||
16 | (10.1) Except as provided in subsection (g) of Section | ||||||
17 | 27 of this Act,
inter-track wagering location licensees | ||||||
18 | shall pay 1% of the
pari-mutuel handle at each location to | ||||||
19 | the municipality in which such
location is situated and 1% | ||||||
20 | of the pari-mutuel handle at each location to
the county in | ||||||
21 | which such location is situated. In the event that an
| ||||||
22 | inter-track wagering location licensee is situated in an | ||||||
23 | unincorporated
area of a county, such licensee shall pay 2% | ||||||
24 | of the pari-mutuel handle from
such location to such | ||||||
25 | county.
| ||||||
26 | (10.2) Notwithstanding any other provision of this |
| |||||||
| |||||||
1 | Act, with respect to inter-track
wagering at a race track | ||||||
2 | located in a
county that has a population of
more than | ||||||
3 | 230,000 and that is bounded by the Mississippi River ("the | ||||||
4 | first race
track"), or at a facility operated by an | ||||||
5 | inter-track wagering licensee or
inter-track wagering | ||||||
6 | location licensee that derives its license from the
| ||||||
7 | organization licensee that operates the first race track, | ||||||
8 | on races conducted at
the first race track or on races | ||||||
9 | conducted at another Illinois race track
and | ||||||
10 | simultaneously televised to the first race track or to a | ||||||
11 | facility operated
by an inter-track wagering licensee or | ||||||
12 | inter-track wagering location licensee
that derives its | ||||||
13 | license from the organization licensee that operates the | ||||||
14 | first
race track, those moneys shall be allocated as | ||||||
15 | follows:
| ||||||
16 | (A) That portion of all moneys wagered on | ||||||
17 | standardbred racing that is
required under this Act to | ||||||
18 | be paid to purses shall be paid to purses for
| ||||||
19 | standardbred races.
| ||||||
20 | (B) That portion of all moneys wagered on | ||||||
21 | thoroughbred racing
that is required under this Act to | ||||||
22 | be paid to purses shall be paid to purses
for | ||||||
23 | thoroughbred races.
| ||||||
24 | (11) (A) After payment of the privilege or pari-mutuel | ||||||
25 | tax, any other
applicable
taxes, and
the costs and expenses | ||||||
26 | in connection with the gathering, transmission, and
|
| |||||||
| |||||||
1 | dissemination of all data necessary to the conduct of | ||||||
2 | inter-track wagering,
the remainder of the monies retained | ||||||
3 | under either Section 26 or Section 26.2
of this Act by the | ||||||
4 | inter-track wagering licensee on inter-track wagering
| ||||||
5 | shall be allocated with 50% to be split between the
2 | ||||||
6 | participating licensees and 50% to purses, except
that an | ||||||
7 | inter-track wagering licensee that derives its
license | ||||||
8 | from a track located in a county with a population in | ||||||
9 | excess of 230,000
and that borders the Mississippi River | ||||||
10 | shall not divide any remaining
retention with the Illinois | ||||||
11 | organization licensee that provides the race or
races, and | ||||||
12 | an inter-track wagering licensee that accepts wagers on | ||||||
13 | races
conducted by an organization licensee that conducts a | ||||||
14 | race meet in a county
with a population in excess of | ||||||
15 | 230,000 and that borders the Mississippi River
shall not | ||||||
16 | divide any remaining retention with that organization | ||||||
17 | licensee.
| ||||||
18 | (B) From the
sums permitted to be retained pursuant to | ||||||
19 | this Act each inter-track wagering
location licensee shall | ||||||
20 | pay (i) the privilege or pari-mutuel tax to the
State; (ii) | ||||||
21 | 4.75% of the
pari-mutuel handle on inter-track wagering at | ||||||
22 | such location on
races as purses, except that
an | ||||||
23 | inter-track wagering location licensee that derives its | ||||||
24 | license from a
track located in a county with a population | ||||||
25 | in excess of 230,000 and that
borders the Mississippi River | ||||||
26 | shall retain all purse moneys for its own purse
account |
| |||||||
| |||||||
1 | consistent with distribution set forth in this subsection | ||||||
2 | (h), and inter-track
wagering location licensees that | ||||||
3 | accept wagers on races
conducted
by an organization | ||||||
4 | licensee located in a county with a population in excess of
| ||||||
5 | 230,000 and that borders the Mississippi River shall | ||||||
6 | distribute all purse
moneys to purses at the operating host | ||||||
7 | track; (iii) until January 1, 2000,
except as
provided in
| ||||||
8 | subsection (g) of Section 27 of this Act, 1% of the
| ||||||
9 | pari-mutuel handle wagered on inter-track wagering and | ||||||
10 | simulcast wagering at
each inter-track wagering
location | ||||||
11 | licensee facility to the Horse Racing Tax Allocation Fund, | ||||||
12 | provided
that, to the extent the total amount collected and | ||||||
13 | distributed to the Horse
Racing Tax Allocation Fund under | ||||||
14 | this subsection (h) during any calendar year
exceeds the | ||||||
15 | amount collected and distributed to the Horse Racing Tax | ||||||
16 | Allocation
Fund during calendar year 1994, that excess | ||||||
17 | amount shall be redistributed (I)
to all inter-track | ||||||
18 | wagering location licensees, based on each licensee's pro | ||||||
19 | rata
pro-rata share of the total handle from inter-track | ||||||
20 | wagering and simulcast
wagering for all inter-track | ||||||
21 | wagering location licensees during the calendar
year in | ||||||
22 | which this provision is applicable; then (II) the amounts | ||||||
23 | redistributed
to each inter-track wagering location | ||||||
24 | licensee as described in subpart (I)
shall be further | ||||||
25 | redistributed as provided in subparagraph (B) of paragraph | ||||||
26 | (5)
of subsection (g) of this Section 26 provided first, |
| |||||||
| |||||||
1 | that the shares of those
amounts, which are to be | ||||||
2 | redistributed to the host track or to purses at the
host | ||||||
3 | track under subparagraph (B) of paragraph (5) of subsection | ||||||
4 | (g) of this
Section 26 shall be
redistributed based on each | ||||||
5 | host track's pro rata share of the total
inter-track
| ||||||
6 | wagering and simulcast wagering handle at all host tracks | ||||||
7 | during the calendar
year in question, and second, that any | ||||||
8 | amounts redistributed as described in
part (I) to an | ||||||
9 | inter-track wagering location licensee that accepts
wagers | ||||||
10 | on races conducted by an organization licensee that | ||||||
11 | conducts a race meet
in a county with a population in | ||||||
12 | excess of 230,000 and that borders the
Mississippi River | ||||||
13 | shall be further redistributed, effective January 1, 2017, | ||||||
14 | as provided in paragraph (7) of subsection (g) of this | ||||||
15 | Section 26, with the
portion of that
further redistribution | ||||||
16 | allocated to purses at that organization licensee to be
| ||||||
17 | divided between standardbred purses and thoroughbred | ||||||
18 | purses based on the
amounts otherwise allocated to purses | ||||||
19 | at that organization licensee during the
calendar year in | ||||||
20 | question; and (iv) 8% of the pari-mutuel handle on
| ||||||
21 | inter-track wagering wagered at
such location to satisfy | ||||||
22 | all costs and expenses of conducting its wagering. The
| ||||||
23 | remainder of the monies retained by the inter-track | ||||||
24 | wagering location licensee
shall be allocated 40% to the | ||||||
25 | location licensee and 60% to the organization
licensee | ||||||
26 | which provides the Illinois races to the location, except |
| |||||||
| |||||||
1 | that an inter-track
wagering location
licensee that | ||||||
2 | derives its license from a track located in a county with a
| ||||||
3 | population in excess of 230,000 and that borders the | ||||||
4 | Mississippi River shall
not divide any remaining retention | ||||||
5 | with the organization licensee that provides
the race or | ||||||
6 | races and an inter-track wagering location licensee that | ||||||
7 | accepts
wagers on races conducted by an organization | ||||||
8 | licensee that conducts a race meet
in a county with a | ||||||
9 | population in excess of 230,000 and that borders the
| ||||||
10 | Mississippi River shall not divide any remaining retention | ||||||
11 | with the
organization licensee.
Notwithstanding the | ||||||
12 | provisions of clauses (ii) and (iv) of this
paragraph, in | ||||||
13 | the case of the additional inter-track wagering location | ||||||
14 | licenses
authorized under paragraph (1) of this subsection | ||||||
15 | (h) by Public Act 87-110, those licensees shall pay the | ||||||
16 | following amounts as purses:
during the first 12 months the | ||||||
17 | licensee is in operation, 5.25% of
the
pari-mutuel handle | ||||||
18 | wagered at the location on races; during the second 12
| ||||||
19 | months, 5.25%; during the third 12 months, 5.75%;
during
| ||||||
20 | the fourth 12 months,
6.25%; and during the fifth 12 months | ||||||
21 | and thereafter, 6.75%. The
following amounts shall be | ||||||
22 | retained by the licensee to satisfy all costs
and expenses | ||||||
23 | of conducting its wagering: during the first 12 months the
| ||||||
24 | licensee is in operation, 8.25% of the pari-mutuel handle | ||||||
25 | wagered
at the
location; during the second 12 months, | ||||||
26 | 8.25%; during the third 12
months, 7.75%;
during the fourth |
| |||||||
| |||||||
1 | 12 months, 7.25%; and during the fifth 12 months
and
| ||||||
2 | thereafter, 6.75%.
For additional inter-track wagering | ||||||
3 | location licensees authorized under Public Act 89-16, | ||||||
4 | purses for the first 12 months the licensee is in operation | ||||||
5 | shall
be 5.75% of the pari-mutuel wagered
at the location, | ||||||
6 | purses for the second 12 months the licensee is in | ||||||
7 | operation
shall be 6.25%, and purses
thereafter shall be | ||||||
8 | 6.75%. For additional inter-track location
licensees
| ||||||
9 | authorized under Public Act 89-16, the licensee shall be | ||||||
10 | allowed to retain to satisfy
all costs and expenses: 7.75% | ||||||
11 | of the pari-mutuel handle wagered at
the location
during | ||||||
12 | its first 12 months of operation, 7.25% during its second
| ||||||
13 | 12
months of
operation, and 6.75% thereafter.
| ||||||
14 | (C) There is hereby created the Horse Racing Tax | ||||||
15 | Allocation Fund
which shall remain in existence until | ||||||
16 | December 31, 1999. Moneys
remaining in the Fund after | ||||||
17 | December 31, 1999
shall be paid into the
General Revenue | ||||||
18 | Fund. Until January 1, 2000,
all monies paid into the Horse | ||||||
19 | Racing Tax Allocation Fund pursuant to this
paragraph (11) | ||||||
20 | by inter-track wagering location licensees located in park
| ||||||
21 | districts of 500,000 population or less, or in a | ||||||
22 | municipality that is not
included within any park district | ||||||
23 | but is included within a conservation
district and is the | ||||||
24 | county seat of a county that (i) is contiguous to the state
| ||||||
25 | of Indiana and (ii) has a 1990 population of 88,257 | ||||||
26 | according to the United
States Bureau of the Census, and |
| |||||||
| |||||||
1 | operating on May 1, 1994 shall be
allocated by | ||||||
2 | appropriation as follows:
| ||||||
3 | Two-sevenths to the Department of Agriculture. | ||||||
4 | Fifty percent of
this two-sevenths shall be used to | ||||||
5 | promote the Illinois horse racing and
breeding | ||||||
6 | industry, and shall be distributed by the Department of | ||||||
7 | Agriculture
upon the advice of a 9-member committee | ||||||
8 | appointed by the Governor consisting of
the following | ||||||
9 | members: the Director of Agriculture, who shall serve | ||||||
10 | as
chairman; 2 representatives of organization | ||||||
11 | licensees conducting thoroughbred
race meetings in | ||||||
12 | this State, recommended by those licensees; 2 | ||||||
13 | representatives
of organization licensees conducting | ||||||
14 | standardbred race meetings in this State,
recommended | ||||||
15 | by those licensees; a representative of the Illinois
| ||||||
16 | Thoroughbred Breeders and Owners Foundation, | ||||||
17 | recommended by that
Foundation; a representative of | ||||||
18 | the Illinois Standardbred Owners and
Breeders | ||||||
19 | Association, recommended
by that Association; a | ||||||
20 | representative of
the Horsemen's Benevolent and | ||||||
21 | Protective Association or any successor
organization | ||||||
22 | thereto established in Illinois comprised of the | ||||||
23 | largest number of
owners and trainers, recommended by | ||||||
24 | that
Association or that successor organization; and a
| ||||||
25 | representative of the Illinois Harness Horsemen's
| ||||||
26 | Association, recommended by that Association. |
| |||||||
| |||||||
1 | Committee members shall
serve for terms of 2 years, | ||||||
2 | commencing January 1 of each even-numbered
year. If a | ||||||
3 | representative of any of the above-named entities has | ||||||
4 | not been
recommended by January 1 of any even-numbered | ||||||
5 | year, the Governor shall
appoint a committee member to | ||||||
6 | fill that position. Committee members shall
receive no | ||||||
7 | compensation for their services as members but shall be
| ||||||
8 | reimbursed for all actual and necessary expenses and | ||||||
9 | disbursements incurred
in the performance of their | ||||||
10 | official duties. The remaining 50% of this
| ||||||
11 | two-sevenths shall be distributed to county fairs for | ||||||
12 | premiums and
rehabilitation as set forth in the | ||||||
13 | Agricultural Fair Act;
| ||||||
14 | Four-sevenths to park districts or municipalities | ||||||
15 | that do not have a
park district of 500,000 population | ||||||
16 | or less for museum purposes (if an
inter-track wagering | ||||||
17 | location licensee is located in such a park district) | ||||||
18 | or
to conservation districts for museum purposes (if an | ||||||
19 | inter-track wagering
location licensee is located in a | ||||||
20 | municipality that is not included within any
park | ||||||
21 | district but is included within a conservation | ||||||
22 | district and is the county
seat of a county that (i) is | ||||||
23 | contiguous to the state of Indiana and (ii) has a
1990 | ||||||
24 | population of 88,257 according to the United States | ||||||
25 | Bureau of the Census,
except that if the conservation | ||||||
26 | district does not maintain a museum, the monies
shall |
| |||||||
| |||||||
1 | be allocated equally between the county and the | ||||||
2 | municipality in which the
inter-track wagering | ||||||
3 | location licensee is located for general purposes) or | ||||||
4 | to a
municipal recreation board for park purposes (if | ||||||
5 | an inter-track wagering
location licensee is located | ||||||
6 | in a municipality that is not included within any
park | ||||||
7 | district and park maintenance is the function of the | ||||||
8 | municipal recreation
board and the municipality has a | ||||||
9 | 1990 population of 9,302 according to the
United States | ||||||
10 | Bureau of the Census); provided that the monies are | ||||||
11 | distributed
to each park district or conservation | ||||||
12 | district or municipality that does not
have a park | ||||||
13 | district in an amount equal to four-sevenths of the | ||||||
14 | amount
collected by each inter-track wagering location | ||||||
15 | licensee within the park
district or conservation | ||||||
16 | district or municipality for the Fund. Monies that
were | ||||||
17 | paid into the Horse Racing Tax Allocation Fund before | ||||||
18 | August 9, 1991 (the effective date
of Public Act | ||||||
19 | 87-110) by an inter-track wagering location licensee
| ||||||
20 | located in a municipality that is not included within | ||||||
21 | any park district but is
included within a conservation | ||||||
22 | district as provided in this paragraph shall, as
soon | ||||||
23 | as practicable after August 9, 1991 (the effective date | ||||||
24 | of Public Act 87-110), be
allocated and paid to that | ||||||
25 | conservation district as provided in this paragraph.
| ||||||
26 | Any park district or municipality not maintaining a |
| |||||||
| |||||||
1 | museum may deposit the
monies in the corporate fund of | ||||||
2 | the park district or municipality where the
| ||||||
3 | inter-track wagering location is located, to be used | ||||||
4 | for general purposes;
and
| ||||||
5 | One-seventh to the Agricultural Premium Fund to be | ||||||
6 | used for distribution
to agricultural home economics | ||||||
7 | extension councils in accordance with "An
Act in | ||||||
8 | relation to additional support and finances for the | ||||||
9 | Agricultural and
Home Economic Extension Councils in | ||||||
10 | the several counties of this State and
making an | ||||||
11 | appropriation therefor", approved July 24, 1967.
| ||||||
12 | Until January 1, 2000, all other
monies paid into the | ||||||
13 | Horse Racing Tax
Allocation Fund pursuant to
this paragraph | ||||||
14 | (11) shall be allocated by appropriation as follows:
| ||||||
15 | Two-sevenths to the Department of Agriculture. | ||||||
16 | Fifty percent of this
two-sevenths shall be used to | ||||||
17 | promote the Illinois horse racing and breeding
| ||||||
18 | industry, and shall be distributed by the Department of | ||||||
19 | Agriculture upon the
advice of a 9-member committee | ||||||
20 | appointed by the Governor consisting of the
following | ||||||
21 | members: the Director of Agriculture, who shall serve | ||||||
22 | as chairman; 2
representatives of organization | ||||||
23 | licensees conducting thoroughbred race meetings
in | ||||||
24 | this State, recommended by those licensees; 2 | ||||||
25 | representatives of
organization licensees conducting | ||||||
26 | standardbred race meetings in this State,
recommended |
| |||||||
| |||||||
1 | by those licensees; a representative of the Illinois | ||||||
2 | Thoroughbred
Breeders and Owners Foundation, | ||||||
3 | recommended by that Foundation; a
representative of | ||||||
4 | the Illinois Standardbred Owners and Breeders | ||||||
5 | Association,
recommended by that Association; a | ||||||
6 | representative of the Horsemen's Benevolent
and | ||||||
7 | Protective Association or any successor organization | ||||||
8 | thereto established
in Illinois comprised of the | ||||||
9 | largest number of owners and trainers,
recommended by | ||||||
10 | that Association or that successor organization; and a
| ||||||
11 | representative of the Illinois Harness Horsemen's | ||||||
12 | Association, recommended by
that Association. | ||||||
13 | Committee members shall serve for terms of 2 years,
| ||||||
14 | commencing January 1 of each even-numbered year. If a | ||||||
15 | representative of any of
the above-named entities has | ||||||
16 | not been recommended by January 1 of any
even-numbered | ||||||
17 | year, the Governor shall appoint a committee member to | ||||||
18 | fill that
position. Committee members shall receive no | ||||||
19 | compensation for their services
as members but shall be | ||||||
20 | reimbursed for all actual and necessary expenses and
| ||||||
21 | disbursements incurred in the performance of their | ||||||
22 | official duties. The
remaining 50% of this | ||||||
23 | two-sevenths shall be distributed to county fairs for
| ||||||
24 | premiums and rehabilitation as set forth in the | ||||||
25 | Agricultural Fair Act;
| ||||||
26 | Four-sevenths to museums and aquariums located in |
| |||||||
| |||||||
1 | park districts of over
500,000 population; provided | ||||||
2 | that the monies are distributed in accordance with
the | ||||||
3 | previous year's distribution of the maintenance tax | ||||||
4 | for such museums and
aquariums as provided in Section 2 | ||||||
5 | of the Park District Aquarium and Museum
Act; and
| ||||||
6 | One-seventh to the Agricultural Premium Fund to be | ||||||
7 | used for distribution
to agricultural home economics | ||||||
8 | extension councils in accordance with "An Act
in | ||||||
9 | relation to additional support and finances for the | ||||||
10 | Agricultural and
Home Economic Extension Councils in | ||||||
11 | the several counties of this State and
making an | ||||||
12 | appropriation therefor", approved July 24, 1967.
This | ||||||
13 | subparagraph (C) shall be inoperative and of no force | ||||||
14 | and effect on and
after January 1, 2000.
| ||||||
15 | (D) Except as provided in paragraph (11) of this | ||||||
16 | subsection (h),
with respect to purse allocation from | ||||||
17 | inter-track wagering, the monies so
retained shall be | ||||||
18 | divided as follows:
| ||||||
19 | (i) If the inter-track wagering licensee, | ||||||
20 | except an inter-track
wagering licensee that | ||||||
21 | derives its license from an organization
licensee | ||||||
22 | located in a county with a population in excess of | ||||||
23 | 230,000 and bounded
by the Mississippi River, is | ||||||
24 | not conducting its own
race meeting during the same | ||||||
25 | dates, then the entire purse allocation shall be
to | ||||||
26 | purses at the track where the races wagered on are |
| |||||||
| |||||||
1 | being conducted.
| ||||||
2 | (ii) If the inter-track wagering licensee, | ||||||
3 | except an inter-track
wagering licensee that | ||||||
4 | derives its license from an organization
licensee | ||||||
5 | located in a county with a population in excess of | ||||||
6 | 230,000 and bounded
by the Mississippi River, is | ||||||
7 | also
conducting its own
race meeting during the | ||||||
8 | same dates, then the purse allocation shall be as
| ||||||
9 | follows: 50% to purses at the track where the races | ||||||
10 | wagered on are
being conducted; 50% to purses at | ||||||
11 | the track where the inter-track
wagering licensee | ||||||
12 | is accepting such wagers.
| ||||||
13 | (iii) If the inter-track wagering is being | ||||||
14 | conducted by an inter-track
wagering location | ||||||
15 | licensee, except an inter-track wagering location | ||||||
16 | licensee
that derives its license from an | ||||||
17 | organization licensee located in a
county with a | ||||||
18 | population in excess of 230,000 and bounded by the | ||||||
19 | Mississippi
River, the entire purse allocation for | ||||||
20 | Illinois races shall
be to purses at the track | ||||||
21 | where the race meeting being wagered on is being
| ||||||
22 | held.
| ||||||
23 | (12) The Board shall have all powers necessary and | ||||||
24 | proper to fully
supervise and control the conduct of
| ||||||
25 | inter-track wagering and simulcast
wagering by inter-track | ||||||
26 | wagering licensees and inter-track wagering location
|
| |||||||
| |||||||
1 | licensees, including, but not
limited to the following:
| ||||||
2 | (A) The Board is vested with power to promulgate | ||||||
3 | reasonable rules and
regulations for the purpose of | ||||||
4 | administering the
conduct of this
wagering and to | ||||||
5 | prescribe reasonable rules, regulations and conditions | ||||||
6 | under
which such wagering shall be held and conducted. | ||||||
7 | Such rules and regulations
are to provide for the | ||||||
8 | prevention of practices detrimental to the public
| ||||||
9 | interest and for
the best interests of said wagering | ||||||
10 | and to impose penalties
for violations thereof.
| ||||||
11 | (B) The Board, and any person or persons to whom it | ||||||
12 | delegates this
power, is vested with the power to enter | ||||||
13 | the
facilities of any licensee to determine whether | ||||||
14 | there has been
compliance with the provisions of this | ||||||
15 | Act and the rules and regulations
relating to the | ||||||
16 | conduct of such wagering.
| ||||||
17 | (C) The Board, and any person or persons to whom it | ||||||
18 | delegates this
power, may eject or exclude from any | ||||||
19 | licensee's facilities, any person whose
conduct or | ||||||
20 | reputation
is such that his presence on such premises | ||||||
21 | may, in the opinion of the Board,
call into the | ||||||
22 | question the honesty and integrity of, or interfere | ||||||
23 | with the
orderly conduct of such wagering; provided, | ||||||
24 | however, that no person shall
be excluded or ejected | ||||||
25 | from such premises solely on the grounds of race,
| ||||||
26 | color, creed, national origin, ancestry, or sex.
|
| |||||||
| |||||||
1 | (D) (Blank).
| ||||||
2 | (E) The Board is vested with the power to appoint | ||||||
3 | delegates to execute
any of the powers granted to it | ||||||
4 | under this Section for the purpose of
administering | ||||||
5 | this wagering and any
rules and
regulations
| ||||||
6 | promulgated in accordance with this Act.
| ||||||
7 | (F) The Board shall name and appoint a State | ||||||
8 | director of this wagering
who shall be a representative | ||||||
9 | of the Board and whose
duty it shall
be to supervise | ||||||
10 | the conduct of inter-track wagering as may be provided | ||||||
11 | for
by the rules and regulations of the Board; such | ||||||
12 | rules and regulation shall
specify the method of | ||||||
13 | appointment and the Director's powers, authority and
| ||||||
14 | duties.
| ||||||
15 | (G) The Board is vested with the power to impose | ||||||
16 | civil penalties of up
to $5,000 against individuals and | ||||||
17 | up to $10,000 against
licensees for each violation of | ||||||
18 | any provision of
this Act relating to the conduct of | ||||||
19 | this wagering, any
rules adopted
by the Board, any | ||||||
20 | order of the Board or any other action which in the | ||||||
21 | Board's
discretion, is a detriment or impediment to | ||||||
22 | such wagering.
| ||||||
23 | (13) The Department of Agriculture may enter into | ||||||
24 | agreements with
licensees authorizing such licensees to | ||||||
25 | conduct inter-track
wagering on races to be held at the | ||||||
26 | licensed race meetings conducted by the
Department of |
| |||||||
| |||||||
1 | Agriculture. Such
agreement shall specify the races of the | ||||||
2 | Department of Agriculture's
licensed race meeting upon | ||||||
3 | which the licensees will conduct wagering. In the
event | ||||||
4 | that a licensee
conducts inter-track pari-mutuel wagering | ||||||
5 | on races from the Illinois State Fair
or DuQuoin State Fair | ||||||
6 | which are in addition to the licensee's previously
approved | ||||||
7 | racing program, those races shall be considered a separate | ||||||
8 | racing day
for the
purpose of determining the daily handle | ||||||
9 | and computing the privilege or
pari-mutuel tax on
that | ||||||
10 | daily handle as provided in Sections 27
and 27.1. Such
| ||||||
11 | agreements shall be approved by the Board before such | ||||||
12 | wagering may be
conducted. In determining whether to grant | ||||||
13 | approval, the Board shall give
due consideration to the | ||||||
14 | best interests of the public and of horse racing.
The | ||||||
15 | provisions of paragraphs (1), (8), (8.1), and (8.2) of
| ||||||
16 | subsection (h) of this
Section which are not specified in | ||||||
17 | this paragraph (13) shall not apply to
licensed race | ||||||
18 | meetings conducted by the Department of Agriculture at the
| ||||||
19 | Illinois State Fair in Sangamon County or the DuQuoin State | ||||||
20 | Fair in Perry
County, or to any wagering conducted on
those | ||||||
21 | race meetings. | ||||||
22 | (14) An inter-track wagering location license | ||||||
23 | authorized by the Board in 2016 that is owned and operated | ||||||
24 | by a race track in Rock Island County shall be transferred | ||||||
25 | to a commonly owned race track in Cook County on August 12, | ||||||
26 | 2016 (the effective date of Public Act 99-757). The |
| |||||||
| |||||||
1 | licensee shall retain its status in relation to purse | ||||||
2 | distribution under paragraph (11) of this subsection (h) | ||||||
3 | following the transfer to the new entity. The pari-mutuel | ||||||
4 | tax credit under Section 32.1 shall not be applied toward | ||||||
5 | any pari-mutuel tax obligation of the inter-track wagering | ||||||
6 | location licensee of the license that is transferred under | ||||||
7 | this paragraph (14).
| ||||||
8 | (i) Notwithstanding the other provisions of this Act, the | ||||||
9 | conduct of
wagering at wagering facilities is authorized on all | ||||||
10 | days, except as limited by
subsection (b) of Section 19 of this | ||||||
11 | Act.
| ||||||
12 | (Source: P.A. 99-756, eff. 8-12-16; 99-757, eff. 8-12-16; | ||||||
13 | 100-201, eff. 8-18-17; 100-627, eff. 7-20-18; 100-1152, eff. | ||||||
14 | 12-14-18; revised 1-13-19.)
| ||||||
15 | (230 ILCS 5/26.8) | ||||||
16 | Sec. 26.8. Beginning on February 1, 2014 and through | ||||||
17 | December 31, 2020 , each wagering licensee may impose a | ||||||
18 | surcharge of up to 0.5% on winning wagers and winnings from | ||||||
19 | wagers. The surcharge shall be deducted from winnings prior to | ||||||
20 | payout. All amounts collected from the imposition of this | ||||||
21 | surcharge shall be evenly distributed to the organization | ||||||
22 | licensee and the purse account of the organization licensee | ||||||
23 | with which the licensee is affiliated. The amounts distributed | ||||||
24 | under this Section shall be in addition to the amounts paid | ||||||
25 | pursuant to paragraph (10) of subsection (h) of Section 26, |
| |||||||
| |||||||
1 | Section 26.3, Section 26.4, Section 26.5, and Section 26.7.
| ||||||
2 | (Source: P.A. 99-756, eff. 8-12-16; 100-627, eff. 7-20-18.) | ||||||
3 | (230 ILCS 5/26.9) | ||||||
4 | Sec. 26.9. Beginning on February 1, 2014 and through | ||||||
5 | December 31, 2020 , in addition to the surcharge imposed in | ||||||
6 | Sections 26.3, 26.4, 26.5, 26.7, and 26.8 of this Act, each | ||||||
7 | licensee shall impose a surcharge of 0.2% on winning wagers and | ||||||
8 | winnings from wagers. The surcharge shall be deducted from | ||||||
9 | winnings prior to payout. All amounts collected from the | ||||||
10 | surcharges imposed under this Section shall be remitted to the | ||||||
11 | Board. From amounts collected under this Section, the Board | ||||||
12 | shall deposit an amount not to exceed $100,000 annually into | ||||||
13 | the Quarter Horse Purse Fund and all remaining amounts into the | ||||||
14 | Horse Racing Fund.
| ||||||
15 | (Source: P.A. 99-756, eff. 8-12-16; 100-627, eff. 7-20-18.) | ||||||
16 | (230 ILCS 5/27) (from Ch. 8, par. 37-27) | ||||||
17 | Sec. 27. (a) In addition to the organization license fee | ||||||
18 | provided
by this Act, until January 1, 2000, a
graduated | ||||||
19 | privilege tax is hereby
imposed for conducting
the pari-mutuel | ||||||
20 | system of wagering permitted under this
Act. Until January 1, | ||||||
21 | 2000, except as provided in subsection (g) of
Section 27 of | ||||||
22 | this Act, all of
the breakage of each racing day held by any | ||||||
23 | licensee in the State shall be paid
to the State.
Until January | ||||||
24 | 1, 2000, such daily graduated privilege tax shall be paid by
|
| |||||||
| |||||||
1 | the
licensee from the amount permitted to be retained under | ||||||
2 | this Act.
Until January 1, 2000, each day's
graduated privilege | ||||||
3 | tax, breakage, and Horse Racing Tax Allocation
funds shall be | ||||||
4 | remitted to the Department of Revenue within 48 hours after the
| ||||||
5 | close of the racing day upon which it is assessed or within | ||||||
6 | such other time as
the Board prescribes. The privilege tax | ||||||
7 | hereby imposed, until January
1, 2000, shall be a flat tax at
| ||||||
8 | the rate of 2% of the daily pari-mutuel handle except as | ||||||
9 | provided in Section
27.1. | ||||||
10 | In addition, every organization licensee, except as
| ||||||
11 | provided in Section 27.1 of this Act, which conducts multiple
| ||||||
12 | wagering shall pay, until January 1, 2000,
as a privilege tax | ||||||
13 | on multiple
wagers an amount
equal to 1.25% of all moneys | ||||||
14 | wagered each day on such multiple wagers,
plus an additional | ||||||
15 | amount equal to 3.5% of the amount wagered each day on any
| ||||||
16 | other multiple wager which involves a single
betting interest | ||||||
17 | on 3 or more horses. The licensee shall remit the amount of
| ||||||
18 | such taxes to the Department of Revenue within 48 hours after | ||||||
19 | the close of
the racing day on which it is assessed or within | ||||||
20 | such other time as the Board
prescribes. | ||||||
21 | This subsection (a) shall be inoperative and of no force | ||||||
22 | and effect on and
after January 1, 2000. | ||||||
23 | (a-5) Beginning on January 1, 2000, a
flat
pari-mutuel tax | ||||||
24 | at the rate of 1.5% of
the daily
pari-mutuel handle is imposed | ||||||
25 | at all pari-mutuel wagering facilities and on advance deposit | ||||||
26 | wagering from a location other than a wagering facility, except |
| |||||||
| |||||||
1 | as otherwise provided for in this subsection (a-5). In addition | ||||||
2 | to the pari-mutuel tax imposed on advance deposit wagering | ||||||
3 | pursuant to this subsection (a-5), beginning on August 24, 2012 | ||||||
4 | (the effective date of Public Act 97-1060) and through December | ||||||
5 | 31, 2020 , an additional pari-mutuel tax at the rate of 0.25% | ||||||
6 | shall be imposed on advance deposit wagering. Until August 25, | ||||||
7 | 2012, the additional 0.25% pari-mutuel tax imposed on advance | ||||||
8 | deposit wagering by Public Act 96-972 shall be deposited into | ||||||
9 | the Quarter Horse Purse Fund, which shall be created as a | ||||||
10 | non-appropriated trust fund administered by the Board for | ||||||
11 | grants to thoroughbred organization licensees for payment of | ||||||
12 | purses for quarter horse races conducted by the organization | ||||||
13 | licensee. Beginning on August 26, 2012, the additional 0.25% | ||||||
14 | pari-mutuel tax imposed on advance deposit wagering shall be | ||||||
15 | deposited into the Standardbred Purse Fund, which shall be | ||||||
16 | created as a non-appropriated trust fund administered by the | ||||||
17 | Board, for grants to the standardbred organization licensees | ||||||
18 | for payment of purses for standardbred horse races conducted by | ||||||
19 | the organization licensee. Thoroughbred organization licensees | ||||||
20 | may petition the Board to conduct quarter horse racing and | ||||||
21 | receive purse grants from the Quarter Horse Purse Fund. The | ||||||
22 | Board shall have complete discretion in distributing the | ||||||
23 | Quarter Horse Purse Fund to the petitioning organization | ||||||
24 | licensees. Beginning on July 26, 2010 (the effective date of | ||||||
25 | Public Act 96-1287), a pari-mutuel tax at the rate of 0.75% of | ||||||
26 | the daily pari-mutuel handle is imposed at a pari-mutuel |
| |||||||
| |||||||
1 | facility whose license is derived from a track located in a | ||||||
2 | county that borders the Mississippi River and conducted live | ||||||
3 | racing in the previous year. The pari-mutuel tax imposed by | ||||||
4 | this subsection (a-5)
shall be remitted to the Department of
| ||||||
5 | Revenue within 48 hours after the close of the racing day upon | ||||||
6 | which it is
assessed or within such other time as the Board | ||||||
7 | prescribes. | ||||||
8 | (a-10) Beginning on the date when an organization licensee | ||||||
9 | begins conducting gaming pursuant to an organization gaming | ||||||
10 | license, the following pari-mutuel tax is imposed upon an | ||||||
11 | organization licensee on Illinois races at the licensee's | ||||||
12 | racetrack: | ||||||
13 | 1.5% of the pari-mutuel handle at or below the average | ||||||
14 | daily pari-mutuel handle for 2011. | ||||||
15 | 2% of the pari-mutuel handle above the average daily | ||||||
16 | pari-mutuel handle for 2011 up to 125% of the average daily | ||||||
17 | pari-mutuel handle for 2011. | ||||||
18 | 2.5% of the pari-mutuel handle 125% or more above the | ||||||
19 | average daily pari-mutuel handle for 2011 up to 150% of the | ||||||
20 | average daily pari-mutuel handle for 2011. | ||||||
21 | 3% of the pari-mutuel handle 150% or more above the | ||||||
22 | average daily pari-mutuel handle for 2011 up to 175% of the | ||||||
23 | average daily pari-mutuel handle for 2011. | ||||||
24 | 3.5% of the pari-mutuel handle 175% or more above the | ||||||
25 | average daily pari-mutuel handle for 2011. | ||||||
26 | The pari-mutuel tax imposed by this subsection (a-10) shall |
| |||||||
| |||||||
1 | be remitted to the Board within 48 hours after the close of the | ||||||
2 | racing day upon which it is assessed or within such other time | ||||||
3 | as the Board prescribes. | ||||||
4 | (b) On or before December 31, 1999, in
the event that any | ||||||
5 | organization
licensee conducts
2 separate programs
of races on | ||||||
6 | any day, each such program shall be considered a separate
| ||||||
7 | racing day for purposes of determining the daily handle and | ||||||
8 | computing
the privilege tax on such daily handle as provided in | ||||||
9 | subsection (a) of
this Section. | ||||||
10 | (c) Licensees shall at all times keep accurate
books
and | ||||||
11 | records of all monies wagered on each day of a race meeting and | ||||||
12 | of
the taxes paid to the Department of Revenue under the | ||||||
13 | provisions of this
Section. The Board or its duly authorized | ||||||
14 | representative or
representatives shall at all reasonable | ||||||
15 | times have access to such
records for the purpose of examining | ||||||
16 | and checking the same and
ascertaining whether the proper | ||||||
17 | amount of taxes is being paid as
provided. The Board shall | ||||||
18 | require verified reports and a statement of
the total of all | ||||||
19 | monies wagered daily at each wagering facility upon which
the | ||||||
20 | taxes are assessed and may prescribe forms upon which such | ||||||
21 | reports
and statement shall be made. | ||||||
22 | (d) Before a license is issued or re-issued, the licensee | ||||||
23 | shall post a bond in the sum of $500,000 to the State of | ||||||
24 | Illinois. The bond shall be used to guarantee that the licensee | ||||||
25 | faithfully makes the payments, keeps the books and records and | ||||||
26 | makes reports, and conducts games of chance in conformity with |
| |||||||
| |||||||
1 | this Act and the rules adopted by the Board. The bond shall not | ||||||
2 | be canceled by a surety on less than 30 days' notice in writing | ||||||
3 | to the Board. If a bond is canceled and the licensee fails to | ||||||
4 | file a new bond with the Board in the required amount on or | ||||||
5 | before the effective date of cancellation, the licensee's | ||||||
6 | license shall be revoked. The total and aggregate liability of | ||||||
7 | the surety on the bond is limited to the amount specified in | ||||||
8 | the bond. Any licensee failing or refusing to pay the amount
of | ||||||
9 | any tax due under this Section shall be guilty of a business | ||||||
10 | offense
and upon conviction shall be fined not more than $5,000 | ||||||
11 | in addition to
the amount found due as tax under this Section. | ||||||
12 | Each day's violation
shall constitute a separate offense. All | ||||||
13 | fines paid into Court by a licensee hereunder shall be | ||||||
14 | transmitted and paid over by
the Clerk of the Court to the | ||||||
15 | Board. | ||||||
16 | (e) No other license fee, privilege tax, excise tax, or
| ||||||
17 | racing fee, except as provided in this Act, shall be assessed | ||||||
18 | or
collected from any such licensee by the State. | ||||||
19 | (f) No other license fee, privilege tax, excise tax or | ||||||
20 | racing fee shall be
assessed or collected from any such | ||||||
21 | licensee by units of local government
except as provided in | ||||||
22 | paragraph 10.1 of subsection (h) and subsection (f) of
Section | ||||||
23 | 26 of this Act. However, any municipality that has a Board | ||||||
24 | licensed
horse race meeting at a race track wholly within its | ||||||
25 | corporate boundaries or a
township that has a Board licensed | ||||||
26 | horse race meeting at a race track wholly
within the |
| |||||||
| |||||||
1 | unincorporated area of the township may charge a local
| ||||||
2 | amusement tax not to exceed 10¢ per admission to such horse | ||||||
3 | race meeting
by the enactment of an ordinance. However, any | ||||||
4 | municipality or county
that has a Board licensed inter-track | ||||||
5 | wagering location facility wholly
within its corporate | ||||||
6 | boundaries may each impose an admission fee not
to exceed $1.00 | ||||||
7 | per admission to such inter-track wagering location facility,
| ||||||
8 | so that a total of not more than $2.00 per admission may be | ||||||
9 | imposed.
Except as provided in subparagraph (g) of Section 27 | ||||||
10 | of this Act, the
inter-track wagering location licensee shall | ||||||
11 | collect any and all such fees
and within 48 hours remit the | ||||||
12 | fees to the Board as the Board prescribes , which shall, | ||||||
13 | pursuant to
rule, cause the fees to be distributed to the | ||||||
14 | county or municipality. | ||||||
15 | (g) Notwithstanding any provision in this Act to the | ||||||
16 | contrary, if in any
calendar year the total taxes and fees from | ||||||
17 | wagering on live racing and from
inter-track wagering required | ||||||
18 | to be collected from
licensees and distributed under this Act | ||||||
19 | to all State and local governmental
authorities exceeds the | ||||||
20 | amount of such taxes and fees distributed to each State
and | ||||||
21 | local governmental authority to which each State and local | ||||||
22 | governmental
authority was entitled under this Act for calendar | ||||||
23 | year 1994, then the first
$11 million of that excess amount | ||||||
24 | shall be allocated at the earliest possible
date for | ||||||
25 | distribution as purse money for the succeeding calendar year.
| ||||||
26 | Upon reaching the 1994 level, and until the excess amount of |
| |||||||
| |||||||
1 | taxes and fees
exceeds $11 million, the Board shall direct all | ||||||
2 | licensees to cease paying the
subject taxes and fees and the | ||||||
3 | Board shall direct all licensees to allocate any such excess | ||||||
4 | amount for purses as
follows: | ||||||
5 | (i) the excess amount shall be initially divided | ||||||
6 | between thoroughbred and
standardbred purses based on the | ||||||
7 | thoroughbred's and standardbred's respective
percentages | ||||||
8 | of total Illinois live wagering in calendar year 1994; | ||||||
9 | (ii) each thoroughbred and standardbred organization | ||||||
10 | licensee issued an
organization licensee in that | ||||||
11 | succeeding allocation year shall
be
allocated an amount | ||||||
12 | equal to the product of its percentage of total
Illinois
| ||||||
13 | live thoroughbred or standardbred wagering in calendar | ||||||
14 | year 1994 (the total to
be determined based on the sum of | ||||||
15 | 1994 on-track wagering for all organization
licensees | ||||||
16 | issued organization licenses in both the allocation year | ||||||
17 | and the
preceding year) multiplied by
the total amount | ||||||
18 | allocated for standardbred or thoroughbred purses, | ||||||
19 | provided
that the first $1,500,000 of the amount allocated | ||||||
20 | to standardbred
purses under item (i) shall be allocated to | ||||||
21 | the Department of
Agriculture to be expended with the | ||||||
22 | assistance and advice of the Illinois
Standardbred | ||||||
23 | Breeders Funds Advisory Board for the purposes listed in
| ||||||
24 | subsection (g) of Section 31 of this Act, before the amount | ||||||
25 | allocated to
standardbred purses under item (i) is | ||||||
26 | allocated to standardbred
organization licensees in the |
| |||||||
| |||||||
1 | succeeding allocation year. | ||||||
2 | To the extent the excess amount of taxes and fees to be | ||||||
3 | collected and
distributed to State and local governmental | ||||||
4 | authorities exceeds $11 million,
that excess amount shall be | ||||||
5 | collected and distributed to State and local
authorities as | ||||||
6 | provided for under this Act. | ||||||
7 | (Source: P.A. 99-756, eff. 8-12-16; 100-627, eff. 7-20-18.)
| ||||||
8 | (230 ILCS 5/29) (from Ch. 8, par. 37-29)
| ||||||
9 | Sec. 29.
(a) After the privilege or pari-mutuel tax | ||||||
10 | established in
Sections 26(f), 27, and 27.1 is paid to the | ||||||
11 | State from
the monies
retained by the
organization licensee | ||||||
12 | pursuant to Sections 26, 26.2, and
26.3, the remainder of those | ||||||
13 | monies
retained pursuant to Sections 26 and 26.2, except as
| ||||||
14 | provided in subsection (g) of Section 27 of this Act, shall be
| ||||||
15 | allocated evenly to the organization licensee and as purses.
| ||||||
16 | (b) (Blank).
| ||||||
17 | (c) (Blank).
| ||||||
18 | (d) From the amounts generated for purses from all sources, | ||||||
19 | including, but not limited to, amounts generated from wagering | ||||||
20 | conducted by organization licensees, organization gaming | ||||||
21 | licensees, inter-track wagering licensees, inter-track | ||||||
22 | wagering location licensees, and advance deposit wagering | ||||||
23 | licensees, an organization licensee shall pay to an | ||||||
24 | organization representing the largest number of horse owners | ||||||
25 | and trainers in Illinois, for thoroughbred and standardbred |
| |||||||
| |||||||
1 | horses that race at the track of the organization licensee, an | ||||||
2 | amount equal to at least 5% of any and all revenue earned by | ||||||
3 | the organization licensee for purses for that calendar year. A | ||||||
4 | contract with the appropriate thoroughbred or standardbred | ||||||
5 | horsemen organization shall be negotiated and signed by the | ||||||
6 | organization licensee before the beginning of each calendar | ||||||
7 | year. Amounts may be used for any legal purpose, including, but | ||||||
8 | not limited to, operational expenses, programs for backstretch | ||||||
9 | workers, retirement plans, diversity scholarships, horse | ||||||
10 | aftercare programs, workers compensation insurance fees, and | ||||||
11 | horse ownership programs. Financial statements highlighting | ||||||
12 | how the funding is spent shall be provided upon request to the | ||||||
13 | organization licensee. The appropriate thoroughbred or | ||||||
14 | standardbred horsemen organization shall make that information | ||||||
15 | available on its website. | ||||||
16 | Each organization licensee and inter-track wagering | ||||||
17 | licensee
from the money retained for purses as
set forth in | ||||||
18 | subsection (a) of this Section,
shall pay to an
organization | ||||||
19 | representing the largest number of horse owners and trainers
| ||||||
20 | which has negotiated a
contract with the organization licensee | ||||||
21 | for such purpose an amount equal to
at least 1% of the | ||||||
22 | organization licensee's and inter-track wagering
licensee's | ||||||
23 | retention of the pari-mutuel
handle
for
the racing season. Each | ||||||
24 | inter-track wagering location licensee, from the
4% of its | ||||||
25 | handle required to be paid as purses under paragraph
(11) of
| ||||||
26 | subsection (h) of Section 26 of this Act, shall pay to the |
| |||||||
| |||||||
1 | contractually
established representative organization 2% of | ||||||
2 | that 4%, provided that the
payments so made to the organization | ||||||
3 | shall not exceed a total of $125,000 in
any calendar
year. Such | ||||||
4 | contract shall be negotiated and signed prior to
the beginning | ||||||
5 | of the racing season.
| ||||||
6 | (Source: P.A. 91-40, eff. 6-25-99.)
| ||||||
7 | (230 ILCS 5/30) (from Ch. 8, par. 37-30)
| ||||||
8 | Sec. 30.
(a) The General Assembly declares that it is the | ||||||
9 | policy of
this State to encourage the breeding of thoroughbred | ||||||
10 | horses in this
State and the ownership of such horses by | ||||||
11 | residents of this State in
order to provide for: sufficient | ||||||
12 | numbers of high quality thoroughbred
horses to participate in | ||||||
13 | thoroughbred racing meetings in this State,
and to establish | ||||||
14 | and preserve the agricultural and commercial benefits
of such | ||||||
15 | breeding and racing industries to the State of Illinois. It is
| ||||||
16 | the intent of the General Assembly to further this policy by | ||||||
17 | the
provisions of this Act.
| ||||||
18 | (b) Each organization licensee conducting a thoroughbred
| ||||||
19 | racing meeting
pursuant to this Act shall provide at least two | ||||||
20 | races each day limited
to Illinois conceived and foaled horses | ||||||
21 | or Illinois foaled horses or
both. A minimum of 6 races shall | ||||||
22 | be conducted each week limited to
Illinois conceived and foaled | ||||||
23 | or Illinois foaled horses or both. No
horses shall be permitted | ||||||
24 | to start in such races unless duly registered
under the rules | ||||||
25 | of the Department of Agriculture.
|
| |||||||
| |||||||
1 | (c) Conditions of races under subsection (b) shall be
| ||||||
2 | commensurate
with past performance, quality, and class of | ||||||
3 | Illinois conceived and foaled
and Illinois foaled horses
| ||||||
4 | available. If, however, sufficient competition cannot be had | ||||||
5 | among
horses of that class on any day, the races may, with | ||||||
6 | consent of the
Board, be eliminated for that day and substitute | ||||||
7 | races provided.
| ||||||
8 | (d) There is hereby created a special fund of the State | ||||||
9 | Treasury to
be known as the Illinois Thoroughbred Breeders | ||||||
10 | Fund.
| ||||||
11 | Beginning on the effective date of this amendatory Act of | ||||||
12 | the 101st General Assembly, the Illinois Thoroughbred Breeders | ||||||
13 | Fund shall become a non-appropriated trust fund held separate | ||||||
14 | from State moneys. Expenditures from this Fund shall no longer | ||||||
15 | be subject to appropriation. | ||||||
16 | Except as provided in subsection (g) of Section 27 of this | ||||||
17 | Act, 8.5% of all
the monies received by the State as
privilege | ||||||
18 | taxes on Thoroughbred racing meetings shall be paid into the | ||||||
19 | Illinois
Thoroughbred Breeders Fund.
| ||||||
20 | Notwithstanding any provision of law to the contrary, | ||||||
21 | amounts deposited into the Illinois Thoroughbred Breeders Fund | ||||||
22 | from revenues generated by gaming pursuant to an organization | ||||||
23 | gaming license issued under the Illinois Gambling Act after the | ||||||
24 | effective date of this amendatory Act of the 101st General | ||||||
25 | Assembly shall be in addition to tax and fee amounts paid under | ||||||
26 | this Section for calendar year 2019 and thereafter. |
| |||||||
| |||||||
1 | (e) The Illinois Thoroughbred Breeders Fund shall be | ||||||
2 | administered by
the Department of Agriculture
with the advice | ||||||
3 | and assistance of the
Advisory Board created in subsection (f) | ||||||
4 | of this Section.
| ||||||
5 | (f) The Illinois Thoroughbred Breeders Fund Advisory Board | ||||||
6 | shall
consist of the Director of the Department of Agriculture, | ||||||
7 | who shall
serve as Chairman; a member of the Illinois Racing | ||||||
8 | Board, designated by
it; 2 representatives of the organization | ||||||
9 | licensees
conducting thoroughbred
racing meetings, recommended | ||||||
10 | by them; 2 representatives of the Illinois
Thoroughbred | ||||||
11 | Breeders and Owners Foundation, recommended by it; one | ||||||
12 | representative and 2
representatives of the Horsemen's | ||||||
13 | Benevolent Protective Association ; and one representative from | ||||||
14 | the Illinois Thoroughbred Horsemen's Association or any
| ||||||
15 | successor organization established in Illinois comprised of | ||||||
16 | the largest number
of owners and trainers,
recommended
by it, | ||||||
17 | with one representative of the Horsemen's Benevolent and | ||||||
18 | Protective
Association to come from its Illinois Division, and | ||||||
19 | one from its Chicago
Division . Advisory Board members shall | ||||||
20 | serve for 2 years commencing January 1
of
each odd numbered | ||||||
21 | year. If representatives of the organization licensees
| ||||||
22 | conducting thoroughbred racing meetings, the Illinois | ||||||
23 | Thoroughbred Breeders and
Owners Foundation, and the | ||||||
24 | Horsemen's Benevolent Protection Association , and the Illinois | ||||||
25 | Thoroughbred Horsemen's Association have
not been recommended | ||||||
26 | by January 1, of each odd numbered year, the Director of
the |
| |||||||
| |||||||
1 | Department of Agriculture shall make an appointment for the | ||||||
2 | organization
failing to so recommend a member of the Advisory | ||||||
3 | Board. Advisory Board members
shall receive no compensation for | ||||||
4 | their services as members but shall be
reimbursed for all | ||||||
5 | actual and necessary expenses and disbursements incurred in
the | ||||||
6 | execution of their official duties.
| ||||||
7 | (g) No monies shall be expended from the Illinois | ||||||
8 | Thoroughbred
Breeders Fund except as appropriated by the | ||||||
9 | General Assembly. Monies expended
appropriated from the | ||||||
10 | Illinois Thoroughbred Breeders Fund shall be
expended by the | ||||||
11 | Department of Agriculture,
with the advice and
assistance of | ||||||
12 | the Illinois Thoroughbred Breeders Fund Advisory Board,
for the | ||||||
13 | following purposes only:
| ||||||
14 | (1) To provide purse supplements to owners of horses | ||||||
15 | participating
in races limited to Illinois conceived and | ||||||
16 | foaled and Illinois foaled
horses. Any such purse | ||||||
17 | supplements shall not be included in and shall
be paid in | ||||||
18 | addition to any purses, stakes, or breeders' awards offered
| ||||||
19 | by each organization licensee as determined by agreement | ||||||
20 | between such
organization licensee and an organization | ||||||
21 | representing the horsemen. No
monies from the Illinois | ||||||
22 | Thoroughbred Breeders Fund shall be used to provide
purse | ||||||
23 | supplements for claiming races in which the minimum | ||||||
24 | claiming price is
less than $7,500.
| ||||||
25 | (2) To provide stakes and awards to be paid to the | ||||||
26 | owners of the
winning horses in certain races limited to |
| |||||||
| |||||||
1 | Illinois conceived and foaled
and Illinois foaled horses | ||||||
2 | designated as stakes races.
| ||||||
3 | (2.5) To provide an award to the owner or owners of an | ||||||
4 | Illinois
conceived and foaled or Illinois foaled horse that | ||||||
5 | wins a
maiden special weight, an allowance, overnight | ||||||
6 | handicap race, or
claiming race with claiming price of | ||||||
7 | $10,000 or more providing the race
is not restricted
to | ||||||
8 | Illinois conceived and foaled or Illinois foaled horses.
| ||||||
9 | Awards shall
also be provided to the owner or owners of | ||||||
10 | Illinois conceived and foaled and
Illinois foaled horses | ||||||
11 | that place second or third in those races. To the
extent
| ||||||
12 | that additional moneys are required to pay the minimum | ||||||
13 | additional awards of 40%
of the purse the horse earns for | ||||||
14 | placing first, second or third in those races
for Illinois | ||||||
15 | foaled horses and of 60% of the purse the horse earns for | ||||||
16 | placing
first, second or third in those races for Illinois
| ||||||
17 | conceived and foaled horses, those moneys shall be provided | ||||||
18 | from the purse
account at the track where earned.
| ||||||
19 | (3) To provide stallion awards to the owner or owners | ||||||
20 | of any
stallion that is duly registered with the Illinois | ||||||
21 | Thoroughbred Breeders
Fund Program prior to the effective | ||||||
22 | date of this amendatory Act of 1995 whose
duly registered | ||||||
23 | Illinois conceived and foaled offspring wins a race | ||||||
24 | conducted
at an Illinois
thoroughbred racing meeting other | ||||||
25 | than a claiming race , provided that the stallion stood | ||||||
26 | service within Illinois at the time the offspring was |
| |||||||
| |||||||
1 | conceived and that the stallion did not stand for service | ||||||
2 | outside of Illinois at any time during the year in which | ||||||
3 | the offspring was conceived . Such
award
shall not be paid | ||||||
4 | to the owner or owners of an Illinois stallion that served
| ||||||
5 | outside this State at any time during the calendar year in | ||||||
6 | which such race was
conducted.
| ||||||
7 | (4) To provide $75,000 annually for purses to be
| ||||||
8 | distributed to
county fairs that provide for the running of | ||||||
9 | races during each county
fair exclusively for the | ||||||
10 | thoroughbreds conceived and foaled in
Illinois. The | ||||||
11 | conditions of the races shall be developed by the county
| ||||||
12 | fair association and reviewed by the Department with the | ||||||
13 | advice and
assistance of
the Illinois Thoroughbred | ||||||
14 | Breeders Fund Advisory Board. There shall be no
wagering of | ||||||
15 | any kind on the running
of
Illinois conceived and foaled | ||||||
16 | races at county fairs.
| ||||||
17 | (4.1) To provide purse money for an Illinois stallion | ||||||
18 | stakes program.
| ||||||
19 | (5) No less than 90% 80% of all monies expended | ||||||
20 | appropriated from the Illinois
Thoroughbred Breeders Fund | ||||||
21 | shall be expended for the purposes in (1), (2),
(2.5), (3), | ||||||
22 | (4), (4.1), and (5) as shown above.
| ||||||
23 | (6) To provide for educational programs regarding the | ||||||
24 | thoroughbred
breeding industry.
| ||||||
25 | (7) To provide for research programs concerning the | ||||||
26 | health,
development and care of the thoroughbred horse.
|
| |||||||
| |||||||
1 | (8) To provide for a scholarship and training program | ||||||
2 | for students
of equine veterinary medicine.
| ||||||
3 | (9) To provide for dissemination of public information | ||||||
4 | designed to
promote the breeding of thoroughbred horses in | ||||||
5 | Illinois.
| ||||||
6 | (10) To provide for all expenses incurred in the | ||||||
7 | administration of
the Illinois Thoroughbred Breeders Fund.
| ||||||
8 | (h) The Illinois Thoroughbred Breeders Fund is not subject | ||||||
9 | to administrative charges or chargebacks, including, but not | ||||||
10 | limited to, those authorized under Section 8h of the State | ||||||
11 | Finance Act. Whenever the Governor finds that the amount in the | ||||||
12 | Illinois
Thoroughbred Breeders Fund is more than the total of | ||||||
13 | the outstanding
appropriations from such fund, the Governor | ||||||
14 | shall notify the State
Comptroller and the State Treasurer of | ||||||
15 | such fact. The Comptroller and
the State Treasurer, upon | ||||||
16 | receipt of such notification, shall transfer
such excess amount | ||||||
17 | from the Illinois Thoroughbred Breeders Fund to the
General | ||||||
18 | Revenue Fund.
| ||||||
19 | (i) A sum equal to 13% of the first prize money of every | ||||||
20 | purse won by an Illinois foaled or Illinois conceived and | ||||||
21 | foaled horse in races not limited to Illinois foaled horses or | ||||||
22 | Illinois conceived and foaled horses, or both, shall be paid by | ||||||
23 | the organization licensee conducting the horse race meeting. | ||||||
24 | Such sum shall be paid 50% from the organization licensee's | ||||||
25 | share of the money wagered and 50% from the purse account as | ||||||
26 | follows: 11 1/2% to the breeder of the winning horse and 1 1/2% |
| |||||||
| |||||||
1 | to the organization representing thoroughbred breeders and | ||||||
2 | owners who representative serves on the Illinois Thoroughbred | ||||||
3 | Breeders Fund Advisory Board for verifying the amounts of | ||||||
4 | breeders' awards earned, ensuring their distribution in | ||||||
5 | accordance with this Act, and servicing and promoting the | ||||||
6 | Illinois thoroughbred horse racing industry. Beginning in the | ||||||
7 | calendar year in which an organization licensee that is | ||||||
8 | eligible to receive payments under paragraph (13) of subsection | ||||||
9 | (g) of Section 26 of this Act begins to receive funds from | ||||||
10 | gaming pursuant to an organization gaming license issued under | ||||||
11 | the Illinois Gambling Act, a sum equal to 21 1/2% of the first | ||||||
12 | prize money of every purse won by an Illinois foaled or an | ||||||
13 | Illinois conceived and foaled horse in races not limited to an | ||||||
14 | Illinois conceived and foaled horse, or both, shall be paid 30% | ||||||
15 | from the organization licensee's account and 70% from the purse | ||||||
16 | account as follows: 20% to the breeder of the winning horse and | ||||||
17 | 1 1/2% to the organization representing thoroughbred breeders | ||||||
18 | and owners whose representatives serve on the Illinois | ||||||
19 | Thoroughbred Breeders Fund Advisory Board for verifying the | ||||||
20 | amounts of breeders' awards earned, ensuring their | ||||||
21 | distribution in accordance with this Act, and servicing and | ||||||
22 | promoting the Illinois Thoroughbred racing industry. A sum | ||||||
23 | equal to 12 1/2% of the first prize money of every purse
won by | ||||||
24 | an Illinois foaled or an Illinois conceived and foaled horse in
| ||||||
25 | races not limited to Illinois foaled horses or Illinois | ||||||
26 | conceived and
foaled horses, or both, shall be paid by the |
| |||||||
| |||||||
1 | organization licensee
conducting the horse race meeting. Such | ||||||
2 | sum shall be paid from the organization
licensee's share of the | ||||||
3 | money wagered as follows: 11 1/2% to the breeder of
the winning | ||||||
4 | horse and 1% to the organization representing thoroughbred | ||||||
5 | breeders
and owners whose representative serves on the Illinois | ||||||
6 | Thoroughbred Breeders
Fund Advisory Board for verifying the | ||||||
7 | amounts of breeders' awards earned,
assuring their | ||||||
8 | distribution in accordance with this Act, and servicing and
| ||||||
9 | promoting the Illinois thoroughbred horse racing industry. The
| ||||||
10 | organization representing thoroughbred breeders and owners | ||||||
11 | shall cause all
expenditures of monies received under this | ||||||
12 | subsection (i) to be audited
at least annually by a registered | ||||||
13 | public accountant. The organization
shall file copies of each | ||||||
14 | annual audit with the Racing Board, the Clerk of
the House of | ||||||
15 | Representatives and the Secretary of the Senate, and shall
make | ||||||
16 | copies of each annual audit available to the public upon | ||||||
17 | request
and upon payment of the reasonable cost of photocopying | ||||||
18 | the requested
number of copies. Such payments shall not reduce | ||||||
19 | any award to the owner of the
horse or reduce the taxes payable | ||||||
20 | under this Act. Upon completion of its
racing meet, each | ||||||
21 | organization licensee shall deliver to the organization
| ||||||
22 | representing thoroughbred breeders and owners whose | ||||||
23 | representative serves on
the Illinois Thoroughbred Breeders | ||||||
24 | Fund Advisory Board a listing of all the
Illinois foaled and | ||||||
25 | the Illinois conceived and foaled horses which won
breeders' | ||||||
26 | awards and the amount of such breeders' awards under this |
| |||||||
| |||||||
1 | subsection
to verify accuracy of payments and assure proper | ||||||
2 | distribution of breeders'
awards in accordance with the | ||||||
3 | provisions of this Act. Such payments shall be
delivered by the | ||||||
4 | organization licensee within 30 days of the end of each race
| ||||||
5 | meeting.
| ||||||
6 | (j) A sum equal to 13% of the first prize money won in | ||||||
7 | every race limited to Illinois foaled horses or Illinois | ||||||
8 | conceived and foaled horses, or both, shall be paid in the | ||||||
9 | following manner by the organization licensee conducting the | ||||||
10 | horse race meeting, 50% from the organization licensee's share | ||||||
11 | of the money wagered and 50% from the purse account as follows: | ||||||
12 | 11 1/2% to the breeders of the horses in each such race which | ||||||
13 | are the official first, second, third, and fourth finishers and | ||||||
14 | 1 1/2% to the organization representing thoroughbred breeders | ||||||
15 | and owners whose representatives serve on the Illinois | ||||||
16 | Thoroughbred Breeders Fund Advisory Board for verifying the | ||||||
17 | amounts of breeders' awards earned, ensuring their proper | ||||||
18 | distribution in accordance with this Act, and servicing and | ||||||
19 | promoting the Illinois horse racing industry. Beginning in the | ||||||
20 | calendar year in which an organization licensee that is | ||||||
21 | eligible to receive payments under paragraph (13) of subsection | ||||||
22 | (g) of Section 26 of this Act begins to receive funds from | ||||||
23 | gaming pursuant to an organization gaming license issued under | ||||||
24 | the Illinois Gambling Act, a sum of 21 1/2% of every purse in a | ||||||
25 | race limited to Illinois foaled horses or Illinois conceived | ||||||
26 | and foaled horses, or both, shall be paid by the organization |
| |||||||
| |||||||
1 | licensee conducting the horse race meeting. Such sum shall be | ||||||
2 | paid 30% from the organization licensee's account and 70% from | ||||||
3 | the purse account as follows: 20% to the breeders of the horses | ||||||
4 | in each such race who are official first, second, third and | ||||||
5 | fourth finishers and 1 1/2% to the organization representing | ||||||
6 | thoroughbred breeders and owners whose representatives serve | ||||||
7 | on the Illinois Thoroughbred Breeders Fund Advisory Board for | ||||||
8 | verifying the amounts of breeders' awards earned, ensuring | ||||||
9 | their proper distribution in accordance with this Act, and | ||||||
10 | servicing and promoting the Illinois thoroughbred horse racing | ||||||
11 | industry. The organization representing thoroughbred breeders | ||||||
12 | and owners shall cause all expenditures of moneys received | ||||||
13 | under this subsection (j) to be audited at least annually by a | ||||||
14 | registered public accountant. The organization shall file | ||||||
15 | copies of each annual audit with the Racing Board, the Clerk of | ||||||
16 | the House of Representatives and the Secretary of the Senate, | ||||||
17 | and shall make copies of each annual audit available to the | ||||||
18 | public upon request and upon payment of the reasonable cost of | ||||||
19 | photocopying the requested number of copies. The copies of the | ||||||
20 | audit to the General Assembly shall be filed with the Clerk of | ||||||
21 | the House of Representatives and the Secretary of the Senate in | ||||||
22 | electronic form only, in the manner that the Clerk and the | ||||||
23 | Secretary shall direct. A sum equal to 12 1/2% of the first | ||||||
24 | prize money won in each race
limited to Illinois foaled horses | ||||||
25 | or Illinois conceived and foaled
horses, or both, shall be paid | ||||||
26 | in the following manner by the
organization licensee conducting |
| |||||||
| |||||||
1 | the horse race meeting, from the
organization licensee's share | ||||||
2 | of the money wagered: 11 1/2% to the breeders of
the horses in | ||||||
3 | each such race which are the official first, second, third
and | ||||||
4 | fourth finishers and 1% to the organization representing | ||||||
5 | thoroughbred
breeders and owners whose representative serves | ||||||
6 | on the Illinois Thoroughbred
Breeders Fund Advisory Board for | ||||||
7 | verifying the amounts of breeders' awards
earned, assuring | ||||||
8 | their proper distribution in accordance with this Act, and
| ||||||
9 | servicing and promoting the Illinois thoroughbred horse racing | ||||||
10 | industry. The
organization representing thoroughbred breeders | ||||||
11 | and owners shall cause all
expenditures of monies received | ||||||
12 | under this subsection (j) to be audited
at least annually by a | ||||||
13 | registered public accountant. The organization
shall file | ||||||
14 | copies of each annual audit with the Racing Board, the Clerk of
| ||||||
15 | the House of Representatives and the Secretary of the Senate, | ||||||
16 | and shall
make copies of each annual audit available to the | ||||||
17 | public upon request
and upon payment of the reasonable cost of | ||||||
18 | photocopying the requested
number of copies.
| ||||||
19 | The amounts 11 1/2% paid to the breeders in accordance with | ||||||
20 | this subsection
shall be distributed as follows:
| ||||||
21 | (1) 60% of such sum shall be paid to the breeder of the | ||||||
22 | horse which
finishes in the official first position;
| ||||||
23 | (2) 20% of such sum shall be paid to the breeder of the | ||||||
24 | horse which
finishes in the official second position;
| ||||||
25 | (3) 15% of such sum shall be paid to the breeder of the | ||||||
26 | horse which
finishes in the official third position; and
|
| |||||||
| |||||||
1 | (4) 5% of such sum shall be paid to the breeder of the | ||||||
2 | horse which
finishes in the official fourth position.
| ||||||
3 | Such payments shall not reduce any award to the owners of a | ||||||
4 | horse or
reduce the taxes payable under this Act. Upon | ||||||
5 | completion of its racing meet,
each organization licensee shall | ||||||
6 | deliver to the organization representing
thoroughbred breeders | ||||||
7 | and owners whose representative serves on the Illinois
| ||||||
8 | Thoroughbred Breeders Fund Advisory Board a listing of all the | ||||||
9 | Illinois foaled
and the Illinois conceived and foaled horses | ||||||
10 | which won breeders' awards and the
amount of such breeders' | ||||||
11 | awards in accordance with the provisions of this Act.
Such | ||||||
12 | payments shall be delivered by the organization licensee within | ||||||
13 | 30 days of
the end of each race meeting.
| ||||||
14 | (k) The term "breeder", as used herein, means the owner of | ||||||
15 | the mare at
the time the foal is dropped. An "Illinois foaled | ||||||
16 | horse" is a foal
dropped by a mare which enters this State on | ||||||
17 | or before December 1, in the
year in which the horse is bred,
| ||||||
18 | provided the mare remains continuously in this State until its | ||||||
19 | foal is born. An
"Illinois
foaled
horse" also means a foal born | ||||||
20 | of a mare in the same year
as the
mare enters this State on or | ||||||
21 | before March 1,
and remains in this State at
least 30
days | ||||||
22 | after foaling, is bred back during the season of the foaling to
| ||||||
23 | an
Illinois Registered Stallion (unless a veterinarian | ||||||
24 | certifies that the mare
should not be bred for health reasons), | ||||||
25 | and is not bred to a stallion
standing in any other state | ||||||
26 | during the season of foaling. An "Illinois
foaled horse" also |
| |||||||
| |||||||
1 | means a foal born in Illinois of a mare purchased at public
| ||||||
2 | auction
subsequent to the mare entering this State on or before | ||||||
3 | March 1 prior to February 1 of the foaling
year providing the | ||||||
4 | mare is owned solely by one or more Illinois residents or an
| ||||||
5 | Illinois
entity that is entirely owned by one or more Illinois | ||||||
6 | residents.
| ||||||
7 | (l) The Department of Agriculture shall, by rule, with the | ||||||
8 | advice
and assistance of the Illinois Thoroughbred Breeders | ||||||
9 | Fund Advisory
Board:
| ||||||
10 | (1) Qualify stallions for Illinois breeding; such | ||||||
11 | stallions to stand for
service within the State of Illinois | ||||||
12 | at the time of a foal's conception. Such
stallion must not | ||||||
13 | stand for service at any place outside the State of | ||||||
14 | Illinois
during the calendar year in which the foal is | ||||||
15 | conceived.
The Department of Agriculture may assess and | ||||||
16 | collect an application fee of up to $500 fees for the
| ||||||
17 | registration of Illinois-eligible stallions. All fees | ||||||
18 | collected are to be held in trust accounts for the purposes | ||||||
19 | set forth in this Act and in accordance with Section 205-15 | ||||||
20 | of the Department of Agriculture Law paid
into the Illinois | ||||||
21 | Thoroughbred Breeders Fund .
| ||||||
22 | (2) Provide for the registration of Illinois conceived | ||||||
23 | and foaled
horses and Illinois foaled horses. No such horse | ||||||
24 | shall compete in
the races limited to Illinois conceived | ||||||
25 | and foaled horses or Illinois
foaled horses or both unless | ||||||
26 | registered with the Department of
Agriculture. The |
| |||||||
| |||||||
1 | Department of Agriculture may prescribe such forms as
are | ||||||
2 | necessary to determine the eligibility of such horses. The | ||||||
3 | Department of
Agriculture may assess and collect | ||||||
4 | application fees for the registration of
Illinois-eligible | ||||||
5 | foals. All fees collected are to be held in trust accounts | ||||||
6 | for the purposes set forth in this Act and in accordance | ||||||
7 | with Section 205-15 of the Department of Agriculture Law | ||||||
8 | paid into the Illinois
Thoroughbred Breeders Fund . No | ||||||
9 | person
shall knowingly prepare or cause preparation of an | ||||||
10 | application for
registration of such foals containing | ||||||
11 | false information.
| ||||||
12 | (m) The Department of Agriculture, with the advice and | ||||||
13 | assistance of
the Illinois Thoroughbred Breeders Fund Advisory | ||||||
14 | Board, shall provide that certain races
limited to Illinois | ||||||
15 | conceived and foaled and Illinois foaled horses be
stakes races | ||||||
16 | and determine the total amount of stakes and awards to be paid
| ||||||
17 | to the owners of the winning horses in such races.
| ||||||
18 | In determining the stakes races and the amount of awards | ||||||
19 | for such races,
the Department of Agriculture shall consider | ||||||
20 | factors, including but not
limited to, the amount of money | ||||||
21 | appropriated for the Illinois Thoroughbred
Breeders Fund | ||||||
22 | program, organization licensees' contributions,
availability | ||||||
23 | of stakes caliber horses as demonstrated by past performances,
| ||||||
24 | whether the race can be coordinated into the proposed racing | ||||||
25 | dates within
organization licensees' racing dates, opportunity | ||||||
26 | for
colts and fillies
and various age groups to race, public |
| |||||||
| |||||||
1 | wagering on such races, and the
previous racing schedule.
| ||||||
2 | (n) The Board and the organization organizational licensee | ||||||
3 | shall
notify the Department of the conditions and minimum | ||||||
4 | purses for races
limited to Illinois conceived and foaled and | ||||||
5 | Illinois foaled horses
conducted for each organization | ||||||
6 | organizational licensee conducting a thoroughbred racing
| ||||||
7 | meeting. The Department of Agriculture with the advice and | ||||||
8 | assistance of
the Illinois Thoroughbred Breeders Fund Advisory | ||||||
9 | Board may allocate monies
for purse supplements for such races. | ||||||
10 | In determining whether to allocate
money and the amount, the | ||||||
11 | Department of Agriculture shall consider factors,
including | ||||||
12 | but not limited to, the amount of money appropriated for the
| ||||||
13 | Illinois Thoroughbred Breeders Fund program, the number of | ||||||
14 | races that may
occur, and the organization organizational | ||||||
15 | licensee's purse structure.
| ||||||
16 | (o) (Blank).
| ||||||
17 | (Source: P.A. 98-692, eff. 7-1-14.)
| ||||||
18 | (230 ILCS 5/30.5)
| ||||||
19 | Sec. 30.5. Illinois Racing Quarter Horse Breeders Fund.
| ||||||
20 | (a) The General Assembly declares that it is the policy of | ||||||
21 | this State to
encourage the breeding of racing quarter horses | ||||||
22 | in this State and the ownership
of such horses by residents of | ||||||
23 | this State in order to provide for sufficient
numbers of high | ||||||
24 | quality racing quarter horses in this State and to establish
| ||||||
25 | and
preserve the agricultural and commercial benefits of such |
| |||||||
| |||||||
1 | breeding and racing
industries to the State of Illinois. It is | ||||||
2 | the intent of the General Assembly
to
further this policy by | ||||||
3 | the provisions of this Act.
| ||||||
4 | (b) There is hereby created a special fund in the State | ||||||
5 | Treasury to be
known as the Illinois Racing Quarter Horse | ||||||
6 | Breeders Fund. Except as provided
in
subsection (g) of Section | ||||||
7 | 27 of this Act, 8.5% of all the moneys received by
the
State as | ||||||
8 | pari-mutuel taxes on quarter horse racing shall be paid into | ||||||
9 | the
Illinois
Racing Quarter Horse Breeders Fund. The Illinois | ||||||
10 | Racing Quarter Horse Breeders Fund shall not be subject to | ||||||
11 | administrative charges or chargebacks, including, but not
| ||||||
12 | limited to, those authorized under Section 8h of the State | ||||||
13 | Finance Act.
| ||||||
14 | (c) The Illinois Racing Quarter Horse Breeders Fund shall | ||||||
15 | be administered
by the Department of Agriculture with the | ||||||
16 | advice and assistance of the Advisory
Board created in | ||||||
17 | subsection (d) of this Section.
| ||||||
18 | (d) The Illinois Racing Quarter Horse Breeders Fund | ||||||
19 | Advisory Board shall
consist of the Director of the Department | ||||||
20 | of Agriculture, who shall serve as
Chairman; a member of the | ||||||
21 | Illinois Racing Board, designated by it; one
representative of | ||||||
22 | the organization licensees conducting pari-mutuel
quarter | ||||||
23 | horse racing meetings,
recommended by them; 2 representatives | ||||||
24 | of the Illinois Running Quarter Horse
Association, recommended | ||||||
25 | by it; and the Superintendent of Fairs and Promotions
from the | ||||||
26 | Department of Agriculture. Advisory Board members shall serve |
| |||||||
| |||||||
1 | for 2
years commencing January 1 of each odd numbered year. If | ||||||
2 | representatives have
not
been recommended by January 1 of each | ||||||
3 | odd numbered year, the Director of the
Department of | ||||||
4 | Agriculture may make an appointment for the organization | ||||||
5 | failing
to
so recommend a member of the Advisory Board. | ||||||
6 | Advisory Board members shall
receive
no compensation for their | ||||||
7 | services as members but may be reimbursed for all
actual and | ||||||
8 | necessary expenses and disbursements incurred in the execution | ||||||
9 | of
their official duties.
| ||||||
10 | (e) Moneys in No moneys shall be expended from the Illinois | ||||||
11 | Racing Quarter Horse
Breeders Fund except as appropriated by | ||||||
12 | the General Assembly. Moneys
appropriated
from the Illinois | ||||||
13 | Racing Quarter Horse Breeders Fund shall be expended by the
| ||||||
14 | Department of Agriculture, with the advice and assistance of | ||||||
15 | the Illinois
Racing
Quarter Horse Breeders Fund Advisory Board, | ||||||
16 | for the following purposes only:
| ||||||
17 | (1) To provide stakes and awards to be paid to the
| ||||||
18 | owners of the winning horses in certain races. This | ||||||
19 | provision
is limited to Illinois conceived and foaled | ||||||
20 | horses.
| ||||||
21 | (2) To provide an award to the owner or owners of an | ||||||
22 | Illinois
conceived and foaled horse that wins a race when | ||||||
23 | pari-mutuel wagering is
conducted; providing the race is | ||||||
24 | not restricted to Illinois conceived and
foaled horses.
| ||||||
25 | (3) To provide purse money for an Illinois stallion | ||||||
26 | stakes program.
|
| |||||||
| |||||||
1 | (4) To provide for purses to be distributed for the | ||||||
2 | running of races
during the Illinois State Fair and the | ||||||
3 | DuQuoin State Fair exclusively for
quarter horses | ||||||
4 | conceived and foaled in Illinois.
| ||||||
5 | (5) To provide for purses to be distributed for the | ||||||
6 | running of races
at Illinois county fairs exclusively for | ||||||
7 | quarter horses conceived and foaled
in Illinois.
| ||||||
8 | (6) To provide for purses to be distributed for running | ||||||
9 | races
exclusively for quarter horses conceived and foaled | ||||||
10 | in Illinois at locations
in Illinois determined by the | ||||||
11 | Department of Agriculture with advice and
consent of the | ||||||
12 | Illinois Racing Quarter Horse Breeders Fund Advisory | ||||||
13 | Board.
| ||||||
14 | (7) No less than 90% of all moneys appropriated from | ||||||
15 | the Illinois
Racing Quarter Horse Breeders Fund shall be | ||||||
16 | expended for the purposes in
items (1), (2), (3), (4), and | ||||||
17 | (5) of this subsection (e).
| ||||||
18 | (8) To provide for research programs concerning the | ||||||
19 | health,
development, and care of racing quarter horses.
| ||||||
20 | (9) To provide for dissemination of public information | ||||||
21 | designed to
promote the breeding of racing quarter horses | ||||||
22 | in Illinois.
| ||||||
23 | (10) To provide for expenses incurred in the | ||||||
24 | administration of the
Illinois Racing Quarter Horse | ||||||
25 | Breeders Fund.
| ||||||
26 | (f) The Department of Agriculture shall, by rule, with the |
| |||||||
| |||||||
1 | advice and
assistance of the Illinois Racing Quarter Horse | ||||||
2 | Breeders Fund Advisory Board:
| ||||||
3 | (1) Qualify stallions for Illinois breeding; such | ||||||
4 | stallions to stand
for service within the State of | ||||||
5 | Illinois, at the time of a foal's
conception. Such stallion | ||||||
6 | must not stand for service at any place outside
the State | ||||||
7 | of Illinois during the calendar year in which the foal is
| ||||||
8 | conceived. The Department of Agriculture may assess and | ||||||
9 | collect application
fees for the registration of | ||||||
10 | Illinois-eligible stallions. All fees collected
are to be | ||||||
11 | paid into the Illinois Racing Quarter Horse Breeders Fund.
| ||||||
12 | (2) Provide for the registration of Illinois conceived | ||||||
13 | and foaled
horses. No such horse shall compete in the races | ||||||
14 | limited to Illinois
conceived and foaled horses unless it | ||||||
15 | is registered with the Department of
Agriculture. The | ||||||
16 | Department of Agriculture may prescribe such forms as are
| ||||||
17 | necessary to determine the eligibility of such horses. The | ||||||
18 | Department of
Agriculture may assess and collect | ||||||
19 | application fees for the registration of
Illinois-eligible | ||||||
20 | foals. All fees collected are to be paid into the Illinois
| ||||||
21 | Racing Quarter Horse Breeders Fund. No person shall | ||||||
22 | knowingly prepare or
cause preparation of an application | ||||||
23 | for registration of such foals that
contains false | ||||||
24 | information.
| ||||||
25 | (g) The Department of Agriculture, with the advice and | ||||||
26 | assistance of the
Illinois Racing Quarter Horse Breeders Fund |
| |||||||
| |||||||
1 | Advisory Board, shall provide that
certain races limited to | ||||||
2 | Illinois conceived and foaled be stakes races and
determine the | ||||||
3 | total amount of stakes and awards to be paid to the owners of | ||||||
4 | the
winning horses in such races.
| ||||||
5 | (Source: P.A. 98-463, eff. 8-16-13.)
| ||||||
6 | (230 ILCS 5/31) (from Ch. 8, par. 37-31)
| ||||||
7 | Sec. 31.
(a) The General Assembly declares that it is the | ||||||
8 | policy of
this State to encourage the breeding of standardbred | ||||||
9 | horses in this
State and the ownership of such horses by | ||||||
10 | residents of this State in
order to provide for: sufficient | ||||||
11 | numbers of high quality standardbred
horses to participate in | ||||||
12 | harness racing meetings in this State, and to
establish and | ||||||
13 | preserve the agricultural and commercial benefits of such
| ||||||
14 | breeding and racing industries to the State of Illinois. It is | ||||||
15 | the
intent of the General Assembly to further this policy by | ||||||
16 | the provisions
of this Section of this Act.
| ||||||
17 | (b) Each organization licensee conducting a harness
racing | ||||||
18 | meeting pursuant to this Act shall provide for at least two | ||||||
19 | races each
race program limited to
Illinois conceived and | ||||||
20 | foaled horses. A minimum of 6 races shall be
conducted each | ||||||
21 | week limited to Illinois conceived and foaled horses. No
horses | ||||||
22 | shall be permitted to start in such races unless duly | ||||||
23 | registered
under the rules of the Department of Agriculture.
| ||||||
24 | (b-5) Organization licensees, not including the Illinois | ||||||
25 | State Fair or the DuQuoin State Fair, shall provide stake races |
| |||||||
| |||||||
1 | and early closer races for Illinois conceived and foaled horses | ||||||
2 | so that purses distributed for such races shall be no less than | ||||||
3 | 17% of total purses distributed for harness racing in that | ||||||
4 | calendar year in addition to any stakes payments and starting | ||||||
5 | fees contributed by horse owners. | ||||||
6 | (b-10) Each organization licensee conducting a harness | ||||||
7 | racing meeting
pursuant to this Act shall provide an owner | ||||||
8 | award to be paid from the purse
account equal to 12% of the | ||||||
9 | amount earned by Illinois conceived and foaled
horses finishing | ||||||
10 | in the first 3 positions in races that are not restricted to | ||||||
11 | Illinois conceived and foaled
horses. The owner awards shall | ||||||
12 | not be paid on races below the $10,000 claiming class. | ||||||
13 | (c) Conditions of races under subsection (b) shall be | ||||||
14 | commensurate
with past performance, quality and class of | ||||||
15 | Illinois conceived and
foaled horses available. If, however, | ||||||
16 | sufficient competition cannot be
had among horses of that class | ||||||
17 | on any day, the races may, with consent
of the Board, be | ||||||
18 | eliminated for that day and substitute races provided.
| ||||||
19 | (d) There is hereby created a special fund of the State | ||||||
20 | Treasury to
be known as the Illinois Standardbred Breeders | ||||||
21 | Fund. Beginning on the effective date of this amendatory Act of | ||||||
22 | the 101st General Assembly, the Illinois Standardbred Breeders | ||||||
23 | Fund shall become a non-appropriated trust fund held separate | ||||||
24 | and apart from State moneys. Expenditures from this Fund shall | ||||||
25 | no longer be subject to appropriation.
| ||||||
26 | During the calendar year 1981, and each year thereafter, |
| |||||||
| |||||||
1 | except as provided
in subsection (g) of Section 27 of this Act, | ||||||
2 | eight and one-half
per cent of all the monies received by the | ||||||
3 | State as privilege taxes on
harness racing meetings shall be | ||||||
4 | paid into the Illinois Standardbred
Breeders Fund.
| ||||||
5 | (e) Notwithstanding any provision of law to the contrary, | ||||||
6 | amounts deposited into the Illinois Standardbred Breeders Fund | ||||||
7 | from revenues generated by gaming pursuant to an organization | ||||||
8 | gaming license issued under the Illinois Gambling Act after the | ||||||
9 | effective date of this amendatory Act of the 101st General | ||||||
10 | Assembly shall be in addition to tax and fee amounts paid under | ||||||
11 | this Section for calendar year 2019 and thereafter. The | ||||||
12 | Illinois Standardbred Breeders Fund shall be administered by
| ||||||
13 | the Department of Agriculture with the assistance and advice of | ||||||
14 | the
Advisory Board created in subsection (f) of this Section.
| ||||||
15 | (f) The Illinois Standardbred Breeders Fund Advisory Board | ||||||
16 | is hereby
created. The Advisory Board shall consist of the | ||||||
17 | Director of the
Department of Agriculture, who shall serve as | ||||||
18 | Chairman; the
Superintendent of the Illinois State Fair; a | ||||||
19 | member of the Illinois
Racing Board, designated by it; a | ||||||
20 | representative of the largest association of Illinois | ||||||
21 | standardbred owners and breeders, recommended by it; a
| ||||||
22 | representative of a statewide association representing | ||||||
23 | agricultural fairs in Illinois,
recommended by it, such | ||||||
24 | representative to be from a fair at which
Illinois conceived | ||||||
25 | and foaled racing is conducted; a representative of
the | ||||||
26 | organization licensees conducting harness racing
meetings, |
| |||||||
| |||||||
1 | recommended by them; a representative of the Breeder's | ||||||
2 | Committee of the association representing the largest number of | ||||||
3 | standardbred owners, breeders, trainers, caretakers, and | ||||||
4 | drivers, recommended by it;
and a representative of the | ||||||
5 | association representing the largest number of standardbred | ||||||
6 | owners, breeders, trainers, caretakers, and drivers,
| ||||||
7 | recommended by it. Advisory Board members shall serve for 2 | ||||||
8 | years
commencing January 1 of each odd numbered year. If | ||||||
9 | representatives of
the largest association of Illinois | ||||||
10 | standardbred owners and breeders, a statewide association of | ||||||
11 | agricultural fairs in Illinois, the association representing | ||||||
12 | the largest number of standardbred owners, breeders, trainers, | ||||||
13 | caretakers, and drivers, a member of the Breeder's Committee of | ||||||
14 | the association representing the largest number of | ||||||
15 | standardbred owners, breeders, trainers, caretakers, and | ||||||
16 | drivers, and the organization licensees conducting
harness | ||||||
17 | racing meetings
have not been recommended by January 1 of each | ||||||
18 | odd numbered year, the
Director of the Department of | ||||||
19 | Agriculture shall make an appointment for
the organization | ||||||
20 | failing to so recommend a member of the Advisory Board.
| ||||||
21 | Advisory Board members shall receive no compensation for their | ||||||
22 | services
as members but shall be reimbursed for all actual and | ||||||
23 | necessary expenses
and disbursements incurred in the execution | ||||||
24 | of their official duties.
| ||||||
25 | (g) No monies shall be expended from the Illinois | ||||||
26 | Standardbred
Breeders Fund except as appropriated by the |
| |||||||
| |||||||
1 | General Assembly. Monies expended
appropriated from the | ||||||
2 | Illinois Standardbred Breeders Fund shall be
expended by the | ||||||
3 | Department of Agriculture, with the assistance and
advice of | ||||||
4 | the Illinois Standardbred Breeders Fund Advisory Board for the
| ||||||
5 | following purposes only:
| ||||||
6 | 1. To provide purses for races limited to Illinois | ||||||
7 | conceived and
foaled horses at the State Fair and the | ||||||
8 | DuQuoin State Fair .
| ||||||
9 | 2. To provide purses for races limited to Illinois | ||||||
10 | conceived and
foaled horses at county fairs.
| ||||||
11 | 3. To provide purse supplements for races limited to | ||||||
12 | Illinois
conceived and foaled horses conducted by | ||||||
13 | associations conducting harness
racing meetings.
| ||||||
14 | 4. No less than 75% of all monies in the Illinois | ||||||
15 | Standardbred
Breeders Fund shall be expended for purses in | ||||||
16 | 1, 2 and 3 as shown above.
| ||||||
17 | 5. In the discretion of the Department of Agriculture | ||||||
18 | to provide
awards to harness breeders of Illinois conceived | ||||||
19 | and foaled horses which
win races conducted by organization | ||||||
20 | licensees
conducting harness racing meetings.
A breeder is | ||||||
21 | the owner of a mare at the time of conception. No more
than | ||||||
22 | 10% of all monies appropriated from the Illinois
| ||||||
23 | Standardbred Breeders Fund shall
be expended for such | ||||||
24 | harness breeders awards. No more than 25% of the
amount | ||||||
25 | expended for harness breeders awards shall be expended for
| ||||||
26 | expenses incurred in the administration of such harness |
| |||||||
| |||||||
1 | breeders awards.
| ||||||
2 | 6. To pay for the improvement of racing facilities | ||||||
3 | located at the
State Fair and County fairs.
| ||||||
4 | 7. To pay the expenses incurred in the administration | ||||||
5 | of the
Illinois Standardbred Breeders Fund.
| ||||||
6 | 8. To promote the sport of harness racing , including | ||||||
7 | grants up to a
maximum of $7,500 per fair per year for | ||||||
8 | conducting pari-mutuel wagering during the advertised | ||||||
9 | dates of a
county fair .
| ||||||
10 | 9. To pay up to $50,000 annually for the Department of | ||||||
11 | Agriculture to conduct drug testing at county fairs racing | ||||||
12 | standardbred horses. | ||||||
13 | (h) The Illinois Standardbred Breeders Fund is not subject | ||||||
14 | to administrative charges or chargebacks, including, but not | ||||||
15 | limited to, those authorized under Section 8h of the State | ||||||
16 | Finance Act. Whenever the Governor finds that the amount in the | ||||||
17 | Illinois
Standardbred Breeders Fund is more than the total of | ||||||
18 | the outstanding
appropriations from such fund, the Governor | ||||||
19 | shall notify the State
Comptroller and the State Treasurer of | ||||||
20 | such fact. The Comptroller and
the State Treasurer, upon | ||||||
21 | receipt of such notification, shall transfer
such excess amount | ||||||
22 | from the Illinois Standardbred Breeders Fund to the
General | ||||||
23 | Revenue Fund.
| ||||||
24 | (i) A sum equal to 13% 12 1/2% of the first prize money of | ||||||
25 | the gross every purse
won by an Illinois conceived and foaled | ||||||
26 | horse shall be paid 50% by the
organization licensee conducting |
| |||||||
| |||||||
1 | the horse race meeting to the breeder
of such winning horse | ||||||
2 | from the organization licensee's account and 50% from the purse | ||||||
3 | account of the licensee share of the
money wagered .
Such | ||||||
4 | payment
shall not reduce any award to the owner of
the horse or | ||||||
5 | reduce the taxes payable under this Act. Such payment
shall be | ||||||
6 | delivered by the organization licensee at the end of each | ||||||
7 | quarter race
meeting .
| ||||||
8 | (j) The Department of Agriculture shall, by rule, with the
| ||||||
9 | assistance and advice of the Illinois Standardbred Breeders | ||||||
10 | Fund
Advisory Board:
| ||||||
11 | 1. Qualify stallions for Illinois Standardbred | ||||||
12 | Breeders Fund breeding; such stallion
shall be owned by a | ||||||
13 | resident of the State of Illinois or by an Illinois
| ||||||
14 | corporation all of whose shareholders, directors, officers | ||||||
15 | and
incorporators are residents of the State of Illinois. | ||||||
16 | Such stallion shall
stand for
service at and within the | ||||||
17 | State of Illinois at the time of a foal's
conception, and | ||||||
18 | such stallion must not stand for service at any place, nor
| ||||||
19 | may semen from such stallion be transported,
outside the | ||||||
20 | State of Illinois during that calendar year in which the
| ||||||
21 | foal is conceived and that the owner of the stallion was | ||||||
22 | for the
12
months prior, a resident of Illinois. However, | ||||||
23 | from January 1, 2018 until January 1, 2022, semen from an | ||||||
24 | Illinois stallion may be transported outside the State of | ||||||
25 | Illinois.
The articles of agreement of any partnership, | ||||||
26 | joint venture, limited
partnership, syndicate, association |
| |||||||
| |||||||
1 | or corporation and any bylaws and stock
certificates must | ||||||
2 | contain a restriction that provides that the ownership or
| ||||||
3 | transfer of interest by any one of the persons a party to | ||||||
4 | the agreement can
only be made to a person who qualifies as | ||||||
5 | an Illinois resident.
| ||||||
6 | 2. Provide for the registration of Illinois conceived | ||||||
7 | and foaled
horses and no such horse shall compete in the | ||||||
8 | races limited to Illinois
conceived and foaled horses | ||||||
9 | unless registered with the Department of
Agriculture. The | ||||||
10 | Department of Agriculture may prescribe such forms as
may | ||||||
11 | be necessary to determine the eligibility of such horses. | ||||||
12 | No person
shall knowingly prepare or cause preparation of | ||||||
13 | an application for
registration of such foals containing | ||||||
14 | false information.
A mare (dam) must be in the State at | ||||||
15 | least 30 days prior to foaling or
remain in the State at | ||||||
16 | least 30 days at the time of foaling. However, the | ||||||
17 | requirement that a mare (dam) must be in the State at least | ||||||
18 | 30 days before foaling or remain in the State at least 30 | ||||||
19 | days at the time of foaling shall not be in effect from | ||||||
20 | January 1, 2018 until January 1, 2022.
Beginning with the | ||||||
21 | 1996 breeding season and for foals of 1997 and thereafter,
| ||||||
22 | a foal conceived by transported semen may be eligible for | ||||||
23 | Illinois
conceived and foaled registration provided all | ||||||
24 | breeding and foaling
requirements are met. The stallion | ||||||
25 | must be qualified for Illinois Standardbred
Breeders Fund | ||||||
26 | breeding at the time of conception and the mare must be
|
| |||||||
| |||||||
1 | inseminated within the State of Illinois. The foal must be | ||||||
2 | dropped in Illinois
and properly registered with the | ||||||
3 | Department of Agriculture in accordance with
this Act. | ||||||
4 | However, from January 1, 2018 until January 1, 2022, the | ||||||
5 | requirement for a mare to be inseminated within the State | ||||||
6 | of Illinois and the requirement for a foal to be dropped in | ||||||
7 | Illinois are inapplicable.
| ||||||
8 | 3. Provide that at least a 5 day racing program shall | ||||||
9 | be conducted
at the State Fair each year, which program | ||||||
10 | shall include at least the
following races limited to | ||||||
11 | Illinois conceived and foaled horses: (a) a
two year old | ||||||
12 | Trot and Pace, and Filly Division of each; (b) a three
year | ||||||
13 | old Trot and Pace, and Filly Division of each; (c) an aged | ||||||
14 | Trot and Pace,
and Mare Division of each.
| ||||||
15 | 4. Provide for the payment of nominating, sustaining | ||||||
16 | and starting
fees for races promoting the sport of harness | ||||||
17 | racing and for the races
to be conducted at the State Fair | ||||||
18 | as provided in
subsection (j) 3 of this Section provided | ||||||
19 | that the nominating,
sustaining and starting payment | ||||||
20 | required from an entrant shall not
exceed 2% of the purse | ||||||
21 | of such race. All nominating, sustaining and
starting | ||||||
22 | payments shall be held for the benefit of entrants and | ||||||
23 | shall be
paid out as part of the respective purses for such | ||||||
24 | races.
Nominating, sustaining and starting fees shall be | ||||||
25 | held in trust accounts
for the purposes as set forth in | ||||||
26 | this Act and in accordance with Section
205-15 of the |
| |||||||
| |||||||
1 | Department of Agriculture Law (20 ILCS
205/205-15) .
| ||||||
2 | 5. Provide for the registration with the Department of | ||||||
3 | Agriculture
of Colt Associations or county fairs desiring | ||||||
4 | to sponsor races at county
fairs.
| ||||||
5 | 6. Provide for the promotion of producing standardbred | ||||||
6 | racehorses by providing a bonus award program for owners of | ||||||
7 | 2-year-old horses that win multiple major stakes races that | ||||||
8 | are limited to Illinois conceived and foaled horses. | ||||||
9 | (k) The Department of Agriculture, with the advice and | ||||||
10 | assistance of the
Illinois
Standardbred Breeders Fund Advisory | ||||||
11 | Board, may allocate monies for purse
supplements for such | ||||||
12 | races. In determining whether to allocate money and
the amount, | ||||||
13 | the Department
of Agriculture shall consider factors, | ||||||
14 | including but not limited to, the
amount of money appropriated | ||||||
15 | for the Illinois Standardbred Breeders Fund
program, the number | ||||||
16 | of races that may occur, and an organization organizational
| ||||||
17 | licensee's purse structure. The organization organizational | ||||||
18 | licensee shall notify the
Department of Agriculture of the | ||||||
19 | conditions and minimum purses for races
limited to Illinois | ||||||
20 | conceived and foaled horses to be conducted by each | ||||||
21 | organization
organizational licensee conducting a harness | ||||||
22 | racing meeting for which purse
supplements have been | ||||||
23 | negotiated.
| ||||||
24 | (l) All races held at county fairs and the State Fair which | ||||||
25 | receive funds
from the Illinois Standardbred Breeders Fund | ||||||
26 | shall be conducted in
accordance with the rules of the United |
| |||||||
| |||||||
1 | States Trotting Association unless
otherwise modified by the | ||||||
2 | Department of Agriculture.
| ||||||
3 | (m) At all standardbred race meetings held or conducted | ||||||
4 | under authority of a
license granted by the Board, and at all | ||||||
5 | standardbred races held at county
fairs which are approved by | ||||||
6 | the Department of Agriculture or at the
Illinois or DuQuoin | ||||||
7 | State Fairs, no one shall jog, train, warm up or drive
a | ||||||
8 | standardbred horse unless he or she is wearing a protective | ||||||
9 | safety helmet,
with the
chin strap fastened and in place, which | ||||||
10 | meets the standards and
requirements as set forth in the 1984 | ||||||
11 | Standard for Protective Headgear for
Use in Harness Racing and | ||||||
12 | Other Equestrian Sports published by the Snell
Memorial | ||||||
13 | Foundation, or any standards and requirements for headgear the
| ||||||
14 | Illinois Racing Board may approve. Any other standards and | ||||||
15 | requirements so
approved by the Board shall equal or exceed | ||||||
16 | those published by the Snell
Memorial Foundation. Any | ||||||
17 | equestrian helmet bearing the Snell label shall
be deemed to | ||||||
18 | have met those standards and requirements.
| ||||||
19 | (Source: P.A. 99-756, eff. 8-12-16; 100-777, eff. 8-10-18.)
| ||||||
20 | (230 ILCS 5/31.1) (from Ch. 8, par. 37-31.1)
| ||||||
21 | Sec. 31.1.
(a) Unless subsection (a-5) applies, | ||||||
22 | organization Organization licensees
collectively shall | ||||||
23 | contribute annually to charity the sum of
$750,000
to | ||||||
24 | non-profit organizations that provide medical and family, | ||||||
25 | counseling,
and similar services to persons who reside or work |
| |||||||
| |||||||
1 | on the backstretch of
Illinois racetracks.
Unless subsection | ||||||
2 | (a-5) applies, these These contributions shall be collected as | ||||||
3 | follows: (i) no later than July
1st of each year the Board | ||||||
4 | shall assess each organization licensee, except
those tracks | ||||||
5 | located in Madison County, which are not within 100 miles of | ||||||
6 | each other which tracks
shall pay $30,000 annually apiece into | ||||||
7 | the Board charity fund, that amount
which equals $690,000 | ||||||
8 | multiplied by the amount of pari-mutuel wagering
handled by the | ||||||
9 | organization licensee in the year preceding assessment and
| ||||||
10 | divided by the total pari-mutuel wagering handled by all | ||||||
11 | Illinois
organization licensees, except those tracks located | ||||||
12 | in Madison and Rock Island counties which are not within 100 | ||||||
13 | miles of
each other , in the year preceding assessment; (ii) | ||||||
14 | notice of
the assessed contribution shall be mailed to each | ||||||
15 | organization licensee;
(iii) within thirty days of its receipt | ||||||
16 | of such notice, each organization
licensee shall remit the | ||||||
17 | assessed contribution to the Board. Unless subsection (a-5) | ||||||
18 | applies, if an organization licensee commences operation of | ||||||
19 | gaming at its facility pursuant to an organization gaming | ||||||
20 | license under the Illinois Gambling Act, then the organization | ||||||
21 | licensee shall contribute an additional $83,000 per year | ||||||
22 | beginning in the year subsequent to the first year in which the | ||||||
23 | organization licensee begins receiving funds from gaming | ||||||
24 | pursuant to an organization gaming license. If an
organization | ||||||
25 | licensee wilfully fails to so remit the contribution, the
Board | ||||||
26 | may revoke its license to conduct horse racing.
|
| |||||||
| |||||||
1 | (a-5) If (1) an organization licensee that did not operate | ||||||
2 | live racing in 2017 is awarded racing dates in 2018 or in any | ||||||
3 | subsequent year and (2) all organization licensees are | ||||||
4 | operating gaming pursuant to an organization gaming license | ||||||
5 | under the Illinois Gambling Act, then subsection (a) does not | ||||||
6 | apply and organization licensees collectively shall contribute | ||||||
7 | annually to charity the sum of $1,000,000 to non-profit | ||||||
8 | organizations that provide medical and family, counseling, and | ||||||
9 | similar services to persons who reside or work on the | ||||||
10 | backstretch of Illinois racetracks. These contributions shall | ||||||
11 | be collected as follows: (i) no later than July 1st of each | ||||||
12 | year the Board shall assess each organization licensee an | ||||||
13 | amount based on the proportionate amount of live racing days in | ||||||
14 | the calendar year for which the Board has awarded to the | ||||||
15 | organization licensee out of the total aggregate number of live | ||||||
16 | racing days awarded; (ii) notice of the assessed contribution | ||||||
17 | shall be mailed to each organization licensee; (iii) within 30 | ||||||
18 | days after its receipt of such notice, each organization | ||||||
19 | licensee shall remit the assessed contribution to the Board. If | ||||||
20 | an organization licensee willfully fails to so remit the | ||||||
21 | contribution, the Board may revoke its license to conduct horse | ||||||
22 | racing. | ||||||
23 | (b) No later than October 1st of each year, any
qualified | ||||||
24 | charitable organization seeking an allotment of
contributed | ||||||
25 | funds shall
submit to the Board an application for those funds, | ||||||
26 | using the
Board's approved
form. No later than December 31st of |
| |||||||
| |||||||
1 | each year, the Board shall
distribute all such amounts | ||||||
2 | collected that year to such charitable
organization | ||||||
3 | applicants.
| ||||||
4 | (Source: P.A. 87-110.)
| ||||||
5 | (230 ILCS 5/32.1)
| ||||||
6 | Sec. 32.1. Pari-mutuel tax credit; statewide racetrack | ||||||
7 | real estate
equalization.
| ||||||
8 | (a) In order to encourage new investment in Illinois | ||||||
9 | racetrack facilities and
mitigate differing real estate tax | ||||||
10 | burdens among all racetracks, the licensees
affiliated or | ||||||
11 | associated with each racetrack that has been awarded live | ||||||
12 | racing
dates in the current year shall receive an immediate | ||||||
13 | pari-mutuel tax credit in
an amount equal to the greater of (i) | ||||||
14 | 50% of the amount of the real estate
taxes paid in the prior | ||||||
15 | year attributable to that racetrack, or (ii) the amount
by | ||||||
16 | which the real estate taxes paid in the prior year attributable | ||||||
17 | to that
racetrack exceeds 60% of the average real estate taxes | ||||||
18 | paid in the prior year
for all racetracks awarded live horse | ||||||
19 | racing meets in the current year.
| ||||||
20 | Each year, regardless of whether the organization licensee | ||||||
21 | conducted live
racing in the year of certification, the
Board | ||||||
22 | shall certify in writing, prior to December 31, the real
estate | ||||||
23 | taxes paid in that year for each racetrack and the amount of | ||||||
24 | the
pari-mutuel tax credit that each organization licensee, | ||||||
25 | inter-track wagering
licensee, and inter-track wagering |
| |||||||
| |||||||
1 | location licensee that derives its license
from such racetrack | ||||||
2 | is entitled in the succeeding calendar year. The real
estate | ||||||
3 | taxes considered under this Section
for any racetrack shall be | ||||||
4 | those taxes on the real estate parcels and related
facilities | ||||||
5 | used to conduct a horse race meeting and inter-track wagering | ||||||
6 | at
such
racetrack under this Act.
In no event shall the amount | ||||||
7 | of the tax credit under this Section exceed the
amount of | ||||||
8 | pari-mutuel taxes otherwise calculated under this Act.
The | ||||||
9 | amount of the tax credit under this Section
shall be retained | ||||||
10 | by each licensee and shall not be subject to any reallocation
| ||||||
11 | or further distribution under this Act. The Board may | ||||||
12 | promulgate emergency
rules to implement this Section.
| ||||||
13 | (b) If the organization licensee is operating gaming | ||||||
14 | pursuant to an organization gaming license issued under the | ||||||
15 | Illinois Gambling Act, except the organization licensee | ||||||
16 | described in Section 19.5, then, for the 5-year period | ||||||
17 | beginning on the January 1 of the calendar year immediately | ||||||
18 | following the calendar year during which an organization | ||||||
19 | licensee begins conducting gaming operations pursuant to an | ||||||
20 | organization gaming license issued under the Illinois Gambling | ||||||
21 | Act, the organization licensee shall make capital | ||||||
22 | expenditures, in an amount equal to no less than 50% of the tax | ||||||
23 | credit under this Section, to the improvement and maintenance | ||||||
24 | of the backstretch, including, but not limited to, backstretch | ||||||
25 | barns, dormitories, and services for backstretch workers. | ||||||
26 | Those capital expenditures must be in addition to, and not in |
| |||||||
| |||||||
1 | lieu of, the capital expenditures made for backstretch | ||||||
2 | improvements in calendar year 2015, as reported to the Board in | ||||||
3 | the organization licensee's application for racing dates and as | ||||||
4 | certified by the Board. The organization licensee is required | ||||||
5 | to annually submit the list and amounts of these capital | ||||||
6 | expenditures to the Board by January 30th of the year following | ||||||
7 | the expenditure. | ||||||
8 | (c) If the organization licensee is conducting gaming in | ||||||
9 | accordance with paragraph (b), then, after the 5-year period | ||||||
10 | beginning on January 1 of the calendar year immediately | ||||||
11 | following the calendar year during which an organization | ||||||
12 | licensee begins conducting gaming operations pursuant to an | ||||||
13 | organization gaming license issued under the Illinois Gambling | ||||||
14 | Act, the organization license is ineligible to receive a tax | ||||||
15 | credit under this Section. | ||||||
16 | (Source: P.A. 100-201, eff. 8-18-17.)
| ||||||
17 | (230 ILCS 5/34.3 new) | ||||||
18 | Sec. 34.3. Drug testing. The Illinois Racing Board and the | ||||||
19 | Department of Agriculture shall jointly establish a program for | ||||||
20 | the purpose of conducting drug testing of horses at county | ||||||
21 | fairs and shall adopt any rules necessary for enforcement of | ||||||
22 | the program. The rules shall include appropriate penalties for | ||||||
23 | violations.
| ||||||
24 | (230 ILCS 5/36)
(from Ch. 8, par. 37-36)
|
| |||||||
| |||||||
1 | Sec. 36. (a) Whoever administers or conspires to administer | ||||||
2 | to
any horse a hypnotic, narcotic, stimulant, depressant or any | ||||||
3 | chemical
substance which may affect the speed of a horse at any | ||||||
4 | time in any race
where the purse or any part of the purse is | ||||||
5 | made of money authorized by any
Section of this Act , except | ||||||
6 | those chemical substances permitted by ruling of
the Board, | ||||||
7 | internally, externally or by hypodermic method in a race or | ||||||
8 | prior
thereto, or whoever knowingly enters a horse in any race | ||||||
9 | within a period of 24
hours after any hypnotic, narcotic, | ||||||
10 | stimulant, depressant or any other chemical
substance which may | ||||||
11 | affect the speed of a horse at any time, except those
chemical | ||||||
12 | substances permitted by ruling of the Board, has been | ||||||
13 | administered to
such horse either internally or externally or | ||||||
14 | by hypodermic method for the
purpose of increasing or retarding | ||||||
15 | the speed of such horse shall be guilty of a
Class 4 felony. | ||||||
16 | The Board shall suspend or revoke such violator's license.
| ||||||
17 | (b) The term "hypnotic" as used in this Section includes | ||||||
18 | all barbituric
acid preparations and derivatives.
| ||||||
19 | (c) The term "narcotic" as used in this Section includes | ||||||
20 | opium and
all its alkaloids, salts, preparations and | ||||||
21 | derivatives, cocaine
and all its salts, preparations and | ||||||
22 | derivatives and substitutes.
| ||||||
23 | (d) The provisions of this Section and the treatment | ||||||
24 | authorized in this Section
apply to horses entered in and | ||||||
25 | competing in race meetings as defined in
Section 3.07 of this | ||||||
26 | Act and to horses entered in and competing at any county
fair.
|
| |||||||
| |||||||
1 | (Source: P.A. 79-1185.)
| ||||||
2 | (230 ILCS 5/40) (from Ch. 8, par. 37-40)
| ||||||
3 | Sec. 40.
(a) The imposition of any fine or penalty provided | ||||||
4 | in this Act
shall not preclude the Board in its rules and | ||||||
5 | regulations from imposing a
fine or penalty for any other | ||||||
6 | action which, in the Board's discretion, is a
detriment or | ||||||
7 | impediment to horse racing.
| ||||||
8 | (b) The Director of Agriculture or his or her authorized | ||||||
9 | representative
shall impose the following monetary penalties | ||||||
10 | and hold administrative
hearings as required for failure to | ||||||
11 | submit the following applications,
lists, or reports within the | ||||||
12 | time period, date or manner required by
statute or rule or for | ||||||
13 | removing a foal from Illinois prior to inspection:
| ||||||
14 | (1) late filing of a renewal application for offering | ||||||
15 | or standing
stallion for service:
| ||||||
16 | (A) if an application is submitted no more than 30 | ||||||
17 | days late, $50;
| ||||||
18 | (B) if an application is submitted no more than 45 | ||||||
19 | days late, $150; or
| ||||||
20 | (C) if an application is submitted more than 45 | ||||||
21 | days late, if filing
of the application is allowed | ||||||
22 | under an administrative hearing, $250;
| ||||||
23 | (2) late filing of list or report of mares bred:
| ||||||
24 | (A) if a list or report is submitted no more than | ||||||
25 | 30 days late, $50;
|
| |||||||
| |||||||
1 | (B) if a list or report is submitted no more than | ||||||
2 | 60 days late, $150; or
| ||||||
3 | (C) if a list or report is submitted more than 60 | ||||||
4 | days late, if filing
of the list or report is allowed | ||||||
5 | under an administrative hearing, $250;
| ||||||
6 | (3) filing an Illinois foaled thoroughbred mare status | ||||||
7 | report after the statutory deadline as provided in | ||||||
8 | subsection (k) of Section 30 of this Act
December 31 :
| ||||||
9 | (A) if a report is submitted no more than 30 days | ||||||
10 | late, $50;
| ||||||
11 | (B) if a report is submitted no more than 90 days | ||||||
12 | late, $150;
| ||||||
13 | (C) if a report is submitted no more than 150 days | ||||||
14 | late, $250; or
| ||||||
15 | (D) if a report is submitted more than 150 days | ||||||
16 | late, if filing of
the report is allowed under an | ||||||
17 | administrative hearing, $500;
| ||||||
18 | (4) late filing of application for foal eligibility | ||||||
19 | certificate:
| ||||||
20 | (A) if an application is submitted no more than 30 | ||||||
21 | days late, $50;
| ||||||
22 | (B) if an application is submitted no more than 90 | ||||||
23 | days late, $150;
| ||||||
24 | (C) if an application is submitted no more than 150 | ||||||
25 | days late, $250; or
| ||||||
26 | (D) if an application is submitted more than 150 |
| |||||||
| |||||||
1 | days late, if
filing of the application is allowed | ||||||
2 | under an administrative hearing, $500;
| ||||||
3 | (5) failure to report the intent to remove a foal from | ||||||
4 | Illinois prior
to inspection, identification and | ||||||
5 | certification by a Department of
Agriculture investigator, | ||||||
6 | $50; and
| ||||||
7 | (6) if a list or report of mares bred is incomplete, | ||||||
8 | $50 per mare not
included on the list or report.
| ||||||
9 | Any person upon whom monetary penalties are imposed under | ||||||
10 | this Section 3
times within a 5-year period shall have any | ||||||
11 | further monetary penalties
imposed at double the amounts set | ||||||
12 | forth above. All monies assessed and
collected for violations | ||||||
13 | relating to thoroughbreds shall be paid into the
Illinois | ||||||
14 | Thoroughbred Breeders Fund. All monies assessed and collected | ||||||
15 | for
violations relating to standardbreds shall be paid into the | ||||||
16 | Illinois Standardbred
Breeders Fund.
| ||||||
17 | (Source: P.A. 99-933, eff. 1-27-17; 100-201, eff. 8-18-17.)
| ||||||
18 | (230 ILCS 5/54.75)
| ||||||
19 | Sec. 54.75. Horse Racing Equity Trust Fund. | ||||||
20 | (a) There is created a Fund to be known as the Horse
Racing
| ||||||
21 | Equity Trust Fund, which is a non-appropriated trust fund held | ||||||
22 | separate and apart from State moneys. The Fund shall consist of | ||||||
23 | moneys paid into it by owners licensees under
the Illinois | ||||||
24 | Riverboat Gambling Act for the purposes described in this | ||||||
25 | Section. The Fund shall
be administered
by the Board. Moneys in |
| |||||||
| |||||||
1 | the Fund shall be distributed as directed and certified by the | ||||||
2 | Board in accordance with the provisions of subsection (b). | ||||||
3 | (b) The moneys deposited into the Fund, plus any accrued | ||||||
4 | interest on those moneys, shall be distributed
within 10 days | ||||||
5 | after those moneys are deposited into the Fund as follows: | ||||||
6 | (1) Sixty percent of all moneys distributed under this | ||||||
7 | subsection shall be
distributed to organization licensees | ||||||
8 | to be distributed at their race
meetings as purses. | ||||||
9 | Fifty-seven percent of the amount distributed under this
| ||||||
10 | paragraph (1) shall be distributed for thoroughbred race | ||||||
11 | meetings and
43% shall be distributed for standardbred race | ||||||
12 | meetings. Within each
breed, moneys shall be allocated to | ||||||
13 | each organization licensee's purse
fund in accordance with | ||||||
14 | the ratio between the purses generated for that
breed by | ||||||
15 | that licensee during the prior calendar year and the total | ||||||
16 | purses
generated throughout the State for that breed during | ||||||
17 | the prior calendar
year by licensees in the current | ||||||
18 | calendar year. | ||||||
19 | (2) The remaining 40% of the moneys distributed under | ||||||
20 | this
subsection (b) shall be distributed as follows: | ||||||
21 | (A) 11% shall be distributed to any person (or its | ||||||
22 | successors or assigns) who had operating control of a | ||||||
23 | racetrack that conducted live racing in 2002 at a | ||||||
24 | racetrack in a
county with at least 230,000 inhabitants | ||||||
25 | that borders the Mississippi River and is a licensee in | ||||||
26 | the current year; and |
| |||||||
| |||||||
1 | (B) the remaining 89% shall be distributed pro rata
| ||||||
2 | according to the aggregate
proportion of total handle | ||||||
3 | from wagering on live races conducted in Illinois | ||||||
4 | (irrespective of where the wagers are placed) for | ||||||
5 | calendar years 2004 and 2005
to any person (or its
| ||||||
6 | successors or assigns) who (i) had
majority operating | ||||||
7 | control of a racing facility at which live racing was | ||||||
8 | conducted in
calendar year 2002, (ii) is a licensee in | ||||||
9 | the current
year, and (iii) is not eligible to receive | ||||||
10 | moneys under subparagraph (A) of this paragraph (2). | ||||||
11 | The moneys received by an organization licensee | ||||||
12 | under this paragraph (2) shall be used by each | ||||||
13 | organization licensee to improve, maintain, market, | ||||||
14 | and otherwise operate its racing facilities to conduct | ||||||
15 | live racing, which shall include backstretch services | ||||||
16 | and capital improvements related to live racing and the | ||||||
17 | backstretch. Any organization licensees sharing common | ||||||
18 | ownership may pool the moneys received and spent at all | ||||||
19 | racing facilities commonly owned in order to meet these | ||||||
20 | requirements. | ||||||
21 | If any person identified in this paragraph (2) becomes
| ||||||
22 | ineligible to receive moneys from the Fund, such amount | ||||||
23 | shall be redistributed
among the remaining persons in | ||||||
24 | proportion to their percentages otherwise
calculated. | ||||||
25 | (c) The Board shall monitor organization licensees to | ||||||
26 | ensure that moneys paid to organization licensees under this |
| |||||||
| |||||||
1 | Section are distributed by the organization licensees as | ||||||
2 | provided in subsection (b).
| ||||||
3 | (Source: P.A. 95-1008, eff. 12-15-08.) | ||||||
4 | (230 ILCS 5/56 new) | ||||||
5 | Sec. 56. Gaming pursuant to an organization gaming license. | ||||||
6 | (a) A person, firm, corporation, partnership, or limited | ||||||
7 | liability company having operating control of a racetrack may | ||||||
8 | apply to the Gaming Board for an organization gaming license. | ||||||
9 | An organization gaming license shall authorize its holder to | ||||||
10 | conduct gaming on the grounds of the racetrack of which the | ||||||
11 | organization gaming licensee has operating control. Only one | ||||||
12 | organization gaming license may be awarded for any racetrack. A | ||||||
13 | holder of an organization gaming license shall be subject to | ||||||
14 | the Illinois Gambling Act and rules of the Illinois Gaming | ||||||
15 | Board concerning gaming pursuant to an organization gaming | ||||||
16 | license issued under the Illinois Gambling Act. If the person, | ||||||
17 | firm, corporation, or limited liability company having | ||||||
18 | operating control of a racetrack is found by the Illinois | ||||||
19 | Gaming Board to be unsuitable for an organization gaming | ||||||
20 | license under the Illinois Gambling Act and rules of the Gaming | ||||||
21 | Board, that person, firm, corporation, or limited liability | ||||||
22 | company shall not be granted an organization gaming license. | ||||||
23 | Each license shall specify the number of gaming positions that | ||||||
24 | its holder may operate. | ||||||
25 | An organization gaming licensee may not permit patrons |
| |||||||
| |||||||
1 | under 21 years of age to be present in its organization gaming | ||||||
2 | facility, but the licensee may accept wagers on live racing and | ||||||
3 | inter-track wagers at its organization gaming facility. | ||||||
4 | (b) For purposes of this subsection, "adjusted gross | ||||||
5 | receipts" means an organization gaming licensee's gross | ||||||
6 | receipts less winnings paid to wagerers and shall also include | ||||||
7 | any amounts that would otherwise be deducted pursuant to | ||||||
8 | subsection (a-9) of Section 13 of the Illinois Gambling Act. | ||||||
9 | The adjusted gross receipts by an organization gaming licensee | ||||||
10 | from gaming pursuant to an organization gaming license issued | ||||||
11 | under the Illinois Gambling Act remaining after the payment of | ||||||
12 | taxes under Section 13 of the Illinois Gambling Act shall be | ||||||
13 | distributed as follows: | ||||||
14 | (1) Amounts shall be paid to the purse account at the | ||||||
15 | track at which the organization licensee is conducting | ||||||
16 | racing equal to the following: | ||||||
17 | 12.75% of annual adjusted gross receipts up to and | ||||||
18 | including $93,000,000; | ||||||
19 | 20% of annual adjusted gross receipts in excess of | ||||||
20 | $93,000,000 but not exceeding $100,000,000; | ||||||
21 | 26.5% of annual adjusted gross receipts in excess | ||||||
22 | of $100,000,000 but not exceeding $125,000,000; and | ||||||
23 | 20.5% of annual adjusted gross receipts in excess | ||||||
24 | of $125,000,000. | ||||||
25 | If 2 different breeds race at the same racetrack in the | ||||||
26 | same calendar year, the purse moneys allocated under this |
| |||||||
| |||||||
1 | subsection (b) shall be divided pro rata based on live | ||||||
2 | racing days awarded by the Board to that race track for | ||||||
3 | each breed. However, the ratio may not exceed 60% for | ||||||
4 | either breed, except if one breed is awarded fewer than 20 | ||||||
5 | live racing days, in which case the purse moneys allocated | ||||||
6 | shall be divided pro rata based on live racing days. | ||||||
7 | (2) The remainder shall be retained by the organization | ||||||
8 | gaming licensee. | ||||||
9 | (c) Annually, from the purse account of an organization | ||||||
10 | licensee racing thoroughbred horses in this State, except for | ||||||
11 | in Madison County, an amount equal to 12% of the gaming | ||||||
12 | receipts from gaming pursuant to an organization gaming license | ||||||
13 | placed into the purse accounts shall be paid to the Illinois | ||||||
14 | Thoroughbred Breeders Fund and shall be used for owner awards; | ||||||
15 | a stallion program pursuant to paragraph (3) of subsection (g) | ||||||
16 | of Section 30 of this Act; and Illinois conceived and foaled | ||||||
17 | stakes races pursuant to paragraph (2) of subsection (g) of | ||||||
18 | Section 30 of this Act, as specifically designated by the | ||||||
19 | horsemen association representing the largest number of owners | ||||||
20 | and trainers who race at the organization licensee's race | ||||||
21 | meetings. | ||||||
22 | Annually, from the purse account of an organization | ||||||
23 | licensee racing thoroughbred horses in Madison County, an | ||||||
24 | amount equal to 10% of the gaming receipts from gaming pursuant | ||||||
25 | to an organization gaming license placed into the purse | ||||||
26 | accounts shall be paid to the Illinois Thoroughbred Breeders |
| |||||||
| |||||||
1 | Fund and shall be used for owner awards; a stallion program | ||||||
2 | pursuant to paragraph (3) of subsection (g) of Section 30 of | ||||||
3 | this Act; and Illinois conceived and foaled stakes races | ||||||
4 | pursuant to paragraph (2) of subsection (g) of Section 30 of | ||||||
5 | this Act, as specifically designated by the horsemen | ||||||
6 | association representing the largest number of owners and | ||||||
7 | trainers who race at the organization licensee's race meetings. | ||||||
8 | Annually, from the amounts generated for purses from all | ||||||
9 | sources, including, but not limited to, amounts generated from | ||||||
10 | wagering conducted by organization licensees, organization | ||||||
11 | gaming licensees, inter-track wagering licensees, inter-track | ||||||
12 | wagering locations licensees, and advance deposit wagering | ||||||
13 | licensees, or an organization licensee to the purse account of | ||||||
14 | an organization licensee conducting thoroughbred races at a | ||||||
15 | track in Madison County, an amount equal to 10% of adjusted | ||||||
16 | gross receipts as defined in subsection (b) of this Section | ||||||
17 | shall be paid to the horsemen association representing the | ||||||
18 | largest number of owners and trainers who race at the | ||||||
19 | organization licensee's race meets, to be used to for | ||||||
20 | operational expenses and may be also used for after care | ||||||
21 | programs for retired thoroughbred race horses, backstretch | ||||||
22 | laundry and kitchen facilities, a health insurance or | ||||||
23 | retirement program, the Future Farmers of America, and such | ||||||
24 | other programs. | ||||||
25 | Annually, from the purse account of organization licensees | ||||||
26 | conducting thoroughbred races at racetracks in Cook County, |
| |||||||
| |||||||
1 | $100,000 shall be paid for division and equal distribution to | ||||||
2 | the animal sciences department of each Illinois public | ||||||
3 | university system engaged in equine research and education on | ||||||
4 | or before the effective date of this amendatory Act of the | ||||||
5 | 101st General Assembly for equine research and education. | ||||||
6 | (d) Annually, from the purse account of an organization | ||||||
7 | licensee racing standardbred horses, an amount equal to 15% of | ||||||
8 | the gaming receipts from gaming pursuant to an organization | ||||||
9 | gaming license placed into that purse account shall be paid to | ||||||
10 | the Illinois Standardbred Breeders Fund. Moneys deposited into | ||||||
11 | the Illinois Standardbred Breeders Fund shall be used for | ||||||
12 | standardbred racing as authorized in paragraphs 1, 2, 3, 8, and | ||||||
13 | 9 of subsection (g) of Section 31 of this Act and for bonus | ||||||
14 | awards as authorized under paragraph 6 of subsection (j) of | ||||||
15 | Section 31 of this Act. | ||||||
16 | Section 35-55. The Riverboat Gambling Act is amended by | ||||||
17 | changing Sections 1, 2, 3, 4, 5, 5.1, 6, 7, 7.3, 7.5, 8, 9, 11, | ||||||
18 | 11.1, 12, 13, 14, 15, 17, 17.1, 18, 18.1, 19, 20, and 24 and by | ||||||
19 | adding Sections 5.3, 7.7, 7.8, 7.10, 7.11, 7.12, 7.13, 7.14, | ||||||
20 | and 7.15 as follows:
| ||||||
21 | (230 ILCS 10/1) (from Ch. 120, par. 2401)
| ||||||
22 | Sec. 1. Short title. This Act shall be known and may be | ||||||
23 | cited as the
Illinois Riverboat Gambling Act.
| ||||||
24 | (Source: P.A. 86-1029.)
|
| |||||||
| |||||||
1 | (230 ILCS 10/2) (from Ch. 120, par. 2402)
| ||||||
2 | Sec. 2. Legislative Intent.
| ||||||
3 | (a) This Act is intended to benefit the
people of the State | ||||||
4 | of Illinois
by assisting economic development , and promoting | ||||||
5 | Illinois tourism ,
and by increasing the amount of revenues | ||||||
6 | available to the State to assist and
support education , and to | ||||||
7 | defray State expenses .
| ||||||
8 | (b) While authorization of riverboat and casino gambling | ||||||
9 | will enhance investment,
beautification, development and | ||||||
10 | tourism in Illinois, it is recognized that it will do so
| ||||||
11 | successfully only if public confidence and trust in the | ||||||
12 | credibility and
integrity of the gambling operations and the | ||||||
13 | regulatory process is
maintained. Therefore, regulatory | ||||||
14 | provisions of this Act are designed to
strictly regulate the | ||||||
15 | facilities, persons, associations and practices
related to | ||||||
16 | gambling operations pursuant to the police powers of the State,
| ||||||
17 | including comprehensive law enforcement supervision.
| ||||||
18 | (c) The Illinois Gaming Board established under this Act | ||||||
19 | should, as soon
as possible, inform each applicant for an | ||||||
20 | owners license of the Board's
intent to grant or deny a | ||||||
21 | license.
| ||||||
22 | (Source: P.A. 93-28, eff. 6-20-03.)
| ||||||
23 | (230 ILCS 10/3) (from Ch. 120, par. 2403)
| ||||||
24 | Sec. 3. Riverboat Gambling Authorized.
|
| |||||||
| |||||||
1 | (a) Riverboat and casino gambling
operations and gaming | ||||||
2 | operations pursuant to an organization gaming license and the | ||||||
3 | system of wagering
incorporated therein , as defined in this | ||||||
4 | Act, are hereby authorized to the
extent that they are carried | ||||||
5 | out in accordance with the provisions of this
Act.
| ||||||
6 | (b) This Act does not apply to the pari-mutuel system of | ||||||
7 | wagering used
or intended to be used in connection with the | ||||||
8 | horse-race meetings as
authorized under the Illinois Horse | ||||||
9 | Racing Act of 1975, lottery games
authorized under the Illinois | ||||||
10 | Lottery Law, bingo authorized under the Bingo
License and Tax | ||||||
11 | Act, charitable games authorized under the Charitable Games
Act | ||||||
12 | or pull tabs and jar games conducted under the Illinois Pull | ||||||
13 | Tabs and Jar
Games Act. This Act applies to gaming by an | ||||||
14 | organization gaming licensee authorized under the Illinois | ||||||
15 | Horse Racing Act of 1975 to the extent provided in that Act and | ||||||
16 | in this Act.
| ||||||
17 | (c) Riverboat gambling conducted pursuant to this Act may | ||||||
18 | be authorized
upon any water within the State of Illinois or | ||||||
19 | any
water other than Lake Michigan which constitutes a boundary | ||||||
20 | of the State
of Illinois.
Notwithstanding any provision in this | ||||||
21 | subsection (c) to the contrary, a
licensee that receives its | ||||||
22 | license pursuant to subsection (e-5) of Section 7
may
conduct | ||||||
23 | riverboat gambling on Lake Michigan from a home dock located on | ||||||
24 | Lake
Michigan subject to any limitations contained in Section | ||||||
25 | 7. Notwithstanding any provision in this subsection (c) to the | ||||||
26 | contrary, a licensee may conduct gambling at its home dock |
| |||||||
| |||||||
1 | facility as provided in Sections 7 and 11. A licensee may | ||||||
2 | conduct riverboat gambling authorized under this Act
| ||||||
3 | regardless of whether it conducts excursion cruises. A licensee | ||||||
4 | may permit
the continuous ingress and egress of passengers for | ||||||
5 | the purpose of
gambling.
| ||||||
6 | (d) Gambling that is conducted in accordance with this Act | ||||||
7 | using slot machines and video games of chance and other | ||||||
8 | electronic gambling games as defined in both this Act and the | ||||||
9 | Illinois Horse Racing Act of 1975 is authorized. | ||||||
10 | (Source: P.A. 91-40, eff. 6-25-99.)
| ||||||
11 | (230 ILCS 10/4) (from Ch. 120, par. 2404)
| ||||||
12 | Sec. 4. Definitions. As used in this Act:
| ||||||
13 | (a) "Board" means the Illinois Gaming Board.
| ||||||
14 | (b) "Occupational license" means a license issued by the | ||||||
15 | Board to a
person or entity to perform an occupation which the | ||||||
16 | Board has identified as
requiring a license to engage in | ||||||
17 | riverboat gambling , casino gambling, or gaming pursuant to an | ||||||
18 | organization gaming license issued under this Act in Illinois.
| ||||||
19 | (c) "Gambling game" includes, but is not limited to, | ||||||
20 | baccarat,
twenty-one, poker, craps, slot machine, video game of | ||||||
21 | chance, roulette
wheel, klondike table, punchboard, faro | ||||||
22 | layout, keno layout, numbers
ticket, push card, jar ticket, or | ||||||
23 | pull tab which is authorized by the Board
as a wagering device | ||||||
24 | under this Act.
| ||||||
25 | (d) "Riverboat" means a self-propelled excursion boat, a
|
| |||||||
| |||||||
1 | permanently moored barge, or permanently moored barges that are | ||||||
2 | permanently
fixed together to operate as one vessel, on which | ||||||
3 | lawful gambling is
authorized and licensed as
provided in this | ||||||
4 | Act.
| ||||||
5 | "Slot machine" means any mechanical, electrical, or other | ||||||
6 | device, contrivance, or machine that is authorized by the Board | ||||||
7 | as a wagering device under this Act which, upon insertion of a | ||||||
8 | coin, currency, token, or similar object therein, or upon | ||||||
9 | payment of any consideration whatsoever, is available to play | ||||||
10 | or operate, the play or operation of which may deliver or | ||||||
11 | entitle the person playing or operating the machine to receive | ||||||
12 | cash, premiums, merchandise, tokens, or anything of value | ||||||
13 | whatsoever, whether the payoff is made automatically from the | ||||||
14 | machine or in any other manner whatsoever. A slot machine: | ||||||
15 | (1) may utilize spinning reels or video displays or | ||||||
16 | both; | ||||||
17 | (2) may or may not dispense coins, tickets, or tokens | ||||||
18 | to winning patrons; | ||||||
19 | (3) may use an electronic credit system for receiving | ||||||
20 | wagers and making payouts; and | ||||||
21 | (4) may simulate a table game. | ||||||
22 | "Slot machine" does not include table games authorized by | ||||||
23 | the Board as a wagering device under this Act. | ||||||
24 | (e) "Managers license" means a license issued by the Board | ||||||
25 | to a person or
entity
to manage gambling operations conducted | ||||||
26 | by the State pursuant to Section 7.3.
|
| |||||||
| |||||||
1 | (f) "Dock" means the location where a riverboat moors for | ||||||
2 | the purpose of
embarking passengers for and disembarking | ||||||
3 | passengers from the riverboat.
| ||||||
4 | (g) "Gross receipts" means the total amount of money | ||||||
5 | exchanged for the
purchase of chips, tokens , or electronic | ||||||
6 | cards by riverboat patrons.
| ||||||
7 | (h) "Adjusted gross receipts" means the gross receipts less
| ||||||
8 | winnings paid to wagerers.
| ||||||
9 | (i) "Cheat" means to alter the selection of criteria which | ||||||
10 | determine the
result of a gambling game or the amount or | ||||||
11 | frequency of payment in a gambling
game.
| ||||||
12 | (j) (Blank).
| ||||||
13 | (k) "Gambling operation" means the conduct of authorized | ||||||
14 | gambling games authorized under this Act
upon a riverboat or in | ||||||
15 | a casino or authorized under this Act and the Illinois Horse | ||||||
16 | Racing Act of 1975 at an organization gaming facility .
| ||||||
17 | (l) "License bid" means the lump sum amount of money that | ||||||
18 | an applicant
bids and agrees to pay the State in return for an | ||||||
19 | owners license that is issued or
re-issued on or after July 1, | ||||||
20 | 2003.
| ||||||
21 | "Table game" means a live gaming apparatus upon which | ||||||
22 | gaming is conducted or that determines an outcome that is the | ||||||
23 | object of a wager, including, but not limited to, baccarat, | ||||||
24 | twenty-one, blackjack, poker, craps, roulette wheel, klondike | ||||||
25 | table, punchboard, faro layout, keno layout, numbers ticket, | ||||||
26 | push card, jar ticket, pull tab, or other similar games that |
| |||||||
| |||||||
1 | are authorized by the Board as a wagering device under this | ||||||
2 | Act. "Table game" does not include slot machines or video games | ||||||
3 | of chance. | ||||||
4 | (m) The terms "minority person", "woman", and "person with | ||||||
5 | a disability" shall have the same meaning
as
defined in
Section | ||||||
6 | 2 of the Business Enterprise for Minorities, Women, and Persons | ||||||
7 | with
Disabilities Act.
| ||||||
8 | "Casino" means a facility at which lawful gambling is | ||||||
9 | authorized as provided in this Act. | ||||||
10 | "Owners license" means a license to conduct riverboat or | ||||||
11 | casino gambling operations, but does not include an | ||||||
12 | organization gaming license. | ||||||
13 | "Licensed owner" means a person who holds an owners | ||||||
14 | license. | ||||||
15 | "Organization gaming facility" means that portion of an
| ||||||
16 | organization licensee's racetrack facilities at which gaming | ||||||
17 | authorized under Section 7.7 is conducted. | ||||||
18 | "Organization gaming license" means a license issued by the
| ||||||
19 | Illinois Gaming Board under Section 7.7 of this Act authorizing | ||||||
20 | gaming pursuant to that Section at an organization gaming
| ||||||
21 | facility. | ||||||
22 | "Organization gaming licensee" means an entity that holds
| ||||||
23 | an organization gaming license. | ||||||
24 | "Organization licensee" means an entity authorized by the | ||||||
25 | Illinois Racing Board to conduct pari-mutuel wagering in | ||||||
26 | accordance with the Illinois Horse Racing Act of 1975. With |
| |||||||
| |||||||
1 | respect only to gaming pursuant to an organization gaming | ||||||
2 | license, "organization licensee" includes the authorization | ||||||
3 | for gaming created under subsection (a) of Section 56 of the | ||||||
4 | Illinois Horse Racing Act of 1975. | ||||||
5 | (Source: P.A. 100-391, eff. 8-25-17.)
| ||||||
6 | (230 ILCS 10/5) (from Ch. 120, par. 2405)
| ||||||
7 | Sec. 5. Gaming Board.
| ||||||
8 | (a) (1) There is hereby established the
Illinois Gaming | ||||||
9 | Board, which shall have the powers and duties specified in
this | ||||||
10 | Act, and all other powers necessary and proper to fully and
| ||||||
11 | effectively execute this Act for the purpose of administering, | ||||||
12 | regulating,
and enforcing the system of riverboat and casino | ||||||
13 | gambling established by this Act and gaming pursuant to an | ||||||
14 | organization gaming license issued under this Act . Its
| ||||||
15 | jurisdiction shall extend under this Act to every person, | ||||||
16 | association,
corporation, partnership and trust involved in | ||||||
17 | riverboat and casino gambling
operations and gaming pursuant to | ||||||
18 | an organization gaming license issued under this Act in the | ||||||
19 | State of Illinois.
| ||||||
20 | (2) The Board shall consist of 5 members to be appointed by | ||||||
21 | the Governor
with the advice and consent of the Senate, one of | ||||||
22 | whom shall be designated
by the Governor to be chairperson | ||||||
23 | chairman . Each member shall have a reasonable
knowledge of the | ||||||
24 | practice, procedure and principles of gambling operations.
| ||||||
25 | Each member shall either be a resident of Illinois or shall |
| |||||||
| |||||||
1 | certify that he or she
will become a resident of Illinois | ||||||
2 | before taking office. | ||||||
3 | On and after the effective date of this amendatory Act of | ||||||
4 | the 101st General Assembly, new appointees to the Board must | ||||||
5 | include the following: | ||||||
6 | (A) One member who has received, at a minimum, a | ||||||
7 | bachelor's degree from an accredited school and at least 10 | ||||||
8 | years of verifiable experience in the fields of | ||||||
9 | investigation and law enforcement. | ||||||
10 | (B) One member who is a certified public accountant | ||||||
11 | with experience in auditing and with knowledge of complex | ||||||
12 | corporate structures and transactions. | ||||||
13 | (C) One member who has 5 years' experience as a | ||||||
14 | principal, senior officer, or director of a company or | ||||||
15 | business with either material responsibility for the daily | ||||||
16 | operations and management of the overall company or | ||||||
17 | business or material responsibility for the policy making | ||||||
18 | of the company or business. | ||||||
19 | (D) One member who is an attorney licensed to practice | ||||||
20 | law in Illinois for at least 5 years. | ||||||
21 | Notwithstanding any provision of this subsection (a), the | ||||||
22 | requirements of subparagraphs (A) through (D) of this paragraph | ||||||
23 | (2) shall not apply to any person reappointed pursuant to | ||||||
24 | paragraph (3). | ||||||
25 | No more than 3 members of the Board may be from the same | ||||||
26 | political party. No Board member shall, within a period of one |
| |||||||
| |||||||
1 | year immediately preceding nomination, have been employed or | ||||||
2 | received compensation or fees for services from a person or | ||||||
3 | entity, or its parent or affiliate, that has engaged in | ||||||
4 | business with the Board, a licensee, or a licensee under the | ||||||
5 | Illinois Horse Racing Act of 1975. Board members must publicly | ||||||
6 | disclose all prior affiliations with gaming interests, | ||||||
7 | including any compensation, fees, bonuses, salaries, and other | ||||||
8 | reimbursement received from a person or entity, or its parent | ||||||
9 | or affiliate, that has engaged in business with the Board, a | ||||||
10 | licensee, or a licensee under the Illinois Horse Racing Act of | ||||||
11 | 1975. This disclosure must be made within 30 days after | ||||||
12 | nomination but prior to confirmation by the Senate and must be | ||||||
13 | made available to the members of the Senate. At least one | ||||||
14 | member
shall be experienced in law enforcement and criminal | ||||||
15 | investigation, at
least one member shall be a certified public | ||||||
16 | accountant experienced in
accounting and auditing, and at least | ||||||
17 | one member shall be a lawyer licensed
to practice law in | ||||||
18 | Illinois.
| ||||||
19 | (3) The terms of office of the Board members shall be 3 | ||||||
20 | years, except
that the terms of office of the initial Board | ||||||
21 | members appointed pursuant to
this Act will commence from the | ||||||
22 | effective date of this Act and run as
follows: one for a term | ||||||
23 | ending July 1, 1991, 2 for a term ending July 1,
1992, and 2 for | ||||||
24 | a term ending July 1, 1993. Upon the expiration of the
| ||||||
25 | foregoing terms, the successors of such members shall serve a | ||||||
26 | term for 3
years and until their successors are appointed and |
| |||||||
| |||||||
1 | qualified for like terms.
Vacancies in the Board shall be | ||||||
2 | filled for the unexpired term in like
manner as original | ||||||
3 | appointments. Each member of the Board shall be
eligible for | ||||||
4 | reappointment at the discretion of the Governor with the
advice | ||||||
5 | and consent of the Senate.
| ||||||
6 | (4) Each member of the Board shall receive $300 for each | ||||||
7 | day the
Board meets and for each day the member conducts any | ||||||
8 | hearing pursuant to
this Act. Each member of the Board shall | ||||||
9 | also be reimbursed for all actual
and necessary expenses and | ||||||
10 | disbursements incurred in the execution of official
duties.
| ||||||
11 | (5) No person shall be appointed a member of the Board or | ||||||
12 | continue to be
a member of the Board who is, or whose spouse, | ||||||
13 | child or parent is, a member
of the board of directors of, or a | ||||||
14 | person financially interested in, any
gambling operation | ||||||
15 | subject to the jurisdiction of this Board, or any race
track, | ||||||
16 | race meeting, racing association or the operations thereof | ||||||
17 | subject
to the jurisdiction of the Illinois Racing Board. No | ||||||
18 | Board member shall
hold any other public office. No person | ||||||
19 | shall be a
member of the Board who is not of good moral | ||||||
20 | character or who has been
convicted of, or is under indictment | ||||||
21 | for, a felony under the laws of
Illinois or any other state, or | ||||||
22 | the United States.
| ||||||
23 | (5.5) No member of the Board shall engage in any political | ||||||
24 | activity. For the purposes of this Section, "political" means | ||||||
25 | any activity in support
of or in connection with any campaign | ||||||
26 | for federal, State, or local elective office or any political
|
| |||||||
| |||||||
1 | organization, but does not include activities (i) relating to | ||||||
2 | the support or
opposition of any executive, legislative, or | ||||||
3 | administrative action (as those
terms are defined in Section 2 | ||||||
4 | of the Lobbyist Registration Act), (ii) relating
to collective | ||||||
5 | bargaining, or (iii) that are
otherwise
in furtherance of the | ||||||
6 | person's official
State duties or governmental and public | ||||||
7 | service functions.
| ||||||
8 | (6) Any member of the Board may be removed by the Governor | ||||||
9 | for neglect
of duty, misfeasance, malfeasance, or nonfeasance | ||||||
10 | in office or for engaging in any political activity.
| ||||||
11 | (7) Before entering upon the discharge of the duties of his | ||||||
12 | office, each
member of the Board shall take an oath that he | ||||||
13 | will faithfully execute the
duties of his office according to | ||||||
14 | the laws of the State and the rules and
regulations adopted | ||||||
15 | therewith and shall give bond to the State of Illinois,
| ||||||
16 | approved by the Governor, in the sum of $25,000. Every such | ||||||
17 | bond, when
duly executed and approved, shall be recorded in the | ||||||
18 | office of the
Secretary of State. Whenever the Governor | ||||||
19 | determines that the bond of any
member of the Board has become | ||||||
20 | or is likely to become invalid or
insufficient, he shall | ||||||
21 | require such member forthwith to renew his bond,
which is to be | ||||||
22 | approved by the Governor. Any member of the Board who fails
to | ||||||
23 | take oath and give bond within 30 days from the date of his | ||||||
24 | appointment,
or who fails to renew his bond within 30 days | ||||||
25 | after it is demanded by the
Governor, shall be guilty of | ||||||
26 | neglect of duty and may be removed by the
Governor. The cost of |
| |||||||
| |||||||
1 | any bond given by any member of the Board under this
Section | ||||||
2 | shall be taken to be a part of the necessary expenses of the | ||||||
3 | Board.
| ||||||
4 | (7.5) For the examination of all mechanical, | ||||||
5 | electromechanical, or electronic table games, slot machines, | ||||||
6 | slot accounting systems, sports wagering systems, and other | ||||||
7 | electronic gaming equipment , and the field inspection of such | ||||||
8 | systems, games, and machines, for compliance with this Act, the | ||||||
9 | Board shall may utilize the services of one or more independent | ||||||
10 | outside testing laboratories that have been accredited in | ||||||
11 | accordance with ISO/IEC 17025 by an accreditation body that is | ||||||
12 | a signatory to the International Laboratory Accreditation | ||||||
13 | Cooperation Mutual Recognition Agreement signifying they by a | ||||||
14 | national accreditation body and that, in the judgment of the | ||||||
15 | Board, are qualified to perform such examinations. | ||||||
16 | Notwithstanding any law to the contrary, the Board shall | ||||||
17 | consider the licensing of independent outside testing | ||||||
18 | laboratory applicants in accordance with procedures | ||||||
19 | established by the Board by rule. The Board shall not withhold | ||||||
20 | its approval of an independent outside testing laboratory | ||||||
21 | license applicant that has been accredited as required under | ||||||
22 | this paragraph (7.5) and is licensed in gaming jurisdictions | ||||||
23 | comparable to Illinois. Upon the finalization of required | ||||||
24 | rules, the Board shall license independent testing | ||||||
25 | laboratories and accept the test reports of any licensed | ||||||
26 | testing laboratory of the system's, game's, or machine |
| |||||||
| |||||||
1 | manufacturer's choice, notwithstanding the existence of | ||||||
2 | contracts between the Board and any independent testing | ||||||
3 | laboratory. | ||||||
4 | (8) The Board shall employ such
personnel as may be | ||||||
5 | necessary to carry out its functions and shall determine the | ||||||
6 | salaries of all personnel, except those personnel whose | ||||||
7 | salaries are determined under the terms of a collective | ||||||
8 | bargaining agreement. No
person shall be employed to serve the | ||||||
9 | Board who is, or whose spouse, parent
or child is, an official | ||||||
10 | of, or has a financial interest in or financial
relation with, | ||||||
11 | any operator engaged in gambling operations within this
State | ||||||
12 | or any organization engaged in conducting horse racing within | ||||||
13 | this
State. For the one year immediately preceding employment, | ||||||
14 | an employee shall not have been employed or received | ||||||
15 | compensation or fees for services from a person or entity, or | ||||||
16 | its parent or affiliate, that has engaged in business with the | ||||||
17 | Board, a licensee, or a licensee under the Illinois Horse | ||||||
18 | Racing Act of 1975. Any employee violating these prohibitions | ||||||
19 | shall be subject to
termination of employment.
| ||||||
20 | (9) An Administrator shall perform any and all duties that | ||||||
21 | the Board
shall assign him. The salary of the Administrator | ||||||
22 | shall be determined by
the Board and, in addition,
he shall be | ||||||
23 | reimbursed for all actual and necessary expenses incurred by
| ||||||
24 | him in discharge of his official duties. The Administrator | ||||||
25 | shall keep
records of all proceedings of the Board and shall | ||||||
26 | preserve all records,
books, documents and other papers |
| |||||||
| |||||||
1 | belonging to the Board or entrusted to
its care. The | ||||||
2 | Administrator shall devote his full time to the duties of
the | ||||||
3 | office and shall not hold any other office or employment.
| ||||||
4 | (b) The Board shall have general responsibility for the | ||||||
5 | implementation
of this Act. Its duties include, without | ||||||
6 | limitation, the following:
| ||||||
7 | (1) To decide promptly and in reasonable order all | ||||||
8 | license applications.
Any party aggrieved by an action of | ||||||
9 | the Board denying, suspending,
revoking, restricting or | ||||||
10 | refusing to renew a license may request a hearing
before | ||||||
11 | the Board. A request for a hearing must be made to the | ||||||
12 | Board in
writing within 5 days after service of notice of | ||||||
13 | the action of the Board.
Notice of the action of the Board | ||||||
14 | shall be served either by personal
delivery or by certified | ||||||
15 | mail, postage prepaid, to the aggrieved party.
Notice | ||||||
16 | served by certified mail shall be deemed complete on the | ||||||
17 | business
day following the date of such mailing. The Board | ||||||
18 | shall conduct any such all
requested hearings promptly and | ||||||
19 | in reasonable order;
| ||||||
20 | (2) To conduct all hearings pertaining to civil | ||||||
21 | violations of this Act
or rules and regulations promulgated | ||||||
22 | hereunder;
| ||||||
23 | (3) To promulgate such rules and regulations as in its | ||||||
24 | judgment may be
necessary to protect or enhance the | ||||||
25 | credibility and integrity of gambling
operations | ||||||
26 | authorized by this Act and the regulatory process |
| |||||||
| |||||||
1 | hereunder;
| ||||||
2 | (4) To provide for the establishment and collection of | ||||||
3 | all license and
registration fees and taxes imposed by this | ||||||
4 | Act and the rules and
regulations issued pursuant hereto. | ||||||
5 | All such fees and taxes shall be
deposited into the State | ||||||
6 | Gaming Fund;
| ||||||
7 | (5) To provide for the levy and collection of penalties | ||||||
8 | and fines for the
violation of provisions of this Act and | ||||||
9 | the rules and regulations
promulgated hereunder. All such | ||||||
10 | fines and penalties shall be deposited
into the Education | ||||||
11 | Assistance Fund, created by Public Act 86-0018, of the
| ||||||
12 | State of Illinois;
| ||||||
13 | (6) To be present through its inspectors and agents any | ||||||
14 | time gambling
operations are conducted on any riverboat , in | ||||||
15 | any casino, or at any organization gaming
facility for the | ||||||
16 | purpose of certifying the
revenue thereof, receiving | ||||||
17 | complaints from the public, and conducting such
other | ||||||
18 | investigations into the conduct of the gambling games and | ||||||
19 | the
maintenance of the equipment as from time to time the | ||||||
20 | Board may deem
necessary and proper;
| ||||||
21 | (7) To review and rule upon any complaint by a licensee
| ||||||
22 | regarding any investigative procedures of the State which | ||||||
23 | are unnecessarily
disruptive of gambling operations. The | ||||||
24 | need to inspect and investigate
shall be presumed at all | ||||||
25 | times. The disruption of a licensee's operations
shall be | ||||||
26 | proved by clear and convincing evidence, and establish |
| |||||||
| |||||||
1 | that: (A)
the procedures had no reasonable law enforcement | ||||||
2 | purposes, and (B) the
procedures were so disruptive as to | ||||||
3 | unreasonably inhibit gambling operations;
| ||||||
4 | (8) To hold at least one meeting each quarter of the | ||||||
5 | fiscal
year. In addition, special meetings may be called by | ||||||
6 | the Chairman or any 2
Board members upon 72 hours written | ||||||
7 | notice to each member. All Board
meetings shall be subject | ||||||
8 | to the Open Meetings Act. Three members of the
Board shall | ||||||
9 | constitute a quorum, and 3 votes shall be required for any
| ||||||
10 | final determination by the Board. The Board shall keep a | ||||||
11 | complete and
accurate record of all its meetings. A | ||||||
12 | majority of the members of the Board
shall constitute a | ||||||
13 | quorum for the transaction of any business, for the
| ||||||
14 | performance of any duty, or for the exercise of any power | ||||||
15 | which this Act
requires the Board members to transact, | ||||||
16 | perform or exercise en banc, except
that, upon order of the | ||||||
17 | Board, one of the Board members or an
administrative law | ||||||
18 | judge designated by the Board may conduct any hearing
| ||||||
19 | provided for under this Act or by Board rule and may | ||||||
20 | recommend findings and
decisions to the Board. The Board | ||||||
21 | member or administrative law judge
conducting such hearing | ||||||
22 | shall have all powers and rights granted to the
Board in | ||||||
23 | this Act. The record made at the time of the hearing shall | ||||||
24 | be
reviewed by the Board, or a majority thereof, and the | ||||||
25 | findings and decision
of the majority of the Board shall | ||||||
26 | constitute the order of the Board in
such case;
|
| |||||||
| |||||||
1 | (9) To maintain records which are separate and distinct | ||||||
2 | from the records
of any other State board or commission. | ||||||
3 | Such records shall be available
for public inspection and | ||||||
4 | shall accurately reflect all Board proceedings;
| ||||||
5 | (10) To file a written annual report with the Governor | ||||||
6 | on or before
July 1 each year and such additional reports | ||||||
7 | as the Governor may request.
The annual report shall | ||||||
8 | include a statement of receipts and disbursements
by the | ||||||
9 | Board, actions taken by the Board, and any additional | ||||||
10 | information
and recommendations which the Board may deem | ||||||
11 | valuable or which the Governor
may request;
| ||||||
12 | (11) (Blank);
| ||||||
13 | (12) (Blank);
| ||||||
14 | (13) To assume responsibility for administration and | ||||||
15 | enforcement of the
Video Gaming Act; and | ||||||
16 | (13.1) To assume responsibility for the administration | ||||||
17 | and enforcement
of operations at organization gaming | ||||||
18 | facilities pursuant to this Act and the
Illinois Horse | ||||||
19 | Racing Act of 1975; | ||||||
20 | (13.2) To assume responsibility for the administration | ||||||
21 | and enforcement
of the Sports Wagering Act; and | ||||||
22 | (14) To adopt, by rule, a code of conduct governing | ||||||
23 | Board members and employees that ensure, to the maximum | ||||||
24 | extent possible, that persons subject to this Code avoid | ||||||
25 | situations, relationships, or associations that may | ||||||
26 | represent or lead to a conflict of interest.
|
| |||||||
| |||||||
1 | Internal controls and changes submitted by licensees must | ||||||
2 | be reviewed and either approved or denied with cause within 90 | ||||||
3 | days after receipt of submission is deemed final by the | ||||||
4 | Illinois Gaming Board. In the event an internal control | ||||||
5 | submission or change does not meet the standards set by the | ||||||
6 | Board, staff of the Board must provide technical assistance to | ||||||
7 | the licensee to rectify such deficiencies within 90 days after | ||||||
8 | the initial submission and the revised submission must be | ||||||
9 | reviewed and approved or denied with cause within 90 days after | ||||||
10 | the date the revised submission is deemed final by the Board. | ||||||
11 | For the purposes of this paragraph, "with cause" means that the | ||||||
12 | approval of the submission would jeopardize the integrity of | ||||||
13 | gaming. In the event the Board staff has not acted within the | ||||||
14 | timeframe, the submission shall be deemed approved. | ||||||
15 | (c) The Board shall have jurisdiction over and shall | ||||||
16 | supervise all
gambling operations governed by this Act. The | ||||||
17 | Board shall have all powers
necessary and proper to fully and | ||||||
18 | effectively execute the provisions of
this Act, including, but | ||||||
19 | not limited to, the following:
| ||||||
20 | (1) To investigate applicants and determine the | ||||||
21 | eligibility of
applicants for licenses and to select among | ||||||
22 | competing applicants the
applicants which best serve the | ||||||
23 | interests of the citizens of Illinois.
| ||||||
24 | (2) To have jurisdiction and supervision over all | ||||||
25 | riverboat gambling
operations authorized under this Act in | ||||||
26 | this State and all persons in places on riverboats where |
| |||||||
| |||||||
1 | gambling
operations are conducted.
| ||||||
2 | (3) To promulgate rules and regulations for the purpose | ||||||
3 | of administering
the provisions of this Act and to | ||||||
4 | prescribe rules, regulations and
conditions under which | ||||||
5 | all riverboat gambling operations subject to this
Act in | ||||||
6 | the State shall be
conducted. Such rules and regulations | ||||||
7 | are to provide for the prevention of
practices detrimental | ||||||
8 | to the public interest and for the best interests of
| ||||||
9 | riverboat gambling, including rules and regulations | ||||||
10 | regarding the
inspection of organization gaming | ||||||
11 | facilities, casinos, and such riverboats , and the review of | ||||||
12 | any permits or licenses
necessary to operate a riverboat , | ||||||
13 | casino, or organization gaming facility under any laws or | ||||||
14 | regulations applicable
to riverboats, casinos, or | ||||||
15 | organization gaming facilities and to impose penalties for | ||||||
16 | violations thereof.
| ||||||
17 | (4) To enter the office, riverboats, casinos, | ||||||
18 | organization gaming facilities, and
other facilities, or | ||||||
19 | other
places of business of a licensee, where evidence of | ||||||
20 | the compliance or
noncompliance with the provisions of this | ||||||
21 | Act is likely to be found.
| ||||||
22 | (5) To investigate alleged violations of this Act or | ||||||
23 | the
rules of the Board and to take appropriate disciplinary
| ||||||
24 | action against a licensee or a holder of an occupational | ||||||
25 | license for a
violation, or institute appropriate legal | ||||||
26 | action for enforcement, or both.
|
| |||||||
| |||||||
1 | (6) To adopt standards for the licensing of all persons | ||||||
2 | and entities under this Act,
as well as for electronic or | ||||||
3 | mechanical gambling games, and to establish
fees for such | ||||||
4 | licenses.
| ||||||
5 | (7) To adopt appropriate standards for all | ||||||
6 | organization gaming facilities, riverboats , casinos,
and | ||||||
7 | other facilities authorized under this Act .
| ||||||
8 | (8) To require that the records, including financial or | ||||||
9 | other statements
of any licensee under this Act, shall be | ||||||
10 | kept in such manner as prescribed
by the Board and that any | ||||||
11 | such licensee involved in the ownership or
management of | ||||||
12 | gambling operations submit to the Board an annual balance
| ||||||
13 | sheet and profit and loss statement, list of the | ||||||
14 | stockholders or other
persons having a 1% or greater | ||||||
15 | beneficial interest in the gambling
activities of each | ||||||
16 | licensee, and any other information the Board deems
| ||||||
17 | necessary in order to effectively administer this Act and | ||||||
18 | all rules,
regulations, orders and final decisions | ||||||
19 | promulgated under this Act.
| ||||||
20 | (9) To conduct hearings, issue subpoenas for the | ||||||
21 | attendance of
witnesses and subpoenas duces tecum for the | ||||||
22 | production of books, records
and other pertinent documents | ||||||
23 | in accordance with the Illinois
Administrative Procedure | ||||||
24 | Act, and to administer oaths and affirmations to
the | ||||||
25 | witnesses, when, in the judgment of the Board, it is | ||||||
26 | necessary to
administer or enforce this Act or the Board |
| |||||||
| |||||||
1 | rules.
| ||||||
2 | (10) To prescribe a form to be used by any licensee | ||||||
3 | involved in the
ownership or management of gambling | ||||||
4 | operations as an
application for employment for their | ||||||
5 | employees.
| ||||||
6 | (11) To revoke or suspend licenses, as the Board may | ||||||
7 | see fit and in
compliance with applicable laws of the State | ||||||
8 | regarding administrative
procedures, and to review | ||||||
9 | applications for the renewal of licenses. The
Board may | ||||||
10 | suspend an owners license or an organization gaming | ||||||
11 | license , without notice or hearing upon a
determination | ||||||
12 | that the safety or health of patrons or employees is
| ||||||
13 | jeopardized by continuing a gambling operation conducted | ||||||
14 | under that license riverboat's operation . The suspension | ||||||
15 | may
remain in effect until the Board determines that the | ||||||
16 | cause for suspension
has been abated. The Board may revoke | ||||||
17 | an the owners license or organization gaming license upon a
| ||||||
18 | determination that the licensee owner has not made | ||||||
19 | satisfactory progress toward
abating the hazard.
| ||||||
20 | (12) To eject or exclude or authorize the ejection or | ||||||
21 | exclusion of, any
person from riverboat gambling | ||||||
22 | facilities where that such person is in violation
of this | ||||||
23 | Act, rules and regulations thereunder, or final orders of | ||||||
24 | the
Board, or where such person's conduct or reputation is | ||||||
25 | such that his or her
presence within the riverboat gambling | ||||||
26 | facilities may, in the opinion of
the Board, call into |
| |||||||
| |||||||
1 | question the honesty and integrity of the gambling
| ||||||
2 | operations or interfere with the orderly conduct thereof; | ||||||
3 | provided that the
propriety of such ejection or exclusion | ||||||
4 | is subject to subsequent hearing
by the Board.
| ||||||
5 | (13) To require all licensees of gambling operations to | ||||||
6 | utilize a
cashless wagering system whereby all players' | ||||||
7 | money is converted to tokens,
electronic cards, or chips | ||||||
8 | which shall be used only for wagering in the
gambling | ||||||
9 | establishment.
| ||||||
10 | (14) (Blank).
| ||||||
11 | (15) To suspend, revoke or restrict licenses, to | ||||||
12 | require the
removal of a licensee or an employee of a | ||||||
13 | licensee for a violation of this
Act or a Board rule or for | ||||||
14 | engaging in a fraudulent practice, and to
impose civil | ||||||
15 | penalties of up to $5,000 against individuals and up to
| ||||||
16 | $10,000 or an amount equal to the daily gross receipts, | ||||||
17 | whichever is
larger, against licensees for each violation | ||||||
18 | of any provision of the Act, any rules adopted by the | ||||||
19 | Board, any order of the Board or any other action
which, in | ||||||
20 | the Board's discretion, is a detriment or impediment to | ||||||
21 | riverboat
gambling operations.
| ||||||
22 | (16) To hire employees to gather information, conduct | ||||||
23 | investigations
and carry out any other tasks contemplated | ||||||
24 | under this Act.
| ||||||
25 | (17) To establish minimum levels of insurance to be | ||||||
26 | maintained by
licensees.
|
| |||||||
| |||||||
1 | (18) To authorize a licensee to sell or serve alcoholic | ||||||
2 | liquors, wine or
beer as defined in the Liquor Control Act | ||||||
3 | of 1934 on board a riverboat or in a casino
and to have | ||||||
4 | exclusive authority to establish the hours for sale and
| ||||||
5 | consumption of alcoholic liquor on board a riverboat or in | ||||||
6 | a casino , notwithstanding any
provision of the Liquor | ||||||
7 | Control Act of 1934 or any local ordinance, and
regardless | ||||||
8 | of whether the riverboat makes excursions. The
| ||||||
9 | establishment of the hours for sale and consumption of | ||||||
10 | alcoholic liquor on
board a riverboat or in a casino is an | ||||||
11 | exclusive power and function of the State. A home
rule unit | ||||||
12 | may not establish the hours for sale and consumption of | ||||||
13 | alcoholic
liquor on board a riverboat or in a casino . This | ||||||
14 | subdivision (18) amendatory Act of 1991 is a denial and
| ||||||
15 | limitation of home rule powers and functions under | ||||||
16 | subsection (h) of
Section 6 of Article VII of the Illinois | ||||||
17 | Constitution.
| ||||||
18 | (19) After consultation with the U.S. Army Corps of | ||||||
19 | Engineers, to
establish binding emergency orders upon the | ||||||
20 | concurrence of a majority of
the members of the Board | ||||||
21 | regarding the navigability of water, relative to
| ||||||
22 | excursions,
in the event
of extreme weather conditions, | ||||||
23 | acts of God or other extreme circumstances.
| ||||||
24 | (20) To delegate the execution of any of its powers | ||||||
25 | under this Act for
the purpose of administering and | ||||||
26 | enforcing this Act and the its rules adopted by the Board |
| |||||||
| |||||||
1 | and
regulations hereunder .
| ||||||
2 | (20.5) To approve any contract entered into on its | ||||||
3 | behalf.
| ||||||
4 | (20.6) To appoint investigators to conduct | ||||||
5 | investigations, searches, seizures, arrests, and other | ||||||
6 | duties imposed under this Act, as deemed necessary by the | ||||||
7 | Board. These investigators have and may exercise all of the | ||||||
8 | rights and powers of peace officers, provided that these | ||||||
9 | powers shall be limited to offenses or violations occurring | ||||||
10 | or committed in a casino, in an organization gaming | ||||||
11 | facility, or on a riverboat or dock, as defined in | ||||||
12 | subsections (d) and (f) of Section 4, or as otherwise | ||||||
13 | provided by this Act or any other law. | ||||||
14 | (20.7) To contract with the Department of State Police | ||||||
15 | for the use of trained and qualified State police officers | ||||||
16 | and with the Department of Revenue for the use of trained | ||||||
17 | and qualified Department of Revenue investigators to | ||||||
18 | conduct investigations, searches, seizures, arrests, and | ||||||
19 | other duties imposed under this Act and to exercise all of | ||||||
20 | the rights and powers of peace officers, provided that the | ||||||
21 | powers of Department of Revenue investigators under this | ||||||
22 | subdivision (20.7) shall be limited to offenses or | ||||||
23 | violations occurring or committed in a casino, in an | ||||||
24 | organization gaming facility, or on a riverboat or dock, as | ||||||
25 | defined in subsections (d) and (f) of Section 4, or as | ||||||
26 | otherwise provided by this Act or any other law. In the |
| |||||||
| |||||||
1 | event the Department of State Police or the Department of | ||||||
2 | Revenue is unable to fill contracted police or | ||||||
3 | investigative positions, the Board may appoint | ||||||
4 | investigators to fill those positions pursuant to | ||||||
5 | subdivision (20.6).
| ||||||
6 | (21) To adopt rules concerning the conduct of gaming | ||||||
7 | pursuant to an organization gaming license issued under | ||||||
8 | this Act. | ||||||
9 | (22) To have the same jurisdiction and supervision over | ||||||
10 | casinos and organization gaming facilities as the Board has | ||||||
11 | over riverboats, including, but not limited to, the power | ||||||
12 | to (i) investigate, review, and approve contracts as that | ||||||
13 | power is applied to riverboats, (ii) adopt rules for | ||||||
14 | administering the provisions of this Act, (iii) adopt | ||||||
15 | standards for the licensing of all persons involved with a | ||||||
16 | casino or organization gaming facility, (iv) investigate | ||||||
17 | alleged violations of this Act by any person involved with | ||||||
18 | a casino or organization gaming facility, and (v) require | ||||||
19 | that records, including financial or other statements of | ||||||
20 | any casino or organization gaming facility, shall be kept | ||||||
21 | in such manner as prescribed by the Board.
| ||||||
22 | (23) (21) To take any other action as may be reasonable | ||||||
23 | or appropriate to
enforce this Act and the rules adopted by | ||||||
24 | the Board and regulations hereunder .
| ||||||
25 | (d) The Board may seek and shall receive the cooperation of | ||||||
26 | the
Department of State Police in conducting background |
| |||||||
| |||||||
1 | investigations of
applicants and in fulfilling its | ||||||
2 | responsibilities under
this Section. Costs incurred by the | ||||||
3 | Department of State Police as
a result of such cooperation | ||||||
4 | shall be paid by the Board in conformance
with the requirements | ||||||
5 | of Section 2605-400 of the Department of State Police Law
(20 | ||||||
6 | ILCS 2605/2605-400) .
| ||||||
7 | (e) The Board must authorize to each investigator and to | ||||||
8 | any other
employee of the Board exercising the powers of a | ||||||
9 | peace officer a distinct badge
that, on its face, (i) clearly | ||||||
10 | states that the badge is authorized by the Board
and
(ii) | ||||||
11 | contains a unique identifying number. No other badge shall be | ||||||
12 | authorized
by the Board.
| ||||||
13 | (Source: P.A. 100-1152, eff. 12-14-18.)
| ||||||
14 | (230 ILCS 10/5.1) (from Ch. 120, par. 2405.1)
| ||||||
15 | Sec. 5.1. Disclosure of records.
| ||||||
16 | (a) Notwithstanding any applicable statutory provision to | ||||||
17 | the contrary,
the Board shall, on written request from any | ||||||
18 | person, provide
information furnished by an applicant or | ||||||
19 | licensee concerning the applicant
or licensee, his products, | ||||||
20 | services or gambling enterprises and his
business holdings, as | ||||||
21 | follows:
| ||||||
22 | (1) The name, business address and business telephone | ||||||
23 | number of any
applicant or licensee.
| ||||||
24 | (2) An identification of any applicant or licensee | ||||||
25 | including, if an
applicant or licensee is not an |
| |||||||
| |||||||
1 | individual, the names and addresses of all stockholders and | ||||||
2 | directors, if the entity is a corporation; the names and | ||||||
3 | addresses of all members, if the entity is a limited | ||||||
4 | liability company; the names and addresses of all partners, | ||||||
5 | both general and limited, if the entity is a partnership; | ||||||
6 | and the names and addresses of all beneficiaries, if the | ||||||
7 | entity is a trust the state of incorporation or
| ||||||
8 | registration, the corporate officers, and the identity of | ||||||
9 | all shareholders
or participants . If an applicant or | ||||||
10 | licensee has a pending registration
statement filed with | ||||||
11 | the Securities and Exchange Commission, only the names
of | ||||||
12 | those persons or entities holding interest of 5% or more | ||||||
13 | must be provided.
| ||||||
14 | (3) An identification of any business, including, if | ||||||
15 | applicable, the
state of incorporation or registration, in | ||||||
16 | which an applicant or licensee
or an applicant's or | ||||||
17 | licensee's spouse or children has an equity interest
of | ||||||
18 | more than 1%. If an applicant or licensee is a corporation, | ||||||
19 | partnership
or other business entity, the applicant or | ||||||
20 | licensee shall identify any
other corporation, partnership | ||||||
21 | or business entity in which it has an equity
interest of 1%
| ||||||
22 | or more, including, if applicable, the state of
| ||||||
23 | incorporation or registration. This information need not | ||||||
24 | be provided by a
corporation, partnership or other business | ||||||
25 | entity that has a pending
registration statement filed with | ||||||
26 | the Securities and Exchange Commission.
|
| |||||||
| |||||||
1 | (4) Whether an applicant or licensee has been indicted, | ||||||
2 | convicted,
pleaded guilty or nolo contendere, or forfeited | ||||||
3 | bail concerning any
criminal offense under the laws of any | ||||||
4 | jurisdiction, either felony or
misdemeanor (except for | ||||||
5 | traffic violations), including the date, the name
and | ||||||
6 | location of the court, arresting agency and prosecuting | ||||||
7 | agency, the
case number, the offense, the disposition and | ||||||
8 | the location and length of
incarceration.
| ||||||
9 | (5) Whether an applicant or licensee has had any | ||||||
10 | license or
certificate issued by a licensing authority in | ||||||
11 | Illinois or any other
jurisdiction denied, restricted, | ||||||
12 | suspended, revoked or not renewed and a
statement | ||||||
13 | describing the facts and circumstances concerning the | ||||||
14 | denial,
restriction, suspension, revocation or | ||||||
15 | non-renewal, including the licensing
authority, the date | ||||||
16 | each such action was taken, and the reason for each
such | ||||||
17 | action.
| ||||||
18 | (6) Whether an applicant or licensee has ever filed or | ||||||
19 | had filed against
it a proceeding in bankruptcy or has ever | ||||||
20 | been involved in any formal
process to adjust, defer, | ||||||
21 | suspend or otherwise work out the payment of any
debt | ||||||
22 | including the date of filing, the name and location of the | ||||||
23 | court, the
case and number of the disposition.
| ||||||
24 | (7) Whether an applicant or licensee has filed, or been | ||||||
25 | served with a
complaint or other notice filed with any | ||||||
26 | public body, regarding the
delinquency in the payment of, |
| |||||||
| |||||||
1 | or a dispute over the filings concerning the
payment of, | ||||||
2 | any tax required under federal, State or local law, | ||||||
3 | including
the amount, type of tax, the taxing agency and | ||||||
4 | time periods involved.
| ||||||
5 | (8) A statement listing the names and titles of all | ||||||
6 | public officials
or officers of any unit of government, and | ||||||
7 | relatives of said
public officials or officers who, | ||||||
8 | directly or indirectly, own
any financial interest in, have | ||||||
9 | any beneficial interest in, are the
creditors of or hold | ||||||
10 | any debt instrument issued by, or hold or have any
interest | ||||||
11 | in any contractual or service relationship with, an | ||||||
12 | applicant
or licensee.
| ||||||
13 | (9) Whether an applicant or licensee has made, directly | ||||||
14 | or indirectly,
any political contribution, or any loans, | ||||||
15 | donations or other payments, to
any candidate or office | ||||||
16 | holder, within 5 years from the date of filing the
| ||||||
17 | application, including the amount and the method of | ||||||
18 | payment.
| ||||||
19 | (10) The name and business telephone number of the | ||||||
20 | counsel
representing an applicant or licensee in matters | ||||||
21 | before the Board.
| ||||||
22 | (11) A description of any proposed or approved gambling | ||||||
23 | riverboat
gaming operation, including the type of boat, | ||||||
24 | home dock , or casino or gaming location, expected
economic | ||||||
25 | benefit to the community, anticipated or actual number of
| ||||||
26 | employees, any statement from an applicant or licensee |
| |||||||
| |||||||
1 | regarding compliance
with federal and State affirmative | ||||||
2 | action guidelines, projected or actual
admissions and | ||||||
3 | projected or actual adjusted gross gaming receipts.
| ||||||
4 | (12) A description of the product or service to be | ||||||
5 | supplied by an
applicant for a supplier's license.
| ||||||
6 | (b) Notwithstanding any applicable statutory provision to | ||||||
7 | the contrary,
the Board shall, on written request from any | ||||||
8 | person, also provide
the following information:
| ||||||
9 | (1) The amount of the wagering tax and admission tax | ||||||
10 | paid daily to the
State of Illinois by the holder of an | ||||||
11 | owner's license.
| ||||||
12 | (2) Whenever the Board finds an applicant for an | ||||||
13 | owner's license
unsuitable for licensing, a copy of the | ||||||
14 | written letter outlining the
reasons for the denial.
| ||||||
15 | (3) Whenever the Board has refused to grant leave for | ||||||
16 | an applicant to
withdraw his application, a copy of the | ||||||
17 | letter outlining the reasons for
the refusal.
| ||||||
18 | (c) Subject to the above provisions, the Board shall not | ||||||
19 | disclose any
information which would be barred by:
| ||||||
20 | (1) Section 7 of the Freedom of Information Act; or
| ||||||
21 | (2) The statutes, rules, regulations or | ||||||
22 | intergovernmental agreements
of any jurisdiction.
| ||||||
23 | (d) The Board may assess fees for the copying of | ||||||
24 | information in
accordance with Section 6 of the Freedom of | ||||||
25 | Information Act.
| ||||||
26 | (Source: P.A. 96-1392, eff. 1-1-11.)
|
| |||||||
| |||||||
1 | (230 ILCS 10/5.3 new) | ||||||
2 | Sec. 5.3. Ethical conduct. | ||||||
3 | (a) Officials and employees of the corporate authority of a | ||||||
4 | host community must carry out their duties and responsibilities | ||||||
5 | in such a manner as to promote and preserve public trust and | ||||||
6 | confidence in the integrity and conduct of gaming. | ||||||
7 | (b) Officials and employees of the corporate authority of a | ||||||
8 | host community shall not use or attempt to use his or her | ||||||
9 | official position to secure or attempt to secure any privilege, | ||||||
10 | advantage, favor, or influence for himself or herself or | ||||||
11 | others. | ||||||
12 | (c) Officials and employees of the corporate authority of a | ||||||
13 | host community may not have a financial interest, directly or | ||||||
14 | indirectly, in his or her own name or in the name of any other | ||||||
15 | person, partnership, association, trust, corporation, or other | ||||||
16 | entity in any contract or subcontract for the performance of | ||||||
17 | any work for a riverboat or casino that is located in the host | ||||||
18 | community. This prohibition shall extend to the holding or | ||||||
19 | acquisition of an interest in any entity identified by Board | ||||||
20 | action that, in the Board's judgment, could represent the | ||||||
21 | potential for or the appearance of a financial interest. The | ||||||
22 | holding or acquisition of an interest in such entities through | ||||||
23 | an indirect means, such as through a mutual fund, shall not be | ||||||
24 | prohibited, except that the Board may identify specific | ||||||
25 | investments or funds that, in its judgment, are so influenced |
| |||||||
| |||||||
1 | by gaming holdings as to represent the potential for or the | ||||||
2 | appearance of a conflict of interest. | ||||||
3 | (d) Officials and employees of the corporate authority of a | ||||||
4 | host community may not accept any gift, gratuity, service, | ||||||
5 | compensation, travel, lodging, or thing of value, with the | ||||||
6 | exception of unsolicited items of an incidental nature, from | ||||||
7 | any person, corporation, or entity doing business with the | ||||||
8 | riverboat or casino that is located in the host community. | ||||||
9 | (e) Officials and employees of the corporate authority of a | ||||||
10 | host community shall not, during the period that the person is | ||||||
11 | an official or employee of the corporate authority or for a | ||||||
12 | period of 2 years immediately after leaving such office, | ||||||
13 | knowingly accept employment or receive compensation or fees for | ||||||
14 | services from a person or entity, or its parent or affiliate, | ||||||
15 | that has engaged in business with the riverboat or casino that | ||||||
16 | is located in the host community that resulted in contracts | ||||||
17 | with an aggregate value of at least $25,000 or if that official | ||||||
18 | or employee has made a decision that directly applied to the | ||||||
19 | person or entity, or its parent or affiliate. | ||||||
20 | (f) A spouse, child, or parent of an official or employee | ||||||
21 | of the corporate authority of a host community may not have a | ||||||
22 | financial interest, directly or indirectly, in his or her own | ||||||
23 | name or in the name of any other person, partnership, | ||||||
24 | association, trust, corporation, or other entity in any | ||||||
25 | contract or subcontract for the performance of any work for a | ||||||
26 | riverboat or casino in the host community. This prohibition |
| |||||||
| |||||||
1 | shall extend to the holding or acquisition of an interest in | ||||||
2 | any entity identified by Board action that, in the judgment of | ||||||
3 | the Board, could represent the potential for or the appearance | ||||||
4 | of a conflict of interest. The holding or acquisition of an | ||||||
5 | interest in such entities through an indirect means, such as | ||||||
6 | through a mutual fund, shall not be prohibited, expect that the | ||||||
7 | Board may identify specific investments or funds that, in its | ||||||
8 | judgment, are so influenced by gaming holdings as to represent | ||||||
9 | the potential for or the appearance of a conflict of interest. | ||||||
10 | (g) A spouse, child, or parent of an official or employee | ||||||
11 | of the corporate authority of a host community may not accept | ||||||
12 | any gift, gratuity, service, compensation, travel, lodging, or | ||||||
13 | thing of value, with the exception of unsolicited items of an | ||||||
14 | incidental nature, from any person, corporation, or entity | ||||||
15 | doing business with the riverboat or casino that is located in | ||||||
16 | the host community. | ||||||
17 | (h) A spouse, child, or parent of an official or employee | ||||||
18 | of the corporate authority of a host community may not, during | ||||||
19 | the period that the person is an official of the corporate | ||||||
20 | authority or for a period of 2 years immediately after leaving | ||||||
21 | such office or employment, knowingly accept employment or | ||||||
22 | receive compensation or fees for services from a person or | ||||||
23 | entity, or its parent or affiliate, that has engaged in | ||||||
24 | business with the riverboat or casino that is located in the | ||||||
25 | host community that resulted in contracts with an aggregate | ||||||
26 | value of at least $25,000 or if that official or employee has |
| |||||||
| |||||||
1 | made a decision that directly applied to the person or entity, | ||||||
2 | or its parent or affiliate. | ||||||
3 | (i) Officials and employees of the corporate authority of a | ||||||
4 | host community shall not attempt, in any way, to influence any | ||||||
5 | person or entity doing business with the riverboat or casino | ||||||
6 | that is located in the host community or any officer, agent, or | ||||||
7 | employee thereof to hire or contract with any person or entity | ||||||
8 | for any compensated work. | ||||||
9 | (j) Any communication between an official of the corporate | ||||||
10 | authority of a host community and any applicant for an owners | ||||||
11 | license in the host community, or an officer, director, or | ||||||
12 | employee of a riverboat or casino in the host community, | ||||||
13 | concerning any matter relating in any way to gaming shall be | ||||||
14 | disclosed to the Board. Such disclosure shall be in writing by | ||||||
15 | the official within 30 days after the communication and shall | ||||||
16 | be filed with the Board. Disclosure must consist of the date of | ||||||
17 | the communication, the identity and job title of the person | ||||||
18 | with whom the communication was made, a brief summary of the | ||||||
19 | communication, the action requested or recommended, all | ||||||
20 | responses made, the identity and job title of the person making | ||||||
21 | the response, and any other pertinent information. Public | ||||||
22 | disclosure of the written summary provided to the Board and the | ||||||
23 | Gaming Board shall be subject to the exemptions provided under | ||||||
24 | the Freedom of Information Act. | ||||||
25 | This subsection (j) shall not apply to communications | ||||||
26 | regarding traffic, law enforcement, security, environmental |
| |||||||
| |||||||
1 | issues, city services, transportation, or other routine | ||||||
2 | matters concerning the ordinary operations of the riverboat or | ||||||
3 | casino. For purposes of this subsection (j), "ordinary | ||||||
4 | operations" means operations relating to the casino or | ||||||
5 | riverboat facility other than the conduct of gambling | ||||||
6 | activities, and "routine matters" includes the application | ||||||
7 | for, issuance of, renewal of, and other processes associated | ||||||
8 | with municipal permits and licenses. | ||||||
9 | (k) Any official or employee who violates any provision of | ||||||
10 | this Section is guilty of a Class 4 felony. | ||||||
11 | (l) For purposes of this Section, "host community" or "host | ||||||
12 | municipality" means a unit of local government that contains a | ||||||
13 | riverboat or casino within its borders.
| ||||||
14 | (230 ILCS 10/6) (from Ch. 120, par. 2406)
| ||||||
15 | Sec. 6. Application for Owners License.
| ||||||
16 | (a) A qualified person may
apply to the Board for an owners | ||||||
17 | license to
conduct a riverboat gambling operation as provided | ||||||
18 | in this Act. The
application shall be made on forms provided by | ||||||
19 | the Board and shall contain
such information as the Board | ||||||
20 | prescribes, including but not limited to the
identity of the | ||||||
21 | riverboat on which such gambling operation is to be
conducted , | ||||||
22 | if applicable, and the exact location where such riverboat or | ||||||
23 | casino will be located docked , a
certification that the | ||||||
24 | riverboat will be registered under this Act at all
times during | ||||||
25 | which gambling operations are conducted on board, detailed
|
| |||||||
| |||||||
1 | information regarding the ownership and management of the | ||||||
2 | applicant, and
detailed personal information regarding the | ||||||
3 | applicant. Any application for an
owners license to be | ||||||
4 | re-issued on or after June 1, 2003 shall also
include the | ||||||
5 | applicant's license bid in a form prescribed by the Board.
| ||||||
6 | Information
provided on the application shall be used as a | ||||||
7 | basis for a thorough
background investigation which the Board | ||||||
8 | shall conduct with respect to each
applicant. An incomplete | ||||||
9 | application shall be cause for denial of a license
by the | ||||||
10 | Board.
| ||||||
11 | (a-5) In addition to any other information required under | ||||||
12 | this Section, each application for an owners license must | ||||||
13 | include the following information: | ||||||
14 | (1) The history and success of the applicant and each | ||||||
15 | person and entity disclosed under subsection (c) of this | ||||||
16 | Section in developing tourism facilities ancillary to | ||||||
17 | gaming, if applicable. | ||||||
18 | (2) The likelihood that granting a license to the | ||||||
19 | applicant will lead to the creation of quality, living wage | ||||||
20 | jobs and permanent, full-time jobs for residents of the | ||||||
21 | State and residents of the unit of local government that is | ||||||
22 | designated as the home dock of the proposed facility where | ||||||
23 | gambling is to be conducted by the applicant. | ||||||
24 | (3) The projected number of jobs that would be created | ||||||
25 | if the license is granted and the projected number of new | ||||||
26 | employees at the proposed facility where gambling is to be |
| |||||||
| |||||||
1 | conducted by the applicant. | ||||||
2 | (4) The record, if any, of the applicant and its | ||||||
3 | developer in meeting commitments to local agencies, | ||||||
4 | community-based organizations, and employees at other | ||||||
5 | locations where the applicant or its developer has | ||||||
6 | performed similar functions as they would perform if the | ||||||
7 | applicant were granted a license. | ||||||
8 | (5) Identification of adverse effects that might be | ||||||
9 | caused by the proposed facility where gambling is to be | ||||||
10 | conducted by the applicant, including the costs of meeting | ||||||
11 | increased demand for public health care, child care, public | ||||||
12 | transportation, affordable housing, and social services, | ||||||
13 | and a plan to mitigate those adverse effects. | ||||||
14 | (6) The record, if any, of the applicant and its | ||||||
15 | developer regarding compliance with: | ||||||
16 | (A) federal, state, and local discrimination, wage | ||||||
17 | and hour, disability, and occupational and | ||||||
18 | environmental health and safety laws; and | ||||||
19 | (B) state and local labor relations and employment | ||||||
20 | laws. | ||||||
21 | (7) The applicant's record, if any, in dealing with its | ||||||
22 | employees and their representatives at other locations. | ||||||
23 | (8) A plan concerning the utilization of | ||||||
24 | minority-owned and women-owned businesses and concerning | ||||||
25 | the hiring of minorities and women. | ||||||
26 | (9) Evidence the applicant used its best efforts to |
| |||||||
| |||||||
1 | reach a goal of 25% ownership representation by minority | ||||||
2 | persons and 5% ownership representation by women. | ||||||
3 | (b) Applicants shall submit with their application all | ||||||
4 | documents,
resolutions, and letters of support from the | ||||||
5 | governing body that represents
the municipality or county | ||||||
6 | wherein the licensee will be located dock .
| ||||||
7 | (c) Each applicant shall disclose the identity of every | ||||||
8 | person or entity ,
association, trust or corporation having a | ||||||
9 | greater than 1% direct or
indirect pecuniary interest in the | ||||||
10 | riverboat gambling operation with
respect to which the license | ||||||
11 | is sought. If the disclosed entity is a
trust, the application | ||||||
12 | shall disclose the names and addresses of all the
| ||||||
13 | beneficiaries; if a corporation, the names and
addresses of all | ||||||
14 | stockholders and directors; if a partnership, the names
and | ||||||
15 | addresses of all partners, both general and limited.
| ||||||
16 | (d) An application shall be filed and considered in | ||||||
17 | accordance with the rules of the Board. Each application shall | ||||||
18 | be accompanied by a nonrefundable An
application fee of | ||||||
19 | $250,000. In addition, a nonrefundable fee of $50,000 shall be | ||||||
20 | paid at the time of filing
to defray the costs associated with | ||||||
21 | the
background investigation conducted by the Board. If the | ||||||
22 | costs of the
investigation exceed $50,000, the applicant shall | ||||||
23 | pay the additional amount
to the Board within 7 days after | ||||||
24 | requested by the Board . If the costs of the investigation are | ||||||
25 | less than $50,000, the
applicant shall receive a refund of the | ||||||
26 | remaining amount. All
information, records, interviews, |
| |||||||
| |||||||
1 | reports, statements, memoranda or other
data supplied to or | ||||||
2 | used by the Board in the course of its review or
investigation | ||||||
3 | of an application for a license or a renewal under this Act | ||||||
4 | shall be
privileged, strictly confidential and shall be used | ||||||
5 | only for the purpose of
evaluating an applicant for a license | ||||||
6 | or a renewal. Such information, records, interviews, reports,
| ||||||
7 | statements, memoranda or other data shall not be admissible as | ||||||
8 | evidence,
nor discoverable in any action of any kind in any | ||||||
9 | court or before any
tribunal, board, agency or person, except | ||||||
10 | for any action deemed necessary
by the Board. The application | ||||||
11 | fee shall be deposited into the State Gaming Fund.
| ||||||
12 | (e) The Board shall charge each applicant a fee set by the | ||||||
13 | Department of
State Police to defray the costs associated with | ||||||
14 | the search and
classification of fingerprints obtained by the | ||||||
15 | Board with respect to the
applicant's application. These fees | ||||||
16 | shall be paid into the State Police
Services Fund. In order to | ||||||
17 | expedite the application process, the Board may establish rules | ||||||
18 | allowing applicants to acquire criminal background checks and | ||||||
19 | financial integrity reviews as part of the initial application | ||||||
20 | process from a list of vendors approved by the Board.
| ||||||
21 | (f) The licensed owner shall be the person primarily | ||||||
22 | responsible for the
boat or casino itself. Only one riverboat | ||||||
23 | gambling operation may be authorized
by the Board on any | ||||||
24 | riverboat or in any casino . The applicant must identify the | ||||||
25 | each riverboat or premises
it intends to use and certify that | ||||||
26 | the riverboat or premises : (1) has the authorized
capacity |
| |||||||
| |||||||
1 | required in this Act; (2) is accessible to persons with | ||||||
2 | disabilities; and
(3) is fully registered and licensed in | ||||||
3 | accordance
with any applicable laws.
| ||||||
4 | (g) A person who knowingly makes a false statement on an | ||||||
5 | application is
guilty of a Class A misdemeanor.
| ||||||
6 | (Source: P.A. 99-143, eff. 7-27-15.)
| ||||||
7 | (230 ILCS 10/7) (from Ch. 120, par. 2407)
| ||||||
8 | Sec. 7. Owners licenses.
| ||||||
9 | (a) The Board shall issue owners licenses to persons or | ||||||
10 | entities that , firms or
corporations which apply for such | ||||||
11 | licenses upon payment to the Board of the
non-refundable | ||||||
12 | license fee as provided in subsection (e) or (e-5) set by the | ||||||
13 | Board, upon payment of a $25,000
license fee for the first year | ||||||
14 | of operation and a $5,000 license fee for
each succeeding year | ||||||
15 | and upon a determination by the Board that the
applicant is | ||||||
16 | eligible for an owners license pursuant to this Act and the
| ||||||
17 | rules of the Board. From the effective date of this amendatory | ||||||
18 | Act of the 95th General Assembly until (i) 3 years after the | ||||||
19 | effective date of this amendatory Act of the 95th General | ||||||
20 | Assembly, (ii) the date any organization licensee begins to | ||||||
21 | operate a slot machine or video game of chance under the | ||||||
22 | Illinois Horse Racing Act of 1975 or this Act, (iii) the date | ||||||
23 | that payments begin under subsection (c-5) of Section 13 of the | ||||||
24 | Act, or (iv) the wagering tax imposed under Section 13 of this | ||||||
25 | Act is increased by law to reflect a tax rate that is at least |
| |||||||
| |||||||
1 | as stringent or more stringent than the tax rate contained in | ||||||
2 | subsection (a-3) of Section 13, or (v) when an owners licensee | ||||||
3 | holding a license issued pursuant to Section 7.1 of this Act | ||||||
4 | begins conducting gaming, whichever occurs first, as a | ||||||
5 | condition of licensure and as an alternative source of payment | ||||||
6 | for those funds payable under subsection (c-5) of Section 13 of | ||||||
7 | this the Riverboat Gambling Act, any owners licensee that holds | ||||||
8 | or receives its owners license on or after the effective date | ||||||
9 | of this amendatory Act of the 94th General Assembly, other than | ||||||
10 | an owners licensee operating a riverboat with adjusted gross | ||||||
11 | receipts in calendar year 2004 of less than $200,000,000, must | ||||||
12 | pay into the Horse Racing Equity Trust Fund, in addition to any | ||||||
13 | other payments required under this Act, an amount equal to 3% | ||||||
14 | of the adjusted gross receipts received by the owners licensee. | ||||||
15 | The payments required under this Section shall be made by the | ||||||
16 | owners licensee to the State Treasurer no later than 3:00 | ||||||
17 | o'clock p.m. of the day after the day when the adjusted gross | ||||||
18 | receipts were received by the owners licensee. A person , firm | ||||||
19 | or entity corporation is ineligible to receive
an owners | ||||||
20 | license if:
| ||||||
21 | (1) the person has been convicted of a felony under the | ||||||
22 | laws of this
State, any other state, or the United States;
| ||||||
23 | (2) the person has been convicted of any violation of | ||||||
24 | Article 28 of the
Criminal Code of 1961 or the Criminal | ||||||
25 | Code of 2012, or substantially similar laws of any other | ||||||
26 | jurisdiction;
|
| |||||||
| |||||||
1 | (3) the person has submitted an application for a | ||||||
2 | license under this
Act which contains false information;
| ||||||
3 | (4) the person is
a member of the Board;
| ||||||
4 | (5) a person defined in (1), (2), (3) or (4) is an | ||||||
5 | officer, director or
managerial employee of the entity firm | ||||||
6 | or corporation ;
| ||||||
7 | (6) the entity firm or corporation employs a person | ||||||
8 | defined in (1), (2), (3) or
(4) who participates in the | ||||||
9 | management or operation of gambling operations
authorized | ||||||
10 | under this Act;
| ||||||
11 | (7) (blank); or
| ||||||
12 | (8) a license of the person or entity , firm or | ||||||
13 | corporation issued under
this Act, or a license to own or | ||||||
14 | operate gambling facilities
in any other jurisdiction, has | ||||||
15 | been revoked.
| ||||||
16 | The Board is expressly prohibited from making changes to | ||||||
17 | the requirement that licensees make payment into the Horse | ||||||
18 | Racing Equity Trust Fund without the express authority of the | ||||||
19 | Illinois General Assembly and making any other rule to | ||||||
20 | implement or interpret this amendatory Act of the 95th General | ||||||
21 | Assembly. For the purposes of this paragraph, "rules" is given | ||||||
22 | the meaning given to that term in Section 1-70 of the Illinois | ||||||
23 | Administrative Procedure Act. | ||||||
24 | (b) In determining whether to grant an owners license to an | ||||||
25 | applicant, the
Board shall consider:
| ||||||
26 | (1) the character, reputation, experience and |
| |||||||
| |||||||
1 | financial integrity of the
applicants and of any other or | ||||||
2 | separate person that either:
| ||||||
3 | (A) controls, directly or indirectly, such | ||||||
4 | applicant, or
| ||||||
5 | (B) is controlled, directly or indirectly, by such | ||||||
6 | applicant or by a
person which controls, directly or | ||||||
7 | indirectly, such applicant;
| ||||||
8 | (2) the facilities or proposed facilities for the | ||||||
9 | conduct of riverboat
gambling;
| ||||||
10 | (3) the highest prospective total revenue to be derived | ||||||
11 | by the State
from the conduct of riverboat gambling;
| ||||||
12 | (4) the extent to which the ownership of the applicant | ||||||
13 | reflects the
diversity of the State by including minority | ||||||
14 | persons, women, and persons with a disability
and the good | ||||||
15 | faith affirmative action plan of
each applicant to recruit, | ||||||
16 | train and upgrade minority persons, women, and persons with | ||||||
17 | a disability in all employment classifications; the Board | ||||||
18 | shall further consider granting an owners license and | ||||||
19 | giving preference to an applicant under this Section to | ||||||
20 | applicants in which minority persons and women hold | ||||||
21 | ownership interest of at least 16% and 4%, respectively.
| ||||||
22 | (4.5) the extent to which the ownership of the | ||||||
23 | applicant includes veterans of service in the armed forces | ||||||
24 | of the United States, and the good faith affirmative action | ||||||
25 | plan of each applicant to recruit, train, and upgrade | ||||||
26 | veterans of service in the armed forces of the United |
| |||||||
| |||||||
1 | States in all employment classifications; | ||||||
2 | (5) the financial ability of the applicant to purchase | ||||||
3 | and maintain
adequate liability and casualty insurance;
| ||||||
4 | (6) whether the applicant has adequate capitalization | ||||||
5 | to provide and
maintain, for the duration of a license, a | ||||||
6 | riverboat or casino ;
| ||||||
7 | (7) the extent to which the applicant exceeds or meets | ||||||
8 | other standards
for the issuance of an owners license which | ||||||
9 | the Board may adopt by rule;
and
| ||||||
10 | (8) the The amount of the applicant's license bid ; .
| ||||||
11 | (9) the extent to which the applicant or the proposed | ||||||
12 | host municipality plans to enter into revenue sharing | ||||||
13 | agreements with communities other than the host | ||||||
14 | municipality; and | ||||||
15 | (10) the extent to which the ownership of an applicant | ||||||
16 | includes the most qualified number of minority persons, | ||||||
17 | women, and persons with a disability. | ||||||
18 | (c) Each owners license shall specify the place where the | ||||||
19 | casino riverboats shall
operate or the riverboat shall operate | ||||||
20 | and dock.
| ||||||
21 | (d) Each applicant shall submit with his application, on | ||||||
22 | forms
provided by the Board, 2 sets of his fingerprints.
| ||||||
23 | (e) In addition to any licenses authorized under subsection | ||||||
24 | (e-5) of this Section, the The Board may issue up to 10 | ||||||
25 | licenses authorizing the holders of such
licenses to own | ||||||
26 | riverboats. In the application for an owners license, the
|
| |||||||
| |||||||
1 | applicant shall state the dock at which the riverboat is based | ||||||
2 | and the water
on which the riverboat will be located. The Board | ||||||
3 | shall issue 5 licenses to
become effective not earlier than | ||||||
4 | January 1, 1991. Three of such licenses
shall authorize | ||||||
5 | riverboat gambling on the Mississippi River, or, with approval
| ||||||
6 | by the municipality in which the
riverboat was docked on August | ||||||
7 | 7, 2003 and with Board approval, be authorized to relocate to a | ||||||
8 | new location,
in a
municipality that (1) borders on the | ||||||
9 | Mississippi River or is within 5
miles of the city limits of a | ||||||
10 | municipality that borders on the Mississippi
River and (2), on | ||||||
11 | August 7, 2003, had a riverboat conducting riverboat gambling | ||||||
12 | operations pursuant to
a license issued under this Act; one of | ||||||
13 | which shall authorize riverboat
gambling from a home dock in | ||||||
14 | the city of East St. Louis ; and one of which shall authorize | ||||||
15 | riverboat
gambling from a home dock in the City of Alton . One | ||||||
16 | other license
shall
authorize riverboat gambling on
the | ||||||
17 | Illinois River in the City of East Peoria or, with Board | ||||||
18 | approval, shall authorize land-based gambling operations | ||||||
19 | anywhere within the corporate limits of the City of Peoria | ||||||
20 | south of Marshall County . The Board shall issue one
additional | ||||||
21 | license to become effective not earlier than March 1, 1992, | ||||||
22 | which
shall authorize riverboat gambling on the Des Plaines | ||||||
23 | River in Will County.
The Board may issue 4 additional licenses | ||||||
24 | to become effective not
earlier than
March 1, 1992. In | ||||||
25 | determining the water upon which riverboats will operate,
the | ||||||
26 | Board shall consider the economic benefit which riverboat |
| |||||||
| |||||||
1 | gambling confers
on the State, and shall seek to assure that | ||||||
2 | all regions of the State share
in the economic benefits of | ||||||
3 | riverboat gambling.
| ||||||
4 | In granting all licenses, the Board may give favorable | ||||||
5 | consideration to
economically depressed areas of the State, to | ||||||
6 | applicants presenting plans
which provide for significant | ||||||
7 | economic development over a large geographic
area, and to | ||||||
8 | applicants who currently operate non-gambling riverboats in
| ||||||
9 | Illinois.
The Board shall review all applications for owners | ||||||
10 | licenses,
and shall inform each applicant of the Board's | ||||||
11 | decision.
The Board may grant an owners license to an
applicant | ||||||
12 | that has not submitted the highest license bid, but if it does | ||||||
13 | not
select the highest bidder, the Board shall issue a written | ||||||
14 | decision explaining
why another
applicant was selected and | ||||||
15 | identifying the factors set forth in this Section
that favored | ||||||
16 | the winning bidder. The fee for issuance or renewal of a | ||||||
17 | license pursuant to this subsection (e) shall be $250,000.
| ||||||
18 | (e-5) In addition to licenses authorized under subsection | ||||||
19 | (e) of this Section: | ||||||
20 | (1) the Board may issue one owners license authorizing | ||||||
21 | the conduct of casino gambling in the City of Chicago; | ||||||
22 | (2) the Board may issue one owners license authorizing | ||||||
23 | the conduct of riverboat gambling in the City of Danville; | ||||||
24 | (3) the Board may issue one owners license authorizing | ||||||
25 | the conduct of riverboat gambling located in the City of | ||||||
26 | Waukegan; |
| |||||||
| |||||||
1 | (4) the Board may issue one owners license authorizing | ||||||
2 | the conduct of riverboat gambling in the City of Rockford; | ||||||
3 | (5) the Board may issue one owners license authorizing | ||||||
4 | the conduct of riverboat gambling in a municipality that is | ||||||
5 | wholly or partially located in one of the following | ||||||
6 | townships of Cook County: Bloom, Bremen, Calumet, Rich, | ||||||
7 | Thornton, or Worth Township; and | ||||||
8 | (6) the Board may issue one owners license authorizing | ||||||
9 | the conduct of riverboat gambling in the unincorporated | ||||||
10 | area of Williamson County adjacent to the Big Muddy River. | ||||||
11 | Except for the license authorized under paragraph (1), each | ||||||
12 | application for a license pursuant to this subsection (e-5) | ||||||
13 | shall be submitted to the Board no later than 120 days after | ||||||
14 | the effective date of this amendatory Act of the 101st General | ||||||
15 | Assembly. All applications for a license under this subsection | ||||||
16 | (e-5) shall include the nonrefundable application fee and the | ||||||
17 | nonrefundable background investigation fee as provided in | ||||||
18 | subsection (d) of Section 6 of this Act. In the event that an | ||||||
19 | applicant submits an application for a license pursuant to this | ||||||
20 | subsection (e-5) prior to the effective date of this amendatory | ||||||
21 | Act of the 101st General Assembly, such applicant shall submit | ||||||
22 | the nonrefundable application fee and background investigation | ||||||
23 | fee as provided in subsection (d) of Section 6 of this Act no | ||||||
24 | later than 6 months after the effective date of this amendatory | ||||||
25 | Act of the 101st General Assembly. | ||||||
26 | The Board shall consider issuing a license pursuant to |
| |||||||
| |||||||
1 | paragraphs (1) through (6) of this subsection only after the | ||||||
2 | corporate authority of the municipality or the county board of | ||||||
3 | the county in which the riverboat or casino shall be located | ||||||
4 | has certified to the Board the following: | ||||||
5 | (i) that the applicant has negotiated with the | ||||||
6 | corporate authority or county board in good faith; | ||||||
7 | (ii) that the applicant and the corporate authority or | ||||||
8 | county board have mutually agreed on the permanent location | ||||||
9 | of the riverboat or casino; | ||||||
10 | (iii) that the applicant and the corporate authority or | ||||||
11 | county board have mutually agreed on the temporary location | ||||||
12 | of the riverboat or casino; | ||||||
13 | (iv) that the applicant and the corporate authority or | ||||||
14 | the county board have mutually agreed on the percentage of | ||||||
15 | revenues that will be shared with the municipality or | ||||||
16 | county, if any; | ||||||
17 | (v) that the applicant and the corporate authority or | ||||||
18 | county board have mutually agreed on any zoning, licensing, | ||||||
19 | public health, or other issues that are within the | ||||||
20 | jurisdiction of the municipality or county; and | ||||||
21 | (vi) that the corporate authority or county board has | ||||||
22 | passed a resolution or ordinance in support of the | ||||||
23 | riverboat or casino in the municipality or county. | ||||||
24 | At least 7 days before the corporate authority of a | ||||||
25 | municipality or county board of the county submits a | ||||||
26 | certification to the Board concerning items (i) through (vi) of |
| |||||||
| |||||||
1 | this subsection, it shall hold a public hearing to discuss | ||||||
2 | items (i) through (vi), as well as any other details concerning | ||||||
3 | the proposed riverboat or casino in the municipality or county. | ||||||
4 | The corporate authority or county board must subsequently | ||||||
5 | memorialize the details concerning the proposed riverboat or | ||||||
6 | casino in a resolution that must be adopted by a majority of | ||||||
7 | the corporate authority or county board before any | ||||||
8 | certification is sent to the Board. The Board shall not alter, | ||||||
9 | amend, change, or otherwise interfere with any agreement | ||||||
10 | between the applicant and the corporate authority of the | ||||||
11 | municipality or county board of the county regarding the | ||||||
12 | location of any temporary or permanent facility. | ||||||
13 | In addition, within 10 days after the effective date of | ||||||
14 | this amendatory Act of the 101st General Assembly, the Board, | ||||||
15 | with consent and at the expense of the City of Chicago, shall | ||||||
16 | select and retain the services of a nationally recognized | ||||||
17 | casino gaming feasibility consultant. Within 45 days after the | ||||||
18 | effective date of this amendatory Act of the 101st General | ||||||
19 | Assembly, the consultant shall prepare and deliver to the Board | ||||||
20 | a study concerning the feasibility of, and the ability to | ||||||
21 | finance, a casino in the City of Chicago. The feasibility study | ||||||
22 | shall be delivered to the Mayor of the City of Chicago, the | ||||||
23 | Governor, the President of the Senate, and the Speaker of the | ||||||
24 | House of Representatives. Ninety days after receipt of the | ||||||
25 | feasibility study, the Board shall make a determination, based | ||||||
26 | on the results of the feasibility study, whether to recommend |
| |||||||
| |||||||
1 | to the General Assembly that the terms of the license under | ||||||
2 | paragraph (1) of this subsection (e-5) should be modified. The | ||||||
3 | Board may begin accepting applications for the owners license | ||||||
4 | under paragraph (1) of this subsection (e-5) upon the | ||||||
5 | determination to issue such an owners license. | ||||||
6 | In addition, prior to the Board issuing the owners license | ||||||
7 | authorized under paragraph (4) of subsection (e-5), an impact | ||||||
8 | study shall be completed to determine what location in the city | ||||||
9 | will provide the greater impact to the region, including the | ||||||
10 | creation of jobs and the generation of tax revenue. | ||||||
11 | (e-10) The licenses authorized under subsection (e-5) of | ||||||
12 | this Section shall be issued within 12 months after the date | ||||||
13 | the license application is submitted. If the Board does not | ||||||
14 | issue the licenses within that time period, then the Board | ||||||
15 | shall give a written explanation to the applicant as to why it | ||||||
16 | has not reached a determination and when it reasonably expects | ||||||
17 | to make a determination. The fee for the issuance or renewal of | ||||||
18 | a license issued pursuant to this subsection (e-10) shall be | ||||||
19 | $250,000. Additionally, a licensee located outside of Cook | ||||||
20 | County shall pay a minimum initial fee of $17,500 per gaming | ||||||
21 | position, and a licensee located in Cook County shall pay a | ||||||
22 | minimum initial fee of $30,000 per gaming position. The initial | ||||||
23 | fees payable under this subsection (e-10) shall be deposited | ||||||
24 | into the Rebuild Illinois Projects Fund. | ||||||
25 | (e-15) Each licensee of a license authorized under | ||||||
26 | subsection (e-5) of this Section shall make a reconciliation |
| |||||||
| |||||||
1 | payment 3 years after the date the licensee begins operating in | ||||||
2 | an amount equal to 75% of the adjusted gross receipts for the | ||||||
3 | most lucrative 12-month period of operations, minus an amount | ||||||
4 | equal to the initial payment per gaming position paid by the | ||||||
5 | specific licensee. Each licensee shall pay a $15,000,000 | ||||||
6 | reconciliation fee upon issuance of an owners license. If this | ||||||
7 | calculation results in a negative amount, then the licensee is | ||||||
8 | not entitled to any
reimbursement of fees previously paid. This | ||||||
9 | reconciliation payment may be made in installments over a | ||||||
10 | period of no more than 2 years, subject to Board approval. Any | ||||||
11 | installment payments shall include an annual market interest | ||||||
12 | rate as determined by the Board. All payments by licensees | ||||||
13 | under this subsection (e-15) shall be deposited into the | ||||||
14 | Rebuild Illinois Projects Fund. | ||||||
15 | (e-20) In addition to any other revocation powers granted | ||||||
16 | to the Board under this
Act,
the Board may revoke the owners | ||||||
17 | license of a licensee which fails
to begin conducting gambling | ||||||
18 | within 15 months
of receipt of the
Board's approval of the | ||||||
19 | application if the Board determines that license
revocation is | ||||||
20 | in the best interests of the State.
| ||||||
21 | (f) The first 10 owners licenses issued under this Act | ||||||
22 | shall permit the
holder to own up to 2 riverboats and equipment | ||||||
23 | thereon
for a period of 3 years after the effective date of the | ||||||
24 | license. Holders of
the first 10 owners licenses must pay the | ||||||
25 | annual license fee for each of
the 3
years during which they | ||||||
26 | are authorized to own riverboats.
|
| |||||||
| |||||||
1 | (g) Upon the termination, expiration, or revocation of each | ||||||
2 | of the first
10 licenses, which shall be issued for a 3 year | ||||||
3 | period, all licenses are
renewable annually upon payment of the | ||||||
4 | fee and a determination by the Board
that the licensee | ||||||
5 | continues to meet all of the requirements of this Act and the
| ||||||
6 | Board's rules.
However, for licenses renewed on or after May 1, | ||||||
7 | 1998, renewal shall be
for a period of 4 years, unless the | ||||||
8 | Board sets a shorter period.
| ||||||
9 | (h) An owners license , except for an owners license issued | ||||||
10 | under subsection (e-5) of this Section, shall entitle the | ||||||
11 | licensee to own up to 2
riverboats. | ||||||
12 | An owners licensee of a casino or riverboat that is located | ||||||
13 | in the City of Chicago pursuant to paragraph (1) of subsection | ||||||
14 | (e-5) of this Section shall limit the number of gaming | ||||||
15 | positions to 4,000 for such owner. An owners licensee | ||||||
16 | authorized under subsection (e) or paragraph (2), (3), (4), or | ||||||
17 | (5) of subsection (e-5) of this Section shall limit the number | ||||||
18 | of gaming positions to 2,000 for any such owners license. An | ||||||
19 | owners licensee authorized under paragraph (6) of subsection | ||||||
20 | (e-5) of this Section A licensee shall limit the number of | ||||||
21 | gaming positions gambling participants to
1,200 for any such | ||||||
22 | owner. The initial fee for each gaming position obtained on or | ||||||
23 | after the effective date of this amendatory Act of the 101st | ||||||
24 | General Assembly shall be a minimum of $17,500 for licensees | ||||||
25 | not located in Cook County and a minimum of $30,000 for | ||||||
26 | licensees located in Cook County, in addition to the |
| |||||||
| |||||||
1 | reconciliation payment, as set forth in subsection (e-15) of | ||||||
2 | this Section owners license . The fees under this subsection (h) | ||||||
3 | shall be deposited into the Rebuild Illinois Projects Fund. The | ||||||
4 | fees under this subsection (h) that are paid by an owners | ||||||
5 | licensee authorized under subsection (e) shall be paid by July | ||||||
6 | 1, 2020. | ||||||
7 |
Each owners licensee under subsection (e) of this Section | ||||||
8 | shall reserve its gaming positions within 30 days after the | ||||||
9 | effective date of this amendatory Act of the 101st General | ||||||
10 | Assembly. The Board may grant an extension to this 30-day | ||||||
11 | period, provided that the owners licensee submits a written | ||||||
12 | request and explanation as to why it is unable to reserve its | ||||||
13 | positions within the 30-day period. | ||||||
14 |
Each owners licensee under subsection (e-5) of this | ||||||
15 | Section shall reserve its gaming positions within 30 days after | ||||||
16 | issuance of its owners license. The Board may grant an | ||||||
17 | extension to this 30-day period, provided that the owners | ||||||
18 | licensee submits a written request and explanation as to why it | ||||||
19 | is unable to reserve its positions within the 30-day period. | ||||||
20 | A licensee may operate both of its riverboats concurrently, | ||||||
21 | provided that the
total number of gaming positions gambling | ||||||
22 | participants on both riverboats does not exceed the limit | ||||||
23 | established pursuant to this subsection
1,200 . Riverboats | ||||||
24 | licensed to operate on the
Mississippi River and the Illinois | ||||||
25 | River south of Marshall County shall
have an authorized | ||||||
26 | capacity of at least 500 persons. Any other riverboat
licensed |
| |||||||
| |||||||
1 | under this Act shall have an authorized capacity of at least | ||||||
2 | 400
persons.
| ||||||
3 | (h-5) An owners licensee who conducted gambling operations | ||||||
4 | prior to January 1, 2012 and obtains positions pursuant to this | ||||||
5 | amendatory Act of the 101st General Assembly shall make a | ||||||
6 | reconciliation payment 3 years after any additional gaming | ||||||
7 | positions begin operating in an amount equal to 75% of the | ||||||
8 | owners licensee's average gross receipts for the most lucrative | ||||||
9 | 12-month period of operations minus an amount equal to the | ||||||
10 | initial fee that the owners licensee paid per additional gaming | ||||||
11 | position. For purposes of this subsection (h-5), "average gross | ||||||
12 | receipts" means (i) the increase in adjusted gross receipts for | ||||||
13 | the most lucrative 12-month period of operations over the | ||||||
14 | adjusted gross receipts for 2019, multiplied by (ii) the | ||||||
15 | percentage derived by dividing the number of additional gaming | ||||||
16 | positions that an owners licensee had obtained by the total | ||||||
17 | number of gaming positions operated by the owners licensee. If | ||||||
18 | this calculation results in a negative amount, then the owners | ||||||
19 | licensee is not entitled to any reimbursement of fees | ||||||
20 | previously paid. This reconciliation payment may be made in | ||||||
21 | installments over a period of no more than 2 years, subject to | ||||||
22 | Board approval. Any installment payments shall include an | ||||||
23 | annual market interest rate as determined by the Board. These | ||||||
24 | reconciliation payments shall be deposited into the Rebuild | ||||||
25 | Illinois Projects Fund. | ||||||
26 | (i) A licensed owner is authorized to apply to the Board |
| |||||||
| |||||||
1 | for and, if
approved therefor, to receive all licenses from the | ||||||
2 | Board necessary for the
operation of a riverboat or casino , | ||||||
3 | including a liquor license, a license
to prepare and serve food | ||||||
4 | for human consumption, and other necessary
licenses. All use, | ||||||
5 | occupation and excise taxes which apply to the sale of
food and | ||||||
6 | beverages in this State and all taxes imposed on the sale or | ||||||
7 | use
of tangible personal property apply to such sales aboard | ||||||
8 | the riverboat or in the casino .
| ||||||
9 | (j) The Board may issue or re-issue a license authorizing a | ||||||
10 | riverboat to
dock
in a municipality or approve a relocation | ||||||
11 | under Section 11.2 only if, prior
to the issuance or | ||||||
12 | re-issuance of
the license or approval, the governing body of | ||||||
13 | the municipality in which
the riverboat will dock has by a | ||||||
14 | majority vote approved the docking of
riverboats in the | ||||||
15 | municipality. The Board may issue or re-issue a license
| ||||||
16 | authorizing a
riverboat to dock in areas of a county outside | ||||||
17 | any municipality or approve a
relocation under Section 11.2 | ||||||
18 | only if, prior to the issuance or re-issuance
of the license
or | ||||||
19 | approval, the
governing body of the county has by a majority | ||||||
20 | vote approved of the docking of
riverboats within such areas.
| ||||||
21 | (k) An owners licensee may conduct land-based gambling | ||||||
22 | operations upon approval by the Board and payment of a fee of | ||||||
23 | $250,000, which shall be deposited into the State Gaming Fund. | ||||||
24 | (l) An owners licensee may conduct gaming at a temporary | ||||||
25 | facility pending the construction of a permanent facility or | ||||||
26 | the remodeling or relocation of an existing facility to |
| |||||||
| |||||||
1 | accommodate gaming participants for up to 24 months after the | ||||||
2 | temporary facility begins to conduct gaming. Upon request by an | ||||||
3 | owners licensee and upon a showing of good cause by the owners | ||||||
4 | licensee, the Board shall extend the period during which the | ||||||
5 | licensee may conduct gaming at a temporary facility by up to 12 | ||||||
6 | months. The Board shall make rules concerning the conduct of | ||||||
7 | gaming from temporary facilities. | ||||||
8 | (Source: P.A. 100-391, eff. 8-25-17; 100-1152, eff. 12-14-18.)
| ||||||
9 | (230 ILCS 10/7.3)
| ||||||
10 | Sec. 7.3. State conduct of gambling operations.
| ||||||
11 | (a) If, after reviewing each application for a re-issued | ||||||
12 | license, the
Board determines that the highest prospective | ||||||
13 | total revenue to the State would
be derived from State conduct | ||||||
14 | of the gambling operation in lieu of re-issuing
the license, | ||||||
15 | the Board shall inform each applicant of its decision. The | ||||||
16 | Board
shall thereafter have the authority, without obtaining an | ||||||
17 | owners license, to
conduct casino or riverboat gambling | ||||||
18 | operations as
previously authorized by the terminated, | ||||||
19 | expired, revoked, or nonrenewed
license through a licensed | ||||||
20 | manager selected pursuant to an open and competitive
bidding
| ||||||
21 | process as set forth in Section 7.5 and as provided in Section | ||||||
22 | 7.4.
| ||||||
23 | (b) The Board may locate any casino or riverboat on which a | ||||||
24 | gambling operation is
conducted by the State in any home dock | ||||||
25 | or other location authorized by Section 3(c)
upon receipt of |
| |||||||
| |||||||
1 | approval from a majority vote of the governing body of the
| ||||||
2 | municipality or county, as the case may be, in which the | ||||||
3 | riverboat will dock.
| ||||||
4 | (c) The Board shall have jurisdiction over and shall | ||||||
5 | supervise all
gambling operations conducted by the State | ||||||
6 | provided for in this Act and shall
have all powers necessary | ||||||
7 | and proper to fully and effectively execute the
provisions of | ||||||
8 | this Act relating to gambling operations conducted by the | ||||||
9 | State.
| ||||||
10 | (d) The maximum number of owners licenses authorized under | ||||||
11 | Section 7
7(e)
shall be reduced by one for each instance in | ||||||
12 | which the Board authorizes the
State to conduct a casino or | ||||||
13 | riverboat gambling operation under subsection (a) in lieu of
| ||||||
14 | re-issuing a license to an applicant under Section 7.1.
| ||||||
15 | (Source: P.A. 93-28, eff. 6-20-03.)
| ||||||
16 | (230 ILCS 10/7.5)
| ||||||
17 | Sec. 7.5. Competitive Bidding. When the Board determines | ||||||
18 | that (i) it will re-issue an owners license pursuant to
an
open | ||||||
19 | and competitive bidding process, as set forth in Section 7.1, | ||||||
20 | (ii) or that it
will issue a managers license pursuant to an | ||||||
21 | open and competitive bidding
process, as set forth in Section | ||||||
22 | 7.4, or (iii) it will issue an owners license pursuant to an | ||||||
23 | open
and competitive bidding process, as set forth in Section | ||||||
24 | 7.12, the open and competitive bidding process
shall adhere to | ||||||
25 | the following procedures:
|
| |||||||
| |||||||
1 | (1) The Board shall make applications for owners and | ||||||
2 | managers
licenses available to the public and allow a | ||||||
3 | reasonable time for applicants to
submit applications to the | ||||||
4 | Board.
| ||||||
5 | (2) During the filing period for owners or managers license | ||||||
6 | applications,
the
Board may retain the services of an | ||||||
7 | investment banking firm to assist the Board
in conducting the | ||||||
8 | open and competitive bidding process.
| ||||||
9 | (3) After receiving all of the bid proposals, the Board | ||||||
10 | shall open all of
the
proposals in a public forum and disclose | ||||||
11 | the prospective owners or managers
names, venture partners, if | ||||||
12 | any, and, in the case of applicants for owners
licenses, the | ||||||
13 | locations of the proposed development sites.
| ||||||
14 | (4) The Board shall summarize the terms of the proposals | ||||||
15 | and may make this
summary available to the public.
| ||||||
16 | (5) The Board shall evaluate the proposals within a | ||||||
17 | reasonable time and
select no
more than 3 final applicants to | ||||||
18 | make presentations of their
proposals to the Board.
| ||||||
19 | (6) The final applicants shall make their presentations to | ||||||
20 | the
Board on
the same day during an open session of the Board.
| ||||||
21 | (7) As soon as practicable after the public presentations | ||||||
22 | by the final
applicants,
the Board, in its
discretion, may | ||||||
23 | conduct further negotiations among the 3 final applicants.
| ||||||
24 | During such negotiations, each final applicant may increase its | ||||||
25 | license bid or
otherwise enhance its bid proposal. At the | ||||||
26 | conclusion of such
negotiations, the Board shall
select the |
| |||||||
| |||||||
1 | winning proposal. In the case of negotiations for
an owners | ||||||
2 | license, the Board may, at the conclusion of such negotiations,
| ||||||
3 | make the determination allowed under Section 7.3(a).
| ||||||
4 | (8) Upon selection of a winning bid, the Board shall | ||||||
5 | evaluate the winning
bid
within a reasonable period of time for | ||||||
6 | licensee suitability in accordance with
all applicable | ||||||
7 | statutory and regulatory criteria.
| ||||||
8 | (9) If the winning bidder is unable or otherwise fails to
| ||||||
9 | consummate the transaction, (including if the Board determines | ||||||
10 | that the winning
bidder does not satisfy the suitability | ||||||
11 | requirements), the Board may, on the
same criteria, select from | ||||||
12 | the remaining bidders or make the determination
allowed under | ||||||
13 | Section 7.3(a).
| ||||||
14 | (Source: P.A. 93-28, eff. 6-20-03.)
| ||||||
15 | (230 ILCS 10/7.7 new) | ||||||
16 | Sec. 7.7. Organization gaming licenses. | ||||||
17 | (a) The Illinois Gaming Board shall award one organization | ||||||
18 | gaming license to each person or entity having operating | ||||||
19 | control of a racetrack that applies under Section 56 of the | ||||||
20 | Illinois Horse Racing Act of 1975, subject to the application | ||||||
21 | and eligibility requirements of this Section. Within 60 days | ||||||
22 | after the effective date of this amendatory Act of the 101st | ||||||
23 | General Assembly, a person or entity having operating control | ||||||
24 | of a racetrack may submit an application for an organization | ||||||
25 | gaming license. The application shall be made on such forms as |
| |||||||
| |||||||
1 | provided by the Board and shall contain such information as the | ||||||
2 | Board prescribes, including, but not limited to, the identity | ||||||
3 | of any racetrack at which gaming will be conducted pursuant to | ||||||
4 | an organization gaming license, detailed information regarding | ||||||
5 | the ownership and management of the applicant, and detailed | ||||||
6 | personal information regarding the applicant. The application | ||||||
7 | shall specify the number of gaming positions the applicant | ||||||
8 | intends to use and the place where the organization gaming | ||||||
9 | facility will operate. A person who knowingly makes a false | ||||||
10 | statement on an application is guilty of a Class A misdemeanor. | ||||||
11 | Each applicant shall disclose the identity of every person | ||||||
12 | or entity having a direct or indirect pecuniary interest | ||||||
13 | greater than 1% in any racetrack with respect to which the | ||||||
14 | license is sought. If the disclosed entity is a corporation, | ||||||
15 | the applicant shall disclose the names and addresses of all | ||||||
16 | stockholders and directors. If the disclosed entity is a | ||||||
17 | limited liability company, the applicant shall disclose the | ||||||
18 | names and addresses of all members and managers. If the | ||||||
19 | disclosed entity is a partnership, the applicant shall disclose | ||||||
20 | the names and addresses of all partners, both general and | ||||||
21 | limited. If the disclosed entity is a trust, the applicant | ||||||
22 | shall disclose the names and addresses of all beneficiaries. | ||||||
23 | An application shall be filed and considered in accordance | ||||||
24 | with the rules of the Board. Each application for an | ||||||
25 | organization gaming license shall include a nonrefundable | ||||||
26 | application fee of $250,000. In addition, a nonrefundable fee |
| |||||||
| |||||||
1 | of $50,000 shall be paid at the time of filing to defray the | ||||||
2 | costs associated with background investigations conducted by | ||||||
3 | the Board. If the costs of the background investigation exceed | ||||||
4 | $50,000, the applicant shall pay the additional amount to the | ||||||
5 | Board within 7 days after a request by the Board. If the costs | ||||||
6 | of the investigation are less than $50,000, the applicant shall | ||||||
7 | receive a refund of the remaining amount. All information, | ||||||
8 | records, interviews, reports, statements, memoranda, or other | ||||||
9 | data supplied to or used by the Board in the course of this | ||||||
10 | review or investigation of an applicant for an organization | ||||||
11 | gaming license under this Act shall be privileged and strictly | ||||||
12 | confidential and shall be used only for the purpose of | ||||||
13 | evaluating an applicant for an organization gaming license or a | ||||||
14 | renewal. Such information, records, interviews, reports, | ||||||
15 | statements, memoranda, or other data shall not be admissible as | ||||||
16 | evidence nor discoverable in any action of any kind in any | ||||||
17 | court or before any tribunal, board, agency or person, except | ||||||
18 | for any action deemed necessary by the Board. The application | ||||||
19 | fee shall be deposited into the State Gaming Fund. | ||||||
20 | Each applicant shall submit with his or her application, on | ||||||
21 | forms provided by the Board, a set of his or her fingerprints. | ||||||
22 | The Board shall charge each applicant a fee set by the | ||||||
23 | Department of State Police to defray the costs associated with | ||||||
24 | the search and classification of fingerprints obtained by the | ||||||
25 | Board with respect to the applicant's application. This fee | ||||||
26 | shall be paid into the State Police Services Fund. |
| |||||||
| |||||||
1 | (b) The Board shall determine within 120 days after | ||||||
2 | receiving an application for an organization gaming license | ||||||
3 | whether to grant an organization gaming license to the | ||||||
4 | applicant. If the Board does not make a determination within | ||||||
5 | that time period, then the Board shall give a written | ||||||
6 | explanation to the applicant as to why it has not reached a | ||||||
7 | determination and when it reasonably expects to make a | ||||||
8 | determination. | ||||||
9 | The organization gaming licensee shall purchase up to the | ||||||
10 | amount of gaming positions authorized under this Act within 120 | ||||||
11 | days after receiving its organization gaming license. If an | ||||||
12 | organization gaming licensee is prepared to purchase the gaming | ||||||
13 | positions, but is temporarily prohibited from doing so by order | ||||||
14 | of a court of competent jurisdiction or the Board, then the | ||||||
15 | 120-day period is tolled until a resolution is reached. | ||||||
16 | An organization gaming license shall authorize its holder | ||||||
17 | to conduct gaming under this Act at its racetracks on the same | ||||||
18 | days of the year and hours of the day that owners licenses are | ||||||
19 | allowed to operate under approval of the Board. | ||||||
20 | An organization gaming license and any renewal of an | ||||||
21 | organization gaming license shall authorize gaming pursuant to | ||||||
22 | this Section for a period of 4 years. The fee for the issuance | ||||||
23 | or renewal of an organization gaming license shall be $250,000. | ||||||
24 | All payments by licensees under this subsection (b) shall | ||||||
25 | be deposited into the Rebuild Illinois Projects Fund. | ||||||
26 | (c) To be eligible to conduct gaming under this Section, a |
| |||||||
| |||||||
1 | person or entity having operating control of a racetrack must | ||||||
2 | (i) obtain an organization gaming license, (ii) hold an | ||||||
3 | organization license under the Illinois Horse Racing Act of | ||||||
4 | 1975, (iii) hold an inter-track wagering license, (iv) pay an | ||||||
5 | initial fee of $30,000 per gaming position from organization | ||||||
6 | gaming licensees where gaming is conducted in Cook County and, | ||||||
7 | except as provided in subsection (c-5), $17,500 for | ||||||
8 | organization gaming licensees where gaming is conducted | ||||||
9 | outside of Cook County before beginning to conduct gaming plus | ||||||
10 | make the reconciliation payment required under subsection (k), | ||||||
11 | (v) conduct live racing in accordance with subsections (e-1), | ||||||
12 | (e-2), and (e-3) of Section 20 of the Illinois Horse Racing Act | ||||||
13 | of 1975, (vi) meet the requirements of subsection (a) of | ||||||
14 | Section 56 of the Illinois Horse Racing Act of 1975, (vii) for | ||||||
15 | organization licensees conducting standardbred race meetings, | ||||||
16 | keep backstretch barns and dormitories open and operational | ||||||
17 | year-round unless a lesser schedule is mutually agreed to by | ||||||
18 | the organization licensee and the horsemen association racing | ||||||
19 | at that organization licensee's race meeting, (viii) for | ||||||
20 | organization licensees conducting thoroughbred race meetings, | ||||||
21 | the organization licensee must maintain accident medical | ||||||
22 | expense liability insurance coverage of $1,000,000 for | ||||||
23 | jockeys, and (ix) meet all other requirements of this Act that | ||||||
24 | apply to owners licensees. | ||||||
25 | An organization gaming licensee may enter into a joint | ||||||
26 | venture with a licensed owner to own, manage, conduct, or |
| |||||||
| |||||||
1 | otherwise operate the organization gaming licensee's | ||||||
2 | organization gaming facilities, unless the organization gaming | ||||||
3 | licensee has a parent company or other affiliated company that | ||||||
4 | is, directly or indirectly, wholly owned by a parent company | ||||||
5 | that is also licensed to conduct organization gaming, casino | ||||||
6 | gaming, or their equivalent in another state. | ||||||
7 | All payments by licensees under this subsection (c) shall | ||||||
8 | be deposited into the Rebuild Illinois Projects Fund. | ||||||
9 | (c-5) A person or entity having operating control of a | ||||||
10 | racetrack located in Madison County shall only pay the initial | ||||||
11 | fees specified in subsection (c) for 540 of the gaming | ||||||
12 | positions authorized under the license. | ||||||
13 | (d) A person or entity is ineligible to receive an | ||||||
14 | organization gaming license if: | ||||||
15 | (1) the person or entity has been convicted of a felony | ||||||
16 | under the laws of this State, any other state, or the | ||||||
17 | United States, including a conviction under the Racketeer | ||||||
18 | Influenced and Corrupt Organizations Act; | ||||||
19 | (2) the person or entity has been convicted of any | ||||||
20 | violation of Article 28 of the Criminal Code of 2012, or | ||||||
21 | substantially similar laws of any other jurisdiction; | ||||||
22 | (3) the person or entity has submitted an application | ||||||
23 | for a license under this Act that contains false | ||||||
24 | information; | ||||||
25 | (4) the person is a member of the Board; | ||||||
26 | (5) a person defined in (1), (2), (3), or (4) of this |
| |||||||
| |||||||
1 | subsection (d) is an officer, director, or managerial | ||||||
2 | employee of the entity; | ||||||
3 | (6) the person or entity employs a person defined in | ||||||
4 | (1), (2), (3), or (4) of this subsection (d) who | ||||||
5 | participates in the management or operation of gambling | ||||||
6 | operations authorized under this Act; or | ||||||
7 | (7) a license of the person or entity issued under this | ||||||
8 | Act or a license to own or operate gambling facilities in | ||||||
9 | any other jurisdiction has been revoked. | ||||||
10 | (e) The Board may approve gaming positions pursuant to an | ||||||
11 | organization gaming license statewide as provided in this | ||||||
12 | Section. The authority to operate gaming positions under this | ||||||
13 | Section shall be allocated as follows: up to 1,200 gaming | ||||||
14 | positions for any organization gaming licensee in Cook County | ||||||
15 | and up to 900 gaming positions for any organization gaming | ||||||
16 | licensee outside of Cook County. | ||||||
17 | (f) Each applicant for an organization gaming license shall | ||||||
18 | specify in its application for licensure the number of gaming | ||||||
19 | positions it will operate, up to the applicable limitation set | ||||||
20 | forth in subsection (e) of this Section. Any unreserved gaming | ||||||
21 | positions that are not specified shall be forfeited and | ||||||
22 | retained by the Board. For the purposes of this subsection (f), | ||||||
23 | an organization gaming licensee that did not conduct live | ||||||
24 | racing in 2010 and is located within 3 miles of the Mississippi | ||||||
25 | River may reserve up to 900 positions and shall not be | ||||||
26 | penalized under this Section for not operating those positions |
| |||||||
| |||||||
1 | until it meets the requirements of subsection (e) of this | ||||||
2 | Section, but such licensee shall not request unreserved gaming | ||||||
3 | positions under this subsection (f) until its 900 positions are | ||||||
4 | all operational. | ||||||
5 | Thereafter, the Board shall publish the number of | ||||||
6 | unreserved gaming positions and shall accept requests for | ||||||
7 | additional positions from any organization gaming licensee | ||||||
8 | that initially reserved all of the positions that were offered. | ||||||
9 | The Board shall allocate expeditiously the unreserved gaming | ||||||
10 | positions to requesting organization gaming licensees in a | ||||||
11 | manner that maximizes revenue to the State. The Board may | ||||||
12 | allocate any such unused gaming positions pursuant to an open | ||||||
13 | and competitive bidding process, as provided under Section 7.5 | ||||||
14 | of this Act. This process shall continue until all unreserved | ||||||
15 | gaming positions have been purchased. All positions obtained | ||||||
16 | pursuant to this process and all positions the organization | ||||||
17 | gaming licensee specified it would operate in its application | ||||||
18 | must be in operation within 18 months after they were obtained | ||||||
19 | or the organization gaming licensee forfeits the right to | ||||||
20 | operate those positions, but is not entitled to a refund of any | ||||||
21 | fees paid. The Board may, after holding a public hearing, grant | ||||||
22 | extensions so long as the organization gaming licensee is | ||||||
23 | working in good faith to make the positions operational. The | ||||||
24 | extension may be for a period of 6 months. If, after the period | ||||||
25 | of the extension, the organization gaming licensee has not made | ||||||
26 | the positions operational, then another public hearing must be |
| |||||||
| |||||||
1 | held by the Board before it may grant another extension. | ||||||
2 | Unreserved gaming positions retained from and allocated to | ||||||
3 | organization gaming licensees by the Board pursuant to this | ||||||
4 | subsection (f) shall not be allocated to owners licensees under | ||||||
5 | this Act. | ||||||
6 | For the purpose of this subsection (f), the unreserved | ||||||
7 | gaming positions for each organization gaming licensee shall be | ||||||
8 | the applicable limitation set forth in subsection (e) of this | ||||||
9 | Section, less the number of reserved gaming positions by such | ||||||
10 | organization gaming licensee, and the total unreserved gaming | ||||||
11 | positions shall be the aggregate of the unreserved gaming | ||||||
12 | positions for all organization gaming licensees. | ||||||
13 | (g) An organization gaming licensee is authorized to | ||||||
14 | conduct the following at a racetrack: | ||||||
15 | (1) slot machine gambling; | ||||||
16 | (2) video game of chance gambling; | ||||||
17 | (3) gambling with electronic gambling games as defined | ||||||
18 | in this Act or defined by the Illinois Gaming Board; and | ||||||
19 | (4) table games. | ||||||
20 | (h) Subject to the approval of the Illinois Gaming Board, | ||||||
21 | an organization gaming licensee may make modification or | ||||||
22 | additions to any existing buildings and structures to comply | ||||||
23 | with the requirements of this Act. The Illinois Gaming Board | ||||||
24 | shall make its decision after consulting with the Illinois | ||||||
25 | Racing Board. In no case, however, shall the Illinois Gaming | ||||||
26 | Board approve any modification or addition that alters the |
| |||||||
| |||||||
1 | grounds of the organization licensee such that the act of live | ||||||
2 | racing is an ancillary activity to gaming authorized under this | ||||||
3 | Section.
Gaming authorized under this Section may take place in | ||||||
4 | existing structures where inter-track wagering is conducted at | ||||||
5 | the racetrack or a facility within 300 yards of the racetrack | ||||||
6 | in accordance with the provisions of this Act and the Illinois | ||||||
7 | Horse Racing Act of 1975. | ||||||
8 | (i) An organization gaming licensee may conduct gaming at a | ||||||
9 | temporary facility pending the construction of a permanent | ||||||
10 | facility or the remodeling or relocation of an existing | ||||||
11 | facility to accommodate gaming participants for up to 24 months | ||||||
12 | after the temporary facility begins to conduct gaming | ||||||
13 | authorized under this Section. Upon request by an organization | ||||||
14 | gaming licensee and upon a showing of good cause by the | ||||||
15 | organization gaming licensee, the Board shall extend the period | ||||||
16 | during which the licensee may conduct gaming authorized under | ||||||
17 | this Section at a temporary facility by up to 12 months. The | ||||||
18 | Board shall make rules concerning the conduct of gaming | ||||||
19 | authorized under this Section from temporary facilities. | ||||||
20 | The gaming authorized under this Section may take place in | ||||||
21 | existing structures where inter-track wagering is conducted at | ||||||
22 | the racetrack or a facility within 300 yards of the racetrack | ||||||
23 | in accordance with the provisions of this Act and the Illinois | ||||||
24 | Horse Racing Act of 1975. | ||||||
25 | (i-5) Under no circumstances shall an organization gaming | ||||||
26 | licensee conduct gaming at any State or county fair. |
| |||||||
| |||||||
1 | (j) The Illinois Gaming Board must adopt emergency rules in | ||||||
2 | accordance with Section 5-45 of the Illinois Administrative | ||||||
3 | Procedure Act as necessary to ensure compliance with the | ||||||
4 | provisions of this amendatory Act of the 101st General Assembly
| ||||||
5 | concerning the conduct of gaming by an organization gaming | ||||||
6 | licensee. The adoption of emergency rules authorized by this | ||||||
7 | subsection (j) shall be deemed to be necessary for the public | ||||||
8 | interest, safety, and welfare. | ||||||
9 | (k) Each organization gaming licensee who obtains gaming | ||||||
10 | positions must make a reconciliation payment 3 years after the | ||||||
11 | date the organization gaming licensee begins operating the | ||||||
12 | positions in an amount equal to 75% of the difference between | ||||||
13 | its adjusted gross receipts from gaming authorized under this | ||||||
14 | Section and amounts paid to its purse accounts pursuant to item | ||||||
15 | (1) of subsection (b) of Section 56 of the Illinois Horse | ||||||
16 | Racing Act of 1975 for the 12-month period for which such | ||||||
17 | difference was the largest, minus an amount equal to the | ||||||
18 | initial per position fee paid by the organization gaming | ||||||
19 | licensee. If this calculation results in a negative amount, | ||||||
20 | then the organization gaming licensee is not entitled to any | ||||||
21 | reimbursement of fees previously paid. This reconciliation | ||||||
22 | payment may be made in installments over a period of no more | ||||||
23 | than 2 years, subject to Board approval. Any installment | ||||||
24 | payments shall include an annual market interest rate as | ||||||
25 | determined by the Board. | ||||||
26 | All payments by licensees under this subsection (k) shall |
| |||||||
| |||||||
1 | be deposited into the Rebuild Illinois Projects Fund. | ||||||
2 | (l) As soon as practical after a request is made by the | ||||||
3 | Illinois Gaming Board, to minimize duplicate submissions by the | ||||||
4 | applicant, the Illinois Racing Board must provide information | ||||||
5 | on an applicant for an organization gaming license to the | ||||||
6 | Illinois Gaming Board. | ||||||
7 | (230 ILCS 10/7.8 new)
| ||||||
8 | Sec. 7.8. Home rule. The regulation and licensing of | ||||||
9 | organization gaming licensees and gaming conducted pursuant to | ||||||
10 | an organization gaming license are exclusive powers and | ||||||
11 | functions of the State. A home rule unit may not regulate or | ||||||
12 | license such gaming or organization gaming licensees. This | ||||||
13 | Section is a denial and limitation of home rule powers and | ||||||
14 | functions under subsection (h) of Section
6 of Article VII of | ||||||
15 | the Illinois Constitution. | ||||||
16 | (230 ILCS 10/7.10 new) | ||||||
17 | Sec. 7.10. Diversity program. | ||||||
18 | (a) Each owners licensee, organization gaming licensee, | ||||||
19 | and suppliers licensee shall establish and maintain a diversity | ||||||
20 | program to ensure non-discrimination in the award and | ||||||
21 | administration of contracts. The programs shall establish | ||||||
22 | goals of awarding not less than 25% of the annual dollar value | ||||||
23 | of all contracts, purchase orders, or other agreements to | ||||||
24 | minority-owned businesses and 5% of the annual dollar value of |
| |||||||
| |||||||
1 | all contracts to women-owned businesses. | ||||||
2 | (b) Each owners licensee, organization gaming licensee, | ||||||
3 | and suppliers licensee shall establish and maintain a diversity | ||||||
4 | program designed to promote equal opportunity for employment. | ||||||
5 | The program shall establish hiring goals as the Board and each | ||||||
6 | licensee determines appropriate. The Board shall monitor the | ||||||
7 | progress of the gaming licensee's progress with respect to the | ||||||
8 | program's goals. | ||||||
9 | (c) No later than May 31 of each year, each licensee shall | ||||||
10 | report to the Board (1) the number of respective employees and | ||||||
11 | the number of its respective employees who have designated | ||||||
12 | themselves as members of a minority group and gender and (2) | ||||||
13 | the total goals achieved under subsection (a) of this Section | ||||||
14 | as a percentage of the total contracts awarded by the license. | ||||||
15 | In addition, all licensees shall submit a report with respect | ||||||
16 | to the minority-owned and women-owned businesses program | ||||||
17 | created in this Section to the Board. | ||||||
18 | (d) When considering whether to re-issue or renew a license | ||||||
19 | to an owners licensee, organization gaming licensee, or | ||||||
20 | suppliers licensee, the Board shall take into account the | ||||||
21 | licensee's success in complying with the provisions of this | ||||||
22 | Section. If an owners licensee, organization gaming licensee, | ||||||
23 | or suppliers licensee has not satisfied the goals contained in | ||||||
24 | this Section, the Board shall require a written explanation as | ||||||
25 | to why the licensee is not in compliance and shall require the | ||||||
26 | licensee to file multi-year metrics designed to achieve |
| |||||||
| |||||||
1 | compliance with the provisions by the next renewal period, | ||||||
2 | consistent with State and federal law. | ||||||
3 | (230 ILCS 10/7.11 new) | ||||||
4 | Sec. 7.11. Annual report on diversity. | ||||||
5 | (a) Each licensee that receives a license under Sections 7, | ||||||
6 | 7.1, and 7.7 shall execute and file a report with the Board no | ||||||
7 | later than December 31 of each year that shall contain, but not | ||||||
8 | be limited to, the following information: | ||||||
9 | (i) a good faith affirmative action plan to recruit, | ||||||
10 | train, and upgrade minority persons, women, and persons | ||||||
11 | with a disability in all employment classifications; | ||||||
12 | (ii) the total dollar amount of contracts that were | ||||||
13 | awarded to businesses owned by minority persons, women, and | ||||||
14 | persons with a disability; | ||||||
15 | (iii) the total number of businesses owned by minority | ||||||
16 | persons, women, and persons with a disability that were | ||||||
17 | utilized by the licensee; | ||||||
18 | (iv) the utilization of businesses owned by minority | ||||||
19 | persons, women, and persons with disabilities during the | ||||||
20 | preceding year; and | ||||||
21 | (v) the outreach efforts used by the licensee to | ||||||
22 | attract investors and businesses consisting of minority | ||||||
23 | persons, women, and persons with a disability. | ||||||
24 | (b) The Board shall forward a copy of each licensee's | ||||||
25 | annual reports to the General Assembly no later than February 1 |
| |||||||
| |||||||
1 | of each year. The reports to the General Assembly shall be | ||||||
2 | filed with the Clerk of the House of Representatives and the | ||||||
3 | Secretary of the Senate in electronic form only, in the manner | ||||||
4 | that the Clerk and the Secretary shall direct. | ||||||
5 | (230 ILCS 10/7.12 new) | ||||||
6 | Sec. 7.12. Issuance of new owners licenses. | ||||||
7 | (a) Owners licenses newly authorized pursuant to this | ||||||
8 | amendatory Act of the 101st General Assembly may be issued by | ||||||
9 | the Board to a qualified applicant pursuant to an open and | ||||||
10 | competitive bidding process, as set forth in Section 7.5, and | ||||||
11 | subject to the maximum number of authorized licenses set forth | ||||||
12 | in subsection (e-5) of Section 7 of this Act. | ||||||
13 | (b) To be a qualified applicant, a person or entity may not | ||||||
14 | be ineligible to receive an owners license under subsection (a) | ||||||
15 | of Section 7 of this Act and must submit an application for an | ||||||
16 | owners license that complies with Section 6 of this Act. | ||||||
17 | (c) In determining whether to grant an owners license to an | ||||||
18 | applicant, the Board shall consider all of the factors set | ||||||
19 | forth in subsections (b) and (e-10) of Section 7 of this Act, | ||||||
20 | as well as the amount of the applicant's license bid. The Board | ||||||
21 | may grant the owners license to an applicant that has not | ||||||
22 | submitted the highest license bid, but if it does not select | ||||||
23 | the highest bidder, the Board shall issue a written decision | ||||||
24 | explaining why another applicant was selected and identifying | ||||||
25 | the factors set forth in subsections (b) and (e-10) of Section |
| |||||||
| |||||||
1 | 7 of this Act that favored the winning bidder. | ||||||
2 | (230 ILCS 10/7.13 new) | ||||||
3 | Sec. 7.13. Environmental standards. All permanent | ||||||
4 | casinos, riverboats, and organization gaming facilities shall | ||||||
5 | consist of buildings that are certified as meeting the U.S. | ||||||
6 | Green Building Council's Leadership in Energy and | ||||||
7 | Environmental Design standards. The provisions of this Section | ||||||
8 | apply to a holder of an owners license or organization gaming | ||||||
9 | license that (i) begins operations on or after January 1, 2019 | ||||||
10 | or (ii) relocates its facilities on or after the effective date | ||||||
11 | of this amendatory Act of the 101st General Assembly. | ||||||
12 | (230 ILCS 10/7.14 new) | ||||||
13 | Sec. 7.14. Chicago Casino Advisory Committee. An Advisory | ||||||
14 | Committee is established to monitor, review, and report on (1) | ||||||
15 | the utilization of minority-owned business enterprises and | ||||||
16 | women-owned business enterprises by the owners licensee, (2) | ||||||
17 | employment of women, and (3) employment of minorities with | ||||||
18 | regard to the development and construction of the casino as | ||||||
19 | authorized under paragraph (1) of subsection (e-5) of Section 7 | ||||||
20 | of the Illinois Gambling Act. The owners licensee under | ||||||
21 | paragraph (1) of subsection (e-5) of Section 7 of the Illinois | ||||||
22 | Gambling Act shall work with the Advisory Committee in | ||||||
23 | accumulating necessary information for the Advisory Committee | ||||||
24 | to submit reports, as necessary, to the General Assembly and to |
| |||||||
| |||||||
1 | the City of Chicago. | ||||||
2 | The Advisory Committee shall consist of 9 members as | ||||||
3 | provided in this Section. Five members shall be selected by the | ||||||
4 | Governor and 4 members shall be selected by the Mayor of the | ||||||
5 | City of Chicago. The Governor and the Mayor of the City of | ||||||
6 | Chicago shall each appoint at least one current member of the | ||||||
7 | General Assembly. The Advisory Committee shall meet | ||||||
8 | periodically and shall report the information to the Mayor of | ||||||
9 | the City of Chicago and to the General Assembly by December | ||||||
10 | 31st of every year. | ||||||
11 | The Advisory Committee shall be dissolved on the date that | ||||||
12 | casino gambling operations are first conducted at a permanent | ||||||
13 | facility under the license authorized under paragraph (1) of | ||||||
14 | subsection (e-5) Section 7 of the Illinois Gambling Act. For | ||||||
15 | the purposes of this Section, the terms "woman" and "minority | ||||||
16 | person" have the meanings provided in Section 2 of the Business | ||||||
17 | Enterprise for Minorities, Women, and Persons with | ||||||
18 | Disabilities Act. | ||||||
19 | (230 ILCS 10/7.15 new) | ||||||
20 | Sec. 7.15. Limitations on gaming at Chicago airports. The | ||||||
21 | Chicago casino may conduct gaming operations in an airport | ||||||
22 | under the administration or control of the Chicago Department | ||||||
23 | of Aviation. Gaming operations may be conducted pursuant to | ||||||
24 | this Section so long as: (i) gaming operations are conducted in | ||||||
25 | a secured area that is beyond the Transportation Security |
| |||||||
| |||||||
1 | Administration security checkpoints and only available to | ||||||
2 | airline passengers at least 21 years of age who are members of | ||||||
3 | a private club, and not to the general public, (ii) gaming | ||||||
4 | operations are limited to slot machines, as defined in Section | ||||||
5 | 4 of the Illinois Gambling Act, and (iii) the combined number | ||||||
6 | of gaming positions operating in the City of Chicago at the | ||||||
7 | airports and at the temporary and permanent casino facility | ||||||
8 | does not exceed the maximum number of gaming positions | ||||||
9 | authorized pursuant to subsection (h) of Section 7 of the | ||||||
10 | Illinois Gambling Act. Gaming operations at an airport are | ||||||
11 | subject to all applicable laws and rules that apply to any | ||||||
12 | other gaming facility under the Illinois Gambling Act.
| ||||||
13 | (230 ILCS 10/8) (from Ch. 120, par. 2408)
| ||||||
14 | Sec. 8. Suppliers licenses.
| ||||||
15 | (a) The Board may issue a suppliers license to such | ||||||
16 | persons, firms or
corporations which apply therefor upon the | ||||||
17 | payment of a non-refundable
application fee set by the Board, | ||||||
18 | upon a determination by the Board that
the applicant is | ||||||
19 | eligible for a suppliers license and upon payment of a
$5,000 | ||||||
20 | annual license
fee.
| ||||||
21 | (b) The holder of a suppliers license is authorized to sell | ||||||
22 | or lease,
and to contract to sell or lease, gambling equipment | ||||||
23 | and supplies to any
licensee involved in the ownership or | ||||||
24 | management of gambling operations.
| ||||||
25 | (c) Gambling supplies and equipment may not be distributed
|
| |||||||
| |||||||
1 | unless supplies and equipment conform to standards adopted by
| ||||||
2 | rules of the Board.
| ||||||
3 | (d) A person, firm or corporation is ineligible to receive | ||||||
4 | a suppliers
license if:
| ||||||
5 | (1) the person has been convicted of a felony under the | ||||||
6 | laws of this
State, any other state, or the United States;
| ||||||
7 | (2) the person has been convicted of any violation of | ||||||
8 | Article 28 of the
Criminal Code of 1961 or the Criminal | ||||||
9 | Code of 2012, or substantially similar laws of any other | ||||||
10 | jurisdiction;
| ||||||
11 | (3) the person has submitted an application for a | ||||||
12 | license under this
Act which contains false information;
| ||||||
13 | (4) the person is a member of the Board;
| ||||||
14 | (5) the entity firm or corporation is one in which a | ||||||
15 | person defined in (1),
(2), (3) or (4), is an officer, | ||||||
16 | director or managerial employee;
| ||||||
17 | (6) the firm or corporation employs a person who | ||||||
18 | participates in the
management or operation of riverboat | ||||||
19 | gambling authorized under this Act;
| ||||||
20 | (7) the license of the person, firm or corporation | ||||||
21 | issued under
this Act, or a license to own or operate | ||||||
22 | gambling facilities
in any other jurisdiction, has been | ||||||
23 | revoked.
| ||||||
24 | (e) Any person that supplies any equipment, devices, or | ||||||
25 | supplies to a
licensed riverboat gambling operation must first | ||||||
26 | obtain a suppliers
license. A supplier shall furnish to the |
| |||||||
| |||||||
1 | Board a list of all equipment,
devices and supplies offered for | ||||||
2 | sale or lease in connection with gambling
games authorized | ||||||
3 | under this Act. A supplier shall keep books and records
for the | ||||||
4 | furnishing of equipment, devices and supplies to gambling
| ||||||
5 | operations separate and distinct from any other business that | ||||||
6 | the supplier
might operate. A supplier shall file a quarterly | ||||||
7 | return with the Board
listing all sales and leases. A supplier | ||||||
8 | shall permanently affix its name or a distinctive logo or other | ||||||
9 | mark or design element identifying the manufacturer or supplier
| ||||||
10 | to all its equipment, devices, and supplies, except gaming | ||||||
11 | chips without a value impressed, engraved, or imprinted on it, | ||||||
12 | for gambling operations.
The Board may waive this requirement | ||||||
13 | for any specific product or products if it determines that the | ||||||
14 | requirement is not necessary to protect the integrity of the | ||||||
15 | game. Items purchased from a licensed supplier may continue to | ||||||
16 | be used even though the supplier subsequently changes its name, | ||||||
17 | distinctive logo, or other mark or design element; undergoes a | ||||||
18 | change in ownership; or ceases to be licensed as a supplier for | ||||||
19 | any reason. Any supplier's equipment, devices or supplies which | ||||||
20 | are used by any person
in an unauthorized gambling operation | ||||||
21 | shall be forfeited to the State. A holder of an owners license | ||||||
22 | or an organization gaming license A
licensed owner may own its | ||||||
23 | own equipment, devices and supplies. Each
holder of an owners | ||||||
24 | license or an organization gaming license under the Act shall | ||||||
25 | file an annual report
listing its inventories of gambling | ||||||
26 | equipment, devices and supplies.
|
| |||||||
| |||||||
1 | (f) Any person who knowingly makes a false statement on an | ||||||
2 | application
is guilty of a Class A misdemeanor.
| ||||||
3 | (g) Any gambling equipment, devices and supplies provided | ||||||
4 | by any
licensed supplier may either be repaired on the | ||||||
5 | riverboat , in the casino, or at the organization gaming | ||||||
6 | facility or removed from
the riverboat , casino, or organization | ||||||
7 | gaming facility to a an on-shore facility owned by the holder | ||||||
8 | of an owners
license , organization gaming license, or suppliers | ||||||
9 | license for repair.
| ||||||
10 | (Source: P.A. 97-1150, eff. 1-25-13; 98-12, eff. 5-10-13; | ||||||
11 | 98-756, eff. 7-16-14.)
| ||||||
12 | (230 ILCS 10/9) (from Ch. 120, par. 2409)
| ||||||
13 | Sec. 9. Occupational licenses.
| ||||||
14 | (a) The Board may issue an occupational license to an | ||||||
15 | applicant upon the
payment of a non-refundable fee set by the | ||||||
16 | Board, upon a determination by
the Board that the applicant is | ||||||
17 | eligible for an occupational license and
upon payment of an | ||||||
18 | annual license fee in an amount to be established. To
be | ||||||
19 | eligible for an occupational license, an applicant must:
| ||||||
20 | (1) be at least 21 years of age if the applicant will | ||||||
21 | perform any
function involved in gaming by patrons. Any | ||||||
22 | applicant seeking an
occupational license for a non-gaming | ||||||
23 | function shall be at least 18 years
of age;
| ||||||
24 | (2) not have been convicted of a felony offense, a | ||||||
25 | violation of Article
28 of the Criminal Code of 1961 or the |
| |||||||
| |||||||
1 | Criminal Code of 2012, or a similar statute of any other
| ||||||
2 | jurisdiction;
| ||||||
3 | (2.5) not have been convicted of a crime, other than a | ||||||
4 | crime described in item (2) of this subsection (a), | ||||||
5 | involving dishonesty or moral turpitude, except that the | ||||||
6 | Board may, in its discretion, issue an occupational license | ||||||
7 | to a person who has been convicted of a crime described in | ||||||
8 | this item (2.5) more than 10 years prior to his or her | ||||||
9 | application and has not subsequently been convicted of any | ||||||
10 | other crime;
| ||||||
11 | (3) have demonstrated a level of skill or knowledge | ||||||
12 | which the Board
determines to be necessary in order to | ||||||
13 | operate gambling aboard a riverboat , in a casino, or at an | ||||||
14 | organization gaming facility ; and
| ||||||
15 | (4) have met standards for the holding of an | ||||||
16 | occupational license as
adopted by rules of the Board. Such | ||||||
17 | rules shall provide that any person or
entity seeking an | ||||||
18 | occupational license to manage gambling operations
under | ||||||
19 | this Act hereunder shall be subject to background inquiries | ||||||
20 | and further requirements
similar to those required of | ||||||
21 | applicants for an owners license.
Furthermore, such rules | ||||||
22 | shall provide that each such entity shall be
permitted to | ||||||
23 | manage gambling operations for only one licensed owner.
| ||||||
24 | (b) Each application for an occupational license shall be | ||||||
25 | on forms
prescribed by the Board and shall contain all | ||||||
26 | information required by the
Board. The applicant shall set |
| |||||||
| |||||||
1 | forth in the application: whether he has been
issued prior | ||||||
2 | gambling related licenses; whether he has been licensed in any
| ||||||
3 | other state under any other name, and, if so, such name and his | ||||||
4 | age; and
whether or not a permit or license issued to him in | ||||||
5 | any other state has
been suspended, restricted or revoked, and, | ||||||
6 | if so, for what period of time.
| ||||||
7 | (c) Each applicant shall submit with his application, on | ||||||
8 | forms provided
by the Board, 2 sets of his fingerprints. The | ||||||
9 | Board shall charge each
applicant a fee set by the Department | ||||||
10 | of State Police to defray the costs
associated with the search | ||||||
11 | and classification of fingerprints obtained by
the Board with | ||||||
12 | respect to the applicant's application. These fees shall be
| ||||||
13 | paid into the State Police Services Fund.
| ||||||
14 | (d) The Board may in its discretion refuse an occupational | ||||||
15 | license to
any person: (1) who is unqualified to perform the | ||||||
16 | duties required of such
applicant; (2) who fails to disclose or | ||||||
17 | states falsely any information
called for in the application; | ||||||
18 | (3) who has been found guilty of a
violation of this Act or | ||||||
19 | whose prior gambling related license or
application therefor | ||||||
20 | has been suspended, restricted, revoked or denied for
just | ||||||
21 | cause in any other state; or (4) for any other just cause.
| ||||||
22 | (e) The Board may suspend, revoke or restrict any | ||||||
23 | occupational licensee:
(1) for violation of any provision of | ||||||
24 | this Act; (2) for violation of any
of the rules and regulations | ||||||
25 | of the Board; (3) for any cause which, if
known to the Board, | ||||||
26 | would have disqualified the applicant from receiving
such |
| |||||||
| |||||||
1 | license; or (4) for default in the payment of any obligation or | ||||||
2 | debt
due to the State of Illinois; or (5) for any other just | ||||||
3 | cause.
| ||||||
4 | (f) A person who knowingly makes a false statement on an | ||||||
5 | application is
guilty of a Class A misdemeanor.
| ||||||
6 | (g) Any license issued pursuant to this Section shall be | ||||||
7 | valid for a
period of one year from the date of issuance.
| ||||||
8 | (h) Nothing in this Act shall be interpreted to prohibit a | ||||||
9 | licensed
owner or organization gaming licensee from entering | ||||||
10 | into an agreement with a public community college or a school | ||||||
11 | approved under the
Private Business and Vocational Schools Act | ||||||
12 | of 2012 for the training of any
occupational licensee. Any | ||||||
13 | training offered by such a school shall be in
accordance with a | ||||||
14 | written agreement between the licensed owner or organization | ||||||
15 | gaming licensee and the school.
| ||||||
16 | (i) Any training provided for occupational licensees may be | ||||||
17 | conducted
either at the site of the gambling facility on the | ||||||
18 | riverboat or at a school with which a licensed owner or | ||||||
19 | organization gaming licensee has
entered into an agreement | ||||||
20 | pursuant to subsection (h).
| ||||||
21 | (Source: P.A. 96-1392, eff. 1-1-11; 97-650, eff. 2-1-12; | ||||||
22 | 97-1150, eff. 1-25-13.)
| ||||||
23 | (230 ILCS 10/11) (from Ch. 120, par. 2411)
| ||||||
24 | Sec. 11. Conduct of gambling. Gambling may be conducted by | ||||||
25 | licensed owners or licensed managers on behalf
of the State |
| |||||||
| |||||||
1 | aboard riverboats . Gambling may be conducted by organization | ||||||
2 | gaming licensees at organization gaming facilities. Gambling | ||||||
3 | authorized under this Section is ,
subject to the following | ||||||
4 | standards:
| ||||||
5 | (1) A licensee may conduct riverboat gambling | ||||||
6 | authorized under this Act
regardless of whether it conducts | ||||||
7 | excursion cruises. A licensee may permit
the continuous | ||||||
8 | ingress and egress of patrons passengers on a riverboat not | ||||||
9 | used for excursion cruises for the purpose of gambling. | ||||||
10 | Excursion cruises shall not exceed 4 hours for a round | ||||||
11 | trip. However, the Board may grant express approval for an | ||||||
12 | extended cruise on a case-by-case basis.
| ||||||
13 | (1.5) An owners licensee may conduct gambling | ||||||
14 | operations authorized under this Act 24 hours a day.
| ||||||
15 | (2) (Blank).
| ||||||
16 | (3) Minimum and maximum wagers on games shall be set by | ||||||
17 | the licensee.
| ||||||
18 | (4) Agents of the Board and the Department of State | ||||||
19 | Police may board
and inspect any riverboat , enter and | ||||||
20 | inspect any portion of a casino, or enter and inspect any | ||||||
21 | portion of an organization gaming facility at any time for | ||||||
22 | the purpose of determining
whether this Act is being | ||||||
23 | complied with. Every riverboat, if under way and
being | ||||||
24 | hailed by a law enforcement officer or agent of the Board, | ||||||
25 | must stop
immediately and lay to.
| ||||||
26 | (5) Employees of the Board shall have the right to be |
| |||||||
| |||||||
1 | present on the
riverboat or in the casino or on adjacent | ||||||
2 | facilities under the control of the licensee and at the | ||||||
3 | organization gaming facility under the control of the | ||||||
4 | organization gaming licensee .
| ||||||
5 | (6) Gambling equipment and supplies customarily used | ||||||
6 | in conducting
riverboat gambling must be purchased or | ||||||
7 | leased only from suppliers licensed
for such purpose under | ||||||
8 | this Act. The Board may approve the transfer, sale, or | ||||||
9 | lease of gambling equipment and supplies by a licensed | ||||||
10 | owner from or to an affiliate of the licensed owner as long | ||||||
11 | as the gambling equipment and supplies were initially | ||||||
12 | acquired from a supplier licensed in Illinois.
| ||||||
13 | (7) Persons licensed under this Act shall permit no | ||||||
14 | form of wagering on
gambling games except as permitted by | ||||||
15 | this Act.
| ||||||
16 | (8) Wagers may be received only from a person present | ||||||
17 | on a licensed
riverboat , in a casino, or at an organization | ||||||
18 | gaming facility . No person present on a licensed riverboat , | ||||||
19 | in a casino, or at an organization gaming facility shall | ||||||
20 | place
or attempt to place a wager on behalf of another | ||||||
21 | person who is not present
on the riverboat , in a casino, or | ||||||
22 | at the organization gaming facility .
| ||||||
23 | (9) Wagering , including gaming authorized under | ||||||
24 | Section 7.7, shall not be conducted with money or other | ||||||
25 | negotiable
currency.
| ||||||
26 | (10) A person under age 21 shall not be permitted on an |
| |||||||
| |||||||
1 | area of a
riverboat or casino where gambling is being | ||||||
2 | conducted or at an organization gaming facility where | ||||||
3 | gambling is being conducted , except for a person at least
| ||||||
4 | 18 years of age who is an employee of the riverboat or | ||||||
5 | casino gambling operation or gaming operation . No
employee | ||||||
6 | under age 21 shall perform any function involved in | ||||||
7 | gambling by
the patrons. No person under age 21 shall be | ||||||
8 | permitted to make a wager under
this Act, and any winnings | ||||||
9 | that are a result of a wager by a person under age 21, | ||||||
10 | whether or not paid by a licensee, shall be treated as | ||||||
11 | winnings for the privilege tax purposes, confiscated, and | ||||||
12 | forfeited to the State and deposited into the Education | ||||||
13 | Assistance Fund.
| ||||||
14 | (11) Gambling excursion cruises are permitted only | ||||||
15 | when the waterway for
which the riverboat is licensed is | ||||||
16 | navigable, as determined by
the Board in consultation with | ||||||
17 | the U.S. Army Corps of Engineers.
This paragraph (11) does | ||||||
18 | not limit the ability of a licensee to conduct
gambling | ||||||
19 | authorized under this Act when gambling excursion cruises | ||||||
20 | are not
permitted.
| ||||||
21 | (12) All tickets tokens , chips , or electronic cards | ||||||
22 | used to make wagers must be
purchased (i) from a licensed | ||||||
23 | owner or manager , in the case of a riverboat, either aboard | ||||||
24 | a riverboat or at
an onshore
facility which has been | ||||||
25 | approved by the Board and which is located where
the | ||||||
26 | riverboat docks , (ii) in the case of a casino, from a |
| |||||||
| |||||||
1 | licensed owner at the casino, or (iii) from an organization | ||||||
2 | gaming licensee at the organization gaming facility . The | ||||||
3 | tickets tokens , chips , or electronic cards may be
purchased | ||||||
4 | by means of an agreement under which the owner or manager | ||||||
5 | extends
credit to
the patron. Such tickets tokens , chips , | ||||||
6 | or electronic cards may be used
while aboard the riverboat , | ||||||
7 | in the casino, or at the organization gaming facility only | ||||||
8 | for the purpose of making wagers on
gambling games.
| ||||||
9 | (13) Notwithstanding any other Section of this Act, in | ||||||
10 | addition to the
other licenses authorized under this Act, | ||||||
11 | the Board may issue special event
licenses allowing persons | ||||||
12 | who are not otherwise licensed to conduct
riverboat | ||||||
13 | gambling to conduct such gambling on a specified date or | ||||||
14 | series
of dates. Riverboat gambling under such a license | ||||||
15 | may take place on a
riverboat not normally used for | ||||||
16 | riverboat gambling. The Board shall
establish standards, | ||||||
17 | fees and fines for, and limitations upon, such
licenses, | ||||||
18 | which may differ from the standards, fees, fines and | ||||||
19 | limitations
otherwise applicable under this Act. All such | ||||||
20 | fees shall be deposited into
the State Gaming Fund. All | ||||||
21 | such fines shall be deposited into the
Education Assistance | ||||||
22 | Fund, created by Public Act 86-0018, of the State
of | ||||||
23 | Illinois.
| ||||||
24 | (14) In addition to the above, gambling must be | ||||||
25 | conducted in accordance
with all rules adopted by the | ||||||
26 | Board.
|
| |||||||
| |||||||
1 | (Source: P.A. 96-1392, eff. 1-1-11.)
| ||||||
2 | (230 ILCS 10/11.1) (from Ch. 120, par. 2411.1)
| ||||||
3 | Sec. 11.1. Collection of amounts owing under credit | ||||||
4 | agreements. Notwithstanding any applicable statutory provision | ||||||
5 | to the contrary, a
licensed owner , licensed or manager , or | ||||||
6 | organization gaming licensee who extends credit to a riverboat | ||||||
7 | gambling patron pursuant
to paragraph (12) of Section 11 | ||||||
8 | Section 11 (a) (12) of this Act is expressly authorized to | ||||||
9 | institute a
cause of action to collect any amounts due and | ||||||
10 | owing under the extension of
credit, as well as the licensed | ||||||
11 | owner's , licensed or manager's , or organization gaming | ||||||
12 | licensee's costs, expenses and reasonable
attorney's
fees | ||||||
13 | incurred in collection.
| ||||||
14 | (Source: P.A. 93-28, eff. 6-20-03.)
| ||||||
15 | (230 ILCS 10/12) (from Ch. 120, par. 2412)
| ||||||
16 | Sec. 12. Admission tax; fees.
| ||||||
17 | (a) A tax is hereby imposed upon admissions to riverboat | ||||||
18 | and casino gambling facilities riverboats operated by
licensed | ||||||
19 | owners authorized pursuant to this Act. Until July 1, 2002, the
| ||||||
20 | rate is $2 per person admitted. From July 1, 2002 until
July 1, | ||||||
21 | 2003, the rate is $3 per person admitted.
From July 1, 2003 | ||||||
22 | until August 23, 2005 (the effective date of Public Act | ||||||
23 | 94-673), for a licensee that admitted 1,000,000 persons or
| ||||||
24 | fewer in the previous calendar year, the rate is $3 per person |
| |||||||
| |||||||
1 | admitted; for a
licensee that admitted more than 1,000,000 but | ||||||
2 | no more than 2,300,000 persons
in the previous calendar year, | ||||||
3 | the rate is $4 per person admitted; and for
a licensee that | ||||||
4 | admitted more than 2,300,000 persons in the previous calendar
| ||||||
5 | year, the rate is $5 per person admitted.
Beginning on August | ||||||
6 | 23, 2005 (the effective date of Public Act 94-673), for a | ||||||
7 | licensee that admitted 1,000,000 persons or
fewer in calendar | ||||||
8 | year 2004, the rate is $2 per person admitted, and for all | ||||||
9 | other
licensees, including licensees that were not conducting | ||||||
10 | gambling operations in 2004, the rate is $3 per person | ||||||
11 | admitted.
This admission tax is imposed upon the
licensed owner | ||||||
12 | conducting gambling.
| ||||||
13 | (1) The admission tax shall be paid for each admission, | ||||||
14 | except that a person who exits a riverboat gambling | ||||||
15 | facility and reenters that riverboat gambling facility | ||||||
16 | within the same gaming day shall be subject only to the | ||||||
17 | initial admission tax.
| ||||||
18 | (2) (Blank).
| ||||||
19 | (3) The riverboat licensee may issue tax-free passes to
| ||||||
20 | actual and necessary officials and employees of the | ||||||
21 | licensee or other
persons actually working on the | ||||||
22 | riverboat.
| ||||||
23 | (4) The number and issuance of tax-free passes is | ||||||
24 | subject to the rules
of the Board, and a list of all | ||||||
25 | persons to whom the tax-free passes are
issued shall be | ||||||
26 | filed with the Board.
|
| |||||||
| |||||||
1 | (a-5) A fee is hereby imposed upon admissions operated by | ||||||
2 | licensed
managers on behalf of the State pursuant to Section | ||||||
3 | 7.3 at the rates provided
in
this subsection (a-5). For a | ||||||
4 | licensee that
admitted 1,000,000 persons or fewer in the | ||||||
5 | previous calendar year, the rate is
$3 per person admitted; for | ||||||
6 | a licensee that admitted more than 1,000,000 but no
more than | ||||||
7 | 2,300,000 persons
in the previous calendar year, the rate is $4 | ||||||
8 | per person admitted; and for
a licensee that admitted more than | ||||||
9 | 2,300,000 persons in the previous calendar
year, the rate is $5 | ||||||
10 | per person admitted.
| ||||||
11 | (1) The admission fee shall be paid for each admission.
| ||||||
12 | (2) (Blank).
| ||||||
13 | (3) The licensed manager may issue fee-free passes to | ||||||
14 | actual and necessary
officials and employees of the manager | ||||||
15 | or other persons actually working on the
riverboat.
| ||||||
16 | (4) The number and issuance of fee-free passes is | ||||||
17 | subject to the rules
of the Board, and a list of all | ||||||
18 | persons to whom the fee-free passes are
issued shall be | ||||||
19 | filed with the Board.
| ||||||
20 | (b) Except as provided in subsection (b-5), from From the | ||||||
21 | tax imposed under subsection (a) and the fee imposed under
| ||||||
22 | subsection (a-5), a municipality shall receive from the State | ||||||
23 | $1 for each
person embarking on a riverboat docked within the | ||||||
24 | municipality or entering a casino located within the | ||||||
25 | municipality , and a county
shall receive $1 for each person | ||||||
26 | entering a casino or embarking on a riverboat docked within the
|
| |||||||
| |||||||
1 | county but outside the boundaries of any municipality. The | ||||||
2 | municipality's or
county's share shall be collected by the | ||||||
3 | Board on behalf of the State and
remitted quarterly by the | ||||||
4 | State, subject to appropriation, to the treasurer of
the unit | ||||||
5 | of local government for deposit in the general fund.
| ||||||
6 | (b-5) From the tax imposed under subsection (a) and the fee | ||||||
7 | imposed under subsection (a-5), $1 for each person embarking on | ||||||
8 | a riverboat designated in paragraph (4) of subsection (e-5) of | ||||||
9 | Section 7 shall be divided as follows: $0.70 to the City of | ||||||
10 | Rockford, $0.05 to the City of Loves Park, $0.05 to the Village | ||||||
11 | of Machesney Park, and $0.20 to Winnebago County. | ||||||
12 | The municipality's or county's share shall be collected by | ||||||
13 | the Board on behalf of the State and remitted monthly by the | ||||||
14 | State, subject to appropriation, to the treasurer of the unit | ||||||
15 | of local government for deposit in the general fund. | ||||||
16 | (b-10) From the tax imposed under subsection (a) and the | ||||||
17 | fee imposed under subsection (a-5), $1 for each person | ||||||
18 | embarking on a riverboat or entering a casino designated in | ||||||
19 | paragraph (1) of subsection (e-5) of Section 7 shall be divided | ||||||
20 | as follows:
$0.70 to the City of Chicago,
$0.15 to the Village | ||||||
21 | of Maywood,
and $0.15 to the Village of Summit. | ||||||
22 | The municipality's or county's share shall be collected by | ||||||
23 | the Board on behalf of the State and remitted monthly by the | ||||||
24 | State, subject to appropriation, to the treasurer of the unit | ||||||
25 | of local government for deposit in the general fund. | ||||||
26 | (b-15) From the tax imposed under subsection (a) and the |
| |||||||
| |||||||
1 | fee imposed under subsection (a-5), $1 for each person | ||||||
2 | embarking on a riverboat or entering a casino designated in | ||||||
3 | paragraph (2) of subsection (e-5) of Section 7 shall be divided | ||||||
4 | as follows:
$0.70 to the City of Danville and
$0.30 to | ||||||
5 | Vermilion County. | ||||||
6 | The municipality's or county's share shall be collected by | ||||||
7 | the Board on behalf of the State and remitted monthly by the | ||||||
8 | State, subject to appropriation, to the treasurer of the unit | ||||||
9 | of local government for deposit in the general fund. | ||||||
10 | (c) The licensed owner shall pay the entire admission tax | ||||||
11 | to the Board and
the licensed manager shall pay the entire | ||||||
12 | admission fee to the Board.
Such payments shall be made daily. | ||||||
13 | Accompanying each payment shall be a
return on forms provided | ||||||
14 | by the Board which shall include other
information regarding | ||||||
15 | admissions as the Board may require. Failure to
submit either | ||||||
16 | the payment or the return within the specified time may
result | ||||||
17 | in suspension or revocation of the owners or managers license.
| ||||||
18 | (c-5) A tax is imposed on admissions to organization gaming | ||||||
19 | facilities at the rate of $3 per person admitted by an | ||||||
20 | organization gaming licensee. The tax is imposed upon the | ||||||
21 | organization gaming licensee. | ||||||
22 | (1) The admission tax shall be paid for each admission, | ||||||
23 | except that a person who exits an organization gaming | ||||||
24 | facility and reenters that organization gaming facility | ||||||
25 | within the same gaming day, as the term "gaming day" is | ||||||
26 | defined by the Board by rule, shall be subject only to the |
| |||||||
| |||||||
1 | initial admission tax. The Board shall establish, by rule, | ||||||
2 | a procedure to determine whether a person admitted to an | ||||||
3 | organization gaming facility has paid the admission tax. | ||||||
4 | (2) An organization gaming licensee may issue tax-free | ||||||
5 | passes to actual and necessary officials and employees of | ||||||
6 | the licensee and other persons associated with its gaming | ||||||
7 | operations. | ||||||
8 | (3) The number and issuance of tax-free passes is | ||||||
9 | subject to the rules of the Board, and a list of all | ||||||
10 | persons to whom the tax-free passes are issued shall be
| ||||||
11 | filed with the Board. | ||||||
12 | (4) The organization gaming licensee shall pay the | ||||||
13 | entire admission tax to the Board. | ||||||
14 | Such payments shall be made daily. Accompanying each | ||||||
15 | payment shall be a return on forms provided by the Board, which | ||||||
16 | shall include other information regarding admission as the | ||||||
17 | Board may require. Failure to submit either the payment or the | ||||||
18 | return within the specified time may result in suspension or | ||||||
19 | revocation of the organization gaming license. | ||||||
20 | From the tax imposed under this subsection (c-5), a | ||||||
21 | municipality other than the Village of Stickney or the City of | ||||||
22 | Collinsville in which an organization gaming facility is | ||||||
23 | located, or if the organization gaming facility is not located | ||||||
24 | within a municipality, then the county in which the | ||||||
25 | organization gaming facility is located, except as otherwise | ||||||
26 | provided in this Section, shall receive, subject to |
| |||||||
| |||||||
1 | appropriation, $1 for each person who enters the organization | ||||||
2 | gaming facility. For each admission to the organization gaming | ||||||
3 | facility in excess of 1,500,000 in a year, from the tax imposed | ||||||
4 | under this subsection (c-5), the county in which the | ||||||
5 | organization gaming facility is located shall receive, subject | ||||||
6 | to appropriation, $0.30, which shall be in addition to any | ||||||
7 | other moneys paid to the county under this Section. | ||||||
8 | From the tax imposed under this subsection (c-5) on an | ||||||
9 | organization gaming facility located in the Village of | ||||||
10 | Stickney, $1 for each person who enters the organization gaming | ||||||
11 | facility shall be distributed as follows, subject to | ||||||
12 | appropriation: $0.24 to the Village of Stickney, $0.49 to the | ||||||
13 | Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the | ||||||
14 | Stickney Public Health District, and $0.05 to the City of | ||||||
15 | Bridgeview. | ||||||
16 | From the tax imposed under this subsection (c-5) on an | ||||||
17 | organization gaming facility located in the City of | ||||||
18 | Collinsville, the following shall each receive 10 cents for | ||||||
19 | each person who enters the organization gaming facility, | ||||||
20 | subject to appropriation: the Village of Alorton; the Village | ||||||
21 | of Washington Park; State Park Place; the Village of Fairmont | ||||||
22 | City; the City of Centreville; the Village of Brooklyn; the | ||||||
23 | City of Venice; the City of Madison; the Village of Caseyville; | ||||||
24 | and the Village of Pontoon Beach. | ||||||
25 | On the 25th day of each month, all amounts remaining after | ||||||
26 | payments required under this subsection (c-5) have been made |
| |||||||
| |||||||
1 | shall be transferred into the Capital Projects Fund. | ||||||
2 | (d) The Board shall administer and collect the admission | ||||||
3 | tax imposed by
this Section, to the extent practicable, in a | ||||||
4 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
5 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the | ||||||
6 | Retailers' Occupation Tax Act and
Section 3-7 of the Uniform | ||||||
7 | Penalty and Interest Act.
| ||||||
8 | (Source: P.A. 95-663, eff. 10-11-07; 96-1392, eff. 1-1-11.)
| ||||||
9 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
10 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
11 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
12 | gross
receipts received from gambling games authorized under | ||||||
13 | this Act at the rate of
20%.
| ||||||
14 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
15 | tax is
imposed on persons engaged in the business of conducting | ||||||
16 | riverboat gambling
operations, based on the adjusted gross | ||||||
17 | receipts received by a licensed owner
from gambling games | ||||||
18 | authorized under this Act at the following rates:
| ||||||
19 | 15% of annual adjusted gross receipts up to and | ||||||
20 | including $25,000,000;
| ||||||
21 | 20% of annual adjusted gross receipts in excess of | ||||||
22 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
23 | 25% of annual adjusted gross receipts in excess of | ||||||
24 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
25 | 30% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
2 | 35% of annual adjusted gross receipts in excess of | ||||||
3 | $100,000,000.
| ||||||
4 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
5 | is imposed on
persons engaged in the business of conducting | ||||||
6 | riverboat gambling operations,
other than licensed managers | ||||||
7 | conducting riverboat gambling operations on behalf
of the | ||||||
8 | State, based on the adjusted gross receipts received by a | ||||||
9 | licensed
owner from gambling games authorized under this Act at | ||||||
10 | the following rates:
| ||||||
11 | 15% of annual adjusted gross receipts up to and | ||||||
12 | including $25,000,000;
| ||||||
13 | 22.5% of annual adjusted gross receipts in excess of | ||||||
14 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
15 | 27.5% of annual adjusted gross receipts in excess of | ||||||
16 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
17 | 32.5% of annual adjusted gross receipts in excess of | ||||||
18 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
19 | 37.5% of annual adjusted gross receipts in excess of | ||||||
20 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
21 | 45% of annual adjusted gross receipts in excess of | ||||||
22 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
23 | 50% of annual adjusted gross receipts in excess of | ||||||
24 | $200,000,000.
| ||||||
25 | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | ||||||
26 | persons engaged
in the business of conducting riverboat |
| |||||||
| |||||||
1 | gambling operations, other than
licensed managers conducting | ||||||
2 | riverboat gambling operations on behalf of the
State, based on | ||||||
3 | the adjusted gross receipts received by a licensed owner from
| ||||||
4 | gambling games authorized under this Act at the following | ||||||
5 | rates:
| ||||||
6 | 15% of annual adjusted gross receipts up to and | ||||||
7 | including $25,000,000;
| ||||||
8 | 27.5% of annual adjusted gross receipts in excess of | ||||||
9 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
10 | 32.5% of annual adjusted gross receipts in excess of | ||||||
11 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
12 | 37.5% of annual adjusted gross receipts in excess of | ||||||
13 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
14 | 45% of annual adjusted gross receipts in excess of | ||||||
15 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
16 | 50% of annual adjusted gross receipts in excess of | ||||||
17 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
18 | 70% of annual adjusted gross receipts in excess of | ||||||
19 | $250,000,000.
| ||||||
20 | An amount equal to the amount of wagering taxes collected | ||||||
21 | under this
subsection (a-3) that are in addition to the amount | ||||||
22 | of wagering taxes that
would have been collected if the | ||||||
23 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
24 | be paid into the Common School Fund.
| ||||||
25 | The privilege tax imposed under this subsection (a-3) shall | ||||||
26 | no longer be
imposed beginning on the earlier of (i) July 1, |
| |||||||
| |||||||
1 | 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
2 | gambling operations are conducted
pursuant to a dormant | ||||||
3 | license; or (iii) the first day that riverboat gambling
| ||||||
4 | operations are conducted under the authority of an owners | ||||||
5 | license that is in
addition to the 10 owners licenses initially | ||||||
6 | authorized under this Act.
For the purposes of this subsection | ||||||
7 | (a-3), the term "dormant license"
means an owners license that | ||||||
8 | is authorized by this Act under which no
riverboat gambling | ||||||
9 | operations are being conducted on June 20, 2003.
| ||||||
10 | (a-4) Beginning on the first day on which the tax imposed | ||||||
11 | under
subsection (a-3) is no longer imposed and ending upon the | ||||||
12 | imposition of the privilege tax under subsection (a-5) of this | ||||||
13 | Section , a privilege tax is imposed on persons
engaged in the | ||||||
14 | business of conducting riverboat gambling operations, other
| ||||||
15 | than licensed managers conducting riverboat gambling | ||||||
16 | operations on behalf of
the State, based on the adjusted gross | ||||||
17 | receipts received by a licensed owner
from gambling games | ||||||
18 | authorized under this Act at the following rates:
| ||||||
19 | 15% of annual adjusted gross receipts up to and | ||||||
20 | including $25,000,000;
| ||||||
21 | 22.5% of annual adjusted gross receipts in excess of | ||||||
22 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
23 | 27.5% of annual adjusted gross receipts in excess of | ||||||
24 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
25 | 32.5% of annual adjusted gross receipts in excess of | ||||||
26 | $75,000,000 but not
exceeding $100,000,000;
|
| |||||||
| |||||||
1 | 37.5% of annual adjusted gross receipts in excess of | ||||||
2 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
3 | 45% of annual adjusted gross receipts in excess of | ||||||
4 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
5 | 50% of annual adjusted gross receipts in excess of | ||||||
6 | $200,000,000.
| ||||||
7 | For the imposition of the privilege tax in this subsection | ||||||
8 | (a-4), amounts paid pursuant to item (1) of subsection (b) of | ||||||
9 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
10 | be included in the determination of adjusted gross receipts. | ||||||
11 | (a-5) Beginning on the first day that an owners licensee | ||||||
12 | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | ||||||
13 | (e-5) of Section 7 conducts gambling operations, either in a | ||||||
14 | temporary facility or a permanent facility, a privilege tax is | ||||||
15 | imposed on persons engaged in the business of conducting | ||||||
16 | gambling operations, other than licensed managers conducting | ||||||
17 | riverboat gambling operations on behalf of the State, based on | ||||||
18 | the adjusted gross receipts received by such licensee from the | ||||||
19 | gambling games authorized under this Act. The privilege tax for | ||||||
20 | all gambling games other than table games, including, but not | ||||||
21 | limited to, slot machines, video game of chance gambling, and | ||||||
22 | electronic gambling games shall be at the following rates: | ||||||
23 | 15% of annual adjusted gross receipts up to and | ||||||
24 | including $25,000,000; | ||||||
25 | 22.5% of annual adjusted gross receipts in excess of | ||||||
26 | $25,000,000 but not exceeding $50,000,000; |
| |||||||
| |||||||
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. | ||||||
11 | The privilege tax for table games shall be at the following | ||||||
12 | rates: | ||||||
13 | 15% of annual adjusted gross receipts up to and | ||||||
14 | including $25,000,000; | ||||||
15 | 20% of annual adjusted gross receipts in excess of | ||||||
16 | $25,000,000. | ||||||
17 | For the imposition of the privilege tax in this subsection | ||||||
18 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
19 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
20 | be included in the determination of adjusted gross receipts. | ||||||
21 | Notwithstanding the provisions of this subsection (a-5), | ||||||
22 | for the first 10 years that the privilege tax is imposed under | ||||||
23 | this subsection (a-5), the privilege tax shall be imposed on | ||||||
24 | the modified annual adjusted gross receipts of a riverboat or | ||||||
25 | casino conducting gambling operations in the City of East St. | ||||||
26 | Louis, unless: |
| |||||||
| |||||||
1 | (1) the riverboat or casino fails to employ at least | ||||||
2 | 450 people; | ||||||
3 | (2) the riverboat or casino fails to maintain | ||||||
4 | operations in a manner consistent with this Act or is not a | ||||||
5 | viable riverboat or casino subject to the approval of the | ||||||
6 | Board; or | ||||||
7 | (3) the owners licensee is not an entity in which | ||||||
8 | employees participate in an employee stock ownership plan. | ||||||
9 | As used in this subsection (a-5), "modified annual adjusted | ||||||
10 | gross receipts" means: | ||||||
11 | (A) for calendar year 2020, the annual adjusted gross | ||||||
12 | receipts for the current year minus the difference between | ||||||
13 | an amount equal to the average annual adjusted gross | ||||||
14 | receipts from a riverboat or casino conducting gambling | ||||||
15 | operations in the City of East St. Louis for 2014, 2015, | ||||||
16 | 2016, 2017, and 2018 and the annual adjusted gross receipts | ||||||
17 | for 2018; | ||||||
18 | (B) for calendar year 2021, the annual adjusted gross | ||||||
19 | receipts for the current year minus the difference between | ||||||
20 | an amount equal to the average annual adjusted gross | ||||||
21 | receipts from a riverboat or casino conducting gambling | ||||||
22 | operations in the City of East St. Louis for 2014, 2015, | ||||||
23 | 2016, 2017, and 2018 and the annual adjusted gross receipts | ||||||
24 | for 2019; and | ||||||
25 | (C) for calendar years 2022 through 2029, the annual | ||||||
26 | adjusted gross receipts for the current year minus the |
| |||||||
| |||||||
1 | difference between an amount equal to the average annual | ||||||
2 | adjusted gross receipts from a riverboat or casino | ||||||
3 | conducting gambling operations in the City of East St. | ||||||
4 | Louis for 3 years preceding the current year and the annual | ||||||
5 | adjusted gross receipts for the immediately preceding | ||||||
6 | year. | ||||||
7 | (a-5.5) In addition to the privilege tax imposed under | ||||||
8 | subsection (a-5), a privilege tax is imposed on the owners | ||||||
9 | licensee under paragraph (1) of subsection (e-5) of Section 7 | ||||||
10 | at the rate of one-third of the owners licensee's adjusted | ||||||
11 | gross receipts. | ||||||
12 | For the imposition of the privilege tax in this subsection | ||||||
13 | (a-5.5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
14 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
15 | be included in the determination of adjusted gross receipts. | ||||||
16 | (a-6) From the effective date of this amendatory Act of the | ||||||
17 | 101st General Assembly until June 30, 2023, an owners licensee | ||||||
18 | that conducted gambling operations prior to January 1, 2011 | ||||||
19 | shall receive a dollar-for-dollar credit against the tax | ||||||
20 | imposed under this Section for any renovation or construction | ||||||
21 | costs paid by the owners licensee, but in no event shall the | ||||||
22 | credit exceed $2,000,000. | ||||||
23 | Additionally, from the effective date of this amendatory | ||||||
24 | Act of the 101st General Assembly until December 31, 2022, an | ||||||
25 | owners licensee that (i) is located within 15 miles of the | ||||||
26 | Missouri border, and (ii) has at least 3 riverboats, casinos, |
| |||||||
| |||||||
1 | or their equivalent within a 45-mile radius, may be authorized | ||||||
2 | to relocate to a new location with the approval of both the | ||||||
3 | unit of local government designated as the home dock and the | ||||||
4 | Board, so long as the new location is within the same unit of | ||||||
5 | local government and no more than 3 miles away from its | ||||||
6 | original location. Such owners licensee shall receive a credit | ||||||
7 | against the tax imposed under this Section equal to 8% of the | ||||||
8 | total project costs, as approved by the Board, for any | ||||||
9 | renovation or construction costs paid by the owners licensee | ||||||
10 | for the construction of the new facility, provided that the new | ||||||
11 | facility is operational by July 1, 2022. In determining whether | ||||||
12 | or not to approve a relocation, the Board must consider the | ||||||
13 | extent to which the relocation will diminish the gaming | ||||||
14 | revenues received by other Illinois gaming facilities. | ||||||
15 | (a-7) Beginning in the initial adjustment year and through | ||||||
16 | the final adjustment year, if the total obligation imposed | ||||||
17 | pursuant to either subsection (a-5) or (a-6) will result in an | ||||||
18 | owners licensee receiving less after-tax adjusted gross | ||||||
19 | receipts than it received in calendar year 2018, then the total | ||||||
20 | amount of privilege taxes that the owners licensee is required | ||||||
21 | to pay for that calendar year shall be reduced to the extent | ||||||
22 | necessary so that the after-tax adjusted gross receipts in that | ||||||
23 | calendar year equals the after-tax adjusted gross receipts in | ||||||
24 | calendar year 2018, but the privilege tax reduction shall not | ||||||
25 | exceed the annual adjustment cap. If pursuant to this | ||||||
26 | subsection (a-7), the total obligation imposed pursuant to |
| |||||||
| |||||||
1 | either subsection (a-5) or (a-6) shall be reduced, then the | ||||||
2 | owners licensee shall not receive a refund from the State at | ||||||
3 | the end of the subject calendar year but instead shall be able | ||||||
4 | to apply that amount as a credit against any payments it owes | ||||||
5 | to the State in the following calendar year to satisfy its | ||||||
6 | total obligation under either subsection (a-5) or (a-6). The | ||||||
7 | credit for the final adjustment year shall occur in the | ||||||
8 | calendar year following the final adjustment year. | ||||||
9 | If an owners licensee that conducted gambling operations | ||||||
10 | prior to January 1, 2019 expands its riverboat or casino, | ||||||
11 | including, but not limited to, with respect to its gaming | ||||||
12 | floor, additional non-gaming amenities such as restaurants, | ||||||
13 | bars, and hotels and other additional facilities, and incurs | ||||||
14 | construction and other costs related to such expansion from the | ||||||
15 | effective date of this amendatory Act of the 101st General | ||||||
16 | Assembly until the 5th anniversary of the effective date of | ||||||
17 | this amendatory Act of the 101st General Assembly, then for | ||||||
18 | each $15,000,000 spent for any such construction or other costs | ||||||
19 | related to expansion paid by the owners licensee, the final | ||||||
20 | adjustment year shall be extended by one year and the annual | ||||||
21 | adjustment cap shall increase by 0.2% of adjusted gross | ||||||
22 | receipts during each calendar year until and including the | ||||||
23 | final adjustment year. No further modifications to the final | ||||||
24 | adjustment year or annual adjustment cap shall be made after | ||||||
25 | $75,000,000 is incurred in construction or other costs related | ||||||
26 | to expansion so that the final adjustment year shall not extend |
| |||||||
| |||||||
1 | beyond the 9th calendar year after the initial adjustment year, | ||||||
2 | not including the initial adjustment year, and the annual | ||||||
3 | adjustment cap shall not exceed 4% of adjusted gross receipts | ||||||
4 | in a particular calendar year. Construction and other costs | ||||||
5 | related to expansion shall include all project related costs, | ||||||
6 | including, but not limited to, all hard and soft costs, | ||||||
7 | financing costs, on or off-site ground, road or utility work, | ||||||
8 | cost of gaming equipment and all other personal property, | ||||||
9 | initial fees assessed for each incremental gaming position, and | ||||||
10 | the cost of incremental land acquired for such expansion. Soft | ||||||
11 | costs shall include, but not be limited to, legal fees, | ||||||
12 | architect, engineering and design costs, other consultant | ||||||
13 | costs, insurance cost, permitting costs, and pre-opening costs | ||||||
14 | related to the expansion, including, but not limited to, any of | ||||||
15 | the following: marketing, real estate taxes, personnel, | ||||||
16 | training, travel and out-of-pocket expenses, supply, | ||||||
17 | inventory, and other costs, and any other project related soft | ||||||
18 | costs. | ||||||
19 | To be eligible for the tax credits in subsection (a-6), all | ||||||
20 | construction contracts shall include a requirement that the | ||||||
21 | contractor enter into a project labor agreement with the | ||||||
22 | building and construction trades council with geographic | ||||||
23 | jurisdiction of the location of the proposed gaming facility. | ||||||
24 | Notwithstanding any other provision of this subsection | ||||||
25 | (a-7), this subsection (a-7) does not apply to an owners | ||||||
26 | licensee unless such owners licensee spends at least |
| |||||||
| |||||||
1 | $15,000,000 on construction and other costs related to its | ||||||
2 | expansion, excluding the initial fees assessed for each | ||||||
3 | incremental gaming position. | ||||||
4 | This subsection (a-7) does not apply to owners licensees
| ||||||
5 | authorized pursuant to subsection (e-5) of Section 7 of this
| ||||||
6 | Act. | ||||||
7 | For purposes of this subsection (a-7): | ||||||
8 | "Building and construction trades council" means any | ||||||
9 | organization representing multiple construction entities that | ||||||
10 | are monitoring or attentive to compliance with public or | ||||||
11 | workers' safety laws, wage and hour requirements, or other | ||||||
12 | statutory requirements or that are making or maintaining | ||||||
13 | collective bargaining agreements. | ||||||
14 | "Initial adjustment year" means the year commencing on | ||||||
15 | January 1 of the calendar year immediately following the | ||||||
16 | earlier of the following: | ||||||
17 | (1) the commencement of gambling operations, either in | ||||||
18 | a temporary or permanent facility, with respect to the | ||||||
19 | owners license authorized under paragraph (1) of | ||||||
20 | subsection (e-5) of Section 7 of this Act; or | ||||||
21 | (2) 24 months after the effective date of this | ||||||
22 | amendatory Act of the 101st General Assembly, provided the | ||||||
23 | initial adjustment year shall not commence earlier than 12 | ||||||
24 | months after the effective date of this amendatory Act of | ||||||
25 | the 101st General Assembly. | ||||||
26 | "Final adjustment year" means the 2nd calendar year after |
| |||||||
| |||||||
1 | the initial adjustment year, not including the initial | ||||||
2 | adjustment year, and as may be extended further as described in | ||||||
3 | this subsection (a-7). | ||||||
4 | "Annual adjustment cap" means 3% of adjusted gross receipts | ||||||
5 | in a particular calendar year, and as may be increased further | ||||||
6 | as otherwise described in this subsection (a-7). | ||||||
7 | (a-8) Riverboat gambling operations conducted by a | ||||||
8 | licensed manager on
behalf of the State are not subject to the | ||||||
9 | tax imposed under this Section.
| ||||||
10 | (a-9) Beginning on January 1, 2020, the calculation of | ||||||
11 | gross receipts or adjusted gross receipts, for the purposes of | ||||||
12 | this Section, for a riverboat, a casino, or an organization | ||||||
13 | gaming facility shall not include the dollar amount of | ||||||
14 | non-cashable vouchers, coupons, and electronic promotions | ||||||
15 | redeemed by wagerers upon the riverboat, in the casino, or in | ||||||
16 | the organization gaming facility up to and including an amount | ||||||
17 | not to exceed 20% of a riverboat's, a casino's, or an | ||||||
18 | organization gaming facility's adjusted gross receipts. | ||||||
19 | The Illinois Gaming Board shall submit to the General | ||||||
20 | Assembly a comprehensive report no later than March 31, 2023 | ||||||
21 | detailing, at a minimum, the effect of removing non-cashable | ||||||
22 | vouchers, coupons, and electronic promotions from this | ||||||
23 | calculation on net gaming revenues to the State in calendar | ||||||
24 | years 2020 through 2022, the increase or reduction in wagerers | ||||||
25 | as a result of removing non-cashable vouchers, coupons, and | ||||||
26 | electronic promotions from this calculation, the effect of the |
| |||||||
| |||||||
1 | tax rates in subsection (a-5) on net gaming revenues to this | ||||||
2 | State, and proposed modifications to the calculation. | ||||||
3 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
4 | the licensed
owner or the organization gaming licensee to the | ||||||
5 | Board not later than 5:00 o'clock p.m. of the day after the day
| ||||||
6 | when the wagers were made.
| ||||||
7 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
8 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
9 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
10 | licensee, other than an owners licensee that admitted 1,000,000 | ||||||
11 | persons or
fewer in calendar year 2004, must, in addition to | ||||||
12 | the payment of all amounts otherwise due under this Section, | ||||||
13 | pay to the Board a reconciliation payment in the amount, if | ||||||
14 | any, by which the licensed owner's base amount exceeds the | ||||||
15 | amount of net privilege tax paid by the licensed owner to the | ||||||
16 | Board in the then current State fiscal year. A licensed owner's | ||||||
17 | net privilege tax obligation due for the balance of the State | ||||||
18 | fiscal year shall be reduced up to the total of the amount paid | ||||||
19 | by the licensed owner in its June 15 reconciliation payment. | ||||||
20 | The obligation imposed by this subsection (a-15) is binding on | ||||||
21 | any person, firm, corporation, or other entity that acquires an | ||||||
22 | ownership interest in any such owners license. The obligation | ||||||
23 | imposed under this subsection (a-15) terminates on the earliest | ||||||
24 | of: (i) July 1, 2007, (ii) the first day after the effective | ||||||
25 | date of this amendatory Act of the 94th General Assembly that | ||||||
26 | riverboat gambling operations are conducted pursuant to a |
| |||||||
| |||||||
1 | dormant license, (iii) the first day that riverboat gambling | ||||||
2 | operations are conducted under the authority of an owners | ||||||
3 | license that is in addition to the 10 owners licenses initially | ||||||
4 | authorized under this Act, or (iv) the first day that a | ||||||
5 | licensee under the Illinois Horse Racing Act of 1975 conducts | ||||||
6 | gaming operations with slot machines or other electronic gaming | ||||||
7 | devices. The Board must reduce the obligation imposed under | ||||||
8 | this subsection (a-15) by an amount the Board deems reasonable | ||||||
9 | for any of the following reasons: (A) an act or acts of God, | ||||||
10 | (B) an act of bioterrorism or terrorism or a bioterrorism or | ||||||
11 | terrorism threat that was investigated by a law enforcement | ||||||
12 | agency, or (C) a condition beyond the control of the owners | ||||||
13 | licensee that does not result from any act or omission by the | ||||||
14 | owners licensee or any of its agents and that poses a hazardous | ||||||
15 | threat to the health and safety of patrons. If an owners | ||||||
16 | licensee pays an amount in excess of its liability under this | ||||||
17 | Section, the Board shall apply the overpayment to future | ||||||
18 | payments required under this Section. | ||||||
19 | For purposes of this subsection (a-15): | ||||||
20 | "Act of God" means an incident caused by the operation of | ||||||
21 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
22 | avoided by the exercise of due care, and for which no person | ||||||
23 | can be held liable.
| ||||||
24 | "Base amount" means the following: | ||||||
25 | For a riverboat in Alton, $31,000,000.
| ||||||
26 | For a riverboat in East Peoria, $43,000,000.
|
| |||||||
| |||||||
1 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
2 | For a riverboat in Metropolis, $45,000,000.
| ||||||
3 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
4 | For a riverboat in Aurora, $86,000,000.
| ||||||
5 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
6 | For a riverboat in Elgin, $198,000,000.
| ||||||
7 | "Dormant license" has the meaning ascribed to it in | ||||||
8 | subsection (a-3).
| ||||||
9 | "Net privilege tax" means all privilege taxes paid by a | ||||||
10 | licensed owner to the Board under this Section, less all | ||||||
11 | payments made from the State Gaming Fund pursuant to subsection | ||||||
12 | (b) of this Section. | ||||||
13 | The changes made to this subsection (a-15) by Public Act | ||||||
14 | 94-839 are intended to restate and clarify the intent of Public | ||||||
15 | Act 94-673 with respect to the amount of the payments required | ||||||
16 | to be made under this subsection by an owners licensee to the | ||||||
17 | Board.
| ||||||
18 | (b) From Until January 1, 1998, 25% of the tax revenue | ||||||
19 | deposited in the State
Gaming Fund under this Section shall be | ||||||
20 | paid, subject to appropriation by the
General Assembly, to the | ||||||
21 | unit of local government which is designated as the
home dock | ||||||
22 | of the riverboat. Beginning January 1, 1998, from the tax | ||||||
23 | revenue from riverboat or casino gambling
deposited in the | ||||||
24 | State Gaming Fund under this Section, an amount equal to 5% of
| ||||||
25 | adjusted gross receipts generated by a riverboat or a casino, | ||||||
26 | other than a riverboat or casino designated in paragraph (1), |
| |||||||
| |||||||
1 | (3), or (4) of subsection (e-5) of Section 7, shall be paid | ||||||
2 | monthly, subject
to appropriation by the General Assembly, to | ||||||
3 | the unit of local government in which the casino is located or | ||||||
4 | that
is designated as the home dock of the riverboat. | ||||||
5 | Notwithstanding anything to the contrary, beginning on the | ||||||
6 | first day that an owners licensee under paragraph (1), (2), | ||||||
7 | (3), (4), (5), or (6) of subsection (e-5) of Section 7 conducts | ||||||
8 | gambling operations, either in a temporary facility or a | ||||||
9 | permanent facility, and for 2 years thereafter, a unit of local | ||||||
10 | government designated as the home dock of a riverboat whose | ||||||
11 | license was issued before January 1, 2019, other than a | ||||||
12 | riverboat conducting gambling operations in the City of East | ||||||
13 | St. Louis, shall not receive less under this subsection (b) | ||||||
14 | than the amount the unit of local government received under | ||||||
15 | this subsection (b) in calendar year 2018. Notwithstanding | ||||||
16 | anything to the contrary and because the City of East St. Louis | ||||||
17 | is a financially distressed city, beginning on the first day | ||||||
18 | that an owners licensee under paragraph (1), (2), (3), (4), | ||||||
19 | (5), or (6) of subsection (e-5) of Section 7 conducts gambling | ||||||
20 | operations, either in a temporary facility or a permanent | ||||||
21 | facility, and for 10 years thereafter, a unit of local | ||||||
22 | government designated as the home dock of a riverboat | ||||||
23 | conducting gambling operations in the City of East St. Louis | ||||||
24 | shall not receive less under this subsection (b) than the | ||||||
25 | amount the unit of local government received under this | ||||||
26 | subsection (b) in calendar year 2018. |
| |||||||
| |||||||
1 | From the tax revenue
deposited in the State Gaming Fund | ||||||
2 | pursuant to riverboat or casino gambling operations
conducted | ||||||
3 | by a licensed manager on behalf of the State, an amount equal | ||||||
4 | to 5%
of adjusted gross receipts generated pursuant to those | ||||||
5 | riverboat or casino gambling
operations shall be paid monthly,
| ||||||
6 | subject to appropriation by the General Assembly, to the unit | ||||||
7 | of local
government that is designated as the home dock of the | ||||||
8 | riverboat upon which
those riverboat gambling operations are | ||||||
9 | conducted or in which the casino is located. | ||||||
10 | From the tax revenue from riverboat or casino gambling | ||||||
11 | deposited in the State Gaming Fund under this Section, an | ||||||
12 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
13 | a riverboat designated in paragraph (3) of subsection (e-5) of | ||||||
14 | Section 7 shall be divided and remitted monthly, subject to | ||||||
15 | appropriation, as follows: 70% to Waukegan, 10% to Park City, | ||||||
16 | 15% to North Chicago, and 5% to Lake County. | ||||||
17 | From the tax revenue from riverboat or casino gambling | ||||||
18 | deposited in the State Gaming Fund under this Section, an | ||||||
19 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
20 | a riverboat designated in paragraph (4) of subsection (e-5) of | ||||||
21 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
22 | as follows: 70% to the City of Rockford, 5% to the City of | ||||||
23 | Loves Park, 5% to the Village of Machesney, and 20% to | ||||||
24 | Winnebago County. | ||||||
25 | From the tax revenue from riverboat or casino gambling | ||||||
26 | deposited in the State Gaming Fund under this Section, an |
| |||||||
| |||||||
1 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
2 | a riverboat designated in paragraph (5) of subsection (e-5) of | ||||||
3 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
4 | as follows: 2% to the unit of local government in which the | ||||||
5 | riverboat or casino is located, and 3% shall be distributed: | ||||||
6 | (A) in accordance with a regional capital development plan | ||||||
7 | entered into by the following communities: Village of Beecher, | ||||||
8 | City of Blue Island, Village of Burnham, City of Calumet City, | ||||||
9 | Village of Calumet Park, City of Chicago Heights, City of | ||||||
10 | Country Club Hills, Village of Crestwood, Village of Crete, | ||||||
11 | Village of Dixmoor, Village of Dolton, Village of East Hazel | ||||||
12 | Crest, Village of Flossmoor, Village of Ford Heights, Village | ||||||
13 | of Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||||||
14 | Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
15 | Markham, Village of Matteson, Village of Midlothian, Village of | ||||||
16 | Monee, City of Oak Forest, Village of Olympia Fields, Village | ||||||
17 | of Orland Hills, Village of Orland Park, City of Palos Heights, | ||||||
18 | Village of Park Forest, Village of Phoenix, Village of Posen, | ||||||
19 | Village of Richton Park, Village of Riverdale, Village of | ||||||
20 | Robbins, Village of Sauk Village, Village of South Chicago | ||||||
21 | Heights, Village of South Holland, Village of Steger, Village | ||||||
22 | of Thornton, Village of Tinley Park, Village of University Park | ||||||
23 | and Village of Worth; or (B) if no regional capital development | ||||||
24 | plan exists, equally among the communities listed in item (A) | ||||||
25 | to be used for capital expenditures or public pension payments, | ||||||
26 | or both. |
| |||||||
| |||||||
1 | Units of local government may refund any portion of the | ||||||
2 | payment that they receive pursuant to this subsection (b) to | ||||||
3 | the riverboat or casino .
| ||||||
4 | (b-4) Beginning on the first day the licensee under | ||||||
5 | paragraph (5) of subsection (e-5) of Section 7 conducts | ||||||
6 | gambling operations, either in a temporary facility or a | ||||||
7 | permanent facility, and ending on July 31, 2042, from the tax | ||||||
8 | revenue deposited in the State Gaming Fund under this Section, | ||||||
9 | $5,000,000 shall be paid annually, subject
to appropriation, to | ||||||
10 | the host municipality of that owners licensee of a license | ||||||
11 | issued or re-issued pursuant to Section
7.1 of this Act before | ||||||
12 | January 1, 2012. Payments received by the host municipality | ||||||
13 | pursuant to this subsection (b-4) may not be shared with any | ||||||
14 | other unit of local government. | ||||||
15 | (b-5) Beginning on the effective date of this amendatory | ||||||
16 | Act of the 101st General Assembly, from the tax revenue
| ||||||
17 | deposited in the State Gaming Fund under this Section, an | ||||||
18 | amount equal to 3% of
adjusted gross receipts generated by each | ||||||
19 | organization gaming facility located outside Madison County | ||||||
20 | shall be paid monthly, subject
to appropriation by the General | ||||||
21 | Assembly, to a municipality other than the Village of Stickney | ||||||
22 | in which each organization gaming facility is located or, if | ||||||
23 | the organization gaming facility is not located within a | ||||||
24 | municipality, to the county in which the organization gaming | ||||||
25 | facility is located, except as otherwise provided in this | ||||||
26 | Section. From the tax revenue deposited in the State Gaming |
| |||||||
| |||||||
1 | Fund under this Section, an amount equal to 3% of adjusted | ||||||
2 | gross receipts generated by an organization gaming facility | ||||||
3 | located in the Village of Stickney shall be paid monthly, | ||||||
4 | subject to appropriation by the General Assembly, as follows: | ||||||
5 | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | ||||||
6 | to the Town of Cicero, and 20% to the Stickney Public Health | ||||||
7 | District. | ||||||
8 | From the tax revenue deposited in the State Gaming Fund | ||||||
9 | under this Section, an amount equal to 5% of adjusted gross | ||||||
10 | receipts generated by an organization gaming facility located | ||||||
11 | in the City of Collinsville shall be paid monthly, subject to | ||||||
12 | appropriation by the General Assembly, as follows: 30% to the | ||||||
13 | City of Alton, 30% to the City of East St. Louis, and 40% to the | ||||||
14 | City of Collinsville. | ||||||
15 | Municipalities and counties may refund any portion of the | ||||||
16 | payment that they receive pursuant to this subsection (b-5) to | ||||||
17 | the organization gaming facility. | ||||||
18 | (b-6) Beginning on the effective date of this amendatory | ||||||
19 | Act of the 101st General Assembly, from the tax revenue | ||||||
20 | deposited in the State Gaming Fund under this Section, an | ||||||
21 | amount equal to 2% of adjusted gross receipts generated by an | ||||||
22 | organization gaming facility located outside Madison County | ||||||
23 | shall be paid monthly, subject to appropriation by the General | ||||||
24 | Assembly, to the county in which the organization gaming | ||||||
25 | facility is located for the purposes of its criminal justice | ||||||
26 | system or health care system. |
| |||||||
| |||||||
1 | Counties may refund any portion of the payment that they | ||||||
2 | receive pursuant to this subsection (b-6) to the organization | ||||||
3 | gaming facility. | ||||||
4 | (b-7) From the tax revenue from the organization gaming | ||||||
5 | licensee located in one of the following townships of Cook | ||||||
6 | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | ||||||
7 | Worth, an amount equal to 5% of the adjusted gross receipts | ||||||
8 | generated by that organization gaming licensee shall be | ||||||
9 | remitted monthly, subject to appropriation, as follows: 2% to | ||||||
10 | the unit of local government in which the organization gaming | ||||||
11 | licensee is located, and 3% shall be distributed: (A) in | ||||||
12 | accordance with a regional capital development plan entered | ||||||
13 | into by the following communities: Village of Beecher, City of | ||||||
14 | Blue Island, Village of Burnham, City of Calumet City, Village | ||||||
15 | of Calumet Park, City of Chicago Heights, City of Country Club | ||||||
16 | Hills, Village of Crestwood, Village of Crete, Village of | ||||||
17 | Dixmoor, Village of Dolton, Village of East Hazel Crest, | ||||||
18 | Village of Flossmoor, Village of Ford Heights, Village of | ||||||
19 | Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||||||
20 | Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
21 | Markham, Village of Matteson, Village of Midlothian, Village of | ||||||
22 | Monee, City of Oak Forest, Village of Olympia Fields, Village | ||||||
23 | of Orland Hills, Village of Orland Park, City of Palos Heights, | ||||||
24 | Village of Park Forest, Village of Phoenix, Village of Posen, | ||||||
25 | Village of Richton Park, Village of Riverdale, Village of | ||||||
26 | Robbins, Village of Sauk Village, Village of South Chicago |
| |||||||
| |||||||
1 | Heights, Village of South Holland, Village of Steger, Village | ||||||
2 | of Thornton, Village of Tinley Park, Village of University | ||||||
3 | Park, and Village of Worth; or (B) if no regional capital | ||||||
4 | development plan exists, equally among the communities listed | ||||||
5 | in item (A) to be used for capital expenditures or public | ||||||
6 | pension payments, or both. | ||||||
7 | (b-8) In lieu of the payments under subsection (b) of this | ||||||
8 | Section, the tax revenue from the privilege tax imposed by | ||||||
9 | subsection (a-5.5) shall be paid monthly, subject
to | ||||||
10 | appropriation by the General Assembly, to the City of Chicago | ||||||
11 | and shall be expended or obligated by the City of Chicago for | ||||||
12 | pension payments in accordance with Public Act 99-506. | ||||||
13 | (c) Appropriations, as approved by the General Assembly, | ||||||
14 | may be made
from the State Gaming Fund to the Board (i) for the | ||||||
15 | administration and enforcement of this Act and the Video Gaming | ||||||
16 | Act, (ii) for distribution to the Department of State Police | ||||||
17 | and to the Department of Revenue for the enforcement of this | ||||||
18 | Act , and the Video Gaming Act , and (iii) to the
Department of | ||||||
19 | Human Services for the administration of programs to treat
| ||||||
20 | problem gambling. The Board's annual appropriations request | ||||||
21 | must separately state its funding needs for the regulation of | ||||||
22 | gaming authorized under Section 7.7, riverboat gaming, casino | ||||||
23 | gaming, video gaming, and sports wagering.
| ||||||
24 | (c-2) An amount equal to 2% of the adjusted gross receipts | ||||||
25 | generated by an organization gaming facility located within a | ||||||
26 | home rule county with a population of over 3,000,000 |
| |||||||
| |||||||
1 | inhabitants shall be paid, subject to appropriation
from the | ||||||
2 | General Assembly, from the State Gaming Fund to the home rule
| ||||||
3 | county in which the organization gaming licensee is located for | ||||||
4 | the purpose of
enhancing the county's criminal justice system. | ||||||
5 | (c-3) Appropriations, as approved by the General Assembly, | ||||||
6 | may be made from the tax revenue deposited into the State | ||||||
7 | Gaming Fund from organization gaming licensees pursuant to this | ||||||
8 | Section for the administration and enforcement of this Act.
| ||||||
9 | (c-4) After payments required under subsections (b), | ||||||
10 | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | ||||||
11 | the tax revenue from organization gaming licensees deposited | ||||||
12 | into the State Gaming Fund under this Section, all remaining | ||||||
13 | amounts from organization gaming licensees shall be | ||||||
14 | transferred into the Capital Projects Fund. | ||||||
15 | (c-5) (Blank). Before May 26, 2006 (the effective date of | ||||||
16 | Public Act 94-804) and beginning on the effective date of this | ||||||
17 | amendatory Act of the 95th General Assembly, unless any | ||||||
18 | organization licensee under the Illinois Horse Racing Act of | ||||||
19 | 1975 begins to operate a slot machine or video game of chance | ||||||
20 | under the Illinois Horse Racing Act of 1975 or this Act, after | ||||||
21 | the payments required under subsections (b) and (c) have been
| ||||||
22 | made, an amount equal to 15% of the adjusted gross receipts of | ||||||
23 | (1) an owners
licensee that relocates pursuant to Section 11.2,
| ||||||
24 | (2) an owners licensee
conducting riverboat gambling | ||||||
25 | operations
pursuant to an
owners license that is initially | ||||||
26 | issued after June
25, 1999,
or (3) the first
riverboat gambling |
| |||||||
| |||||||
1 | operations conducted by a licensed manager on behalf of the
| ||||||
2 | State under Section 7.3,
whichever comes first, shall be paid | ||||||
3 | from the State
Gaming Fund into the Horse Racing Equity Fund.
| ||||||
4 | (c-10) Each year the General Assembly shall appropriate | ||||||
5 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
6 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
7 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
8 | (c-15) After the payments required under subsections (b), | ||||||
9 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
10 | adjusted gross receipts of (1)
an owners licensee that | ||||||
11 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
12 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
13 | license that is initially issued after June 25, 1999,
or (3) | ||||||
14 | the first
riverboat gambling operations conducted by a licensed | ||||||
15 | manager on behalf of the
State under Section 7.3,
whichever | ||||||
16 | comes first, shall be paid, subject to appropriation
from the | ||||||
17 | General Assembly, from the State Gaming Fund to each home rule
| ||||||
18 | county with a population of over 3,000,000 inhabitants for the | ||||||
19 | purpose of
enhancing the county's criminal justice system.
| ||||||
20 | (c-20) Each year the General Assembly shall appropriate | ||||||
21 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
22 | an amount equal to the amount
paid to each home rule county | ||||||
23 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
24 | subsection (c-15) in the prior calendar year.
| ||||||
25 | (c-21) After the payments required under subsections (b), | ||||||
26 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have |
| |||||||
| |||||||
1 | been made, an amount equal to 2% of the adjusted gross receipts | ||||||
2 | generated by the owners licensee under paragraph (1) of | ||||||
3 | subsection (e-5) of Section 7 shall be paid, subject to | ||||||
4 | appropriation
from the General Assembly, from the State Gaming | ||||||
5 | Fund to the home rule
county in which the owners licensee is | ||||||
6 | located for the purpose of
enhancing the county's criminal | ||||||
7 | justice system. | ||||||
8 | (c-22) After the payments required under subsections (b), | ||||||
9 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | ||||||
10 | (c-21) have been made, an amount equal to 2% of the adjusted | ||||||
11 | gross receipts generated by the owners licensee under paragraph | ||||||
12 | (5) of subsection (e-5) of Section 7 shall be paid, subject to | ||||||
13 | appropriation
from the General Assembly, from the State Gaming | ||||||
14 | Fund to the home rule
county in which the owners licensee is | ||||||
15 | located for the purpose of
enhancing the county's criminal | ||||||
16 | justice system. | ||||||
17 | (c-25) From On July 1, 2013 and each July 1 | ||||||
18 | thereafter through July 1, 2019 , $1,600,000 shall be | ||||||
19 | transferred from the State Gaming Fund to the Chicago State | ||||||
20 | University Education Improvement Fund.
| ||||||
21 | On July 1, 2020 and each July 1 thereafter, $3,000,000 | ||||||
22 | shall be transferred from the State Gaming Fund to the Chicago | ||||||
23 | State University Education Improvement Fund. | ||||||
24 | (c-30) On July 1, 2013 or as soon as possible thereafter, | ||||||
25 | $92,000,000 shall be transferred from the State Gaming Fund to | ||||||
26 | the School Infrastructure Fund and $23,000,000 shall be |
| |||||||
| |||||||
1 | transferred from the State Gaming Fund to the Horse Racing | ||||||
2 | Equity Fund. | ||||||
3 | (c-35) Beginning on July 1, 2013, in addition to any amount | ||||||
4 | transferred under subsection (c-30) of this Section, | ||||||
5 | $5,530,000 shall be transferred monthly from the State Gaming | ||||||
6 | Fund to the School Infrastructure Fund. | ||||||
7 | (d) From time to time, the
Board shall transfer the | ||||||
8 | remainder of the funds
generated by this Act into the Education
| ||||||
9 | Assistance Fund, created by Public Act 86-0018, of the State of | ||||||
10 | Illinois.
| ||||||
11 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
12 | government
designated as the home dock of the riverboat from | ||||||
13 | entering into agreements
with other units of local government | ||||||
14 | in this State or in other states to
share its portion of the | ||||||
15 | tax revenue.
| ||||||
16 | (f) To the extent practicable, the Board shall administer | ||||||
17 | and collect the
wagering taxes imposed by this Section in a | ||||||
18 | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | ||||||
19 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | ||||||
20 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
21 | Penalty and Interest Act.
| ||||||
22 | (Source: P.A. 98-18, eff. 6-7-13.)
| ||||||
23 | (230 ILCS 10/14) (from Ch. 120, par. 2414)
| ||||||
24 | Sec. 14. Licensees - Records - Reports - Supervision.
| ||||||
25 | (a) Licensed owners and organization gaming licensees A |
| |||||||
| |||||||
1 | licensed owner shall keep his books and records so as to | ||||||
2 | clearly
show the following:
| ||||||
3 | (1) The amount received daily from admission fees.
| ||||||
4 | (2) The total amount of gross receipts.
| ||||||
5 | (3) The total amount of the adjusted gross receipts.
| ||||||
6 | (b) Licensed owners and organization gaming licensees The | ||||||
7 | licensed owner shall furnish to the Board reports and | ||||||
8 | information as
the Board may require with respect to its | ||||||
9 | activities on forms designed and
supplied for such purpose by | ||||||
10 | the Board.
| ||||||
11 | (c) The books and records kept by a licensed owner as | ||||||
12 | provided by this Section are
public records and the | ||||||
13 | examination, publication, and dissemination of the
books and | ||||||
14 | records are governed by the provisions of The Freedom of | ||||||
15 | Information Act.
| ||||||
16 | (Source: P.A. 86-1029.)
| ||||||
17 | (230 ILCS 10/15) (from Ch. 120, par. 2415)
| ||||||
18 | Sec. 15. Audit of Licensee Operations. Annually, the | ||||||
19 | licensed owner , or manager , or organization gaming licensee | ||||||
20 | shall
transmit to the Board an audit of the financial | ||||||
21 | transactions
and condition of the licensee's or manager's total | ||||||
22 | operations. Additionally, within 90 days after the end of each | ||||||
23 | quarter of each fiscal year, the licensed owner , or manager , or | ||||||
24 | organization gaming licensee shall transmit to the Board a | ||||||
25 | compliance report on engagement procedures determined by the |
| |||||||
| |||||||
1 | Board. All audits and compliance engagements shall be
conducted | ||||||
2 | by certified public accountants selected by the Board. Each
| ||||||
3 | certified public accountant must be registered in the State of
| ||||||
4 | Illinois under the Illinois Public Accounting Act.
The | ||||||
5 | compensation for each certified public accountant shall be paid
| ||||||
6 | directly by the licensed owner , or manager , or organization | ||||||
7 | gaming licensee to the certified public
accountant.
| ||||||
8 | (Source: P.A. 96-1392, eff. 1-1-11.)
| ||||||
9 | (230 ILCS 10/17) (from Ch. 120, par. 2417)
| ||||||
10 | Sec. 17. Administrative Procedures. The Illinois | ||||||
11 | Administrative Procedure
Act shall apply to all administrative | ||||||
12 | rules and procedures of the Board under
this Act and or the | ||||||
13 | Video Gaming Act, except that: (1) subsection (b) of Section | ||||||
14 | 5-10 of the Illinois
Administrative Procedure Act does not | ||||||
15 | apply to final orders, decisions and
opinions of the Board; (2) | ||||||
16 | subsection (a) of Section 5-10 of the Illinois
Administrative | ||||||
17 | Procedure Act does not apply to forms established by the Board
| ||||||
18 | for use under this Act and or the Video Gaming Act; (3) the | ||||||
19 | provisions of Section 10-45 of the Illinois
Administrative | ||||||
20 | Procedure Act regarding proposals for decision are excluded
| ||||||
21 | under this Act and or the Video Gaming Act; and (4) the | ||||||
22 | provisions of subsection (d) of Section
10-65 of the Illinois | ||||||
23 | Administrative Procedure Act do not apply so as to
prevent | ||||||
24 | summary suspension of any license pending revocation or other | ||||||
25 | action,
which suspension shall remain in effect unless modified |
| |||||||
| |||||||
1 | by the Board or unless
the Board's decision is reversed on the | ||||||
2 | merits upon judicial review.
| ||||||
3 | (Source: P.A. 96-34, eff. 7-13-09.)
| ||||||
4 | (230 ILCS 10/17.1) (from Ch. 120, par. 2417.1)
| ||||||
5 | Sec. 17.1. Judicial Review.
| ||||||
6 | (a) Jurisdiction and venue for the judicial
review of a | ||||||
7 | final order of the Board relating to licensed owners, | ||||||
8 | suppliers , organization gaming licensees, and or
special event | ||||||
9 | licenses is vested in the Appellate Court of
the judicial | ||||||
10 | district in which Sangamon County is located. A
petition for | ||||||
11 | judicial review of a final order of the Board must be filed in
| ||||||
12 | the Appellate Court, within 35 days from the date that a copy | ||||||
13 | of the decision
sought to be reviewed was served upon the party | ||||||
14 | affected by the decision.
| ||||||
15 | (b) Judicial review of all other final orders of the Board | ||||||
16 | shall be
conducted in accordance with the Administrative Review | ||||||
17 | Law.
| ||||||
18 | (Source: P.A. 88-1.)
| ||||||
19 | (230 ILCS 10/18) (from Ch. 120, par. 2418)
| ||||||
20 | Sec. 18. Prohibited Activities - Penalty.
| ||||||
21 | (a) A person is guilty of a Class A misdemeanor for doing | ||||||
22 | any of the
following:
| ||||||
23 | (1) Conducting gambling where wagering
is used or to be | ||||||
24 | used
without a license issued by the Board.
|
| |||||||
| |||||||
1 | (2) Conducting gambling where wagering
is permitted | ||||||
2 | other
than in the manner specified by Section 11.
| ||||||
3 | (b) A person is guilty of a Class B misdemeanor for doing | ||||||
4 | any of the
following:
| ||||||
5 | (1) permitting a person under 21 years to make a wager; | ||||||
6 | or
| ||||||
7 | (2) violating paragraph (12) of subsection (a) of | ||||||
8 | Section 11 of this Act.
| ||||||
9 | (c) A person wagering or accepting a wager at any location | ||||||
10 | outside the
riverboat , casino, or organization gaming facility | ||||||
11 | in violation of paragraph is subject to the penalties in | ||||||
12 | paragraphs (1) or (2) of
subsection (a) of Section 28-1 of the | ||||||
13 | Criminal Code of 2012 is subject to the penalties provided in | ||||||
14 | that Section .
| ||||||
15 | (d) A person commits a Class 4 felony and, in addition, | ||||||
16 | shall be barred
for life from gambling operations riverboats | ||||||
17 | under the jurisdiction of the
Board, if the person does any of | ||||||
18 | the following:
| ||||||
19 | (1) Offers, promises, or gives anything of value or | ||||||
20 | benefit to a person
who is connected with a riverboat or | ||||||
21 | casino owner or organization gaming licensee, including, | ||||||
22 | but
not limited to, an officer or employee of a licensed | ||||||
23 | owner , organization gaming licensee, or holder of an
| ||||||
24 | occupational license pursuant to an agreement or | ||||||
25 | arrangement or with the
intent that the promise or thing of | ||||||
26 | value or benefit will influence the
actions of the person |
| |||||||
| |||||||
1 | to whom the offer, promise, or gift was made in order
to | ||||||
2 | affect or attempt to affect the outcome of a gambling game, | ||||||
3 | or to
influence official action of a member of the Board.
| ||||||
4 | (2) Solicits or knowingly accepts or receives a promise | ||||||
5 | of anything of
value or benefit while the person is | ||||||
6 | connected with a riverboat , casino, or organization gaming | ||||||
7 | facility,
including, but not limited to, an officer or | ||||||
8 | employee of a licensed owner or organization gaming | ||||||
9 | licensee ,
or the holder of an occupational license, | ||||||
10 | pursuant to an understanding or
arrangement or with the | ||||||
11 | intent that the promise or thing of value or
benefit will | ||||||
12 | influence the actions of the person to affect or attempt to
| ||||||
13 | affect the outcome of a gambling game, or to influence | ||||||
14 | official action of a
member of the Board.
| ||||||
15 | (3) Uses or possesses with the intent to use a device | ||||||
16 | to assist:
| ||||||
17 | (i) In projecting the outcome of the game.
| ||||||
18 | (ii) In keeping track of the cards played.
| ||||||
19 | (iii) In analyzing the probability of the | ||||||
20 | occurrence of an event
relating to the gambling game.
| ||||||
21 | (iv) In analyzing the strategy for playing or | ||||||
22 | betting to be used in the
game except as permitted by | ||||||
23 | the Board.
| ||||||
24 | (4) Cheats at a gambling game.
| ||||||
25 | (5) Manufactures, sells, or distributes any cards, | ||||||
26 | chips, dice, game or
device which is intended to be used to |
| |||||||
| |||||||
1 | violate any provision of this Act.
| ||||||
2 | (6) Alters or misrepresents the outcome of a gambling | ||||||
3 | game on which
wagers have been made after the outcome is | ||||||
4 | made sure but before it is
revealed to the players.
| ||||||
5 | (7) Places a bet after acquiring knowledge, not | ||||||
6 | available to all players,
of the outcome of the gambling | ||||||
7 | game which is subject of the bet or to aid a
person in | ||||||
8 | acquiring the knowledge for the purpose of placing a bet
| ||||||
9 | contingent on that outcome.
| ||||||
10 | (8) Claims, collects, or takes, or attempts to claim, | ||||||
11 | collect, or take,
money or anything of value in or from the | ||||||
12 | gambling games, with intent to
defraud, without having made | ||||||
13 | a wager contingent on winning a gambling game,
or claims, | ||||||
14 | collects, or takes an amount of money or thing of value of
| ||||||
15 | greater value than the amount won.
| ||||||
16 | (9) Uses counterfeit chips or tokens in a gambling | ||||||
17 | game.
| ||||||
18 | (10) Possesses any key or device designed for the | ||||||
19 | purpose of opening,
entering, or affecting the operation of | ||||||
20 | a gambling game, drop box, or an
electronic or mechanical | ||||||
21 | device connected with the gambling game or for
removing | ||||||
22 | coins, tokens, chips or other contents of a gambling game. | ||||||
23 | This
paragraph (10) does not apply to a gambling licensee | ||||||
24 | or employee of a
gambling licensee acting in furtherance of | ||||||
25 | the employee's employment.
| ||||||
26 | (e) The possession of more than one of the devices |
| |||||||
| |||||||
1 | described in
subsection (d), paragraphs (3), (5), or (10) | ||||||
2 | permits a rebuttable
presumption that the possessor intended to | ||||||
3 | use the devices for cheating.
| ||||||
4 | (f) A person under the age of 21 who, except as authorized | ||||||
5 | under paragraph (10) of Section 11, enters upon a riverboat or | ||||||
6 | in a casino or organization gaming facility commits a petty | ||||||
7 | offense and is subject to a fine of not less than $100 or more | ||||||
8 | than $250 for a first offense and of not less than $200 or more | ||||||
9 | than $500 for a second or subsequent offense. | ||||||
10 | An action to prosecute any crime occurring on a riverboat
| ||||||
11 | shall be tried in the county of the dock at which the riverboat | ||||||
12 | is based. An action to prosecute any crime occurring in a | ||||||
13 | casino or organization gaming facility
shall be tried in the | ||||||
14 | county in which the casino or organization gaming facility is | ||||||
15 | located.
| ||||||
16 | (Source: P.A. 96-1392, eff. 1-1-11; 97-1150, eff. 1-25-13.)
| ||||||
17 | (230 ILCS 10/18.1) | ||||||
18 | Sec. 18.1. Distribution of certain fines. If a fine is | ||||||
19 | imposed on an owners owner licensee or an organization gaming | ||||||
20 | licensee for knowingly sending marketing or promotional | ||||||
21 | materials to any person placed on the self-exclusion list, then | ||||||
22 | the Board shall distribute an amount equal to 15% of the fine | ||||||
23 | imposed to the unit of local government in which the casino, | ||||||
24 | riverboat , or organization gaming facility is located for the | ||||||
25 | purpose of awarding grants to non-profit entities that assist |
| |||||||
| |||||||
1 | gambling addicts.
| ||||||
2 | (Source: P.A. 96-224, eff. 8-11-09.)
| ||||||
3 | (230 ILCS 10/19) (from Ch. 120, par. 2419)
| ||||||
4 | Sec. 19. Forfeiture of property. | ||||||
5 | (a) Except as provided in
subsection (b), any riverboat , | ||||||
6 | casino, or organization gaming facility
used for the conduct of | ||||||
7 | gambling games in violation of this Act shall be
considered a | ||||||
8 | gambling place in violation of Section 28-3 of the Criminal
| ||||||
9 | Code of 2012. Every gambling device found on
a riverboat , in a | ||||||
10 | casino, or at an organization gaming facility operating | ||||||
11 | gambling games in violation of this
Act and every slot machine | ||||||
12 | and video game of chance found at an organization gaming | ||||||
13 | facility operating gambling games in violation of this Act | ||||||
14 | shall be subject to seizure, confiscation and destruction as | ||||||
15 | provided
in Section 28-5 of the Criminal Code of 2012.
| ||||||
16 | (b) It is not a violation of this Act for a riverboat or | ||||||
17 | other
watercraft which is licensed for gaming by a contiguous | ||||||
18 | state to dock on
the shores of this State if the municipality | ||||||
19 | having jurisdiction of the
shores, or the county in the case of | ||||||
20 | unincorporated areas, has granted
permission for docking and no | ||||||
21 | gaming is conducted on the riverboat or other
watercraft while | ||||||
22 | it is docked on the shores of this State.
No gambling device | ||||||
23 | shall be subject to seizure, confiscation or
destruction if the | ||||||
24 | gambling device is located on a riverboat or other
watercraft | ||||||
25 | which is licensed for gaming by a contiguous state and which is
|
| |||||||
| |||||||
1 | docked on the shores of this State if the municipality having | ||||||
2 | jurisdiction
of the shores, or the county in the case of | ||||||
3 | unincorporated areas, has
granted permission for docking and no
| ||||||
4 | gaming is conducted on the riverboat or other watercraft while | ||||||
5 | it is docked on
the shores of this State.
| ||||||
6 | (Source: P.A. 97-1150, eff. 1-25-13.)
| ||||||
7 | (230 ILCS 10/20) (from Ch. 120, par. 2420)
| ||||||
8 | Sec. 20. Prohibited activities - civil penalties. Any | ||||||
9 | person who
conducts a gambling operation without first | ||||||
10 | obtaining a
license to do so, or who continues to conduct such | ||||||
11 | games after revocation
of his license, or any licensee who | ||||||
12 | conducts or allows to be
conducted any unauthorized gambling | ||||||
13 | games on a riverboat , in a casino, or at an organization gaming | ||||||
14 | facility where it is
authorized to conduct its riverboat | ||||||
15 | gambling operation, in addition to
other penalties provided, | ||||||
16 | shall be subject to a civil penalty equal to the
amount of | ||||||
17 | gross receipts derived from wagering on the gambling games,
| ||||||
18 | whether unauthorized or authorized, conducted on that day as | ||||||
19 | well as
confiscation and forfeiture of all gambling game | ||||||
20 | equipment used in the
conduct of unauthorized gambling games.
| ||||||
21 | (Source: P.A. 86-1029.)
| ||||||
22 | (230 ILCS 10/24)
| ||||||
23 | Sec. 24. Applicability of this Illinois Riverboat Gambling | ||||||
24 | Act. The provisions of this the Illinois Riverboat Gambling |
| |||||||
| |||||||
1 | Act, and all rules promulgated thereunder, shall apply to the | ||||||
2 | Video Gaming Act, except where there is a conflict between the | ||||||
3 | 2 Acts. In the event of a conflict between this Act and the | ||||||
4 | Video Gaming Act, the terms of this Act shall prevail.
| ||||||
5 | (Source: P.A. 96-37, eff. 7-13-09.) | ||||||
6 | Section 35-60. The Video Gaming
Act is amended by changing | ||||||
7 | Sections 5, 15, 20, 25, 30, 35, 45, 55, 58, 60, 79, and 80 as | ||||||
8 | follows:
| ||||||
9 | (230 ILCS 40/5)
| ||||||
10 | Sec. 5. Definitions. As used in this Act:
| ||||||
11 | "Board" means the Illinois Gaming Board.
| ||||||
12 | "Credit" means one, 5, 10, or 25 cents either won or | ||||||
13 | purchased by a player.
| ||||||
14 | "Distributor" means an individual, partnership, | ||||||
15 | corporation, or limited liability company licensed under
this | ||||||
16 | Act to buy, sell, lease, or distribute video gaming terminals | ||||||
17 | or major
components or parts of video gaming terminals to or | ||||||
18 | from terminal
operators.
| ||||||
19 | "Electronic card" means a card purchased from a licensed | ||||||
20 | establishment, licensed fraternal establishment, licensed | ||||||
21 | veterans establishment, or licensed truck stop establishment , | ||||||
22 | or licensed large truck stop establishment for use in that | ||||||
23 | establishment as a substitute for cash in the conduct of gaming | ||||||
24 | on a video gaming terminal. |
| |||||||
| |||||||
1 | "Electronic voucher" means a voucher printed by an | ||||||
2 | electronic video game machine that is redeemable in the | ||||||
3 | licensed establishment for which it was issued. | ||||||
4 | "In-location bonus jackpot" means one or more video gaming | ||||||
5 | terminals at a single licensed establishment that allows for | ||||||
6 | wagers placed on such video gaming terminals to contribute to a | ||||||
7 | cumulative maximum jackpot of up to $10,000. | ||||||
8 | "Terminal operator" means an individual, partnership, | ||||||
9 | corporation, or limited liability company that is
licensed | ||||||
10 | under this Act and that owns, services, and maintains video
| ||||||
11 | gaming terminals for placement in licensed establishments, | ||||||
12 | licensed truck stop establishments, licensed large truck stop | ||||||
13 | establishments, licensed fraternal
establishments, or licensed | ||||||
14 | veterans establishments.
| ||||||
15 | "Licensed technician" means an individual
who
is licensed | ||||||
16 | under this Act to repair,
service, and maintain
video gaming | ||||||
17 | terminals.
| ||||||
18 | "Licensed terminal handler" means a person, including but | ||||||
19 | not limited to an employee or independent contractor working | ||||||
20 | for a manufacturer, distributor, supplier, technician, or | ||||||
21 | terminal operator, who is licensed under this Act to possess or | ||||||
22 | control a video gaming terminal or to have access to the inner | ||||||
23 | workings of a video gaming terminal. A licensed terminal | ||||||
24 | handler does not include an individual, partnership, | ||||||
25 | corporation, or limited liability company defined as a | ||||||
26 | manufacturer, distributor, supplier, technician, or terminal |
| |||||||
| |||||||
1 | operator under this Act. | ||||||
2 | "Manufacturer" means an individual, partnership, | ||||||
3 | corporation, or limited liability company that is
licensed | ||||||
4 | under this Act and that manufactures or assembles video gaming
| ||||||
5 | terminals.
| ||||||
6 | "Supplier" means an individual, partnership, corporation, | ||||||
7 | or limited liability company that is
licensed under this Act to | ||||||
8 | supply major components or parts to video gaming
terminals to | ||||||
9 | licensed
terminal operators.
| ||||||
10 | "Net terminal income" means money put into a video gaming | ||||||
11 | terminal minus
credits paid out to players.
| ||||||
12 | "Video gaming terminal" means any electronic video game | ||||||
13 | machine
that, upon insertion of cash, electronic cards or | ||||||
14 | vouchers, or any combination thereof, is available to play or | ||||||
15 | simulate the play of
a video game, including but not limited to | ||||||
16 | video poker, line up, and blackjack, as
authorized by the Board | ||||||
17 | utilizing a video display and microprocessors in
which the | ||||||
18 | player may receive free games or credits that can be
redeemed | ||||||
19 | for cash. The term does not include a machine that directly
| ||||||
20 | dispenses coins, cash, or tokens or is for amusement purposes | ||||||
21 | only.
| ||||||
22 | "Licensed establishment" means any licensed retail | ||||||
23 | establishment where
alcoholic liquor is drawn, poured, mixed, | ||||||
24 | or otherwise served for consumption
on the premises, whether | ||||||
25 | the establishment operates on a nonprofit or for-profit basis. | ||||||
26 | "Licensed establishment" includes any such establishment that |
| |||||||
| |||||||
1 | has a contractual relationship with an inter-track wagering | ||||||
2 | location licensee licensed under the Illinois Horse Racing Act | ||||||
3 | of 1975, provided any contractual relationship shall not | ||||||
4 | include any transfer or offer of revenue from the operation of | ||||||
5 | video gaming under this Act to any licensee licensed under the | ||||||
6 | Illinois Horse Racing Act of 1975. Provided, however, that the | ||||||
7 | licensed establishment that has such a contractual | ||||||
8 | relationship with an inter-track wagering location licensee | ||||||
9 | may not, itself, be (i) an inter-track wagering location | ||||||
10 | licensee, (ii) the corporate parent or subsidiary of any | ||||||
11 | licensee licensed under the Illinois Horse Racing Act of 1975, | ||||||
12 | or (iii) the corporate subsidiary of a corporation that is also | ||||||
13 | the corporate parent or subsidiary of any licensee licensed | ||||||
14 | under the Illinois Horse Racing Act of 1975. "Licensed | ||||||
15 | establishment" does not include a facility operated by an | ||||||
16 | organization licensee, an inter-track wagering licensee, or an | ||||||
17 | inter-track wagering location licensee licensed under the | ||||||
18 | Illinois Horse Racing Act of 1975 or a riverboat licensed under | ||||||
19 | the Illinois Riverboat Gambling Act, except as provided in this | ||||||
20 | paragraph. The changes made to this definition by Public Act | ||||||
21 | 98-587 are declarative of existing law.
| ||||||
22 | "Licensed fraternal establishment" means the location | ||||||
23 | where a qualified
fraternal organization that derives its | ||||||
24 | charter from a national fraternal
organization regularly | ||||||
25 | meets.
| ||||||
26 | "Licensed veterans establishment" means the location where |
| |||||||
| |||||||
1 | a qualified
veterans organization that derives its charter from | ||||||
2 | a national veterans
organization regularly meets.
| ||||||
3 | "Licensed truck stop establishment" means a facility (i) | ||||||
4 | that is at least a
3-acre facility with a convenience store, | ||||||
5 | (ii) with separate diesel
islands for fueling commercial motor | ||||||
6 | vehicles, (iii) that sells at retail more than 10,000 gallons | ||||||
7 | of diesel or biodiesel fuel per month, and (iv) with parking | ||||||
8 | spaces for commercial
motor vehicles. "Commercial motor | ||||||
9 | vehicles" has the same meaning as defined in Section 18b-101 of | ||||||
10 | the Illinois Vehicle Code. The requirement of item (iii) of | ||||||
11 | this paragraph may be met by showing that estimated future | ||||||
12 | sales or past sales average at least 10,000 gallons per month.
| ||||||
13 | "Licensed large truck stop establishment" means a facility | ||||||
14 | located within 3 road miles from a freeway interchange, as | ||||||
15 | measured in accordance with the Department of Transportation's | ||||||
16 | rules regarding the criteria for the installation of business | ||||||
17 | signs: (i) that is at least a
3-acre facility with a | ||||||
18 | convenience store, (ii) with separate diesel
islands for | ||||||
19 | fueling commercial motor vehicles, (iii) that sells at retail | ||||||
20 | more than 50,000 gallons of diesel or biodiesel fuel per month, | ||||||
21 | and (iv) with parking spaces for commercial
motor vehicles. | ||||||
22 | "Commercial motor vehicles" has the same meaning as defined in | ||||||
23 | Section 18b-101 of the Illinois Vehicle Code. The requirement | ||||||
24 | of item (iii) of this paragraph may be met by showing that | ||||||
25 | estimated future sales or past sales average at least 50,000 | ||||||
26 | gallons per month. |
| |||||||
| |||||||
1 | (Source: P.A. 97-333, eff. 8-12-11; 98-31, eff. 6-24-13; | ||||||
2 | 98-582, eff. 8-27-13; 98-587, eff. 8-27-13; 98-756, eff. | ||||||
3 | 7-16-14.)
| ||||||
4 | (230 ILCS 40/15)
| ||||||
5 | Sec. 15. Minimum requirements for
licensing and | ||||||
6 | registration. Every video gaming terminal offered for
play | ||||||
7 | shall first be
tested and approved pursuant to the rules of the | ||||||
8 | Board, and
each video gaming terminal offered in this State for | ||||||
9 | play shall conform to an
approved
model. For the examination of | ||||||
10 | video gaming machines and associated equipment as required by | ||||||
11 | this Section, the Board shall may utilize the services of one | ||||||
12 | or more independent outside testing laboratories that have been | ||||||
13 | accredited in accordance with ISO/IEC 17025 by an accreditation | ||||||
14 | body that is a signatory to the International Laboratory | ||||||
15 | Accreditation Cooperation Mutual Recognition Agreement | ||||||
16 | signifying they are qualified to by a national accreditation | ||||||
17 | body and that, in the judgment of the Board, are qualified to | ||||||
18 | perform such examinations. Notwithstanding any law to the | ||||||
19 | contrary, the Board shall consider the licensing of independent | ||||||
20 | outside testing laboratory applicants in accordance with | ||||||
21 | procedures established by the Board by rule. The Board shall | ||||||
22 | not withhold its approval of an independent outside testing | ||||||
23 | laboratory license applicant that has been accredited as | ||||||
24 | required by this Section and is licensed in gaming | ||||||
25 | jurisdictions comparable to Illinois. Upon the finalization of |
| |||||||
| |||||||
1 | required rules, the Board shall license independent testing | ||||||
2 | laboratories and accept the test reports of any licensed | ||||||
3 | testing laboratory of the video gaming machine's or associated | ||||||
4 | equipment manufacturer's choice, notwithstanding the existence | ||||||
5 | of contracts between the Board and any independent testing | ||||||
6 | laboratory. Every video gaming terminal offered in this State | ||||||
7 | for play must meet minimum standards set by an independent | ||||||
8 | outside testing laboratory approved by the Board. Each approved | ||||||
9 | model shall, at a minimum, meet the following
criteria:
| ||||||
10 | (1) It must conform to all requirements of federal law | ||||||
11 | and
regulations, including FCC Class A
Emissions | ||||||
12 | Standards.
| ||||||
13 | (2) It must theoretically pay out a mathematically | ||||||
14 | demonstrable percentage
during the expected lifetime of | ||||||
15 | the machine
of all amounts played, which must not be less | ||||||
16 | than 80%. The Board shall establish a maximum payout | ||||||
17 | percentage for approved models by rule. Video gaming
| ||||||
18 | terminals that may be affected by skill must meet this | ||||||
19 | standard when using a
method of play that will provide the | ||||||
20 | greatest return to the player over a
period of continuous | ||||||
21 | play.
| ||||||
22 | (3) It must use a random selection process to determine | ||||||
23 | the outcome of
each play of a game. The random selection | ||||||
24 | process must meet 99% confidence
limits using a standard | ||||||
25 | chi-squared test for (randomness) goodness of fit.
| ||||||
26 | (4) It must display an accurate representation of the |
| |||||||
| |||||||
1 | game outcome.
| ||||||
2 | (5) It must not automatically alter pay tables or any | ||||||
3 | function of the
video gaming terminal based on internal | ||||||
4 | computation of hold percentage or have
any means of | ||||||
5 | manipulation that affects the random selection process or
| ||||||
6 | probabilities of winning a game.
| ||||||
7 | (6) It must not be adversely affected by static | ||||||
8 | discharge or other
electromagnetic interference.
| ||||||
9 | (7) It must be capable of detecting and displaying the | ||||||
10 | following
conditions
during idle states or on demand: power | ||||||
11 | reset; door open; and door just closed.
| ||||||
12 | (8) It must have the capacity to display complete play | ||||||
13 | history
(outcome, intermediate play steps, credits | ||||||
14 | available, bets placed, credits
paid, and credits cashed | ||||||
15 | out) for the most recent game played and 10 games
prior
| ||||||
16 | thereto.
| ||||||
17 | (9) The theoretical payback percentage of a video | ||||||
18 | gaming terminal must
not be
capable of being changed | ||||||
19 | without making a hardware or software change in
the video | ||||||
20 | gaming terminal, either on site or via the central | ||||||
21 | communications system.
| ||||||
22 | (10) Video gaming terminals must be designed so that | ||||||
23 | replacement of
parts or modules required for normal | ||||||
24 | maintenance does not necessitate
replacement of the | ||||||
25 | electromechanical meters.
| ||||||
26 | (11) It must have nonresettable meters housed in a |
| |||||||
| |||||||
1 | locked area of the
terminal that
keep a permanent record of | ||||||
2 | all cash inserted into the machine, all winnings
made by | ||||||
3 | the terminal printer, credits played in for video gaming | ||||||
4 | terminals, and
credits won by video gaming players. The | ||||||
5 | video gaming terminal must provide
the means for on-demand | ||||||
6 | display of stored information as determined by the
Board.
| ||||||
7 | (12) Electronically stored meter information required | ||||||
8 | by this Section
must be preserved for a minimum of 180 days | ||||||
9 | after a power loss to the service.
| ||||||
10 | (13) It must have one or more mechanisms that accept | ||||||
11 | cash in the
form of
bills. The mechanisms shall be designed | ||||||
12 | to prevent obtaining credits without
paying by stringing, | ||||||
13 | slamming, drilling, or other means. If such attempts at | ||||||
14 | physical tampering are made, the video gaming terminal | ||||||
15 | shall suspend itself from operating until reset.
| ||||||
16 | (14) It shall have accounting software that keeps an | ||||||
17 | electronic record
which includes, but is not limited to, | ||||||
18 | the following: total cash inserted
into the video gaming | ||||||
19 | terminal; the value of winning tickets claimed by
players; | ||||||
20 | the
total credits played; the total
credits awarded
by a | ||||||
21 | video gaming terminal; and pay back percentage credited to | ||||||
22 | players of each video game.
| ||||||
23 | (15) It shall be linked by a central communications | ||||||
24 | system
to provide
auditing program information as approved | ||||||
25 | by the Board. The central communications system shall use a | ||||||
26 | standard industry protocol, as defined by the Gaming |
| |||||||
| |||||||
1 | Standards Association, and shall have the functionality to | ||||||
2 | enable the Board or its designee to activate or deactivate | ||||||
3 | individual gaming devices from the central communications | ||||||
4 | system. In no event may the
communications system approved | ||||||
5 | by the Board limit participation to only one
manufacturer | ||||||
6 | of video gaming terminals by either the cost in | ||||||
7 | implementing
the necessary program modifications to | ||||||
8 | communicate or the inability to
communicate with the | ||||||
9 | central communications system.
| ||||||
10 | (16) The Board, in its discretion, may require video | ||||||
11 | gaming terminals to display Amber Alert messages if the | ||||||
12 | Board makes a finding that it would be economically and | ||||||
13 | technically feasible and pose no risk to the integrity and | ||||||
14 | security of the central communications system and video | ||||||
15 | gaming terminals.
| ||||||
16 | Licensed terminal handlers shall have access to video | ||||||
17 | gaming terminals, including, but not limited to, logic door | ||||||
18 | access, without the physical presence or supervision of the | ||||||
19 | Board or its agent to perform, in coordination with and with | ||||||
20 | project approval from the central communication system | ||||||
21 | provider: | ||||||
22 | (i) the clearing of the random access memory and | ||||||
23 | reprogramming of the video gaming terminal; | ||||||
24 | (ii) the installation of new video gaming terminal | ||||||
25 | software and software upgrades that have been approved by | ||||||
26 | the Board; |
| |||||||
| |||||||
1 | (iii) the placement, connection to the central | ||||||
2 | communication system, and go-live operation of video | ||||||
3 | gaming terminals at a licensed establishment, licensed | ||||||
4 | truck stop establishment, licensed large truck stop | ||||||
5 | establishment, licensed fraternal establishment, or | ||||||
6 | licensed veterans establishment; | ||||||
7 | (iv) the repair and maintenance of a video gaming | ||||||
8 | terminal located at a licensed establishment, licensed | ||||||
9 | truck stop establishment, licensed large truck stop | ||||||
10 | establishment, licensed fraternal establishment, or | ||||||
11 | licensed veterans establishment, including, but not | ||||||
12 | limited to, the replacement of the video gaming terminal | ||||||
13 | with a new video gaming terminal; | ||||||
14 | (v) the temporary movement, disconnection, | ||||||
15 | replacement, and reconnection of video gaming terminals to | ||||||
16 | allow for physical improvements and repairs at a licensed | ||||||
17 | establishment, licensed truck stop establishment, licensed | ||||||
18 | large truck stop establishment, licensed fraternal | ||||||
19 | establishment, or licensed veterans establishment, such as | ||||||
20 | replacement of flooring, interior repairs, and other | ||||||
21 | similar activities; and | ||||||
22 | (vi) such other functions as the Board may otherwise | ||||||
23 | authorize. | ||||||
24 | The Board shall, at a licensed terminal operator's expense, | ||||||
25 | cause all keys and other required devices to be provided to a | ||||||
26 | terminal operator necessary to allow the licensed terminal |
| |||||||
| |||||||
1 | handler access to the logic door to the terminal operator's | ||||||
2 | video gaming terminals. | ||||||
3 | The Board may adopt rules to establish additional criteria | ||||||
4 | to preserve the integrity and security of video gaming in this | ||||||
5 | State. The central communications system vendor may be licensed | ||||||
6 | as a video gaming terminal manufacturer or a video gaming | ||||||
7 | terminal distributor, or both, but in no event shall the | ||||||
8 | central communications system vendor be licensed as a video | ||||||
9 | gaming terminal operator. | ||||||
10 | The Board shall not permit the development of information | ||||||
11 | or the use by any licensee of gaming device or individual game | ||||||
12 | performance data. Nothing in this Act shall inhibit or prohibit | ||||||
13 | the Board from the use of gaming device or individual game | ||||||
14 | performance data in its regulatory duties. The Board shall | ||||||
15 | adopt rules to ensure that all licensees are treated and all | ||||||
16 | licensees act in a non-discriminatory manner and develop | ||||||
17 | processes and penalties to enforce those rules. | ||||||
18 | (Source: P.A. 98-31, eff. 6-24-13; 98-377, eff. 1-1-14; 98-582, | ||||||
19 | eff. 8-27-13; 98-756, eff. 7-16-14.) | ||||||
20 | (230 ILCS 40/20)
| ||||||
21 | Sec. 20. Video gaming terminal payouts Direct dispensing of | ||||||
22 | receipt tickets only . | ||||||
23 | (a) A video gaming
terminal may not
directly dispense | ||||||
24 | coins, cash, tokens, or any other article of exchange or
value | ||||||
25 | except for receipt tickets. Tickets shall be dispensed by
|
| |||||||
| |||||||
1 | pressing the ticket dispensing button on the video gaming | ||||||
2 | terminal at the end
of one's turn or play. The ticket shall | ||||||
3 | indicate the total amount of credits
and the cash award, the | ||||||
4 | time of day in a 24-hour format showing hours and
minutes, the | ||||||
5 | date, the
terminal serial number, the sequential number of the | ||||||
6 | ticket, and an encrypted
validation number from which the | ||||||
7 | validity of the prize may be determined.
The player shall turn | ||||||
8 | in this ticket to the appropriate
person at the licensed | ||||||
9 | establishment, licensed truck stop establishment, licensed | ||||||
10 | large truck stop establishment, licensed fraternal | ||||||
11 | establishment,
or
licensed veterans establishment
to receive | ||||||
12 | the cash award. | ||||||
13 | (b) The cost
of the credit shall be one cent, 5 cents, 10 | ||||||
14 | cents, or 25 cents, or $1, and the maximum
wager played per | ||||||
15 | hand shall not exceed $4 $2 .
No cash award for the maximum | ||||||
16 | wager on any
individual hand shall exceed $1,199 $500 . No cash | ||||||
17 | award for the maximum wager on a jackpot, progressive or | ||||||
18 | otherwise, shall exceed $10,000. | ||||||
19 | (c) In-location bonus jackpot games are hereby authorized. | ||||||
20 | The Board shall adopt emergency rules pursuant to Section 5-45 | ||||||
21 | of the Illinois Administrative
Procedure Act to implement this | ||||||
22 | subsection (c) within 90 days after the effective date of this | ||||||
23 | amendatory Act of the 101st General Assembly. Jackpot winnings | ||||||
24 | from in-location progressive games shall be paid by the | ||||||
25 | terminal operator to the player not later than 3 days after | ||||||
26 | winning such a jackpot.
|
| |||||||
| |||||||
1 | (Source: P.A. 96-34, eff. 7-13-09; 96-1410, eff. 7-30-10.)
| ||||||
2 | (230 ILCS 40/25)
| ||||||
3 | Sec. 25. Restriction of licensees.
| ||||||
4 | (a) Manufacturer. A person may not be licensed as a | ||||||
5 | manufacturer of a
video gaming terminal in Illinois unless the | ||||||
6 | person has a valid
manufacturer's license issued
under this | ||||||
7 | Act. A manufacturer may only sell video gaming terminals for | ||||||
8 | use
in Illinois to
persons having a valid distributor's | ||||||
9 | license.
| ||||||
10 | (b) Distributor. A person may not sell, distribute, or | ||||||
11 | lease
or market a video gaming terminal in Illinois unless the | ||||||
12 | person has a valid
distributor's
license issued under this Act. | ||||||
13 | A distributor may only sell video gaming
terminals for use in
| ||||||
14 | Illinois to persons having a valid distributor's or terminal | ||||||
15 | operator's
license.
| ||||||
16 | (c) Terminal operator. A person may not own, maintain, or | ||||||
17 | place a video gaming terminal unless he has a valid terminal | ||||||
18 | operator's
license issued
under this Act. A terminal operator | ||||||
19 | may only place video gaming terminals for
use in
Illinois in | ||||||
20 | licensed establishments, licensed truck stop establishments, | ||||||
21 | licensed large truck stop establishments, licensed fraternal | ||||||
22 | establishments,
and
licensed veterans establishments.
No | ||||||
23 | terminal operator may give anything of value, including but not | ||||||
24 | limited to
a loan or financing arrangement, to a licensed | ||||||
25 | establishment, licensed truck stop establishment, licensed |
| |||||||
| |||||||
1 | large truck stop establishment,
licensed fraternal | ||||||
2 | establishment, or licensed veterans establishment as
any | ||||||
3 | incentive or inducement to locate video terminals in that | ||||||
4 | establishment.
Of the after-tax profits
from a video gaming | ||||||
5 | terminal, 50% shall be paid to the terminal
operator and 50% | ||||||
6 | shall be paid to the licensed establishment, licensed truck | ||||||
7 | stop establishment, licensed large truck stop establishment,
| ||||||
8 | licensed fraternal establishment, or
licensed veterans | ||||||
9 | establishment, notwithstanding any agreement to the contrary.
| ||||||
10 | A video terminal operator that violates one or more | ||||||
11 | requirements of this subsection is guilty of a Class 4 felony | ||||||
12 | and is subject to termination of his or her license by the | ||||||
13 | Board.
| ||||||
14 | (d) Licensed technician. A person may not service, | ||||||
15 | maintain, or repair a
video gaming terminal
in this State | ||||||
16 | unless he or she (1) has a valid technician's license issued
| ||||||
17 | under this Act, (2) is a terminal operator, or (3) is employed | ||||||
18 | by a terminal
operator, distributor, or manufacturer.
| ||||||
19 | (d-5) Licensed terminal handler. No person, including, but | ||||||
20 | not limited to, an employee or independent contractor working | ||||||
21 | for a manufacturer, distributor, supplier, technician, or | ||||||
22 | terminal operator licensed pursuant to this Act, shall have | ||||||
23 | possession or control of a video gaming terminal, or access to | ||||||
24 | the inner workings of a video gaming terminal, unless that | ||||||
25 | person possesses a valid terminal handler's license issued | ||||||
26 | under this Act. |
| |||||||
| |||||||
1 | (e) Licensed establishment. No video gaming terminal may be | ||||||
2 | placed in any licensed establishment, licensed veterans | ||||||
3 | establishment, licensed truck stop establishment, licensed | ||||||
4 | large truck stop establishment,
or licensed fraternal | ||||||
5 | establishment
unless the owner
or agent of the owner of the | ||||||
6 | licensed establishment, licensed veterans establishment, | ||||||
7 | licensed truck stop establishment, licensed large truck stop | ||||||
8 | establishment, or licensed
fraternal establishment has entered | ||||||
9 | into a
written use agreement with the terminal operator for | ||||||
10 | placement of the
terminals. A copy of the use agreement shall | ||||||
11 | be on file in the terminal
operator's place of business and | ||||||
12 | available for inspection by individuals
authorized by the | ||||||
13 | Board. A licensed establishment, licensed truck stop | ||||||
14 | establishment, licensed veterans establishment,
or
licensed
| ||||||
15 | fraternal
establishment may operate up to 6 5 video gaming | ||||||
16 | terminals on its premises at any
time. A licensed large truck | ||||||
17 | stop establishment may operate up to 10 video gaming terminals | ||||||
18 | on its premises at any time.
| ||||||
19 | (f) (Blank).
| ||||||
20 | (g) Financial interest restrictions.
As used in this Act, | ||||||
21 | "substantial interest" in a partnership, a corporation, an
| ||||||
22 | organization, an association, a business, or a limited | ||||||
23 | liability company means:
| ||||||
24 | (A) When, with respect to a sole proprietorship, an | ||||||
25 | individual or
his or her spouse owns, operates, manages, or | ||||||
26 | conducts, directly
or indirectly, the organization, |
| |||||||
| |||||||
1 | association, or business, or any part thereof;
or
| ||||||
2 | (B) When, with respect to a partnership, the individual | ||||||
3 | or his or
her spouse shares in any of the profits, or | ||||||
4 | potential profits,
of the partnership activities; or
| ||||||
5 | (C) When, with respect to a corporation, an individual | ||||||
6 | or his or her
spouse is an officer or director, or the | ||||||
7 | individual or his or her spouse is a holder, directly or | ||||||
8 | beneficially, of 5% or more of any class
of stock of the | ||||||
9 | corporation; or
| ||||||
10 | (D) When, with respect to an organization not covered | ||||||
11 | in (A), (B) or
(C) above, an individual or his or her | ||||||
12 | spouse is an officer or manages the
business affairs, or | ||||||
13 | the individual or his or her spouse is the
owner of or | ||||||
14 | otherwise controls 10% or more of the assets of the | ||||||
15 | organization;
or
| ||||||
16 | (E) When an individual or his or her spouse furnishes
| ||||||
17 | 5% or more of the capital, whether in cash, goods, or | ||||||
18 | services, for the
operation of any business, association, | ||||||
19 | or organization during any calendar
year; or | ||||||
20 | (F) When, with respect to a limited liability company, | ||||||
21 | an individual or his or her
spouse is a member, or the | ||||||
22 | individual or his or her spouse is a holder, directly or | ||||||
23 | beneficially, of 5% or more of the membership interest of | ||||||
24 | the limited liability company.
| ||||||
25 | For purposes of this subsection (g), "individual" includes | ||||||
26 | all individuals or their spouses whose combined interest would |
| |||||||
| |||||||
1 | qualify as a substantial interest under this subsection (g) and | ||||||
2 | whose activities with respect to an organization, association, | ||||||
3 | or business are so closely aligned or coordinated as to | ||||||
4 | constitute the activities of a single entity. | ||||||
5 | (h) Location restriction. A licensed establishment, | ||||||
6 | licensed truck stop establishment, licensed large truck stop | ||||||
7 | establishment, licensed
fraternal
establishment, or licensed | ||||||
8 | veterans establishment that is (i) located within 1,000
feet of | ||||||
9 | a facility operated by an organization licensee licensed under | ||||||
10 | the Illinois Horse Racing Act of 1975 or the home dock of a | ||||||
11 | riverboat licensed under the Illinois Riverboat
Gambling Act or | ||||||
12 | (ii) located within 100 feet of a school or a place of worship | ||||||
13 | under the Religious Corporation Act, is ineligible to operate a | ||||||
14 | video gaming terminal. The location restrictions in this | ||||||
15 | subsection (h) do not apply if (A) a facility operated by an | ||||||
16 | organization licensee, a school, or a place of worship moves to | ||||||
17 | or is established within the restricted area after a licensed | ||||||
18 | establishment, licensed truck stop establishment, licensed | ||||||
19 | large truck stop establishment, licensed fraternal | ||||||
20 | establishment, or licensed veterans establishment becomes | ||||||
21 | licensed under this Act or (B) a school or place of worship | ||||||
22 | moves to or is established within the restricted area after a | ||||||
23 | licensed establishment, licensed truck stop establishment, | ||||||
24 | licensed large truck stop establishment, licensed fraternal | ||||||
25 | establishment, or licensed veterans establishment obtains its | ||||||
26 | original liquor license. For the purpose of this subsection, |
| |||||||
| |||||||
1 | "school" means an elementary or secondary public school, or an | ||||||
2 | elementary or secondary private school registered with or | ||||||
3 | recognized by the State Board of Education. | ||||||
4 | Notwithstanding the provisions of this subsection (h), the | ||||||
5 | Board may waive the requirement that a licensed establishment, | ||||||
6 | licensed truck stop establishment, licensed large truck stop | ||||||
7 | establishment, licensed fraternal establishment, or licensed | ||||||
8 | veterans establishment not be located within 1,000 feet from a | ||||||
9 | facility operated by an organization licensee licensed under | ||||||
10 | the Illinois Horse Racing Act of 1975 or the home dock of a | ||||||
11 | riverboat licensed under the Illinois Riverboat Gambling Act. | ||||||
12 | The Board shall not grant such waiver if there is any common | ||||||
13 | ownership or control, shared business activity, or contractual | ||||||
14 | arrangement of any type between the establishment and the | ||||||
15 | organization licensee or owners licensee of a riverboat. The | ||||||
16 | Board shall adopt rules to implement the provisions of this | ||||||
17 | paragraph. | ||||||
18 | (h-5) Restrictions on licenses in malls. The Board shall | ||||||
19 | not grant an application to become a licensed video gaming | ||||||
20 | location if the Board determines that granting the application | ||||||
21 | would more likely than not cause a terminal operator, | ||||||
22 | individually or in combination with other terminal operators, | ||||||
23 | licensed video gaming location, or other person or entity, to | ||||||
24 | operate the video gaming terminals in 2 or more licensed video | ||||||
25 | gaming locations as a single video gaming operation. | ||||||
26 | (1) In making determinations under this subsection |
| |||||||
| |||||||
1 | (h-5), factors to be considered by the Board shall include, | ||||||
2 | but not be limited to, the following: | ||||||
3 | (A) the physical aspects of the location; | ||||||
4 | (B) the ownership, control, or management of the | ||||||
5 | location; | ||||||
6 | (C) any arrangements, understandings, or | ||||||
7 | agreements, written or otherwise, among or involving | ||||||
8 | any persons or entities that involve the conducting of | ||||||
9 | any video gaming business or the sharing of costs or | ||||||
10 | revenues; and | ||||||
11 | (D) the manner in which any terminal operator or | ||||||
12 | other related entity markets, advertises, or otherwise | ||||||
13 | describes any location or locations to any other person | ||||||
14 | or entity or to the public. | ||||||
15 | (2) The Board shall presume, subject to rebuttal, that | ||||||
16 | the granting of an application to become a licensed video | ||||||
17 | gaming location within a mall will cause a terminal | ||||||
18 | operator, individually or in combination with other | ||||||
19 | persons or entities, to operate the video gaming terminals | ||||||
20 | in 2 or more licensed video gaming locations as a single | ||||||
21 | video gaming operation if the Board determines that | ||||||
22 | granting the license would create a local concentration of | ||||||
23 | licensed video gaming locations. | ||||||
24 | For the purposes of this subsection (h-5): | ||||||
25 | "Mall" means a building, or adjoining or connected | ||||||
26 | buildings, containing 4 or more separate locations. |
| |||||||
| |||||||
1 | "Video gaming operation" means the conducting of video | ||||||
2 | gaming and all related activities. | ||||||
3 | "Location" means a space within a mall containing a | ||||||
4 | separate business, a place for a separate business, or a place | ||||||
5 | subject to a separate leasing arrangement by the mall owner. | ||||||
6 | "Licensed video gaming location" means a licensed | ||||||
7 | establishment, licensed fraternal establishment, licensed | ||||||
8 | veterans establishment, licensed truck stop establishment, or | ||||||
9 | licensed large truck stop. | ||||||
10 | "Local concentration of licensed video gaming locations" | ||||||
11 | means that the combined number of licensed video gaming | ||||||
12 | locations within a mall exceed half of the separate locations | ||||||
13 | within the mall. | ||||||
14 | (i) Undue economic concentration. In addition to | ||||||
15 | considering all other requirements under this Act, in deciding | ||||||
16 | whether to approve the operation of video gaming terminals by a | ||||||
17 | terminal operator in a location, the Board shall consider the | ||||||
18 | impact of any economic concentration of such operation of video | ||||||
19 | gaming terminals. The Board shall not allow a terminal operator | ||||||
20 | to operate video gaming terminals if the Board determines such | ||||||
21 | operation will result in undue economic concentration. For | ||||||
22 | purposes of this Section, "undue economic concentration" means | ||||||
23 | that a terminal operator would have such actual or potential | ||||||
24 | influence over video gaming terminals in Illinois as to: | ||||||
25 | (1) substantially impede or suppress competition among | ||||||
26 | terminal operators; |
| |||||||
| |||||||
1 | (2) adversely impact the economic stability of the | ||||||
2 | video gaming industry in Illinois; or | ||||||
3 | (3) negatively impact the purposes of the Video Gaming | ||||||
4 | Act. | ||||||
5 | The Board shall adopt rules concerning undue economic | ||||||
6 | concentration with respect to the operation of video gaming | ||||||
7 | terminals in Illinois. The rules shall include, but not be | ||||||
8 | limited to, (i) limitations on the number of video gaming | ||||||
9 | terminals operated by any terminal operator within a defined | ||||||
10 | geographic radius and (ii) guidelines on the discontinuation of | ||||||
11 | operation of any such video gaming terminals the Board | ||||||
12 | determines will cause undue economic concentration.
| ||||||
13 | (j) The provisions of the Illinois Antitrust Act are fully | ||||||
14 | and equally applicable to the activities of any licensee under | ||||||
15 | this Act.
| ||||||
16 | (Source: P.A. 97-333, eff. 8-12-11; 98-31, eff. 6-24-13; 98-77, | ||||||
17 | eff. 7-15-13; 98-112, eff. 7-26-13; 98-756, eff. 7-16-14.)
| ||||||
18 | (230 ILCS 40/30)
| ||||||
19 | Sec. 30. Multiple types of licenses prohibited. A video | ||||||
20 | gaming
terminal
manufacturer may not be licensed as a video | ||||||
21 | gaming terminal
operator or own, manage, or control a licensed
| ||||||
22 | establishment, licensed truck stop establishment, licensed | ||||||
23 | large truck stop establishment, licensed fraternal | ||||||
24 | establishment, or licensed veterans
establishment, and shall | ||||||
25 | be licensed to sell only to persons having a valid |
| |||||||
| |||||||
1 | distributor's license or, if the manufacturer also holds a | ||||||
2 | valid distributor's license, to sell, distribute, lease, or | ||||||
3 | market to persons having a valid terminal operator's license. A | ||||||
4 | video
gaming terminal distributor may not be licensed as a
| ||||||
5 | video gaming terminal operator or own, manage, or
control a
| ||||||
6 | licensed establishment, licensed truck stop establishment, | ||||||
7 | licensed large truck stop establishment, licensed fraternal | ||||||
8 | establishment, or licensed
veterans
establishment, and shall | ||||||
9 | only contract with a licensed terminal
operator. A video gaming | ||||||
10 | terminal operator may not be licensed as
a video
gaming | ||||||
11 | terminal manufacturer or distributor or own, manage, or control | ||||||
12 | a
licensed establishment, licensed truck stop establishment, | ||||||
13 | licensed large truck stop establishment, licensed fraternal | ||||||
14 | establishment, or licensed
veterans
establishment, and shall | ||||||
15 | be licensed only to contract with licensed
distributors and | ||||||
16 | licensed establishments, licensed truck stop establishments, | ||||||
17 | licensed large truck stop establishments,
licensed fraternal
| ||||||
18 | establishments,
and licensed veterans establishments. An owner | ||||||
19 | or manager of a
licensed establishment, licensed truck stop | ||||||
20 | establishment, licensed large truck stop establishment, | ||||||
21 | licensed fraternal
establishment, or licensed
veterans
| ||||||
22 | establishment may not be licensed as a video gaming terminal
| ||||||
23 | manufacturer, distributor, or operator, and shall only | ||||||
24 | contract with a
licensed operator to place and service this | ||||||
25 | equipment.
| ||||||
26 | (Source: P.A. 96-34, eff. 7-13-09; 96-1410, eff. 7-30-10.) |
| |||||||
| |||||||
1 | (230 ILCS 40/35)
| ||||||
2 | Sec. 35. Display of license; confiscation; violation as | ||||||
3 | felony. | ||||||
4 | (a) Each
video gaming terminal shall be licensed by the | ||||||
5 | Board before placement
or operation on the premises of a | ||||||
6 | licensed establishment, licensed truck stop
establishment, | ||||||
7 | licensed large truck stop establishment, licensed
fraternal | ||||||
8 | establishment, or licensed veterans establishment. The license | ||||||
9 | of
each video gaming terminal shall be maintained
at the | ||||||
10 | location where the video gaming terminal is operated. Failure | ||||||
11 | to do so
is a petty offense with a fine
not to exceed $100.
Any | ||||||
12 | licensed establishment, licensed truck stop establishment, | ||||||
13 | licensed large truck stop establishment, licensed
fraternal | ||||||
14 | establishment, or licensed
veterans establishment
used for the | ||||||
15 | conduct of gambling games in violation of this Act shall be
| ||||||
16 | considered a gambling place in violation of Section 28-3 of the | ||||||
17 | Criminal
Code of 2012. Every gambling device found in
a | ||||||
18 | licensed establishment, licensed truck stop establishment, | ||||||
19 | licensed large truck stop establishment, licensed fraternal
| ||||||
20 | establishment, or licensed
veterans establishment operating | ||||||
21 | gambling games in violation of this
Act shall be subject to | ||||||
22 | seizure, confiscation, and destruction as provided
in Section | ||||||
23 | 28-5 of the Criminal Code of 2012.
Any license issued under the | ||||||
24 | Liquor Control Act
of 1934 to any owner or operator of a | ||||||
25 | licensed establishment, licensed truck
stop establishment, |
| |||||||
| |||||||
1 | licensed large truck stop establishment, licensed
fraternal | ||||||
2 | establishment, or licensed veterans establishment that | ||||||
3 | operates or
permits the operation of a video gaming terminal | ||||||
4 | within its establishment in
violation of this Act shall be | ||||||
5 | immediately revoked.
No person may own, operate, have in his or | ||||||
6 | her possession or custody or under
his or her control, or | ||||||
7 | permit to be kept in any place under his or her
possession or | ||||||
8 | control, any
device that awards credits and contains a circuit, | ||||||
9 | meter, or switch capable of
removing and recording the removal | ||||||
10 | of credits when the award of credits is
dependent upon chance. | ||||||
11 | Nothing in this Section shall be deemed to prohibit the use | ||||||
12 | of a game device only if the game device is used in an activity | ||||||
13 | that is not gambling under subsection (b) of Section 28-1 of | ||||||
14 | the Criminal Code of 2012. | ||||||
15 | A violation of this Section is a Class 4 felony. All
| ||||||
16 | devices that are owned, operated, or possessed in violation of | ||||||
17 | this Section are
hereby declared to be public nuisances and | ||||||
18 | shall be subject to seizure,
confiscation, and destruction as | ||||||
19 | provided in Section 28-5 of the Criminal Code
of 2012.
| ||||||
20 | The provisions of this Section do not apply to devices or | ||||||
21 | electronic video
game terminals licensed pursuant to this Act. | ||||||
22 | A video gaming terminal operated for amusement only and bearing | ||||||
23 | a valid amusement tax sticker shall not be subject to this | ||||||
24 | Section until 30 days after the Board establishes that the | ||||||
25 | central communications system is functional.
| ||||||
26 | (b) (1) The odds of winning each video game shall be posted |
| |||||||
| |||||||
1 | on or near each video gaming terminal. The manner in which the | ||||||
2 | odds are calculated and how they are posted shall be determined | ||||||
3 | by the Board by rule. | ||||||
4 | (2) No video gaming terminal licensed under this Act may be | ||||||
5 | played except during the legal hours of operation allowed for | ||||||
6 | the consumption of alcoholic beverages at the licensed | ||||||
7 | establishment, licensed fraternal establishment, or licensed | ||||||
8 | veterans establishment. A licensed establishment, licensed | ||||||
9 | fraternal establishment, or licensed veterans establishment | ||||||
10 | that violates this subsection is subject to termination of its | ||||||
11 | license by the Board. | ||||||
12 | (Source: P.A. 97-1150, eff. 1-25-13; 98-111, eff. 1-1-14.)
| ||||||
13 | (230 ILCS 40/45)
| ||||||
14 | Sec. 45. Issuance of license.
| ||||||
15 | (a) The burden is upon each applicant to
demonstrate his | ||||||
16 | suitability for licensure. Each video gaming terminal
| ||||||
17 | manufacturer, distributor, supplier, operator, handler, | ||||||
18 | licensed establishment, licensed truck stop establishment, | ||||||
19 | licensed large truck stop establishment, licensed
fraternal
| ||||||
20 | establishment, and licensed veterans establishment shall be
| ||||||
21 | licensed by the Board.
The Board may issue or deny a license | ||||||
22 | under this Act to any person pursuant to the same criteria set | ||||||
23 | forth in Section 9 of the Illinois Riverboat Gambling Act.
| ||||||
24 | (a-5) The Board shall not grant a license to a person who | ||||||
25 | has facilitated, enabled, or participated in the use of |
| |||||||
| |||||||
1 | coin-operated devices for gambling purposes or who is under the | ||||||
2 | significant influence or control of such a person. For the | ||||||
3 | purposes of this Act, "facilitated, enabled, or participated in | ||||||
4 | the use of coin-operated amusement devices for gambling | ||||||
5 | purposes" means that the person has been convicted of any | ||||||
6 | violation of Article 28 of the Criminal Code of 1961 or the | ||||||
7 | Criminal Code of 2012. If there is pending legal action against | ||||||
8 | a person for any such violation, then the Board shall delay the | ||||||
9 | licensure of that person until the legal action is resolved. | ||||||
10 | (b) Each person seeking and possessing a license as a video | ||||||
11 | gaming terminal manufacturer, distributor, supplier, operator, | ||||||
12 | handler, licensed establishment, licensed truck stop | ||||||
13 | establishment, licensed large truck stop establishment, | ||||||
14 | licensed fraternal establishment, or licensed veterans | ||||||
15 | establishment shall submit to a background investigation | ||||||
16 | conducted by the Board with the assistance of the State Police | ||||||
17 | or other law enforcement. To the extent that the corporate | ||||||
18 | structure of the applicant allows, the background | ||||||
19 | investigation shall include any or all of the following as the | ||||||
20 | Board deems appropriate or as provided by rule for each | ||||||
21 | category of licensure: (i) each beneficiary of a trust, (ii) | ||||||
22 | each partner of a partnership, (iii) each member of a limited | ||||||
23 | liability company, (iv) each director and officer of a publicly | ||||||
24 | or non-publicly held corporation, (v) each stockholder of a | ||||||
25 | non-publicly held corporation, (vi) each stockholder of 5% or | ||||||
26 | more of a publicly held corporation, or (vii) each stockholder |
| |||||||
| |||||||
1 | of 5% or more in a parent or subsidiary corporation. | ||||||
2 | (c) Each person seeking and possessing a license as a video | ||||||
3 | gaming terminal manufacturer, distributor, supplier, operator, | ||||||
4 | handler, licensed establishment, licensed truck stop | ||||||
5 | establishment, licensed large truck stop establishment, | ||||||
6 | licensed fraternal establishment, or licensed veterans | ||||||
7 | establishment shall disclose the identity of every person, | ||||||
8 | association, trust, corporation, or limited liability company | ||||||
9 | having a greater than 1% direct or indirect pecuniary interest | ||||||
10 | in the video gaming terminal operation for which the license is | ||||||
11 | sought. If the disclosed entity is a trust, the application | ||||||
12 | shall disclose the names and addresses of the beneficiaries; if | ||||||
13 | a corporation, the names and addresses of all stockholders and | ||||||
14 | directors; if a limited liability company, the names and | ||||||
15 | addresses of all members; or if a partnership, the names and | ||||||
16 | addresses of all partners, both general and limited. | ||||||
17 | (d) No person may be licensed as a video gaming terminal | ||||||
18 | manufacturer, distributor, supplier, operator, handler, | ||||||
19 | licensed establishment, licensed truck stop establishment, | ||||||
20 | licensed large truck stop establishment, licensed fraternal | ||||||
21 | establishment, or licensed veterans establishment if that | ||||||
22 | person has been found by the Board to: | ||||||
23 | (1) have a background, including a criminal record, | ||||||
24 | reputation, habits, social or business associations, or | ||||||
25 | prior activities that pose a threat to the public interests | ||||||
26 | of the State or to the security and integrity of video |
| |||||||
| |||||||
1 | gaming; | ||||||
2 | (2) create or enhance the dangers of unsuitable, | ||||||
3 | unfair, or illegal practices, methods, and activities in | ||||||
4 | the conduct of video gaming; or | ||||||
5 | (3) present questionable business practices and | ||||||
6 | financial arrangements incidental to the conduct of video | ||||||
7 | gaming activities. | ||||||
8 | (e) Any applicant for any license under this Act has the | ||||||
9 | burden of proving his or her qualifications to the satisfaction | ||||||
10 | of the Board. The Board may adopt rules to establish additional | ||||||
11 | qualifications and requirements to preserve the integrity and | ||||||
12 | security of video gaming in this State. | ||||||
13 | (f) A non-refundable application fee shall be paid at the | ||||||
14 | time an
application for a license is filed with the Board in | ||||||
15 | the following amounts:
| ||||||
16 | (1) Manufacturer ..........................$5,000
| ||||||
17 | (2) Distributor ...........................$5,000
| ||||||
18 | (3) Terminal operator .....................$5,000
| ||||||
19 | (4) Supplier ..............................$2,500
| ||||||
20 | (5) Technician ..............................$100
| ||||||
21 | (6) Terminal Handler ........................$100
| ||||||
22 | (7) Licensed establishment, licensed truck stop
| ||||||
23 | establishment, licensed large truck stop establishment,
| ||||||
24 | licensed fraternal establishment, or licensed
| ||||||
25 | veterans establishment ...............................$100 | ||||||
26 | (g) The Board shall establish an
annual fee for each |
| |||||||
| |||||||
1 | license not to exceed the following: | ||||||
2 | (1) Manufacturer .........................$10,000
| ||||||
3 | (2) Distributor ..........................$10,000
| ||||||
4 | (3) Terminal operator .....................$5,000
| ||||||
5 | (4) Supplier ..............................$2,000
| ||||||
6 | (5) Technician ..............................$100
| ||||||
7 | (6) Licensed establishment, licensed truck stop
| ||||||
8 | establishment, licensed large truck stop establishment,
| ||||||
9 | licensed fraternal establishment, or licensed
| ||||||
10 | veterans establishment ..........................$100
| ||||||
11 | (7) Video gaming terminal ...................$100
| ||||||
12 | (8) Terminal Handler ............................$100
| ||||||
13 | (h) A terminal operator and a licensed establishment, | ||||||
14 | licensed truck stop establishment, licensed large truck stop | ||||||
15 | establishment, licensed fraternal establishment,
or licensed | ||||||
16 | veterans establishment shall equally split the fees specified | ||||||
17 | in item (7) of subsection (g). | ||||||
18 | (Source: P.A. 100-1152, eff. 12-14-18.)
| ||||||
19 | (230 ILCS 40/55)
| ||||||
20 | Sec. 55. Precondition for licensed location. In all cases | ||||||
21 | of
application for a licensed location,
to operate a video | ||||||
22 | gaming terminal,
each licensed establishment, licensed
| ||||||
23 | fraternal establishment, or licensed veterans
establishment
| ||||||
24 | shall
possess a valid liquor license issued by the Illinois | ||||||
25 | Liquor Control Commission
in effect at the time of application
|
| |||||||
| |||||||
1 | and at all times thereafter during which a video
gaming | ||||||
2 | terminal is made available to the public for play at that | ||||||
3 | location. Video gaming terminals in a licensed location shall | ||||||
4 | be
operated only during the same hours of operation generally | ||||||
5 | permitted to holders of a license under the Liquor Control Act | ||||||
6 | of 1934 within the unit of local government in which they are | ||||||
7 | located. A licensed truck stop establishment or licensed large | ||||||
8 | truck stop establishment that does not hold a liquor license | ||||||
9 | may operate video gaming terminals on a continuous basis. A | ||||||
10 | licensed fraternal establishment or licensed veterans | ||||||
11 | establishment that does not hold a liquor license may operate | ||||||
12 | video gaming terminals if (i) the establishment is located in a | ||||||
13 | county with a population between 6,500 and 7,000, based on the | ||||||
14 | 2000 U.S. Census, (ii) the county prohibits by ordinance the | ||||||
15 | sale of alcohol, and (iii) the establishment is in a portion of | ||||||
16 | the county where the sale of alcohol is prohibited. A licensed | ||||||
17 | fraternal establishment or licensed veterans establishment
| ||||||
18 | that does not hold a liquor license may operate video gaming | ||||||
19 | terminals
if (i) the establishment is located in a municipality | ||||||
20 | within a county with a population
between 8,500 and 9,000 based | ||||||
21 | on the 2000 U.S. Census and (ii) the
municipality or county | ||||||
22 | prohibits or limits the sale of alcohol by ordinance in a way
| ||||||
23 | that prohibits the establishment from selling alcohol.
| ||||||
24 | (Source: P.A. 96-34, eff. 7-13-09; 96-1410, eff. 7-30-10; | ||||||
25 | 97-594, eff. 8-26-11.) |
| |||||||
| |||||||
1 | (230 ILCS 40/58)
| ||||||
2 | Sec. 58. Location of terminals. Video gaming terminals | ||||||
3 | must be located
in an area restricted to persons over 21 years | ||||||
4 | of age the entrance to which is within the view of at least one | ||||||
5 | employee, who is over 21 years of age, of the
establishment in | ||||||
6 | which they are located. The placement of video gaming terminals | ||||||
7 | in licensed establishments, licensed truck stop | ||||||
8 | establishments, licensed large truck stop establishments, | ||||||
9 | licensed fraternal establishments, and licensed veterans | ||||||
10 | establishments shall be subject to the rules promulgated by the | ||||||
11 | Board pursuant to the Illinois Administrative Procedure Act.
| ||||||
12 | (Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09.) | ||||||
13 | (230 ILCS 40/60)
| ||||||
14 | Sec. 60. Imposition and distribution of tax.
| ||||||
15 | (a) A tax of 30% is imposed on net terminal income
and | ||||||
16 | shall be collected by the Board.
| ||||||
17 | (b) Of the tax collected under this subsection (a) Section , | ||||||
18 | five-sixths shall be
deposited into the Capital Projects Fund | ||||||
19 | and one-sixth shall be deposited into the Local Government | ||||||
20 | Video Gaming Distributive Fund.
| ||||||
21 | (b) Beginning on July 1, 2019, an additional tax of 3% is | ||||||
22 | imposed on net terminal income
and shall be collected by the | ||||||
23 | Board. | ||||||
24 | Beginning on July 1, 2020, an additional tax of 1% is | ||||||
25 | imposed on net terminal income
and shall be collected by the |
| |||||||
| |||||||
1 | Board. | ||||||
2 | The tax collected under this subsection (b) shall be | ||||||
3 | deposited into the Capital Projects Fund. | ||||||
4 | (c) Revenues generated from the play of video gaming | ||||||
5 | terminals shall be
deposited by the terminal operator, who is | ||||||
6 | responsible for tax payments, in
a specially created, separate | ||||||
7 | bank account maintained by the video gaming
terminal operator
| ||||||
8 | to allow for electronic fund transfers of moneys for tax | ||||||
9 | payment.
| ||||||
10 | (d) Each licensed establishment, licensed truck stop | ||||||
11 | establishment, licensed large truck stop establishment, | ||||||
12 | licensed fraternal establishment,
and licensed veterans | ||||||
13 | establishment shall maintain an adequate video gaming
fund, | ||||||
14 | with the amount to be determined by the Board.
| ||||||
15 | (e) The State's percentage of net terminal income shall be | ||||||
16 | reported and remitted to the Board within 15 days after the | ||||||
17 | 15th day of each month and within 15 days after the end of each | ||||||
18 | month by the video terminal operator. A video terminal operator | ||||||
19 | who falsely reports or fails to report the amount due required | ||||||
20 | by this Section is guilty of a Class 4 felony and is subject to | ||||||
21 | termination of his or her license by the Board. Each video | ||||||
22 | terminal operator shall keep a record of net terminal income in | ||||||
23 | such form as the Board may require. All payments not remitted | ||||||
24 | when due shall be paid together with a penalty assessment on | ||||||
25 | the unpaid balance at a rate of 1.5% per month. | ||||||
26 | (Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09.) |
| |||||||
| |||||||
1 | (230 ILCS 40/79) | ||||||
2 | Sec. 79. Investigators. Investigators appointed by the | ||||||
3 | Board pursuant to the powers conferred upon the Board by | ||||||
4 | paragraph (20.6) of subsection (c) of Section 5 of the Illinois | ||||||
5 | Riverboat Gambling Act and Section 80 of this Act shall have | ||||||
6 | authority to conduct investigations, searches, seizures, | ||||||
7 | arrests, and other duties imposed under this Act and the | ||||||
8 | Illinois Riverboat Gambling Act, as deemed necessary by the | ||||||
9 | Board. These investigators have and may exercise all of the | ||||||
10 | rights and powers of peace officers, provided that these powers | ||||||
11 | shall be (1) limited to offenses or violations occurring or | ||||||
12 | committed in connection with conduct subject to this Act, | ||||||
13 | including, but not limited to, the manufacture, distribution, | ||||||
14 | supply, operation, placement, service, maintenance, or play of | ||||||
15 | video gaming terminals and the distribution of profits and | ||||||
16 | collection of revenues resulting from such play, and (2) | ||||||
17 | exercised, to the fullest extent practicable, in cooperation | ||||||
18 | with the local police department of the applicable municipality | ||||||
19 | or, if these powers are exercised outside the boundaries of an | ||||||
20 | incorporated municipality or within a municipality that does | ||||||
21 | not have its own police department, in cooperation with the | ||||||
22 | police department whose jurisdiction encompasses the | ||||||
23 | applicable locality.
| ||||||
24 | (Source: P.A. 97-809, eff. 7-13-12.)
|
| |||||||
| |||||||
1 | (230 ILCS 40/80)
| ||||||
2 | Sec. 80. Applicability of Illinois Riverboat Gambling Act. | ||||||
3 | The provisions of the Illinois Riverboat Gambling Act, and all | ||||||
4 | rules promulgated thereunder, shall apply to the Video Gaming | ||||||
5 | Act, except where there is a conflict between the 2 Acts. In | ||||||
6 | the event of a conflict between the 2 Acts, the provisions of | ||||||
7 | the Illinois Gambling Act shall prevail. All current supplier | ||||||
8 | licensees under the Illinois Riverboat Gambling Act shall be | ||||||
9 | entitled to licensure under the Video Gaming Act as | ||||||
10 | manufacturers, distributors, or suppliers without additional | ||||||
11 | Board investigation or approval, except by vote of the Board; | ||||||
12 | however, they are required to pay application and annual fees | ||||||
13 | under this Act. All provisions of the Uniform Penalty and | ||||||
14 | Interest Act shall apply, as far as practicable, to the subject | ||||||
15 | matter of this Act to the same extent as if such provisions | ||||||
16 | were included herein.
| ||||||
17 | (Source: P.A. 100-1152, eff. 12-14-18.)
| ||||||
18 | Section 35-65. The Liquor Control Act of 1934 is amended by | ||||||
19 | changing Sections 5-1 and 6-30 as follows: | ||||||
20 | (235 ILCS 5/5-1) (from Ch. 43, par. 115) | ||||||
21 | Sec. 5-1. Licenses issued by the Illinois Liquor Control | ||||||
22 | Commission
shall be of the following classes: | ||||||
23 | (a) Manufacturer's license - Class 1.
Distiller, Class 2. | ||||||
24 | Rectifier, Class 3. Brewer, Class 4. First Class Wine
|
| |||||||
| |||||||
1 | Manufacturer, Class 5. Second Class Wine Manufacturer,
Class 6. | ||||||
2 | First Class Winemaker, Class 7. Second Class Winemaker, Class | ||||||
3 | 8.
Limited Wine Manufacturer, Class 9. Craft Distiller, Class | ||||||
4 | 10. Class 1 Brewer, Class 11. Class 2 Brewer, | ||||||
5 | (b) Distributor's license, | ||||||
6 | (c) Importing Distributor's license, | ||||||
7 | (d) Retailer's license, | ||||||
8 | (e) Special Event Retailer's license (not-for-profit), | ||||||
9 | (f) Railroad license, | ||||||
10 | (g) Boat license, | ||||||
11 | (h) Non-Beverage User's license, | ||||||
12 | (i) Wine-maker's premises license, | ||||||
13 | (j) Airplane license, | ||||||
14 | (k) Foreign importer's license, | ||||||
15 | (l) Broker's license, | ||||||
16 | (m) Non-resident dealer's
license, | ||||||
17 | (n) Brew Pub license, | ||||||
18 | (o) Auction liquor license, | ||||||
19 | (p) Caterer retailer license, | ||||||
20 | (q) Special use permit license, | ||||||
21 | (r) Winery shipper's license, | ||||||
22 | (s) Craft distiller tasting permit, | ||||||
23 | (t) Brewer warehouse permit. | ||||||
24 | No
person, firm, partnership, corporation, or other legal | ||||||
25 | business entity that is
engaged in the manufacturing of wine | ||||||
26 | may concurrently obtain and hold a
wine-maker's license and a |
| |||||||
| |||||||
1 | wine manufacturer's license. | ||||||
2 | (a) A manufacturer's license shall allow the manufacture,
| ||||||
3 | importation in bulk, storage, distribution and sale of | ||||||
4 | alcoholic liquor
to persons without the State, as may be | ||||||
5 | permitted by law and to licensees
in this State as follows: | ||||||
6 | Class 1. A Distiller may make sales and deliveries of | ||||||
7 | alcoholic liquor to
distillers, rectifiers, importing | ||||||
8 | distributors, distributors and
non-beverage users and to no | ||||||
9 | other licensees. | ||||||
10 | Class 2. A Rectifier, who is not a distiller, as defined | ||||||
11 | herein, may make
sales and deliveries of alcoholic liquor to | ||||||
12 | rectifiers, importing distributors,
distributors, retailers | ||||||
13 | and non-beverage users and to no other licensees. | ||||||
14 | Class 3. A Brewer may make sales and deliveries of beer to | ||||||
15 | importing
distributors and distributors and may make sales as | ||||||
16 | authorized under subsection (e) of Section 6-4 of this Act. | ||||||
17 | Class 4. A first class wine-manufacturer may make sales and | ||||||
18 | deliveries of
up to 50,000 gallons of wine to manufacturers,
| ||||||
19 | importing
distributors and distributors, and to no other | ||||||
20 | licensees. | ||||||
21 | Class 5. A second class Wine manufacturer may make sales | ||||||
22 | and deliveries
of more than 50,000 gallons of wine to | ||||||
23 | manufacturers, importing distributors
and distributors and to | ||||||
24 | no other licensees. | ||||||
25 | Class 6. A first-class wine-maker's license shall allow the | ||||||
26 | manufacture
of up to 50,000 gallons of wine per year, and the
|
| |||||||
| |||||||
1 | storage
and sale of such
wine to distributors in the State and | ||||||
2 | to persons without the
State, as may be permitted by law. A | ||||||
3 | person who, prior to June 1, 2008 (the effective date of Public | ||||||
4 | Act 95-634), is a holder of a first-class wine-maker's license | ||||||
5 | and annually produces more than 25,000 gallons of its own wine | ||||||
6 | and who distributes its wine to licensed retailers shall cease | ||||||
7 | this practice on or before July 1, 2008 in compliance with | ||||||
8 | Public Act 95-634. | ||||||
9 | Class 7. A second-class wine-maker's license shall allow | ||||||
10 | the manufacture
of between 50,000 and 150,000 gallons of wine | ||||||
11 | per year, and
the
storage and sale of such wine
to distributors | ||||||
12 | in this State and to persons without the State, as may be
| ||||||
13 | permitted by law. A person who, prior to June 1, 2008 (the | ||||||
14 | effective date of Public Act 95-634), is a holder of a | ||||||
15 | second-class wine-maker's license and annually produces more | ||||||
16 | than 25,000 gallons of its own wine and who distributes its | ||||||
17 | wine to licensed retailers shall cease this practice on or | ||||||
18 | before July 1, 2008 in compliance with Public Act 95-634. | ||||||
19 | Class 8. A limited wine-manufacturer may make sales and | ||||||
20 | deliveries not to
exceed 40,000 gallons of wine per year to | ||||||
21 | distributors, and to
non-licensees in accordance with the | ||||||
22 | provisions of this Act. | ||||||
23 | Class 9. A craft distiller license shall allow the | ||||||
24 | manufacture of up to 100,000 gallons of spirits by distillation | ||||||
25 | per year and the storage of such spirits. If a craft distiller | ||||||
26 | licensee, including a craft distiller licensee who holds more |
| |||||||
| |||||||
1 | than one craft distiller license, is not affiliated with any | ||||||
2 | other manufacturer of spirits, then the craft distiller | ||||||
3 | licensee may sell such spirits to distributors in this State | ||||||
4 | and up to 2,500 gallons of such spirits to non-licensees to the | ||||||
5 | extent permitted by any exemption approved by the Commission | ||||||
6 | pursuant to Section 6-4 of this Act. A craft distiller license | ||||||
7 | holder may store such spirits at a non-contiguous licensed | ||||||
8 | location, but at no time shall a craft distiller license holder | ||||||
9 | directly or indirectly produce in the aggregate more than | ||||||
10 | 100,000 gallons of spirits per year. | ||||||
11 | A craft distiller licensee may hold more than one craft | ||||||
12 | distiller's license. However, a craft distiller that holds more | ||||||
13 | than one craft distiller license shall not manufacture, in the | ||||||
14 | aggregate, more than 100,000 gallons of spirits by distillation | ||||||
15 | per year and shall not sell, in the aggregate, more than 2,500 | ||||||
16 | gallons of such spirits to non-licensees in accordance with an | ||||||
17 | exemption approved by the State Commission pursuant to Section | ||||||
18 | 6-4 of this Act. | ||||||
19 | Any craft distiller licensed under this Act who on July 28, | ||||||
20 | 2010 (the effective date of Public Act 96-1367) was licensed as | ||||||
21 | a distiller and manufactured no more spirits than permitted by | ||||||
22 | this Section shall not be required to pay the initial licensing | ||||||
23 | fee. | ||||||
24 | Class 10. A class 1 brewer license, which may only be | ||||||
25 | issued to a licensed brewer or licensed non-resident dealer, | ||||||
26 | shall allow the manufacture of up to 930,000 gallons of beer |
| |||||||
| |||||||
1 | per year provided that the class 1 brewer licensee does not | ||||||
2 | manufacture more than a combined 930,000 gallons of beer per | ||||||
3 | year and is not a member of or affiliated with, directly or | ||||||
4 | indirectly, a manufacturer that produces more than 930,000 | ||||||
5 | gallons of beer per year or any other alcoholic liquor. A class | ||||||
6 | 1 brewer licensee may make sales and deliveries to importing | ||||||
7 | distributors and distributors and to retail licensees in | ||||||
8 | accordance with the conditions set forth in paragraph (18) of | ||||||
9 | subsection (a) of Section 3-12 of this Act. If the State | ||||||
10 | Commission provides prior approval, a class 1 brewer may | ||||||
11 | annually transfer up to 930,000 gallons of beer manufactured by | ||||||
12 | that class 1 brewer to the premises of a licensed class 1 | ||||||
13 | brewer wholly owned and operated by the same licensee. | ||||||
14 | Class 11. A class 2 brewer license, which may only be | ||||||
15 | issued to a licensed brewer or licensed non-resident dealer, | ||||||
16 | shall allow the manufacture of up to 3,720,000 gallons of beer | ||||||
17 | per year provided that the class 2 brewer licensee does not | ||||||
18 | manufacture more than a combined 3,720,000 gallons of beer per | ||||||
19 | year and is not a member of or affiliated with, directly or | ||||||
20 | indirectly, a manufacturer that produces more than 3,720,000 | ||||||
21 | gallons of beer per year or any other alcoholic liquor. A class | ||||||
22 | 2 brewer licensee may make sales and deliveries to importing | ||||||
23 | distributors and distributors, but shall not make sales or | ||||||
24 | deliveries to any other licensee. If the State Commission | ||||||
25 | provides prior approval, a class 2 brewer licensee may annually | ||||||
26 | transfer up to 3,720,000 gallons of beer manufactured by that |
| |||||||
| |||||||
1 | class 2 brewer licensee to the premises of a licensed class 2 | ||||||
2 | brewer wholly owned and operated by the same licensee. | ||||||
3 | A class 2 brewer may transfer beer to a brew pub wholly | ||||||
4 | owned and operated by the class 2 brewer subject to the | ||||||
5 | following limitations and restrictions: (i) the transfer shall | ||||||
6 | not annually exceed more than 31,000 gallons; (ii) the annual | ||||||
7 | amount transferred shall reduce the brew pub's annual permitted | ||||||
8 | production limit; (iii) all beer transferred shall be subject | ||||||
9 | to Article VIII of this Act; (iv) a written record shall be | ||||||
10 | maintained by the brewer and brew pub specifying the amount, | ||||||
11 | date of delivery, and receipt of the product by the brew pub; | ||||||
12 | and (v) the brew pub shall be located no farther than 80 miles | ||||||
13 | from the class 2 brewer's licensed location. | ||||||
14 | A class 2 brewer shall, prior to transferring beer to a | ||||||
15 | brew pub wholly owned by the class 2 brewer, furnish a written | ||||||
16 | notice to the State Commission of intent to transfer beer | ||||||
17 | setting forth the name and address of the brew pub and shall | ||||||
18 | annually submit to the State Commission a verified report | ||||||
19 | identifying the total gallons of beer transferred to the brew | ||||||
20 | pub wholly owned by the class 2 brewer. | ||||||
21 | (a-1) A manufacturer which is licensed in this State to | ||||||
22 | make sales or
deliveries of alcoholic liquor to licensed | ||||||
23 | distributors or importing distributors and which enlists | ||||||
24 | agents, representatives, or
individuals acting on its behalf | ||||||
25 | who contact licensed retailers on a regular
and continual basis | ||||||
26 | in this State must register those agents, representatives,
or |
| |||||||
| |||||||
1 | persons acting on its behalf with the State Commission. | ||||||
2 | Registration of agents, representatives, or persons acting | ||||||
3 | on behalf of a
manufacturer is fulfilled by submitting a form | ||||||
4 | to the Commission. The form
shall be developed by the | ||||||
5 | Commission and shall include the name and address of
the | ||||||
6 | applicant, the name and address of the manufacturer he or she | ||||||
7 | represents,
the territory or areas assigned to sell to or | ||||||
8 | discuss pricing terms of
alcoholic liquor, and any other | ||||||
9 | questions deemed appropriate and necessary.
All statements in | ||||||
10 | the forms required to be made by law or by rule shall be
deemed | ||||||
11 | material, and any person who knowingly misstates any material | ||||||
12 | fact under
oath in an application is guilty of a Class B | ||||||
13 | misdemeanor. Fraud,
misrepresentation, false statements, | ||||||
14 | misleading statements, evasions, or
suppression of material | ||||||
15 | facts in the securing of a registration are grounds for
| ||||||
16 | suspension or revocation of the registration. The State | ||||||
17 | Commission shall post a list of registered agents on the | ||||||
18 | Commission's website. | ||||||
19 | (b) A distributor's license shall allow the wholesale | ||||||
20 | purchase and storage
of alcoholic liquors and sale of alcoholic | ||||||
21 | liquors to licensees in this State and to persons without the | ||||||
22 | State, as may be permitted by law, and the sale of beer, cider, | ||||||
23 | or both beer and cider to brewers, class 1 brewers, and class 2 | ||||||
24 | brewers that, pursuant to subsection (e) of Section 6-4 of this | ||||||
25 | Act, sell beer, cider, or both beer and cider to non-licensees | ||||||
26 | at their breweries. No person licensed as a distributor shall |
| |||||||
| |||||||
1 | be granted a non-resident dealer's license. | ||||||
2 | (c) An importing distributor's license may be issued to and | ||||||
3 | held by
those only who are duly licensed distributors, upon the | ||||||
4 | filing of an
application by a duly licensed distributor, with | ||||||
5 | the Commission and
the Commission shall, without the
payment of | ||||||
6 | any fee, immediately issue such importing distributor's
| ||||||
7 | license to the applicant, which shall allow the importation of | ||||||
8 | alcoholic
liquor by the licensee into this State from any point | ||||||
9 | in the United
States outside this State, and the purchase of | ||||||
10 | alcoholic liquor in
barrels, casks or other bulk containers and | ||||||
11 | the bottling of such
alcoholic liquors before resale thereof, | ||||||
12 | but all bottles or containers
so filled shall be sealed, | ||||||
13 | labeled, stamped and otherwise made to comply
with all | ||||||
14 | provisions, rules and regulations governing manufacturers in
| ||||||
15 | the preparation and bottling of alcoholic liquors. The | ||||||
16 | importing
distributor's license shall permit such licensee to | ||||||
17 | purchase alcoholic
liquor from Illinois licensed non-resident | ||||||
18 | dealers and foreign importers only. No person licensed as an | ||||||
19 | importing distributor shall be granted a non-resident dealer's | ||||||
20 | license. | ||||||
21 | (d) A retailer's license shall allow the licensee to sell | ||||||
22 | and offer
for sale at retail, only in the premises specified in | ||||||
23 | the license,
alcoholic liquor for use or consumption, but not | ||||||
24 | for resale in any form. Nothing in Public Act 95-634 shall | ||||||
25 | deny, limit, remove, or restrict the ability of a holder of a | ||||||
26 | retailer's license to transfer, deliver, or ship alcoholic |
| |||||||
| |||||||
1 | liquor to the purchaser for use or consumption subject to any | ||||||
2 | applicable local law or ordinance. Any retail license issued to | ||||||
3 | a manufacturer shall only
permit the manufacturer to sell beer | ||||||
4 | at retail on the premises actually
occupied by the | ||||||
5 | manufacturer. For the purpose of further describing the type of | ||||||
6 | business conducted at a retail licensed premises, a retailer's | ||||||
7 | licensee may be designated by the State Commission as (i) an on | ||||||
8 | premise consumption retailer, (ii) an off premise sale | ||||||
9 | retailer, or (iii) a combined on premise consumption and off | ||||||
10 | premise sale retailer.
| ||||||
11 | Notwithstanding any other provision of this subsection | ||||||
12 | (d), a retail
licensee may sell alcoholic liquors to a special | ||||||
13 | event retailer licensee for
resale to the extent permitted | ||||||
14 | under subsection (e). | ||||||
15 | (e) A special event retailer's license (not-for-profit) | ||||||
16 | shall permit the
licensee to purchase alcoholic liquors from an | ||||||
17 | Illinois licensed distributor
(unless the licensee purchases | ||||||
18 | less than $500 of alcoholic liquors for the
special event, in | ||||||
19 | which case the licensee may purchase the alcoholic liquors
from | ||||||
20 | a licensed retailer) and shall allow the licensee to sell and | ||||||
21 | offer for
sale, at retail, alcoholic liquors for use or | ||||||
22 | consumption, but not for resale
in any form and only at the | ||||||
23 | location and on the specific dates designated for
the special | ||||||
24 | event in the license. An applicant for a special event retailer
| ||||||
25 | license must
(i) furnish with the application: (A) a resale | ||||||
26 | number issued under Section
2c of the Retailers' Occupation Tax |
| |||||||
| |||||||
1 | Act or evidence that the applicant is
registered under Section | ||||||
2 | 2a of the Retailers' Occupation Tax Act, (B) a
current, valid | ||||||
3 | exemption identification
number issued under Section 1g of the | ||||||
4 | Retailers' Occupation Tax Act, and a
certification to the | ||||||
5 | Commission that the purchase of alcoholic liquors will be
a | ||||||
6 | tax-exempt purchase, or (C) a statement that the applicant is | ||||||
7 | not registered
under Section 2a of the Retailers' Occupation | ||||||
8 | Tax Act, does not hold a resale
number under Section 2c of the | ||||||
9 | Retailers' Occupation Tax Act, and does not
hold an exemption | ||||||
10 | number under Section 1g of the Retailers' Occupation Tax
Act, | ||||||
11 | in which event the Commission shall set forth on the special | ||||||
12 | event
retailer's license a statement to that effect; (ii) | ||||||
13 | submit with the application proof satisfactory to
the State | ||||||
14 | Commission that the applicant will provide dram shop liability
| ||||||
15 | insurance in the maximum limits; and (iii) show proof | ||||||
16 | satisfactory to the
State Commission that the applicant has | ||||||
17 | obtained local authority
approval. | ||||||
18 | Nothing in this Act prohibits an Illinois licensed | ||||||
19 | distributor from offering credit or a refund for unused, | ||||||
20 | salable alcoholic liquors to a holder of a special event | ||||||
21 | retailer's license or from the special event retailer's | ||||||
22 | licensee from accepting the credit or refund of alcoholic | ||||||
23 | liquors at the conclusion of the event specified in the | ||||||
24 | license. | ||||||
25 | (f) A railroad license shall permit the licensee to import | ||||||
26 | alcoholic
liquors into this State from any point in the United |
| |||||||
| |||||||
1 | States outside this
State and to store such alcoholic liquors | ||||||
2 | in this State; to make wholesale
purchases of alcoholic liquors | ||||||
3 | directly from manufacturers, foreign
importers, distributors | ||||||
4 | and importing distributors from within or outside
this State; | ||||||
5 | and to store such alcoholic liquors in this State; provided
| ||||||
6 | that the above powers may be exercised only in connection with | ||||||
7 | the
importation, purchase or storage of alcoholic liquors to be | ||||||
8 | sold or
dispensed on a club, buffet, lounge or dining car | ||||||
9 | operated on an electric,
gas or steam railway in this State; | ||||||
10 | and provided further, that railroad
licensees exercising the | ||||||
11 | above powers shall be subject to all provisions of
Article VIII | ||||||
12 | of this Act as applied to importing distributors. A railroad
| ||||||
13 | license shall also permit the licensee to sell or dispense | ||||||
14 | alcoholic
liquors on any club, buffet, lounge or dining car | ||||||
15 | operated on an electric,
gas or steam railway regularly | ||||||
16 | operated by a common carrier in this State,
but shall not | ||||||
17 | permit the sale for resale of any alcoholic liquors to any
| ||||||
18 | licensee within this State. A license shall be obtained for | ||||||
19 | each car in which
such sales are made. | ||||||
20 | (g) A boat license shall allow the sale of alcoholic liquor | ||||||
21 | in
individual drinks, on any passenger boat regularly operated | ||||||
22 | as a common
carrier on navigable waters in this State or on any | ||||||
23 | riverboat operated
under
the Illinois Riverboat Gambling Act, | ||||||
24 | which boat or riverboat maintains a public
dining room or | ||||||
25 | restaurant thereon. | ||||||
26 | (h) A non-beverage user's license shall allow the licensee |
| |||||||
| |||||||
1 | to
purchase alcoholic liquor from a licensed manufacturer or | ||||||
2 | importing
distributor, without the imposition of any tax upon | ||||||
3 | the business of such
licensed manufacturer or importing | ||||||
4 | distributor as to such alcoholic
liquor to be used by such | ||||||
5 | licensee solely for the non-beverage purposes
set forth in | ||||||
6 | subsection (a) of Section 8-1 of this Act, and
such licenses | ||||||
7 | shall be divided and classified and shall permit the
purchase, | ||||||
8 | possession and use of limited and stated quantities of
| ||||||
9 | alcoholic liquor as follows: | ||||||
10 | Class 1, not to exceed ......................... 500 gallons
| ||||||
11 | Class 2, not to exceed ....................... 1,000 gallons
| ||||||
12 | Class 3, not to exceed ....................... 5,000 gallons
| ||||||
13 | Class 4, not to exceed ...................... 10,000 gallons
| ||||||
14 | Class 5, not to exceed ....................... 50,000 gallons | ||||||
15 | (i) A wine-maker's premises license shall allow a
licensee | ||||||
16 | that concurrently holds a first-class wine-maker's license to | ||||||
17 | sell
and offer for sale at retail in the premises specified in | ||||||
18 | such license
not more than 50,000 gallons of the first-class | ||||||
19 | wine-maker's wine that is
made at the first-class wine-maker's | ||||||
20 | licensed premises per year for use or
consumption, but not for | ||||||
21 | resale in any form. A wine-maker's premises
license shall allow | ||||||
22 | a licensee who concurrently holds a second-class
wine-maker's | ||||||
23 | license to sell and offer for sale at retail in the premises
| ||||||
24 | specified in such license up to 100,000 gallons of the
| ||||||
25 | second-class wine-maker's wine that is made at the second-class | ||||||
26 | wine-maker's
licensed premises per year
for use or consumption |
| |||||||
| |||||||
1 | but not for resale in any form. A wine-maker's premises license | ||||||
2 | shall allow a
licensee that concurrently holds a first-class | ||||||
3 | wine-maker's license or a second-class
wine-maker's license to | ||||||
4 | sell
and offer for sale at retail at the premises specified in | ||||||
5 | the wine-maker's premises license, for use or consumption but | ||||||
6 | not for resale in any form, any beer, wine, and spirits | ||||||
7 | purchased from a licensed distributor. Upon approval from the
| ||||||
8 | State Commission, a wine-maker's premises license
shall allow | ||||||
9 | the licensee to sell and offer for sale at (i) the wine-maker's
| ||||||
10 | licensed premises and (ii) at up to 2 additional locations for | ||||||
11 | use and
consumption and not for resale. Each location shall | ||||||
12 | require additional
licensing per location as specified in | ||||||
13 | Section 5-3 of this Act. A wine-maker's premises licensee shall
| ||||||
14 | secure liquor liability insurance coverage in an amount at
| ||||||
15 | least equal to the maximum liability amounts set forth in
| ||||||
16 | subsection (a) of Section 6-21 of this Act.
| ||||||
17 | (j) An airplane license shall permit the licensee to import
| ||||||
18 | alcoholic liquors into this State from any point in the United | ||||||
19 | States
outside this State and to store such alcoholic liquors | ||||||
20 | in this State; to
make wholesale purchases of alcoholic liquors | ||||||
21 | directly from
manufacturers, foreign importers, distributors | ||||||
22 | and importing
distributors from within or outside this State; | ||||||
23 | and to store such
alcoholic liquors in this State; provided | ||||||
24 | that the above powers may be
exercised only in connection with | ||||||
25 | the importation, purchase or storage
of alcoholic liquors to be | ||||||
26 | sold or dispensed on an airplane; and
provided further, that |
| |||||||
| |||||||
1 | airplane licensees exercising the above powers
shall be subject | ||||||
2 | to all provisions of Article VIII of this Act as
applied to | ||||||
3 | importing distributors. An airplane licensee shall also
permit | ||||||
4 | the sale or dispensing of alcoholic liquors on any passenger
| ||||||
5 | airplane regularly operated by a common carrier in this State, | ||||||
6 | but shall
not permit the sale for resale of any alcoholic | ||||||
7 | liquors to any licensee
within this State. A single airplane | ||||||
8 | license shall be required of an
airline company if liquor | ||||||
9 | service is provided on board aircraft in this
State. The annual | ||||||
10 | fee for such license shall be as determined in
Section 5-3. | ||||||
11 | (k) A foreign importer's license shall permit such licensee | ||||||
12 | to purchase
alcoholic liquor from Illinois licensed | ||||||
13 | non-resident dealers only, and to
import alcoholic liquor other | ||||||
14 | than in bulk from any point outside the
United States and to | ||||||
15 | sell such alcoholic liquor to Illinois licensed
importing | ||||||
16 | distributors and to no one else in Illinois;
provided that (i) | ||||||
17 | the foreign importer registers with the State Commission
every
| ||||||
18 | brand of
alcoholic liquor that it proposes to sell to Illinois | ||||||
19 | licensees during the
license period, (ii) the foreign importer | ||||||
20 | complies with all of the provisions
of Section
6-9 of this Act | ||||||
21 | with respect to registration of such Illinois licensees as may
| ||||||
22 | be granted the
right to sell such brands at wholesale, and | ||||||
23 | (iii) the foreign importer complies with the provisions of | ||||||
24 | Sections 6-5 and 6-6 of this Act to the same extent that these | ||||||
25 | provisions apply to manufacturers. | ||||||
26 | (l) (i) A broker's license shall be required of all persons
|
| |||||||
| |||||||
1 | who solicit
orders for, offer to sell or offer to supply | ||||||
2 | alcoholic liquor to
retailers in the State of Illinois, or who | ||||||
3 | offer to retailers to ship or
cause to be shipped or to make | ||||||
4 | contact with distillers, rectifiers,
brewers or manufacturers | ||||||
5 | or any other party within or without the State
of Illinois in | ||||||
6 | order that alcoholic liquors be shipped to a distributor,
| ||||||
7 | importing distributor or foreign importer, whether such | ||||||
8 | solicitation or
offer is consummated within or without the | ||||||
9 | State of Illinois. | ||||||
10 | No holder of a retailer's license issued by the Illinois | ||||||
11 | Liquor
Control Commission shall purchase or receive any | ||||||
12 | alcoholic liquor, the
order for which was solicited or offered | ||||||
13 | for sale to such retailer by a
broker unless the broker is the | ||||||
14 | holder of a valid broker's license. | ||||||
15 | The broker shall, upon the acceptance by a retailer of the | ||||||
16 | broker's
solicitation of an order or offer to sell or supply or | ||||||
17 | deliver or have
delivered alcoholic liquors, promptly forward | ||||||
18 | to the Illinois Liquor
Control Commission a notification of | ||||||
19 | said transaction in such form as
the Commission may by | ||||||
20 | regulations prescribe. | ||||||
21 | (ii) A broker's license shall be required of
a person | ||||||
22 | within this State, other than a retail licensee,
who, for a fee | ||||||
23 | or commission, promotes, solicits, or accepts orders for
| ||||||
24 | alcoholic liquor, for use or consumption and not for
resale, to | ||||||
25 | be shipped from this State and delivered to residents outside | ||||||
26 | of
this State by an express company, common carrier, or |
| |||||||
| |||||||
1 | contract carrier.
This Section does not apply to any person who | ||||||
2 | promotes, solicits, or accepts
orders for wine as specifically | ||||||
3 | authorized in Section 6-29 of this Act. | ||||||
4 | A broker's license under this subsection (l)
shall not | ||||||
5 | entitle the holder to
buy or sell any
alcoholic liquors for his | ||||||
6 | own account or to take or deliver title to
such alcoholic | ||||||
7 | liquors. | ||||||
8 | This subsection (l)
shall not apply to distributors, | ||||||
9 | employees of
distributors, or employees of a manufacturer who | ||||||
10 | has registered the
trademark, brand or name of the alcoholic | ||||||
11 | liquor pursuant to Section 6-9
of this Act, and who regularly | ||||||
12 | sells such alcoholic liquor
in the State of Illinois only to | ||||||
13 | its registrants thereunder. | ||||||
14 | Any agent, representative, or person subject to | ||||||
15 | registration pursuant to
subsection (a-1) of this Section shall | ||||||
16 | not be eligible to receive a broker's
license. | ||||||
17 | (m) A non-resident dealer's license shall permit such | ||||||
18 | licensee to ship
into and warehouse alcoholic liquor into this | ||||||
19 | State from any point
outside of this State, and to sell such | ||||||
20 | alcoholic liquor to Illinois licensed
foreign importers and | ||||||
21 | importing distributors and to no one else in this State;
| ||||||
22 | provided that (i) said non-resident dealer shall register with | ||||||
23 | the Illinois Liquor
Control Commission each and every brand of | ||||||
24 | alcoholic liquor which it proposes
to sell to Illinois | ||||||
25 | licensees during the license period, (ii) it shall comply with | ||||||
26 | all of the provisions of Section 6-9 hereof with
respect to |
| |||||||
| |||||||
1 | registration of such Illinois licensees as may be granted the | ||||||
2 | right
to sell such brands at wholesale by duly filing such | ||||||
3 | registration statement, thereby authorizing the non-resident | ||||||
4 | dealer to proceed to sell such brands at wholesale, and (iii) | ||||||
5 | the non-resident dealer shall comply with the provisions of | ||||||
6 | Sections 6-5 and 6-6 of this Act to the same extent that these | ||||||
7 | provisions apply to manufacturers. No person licensed as a | ||||||
8 | non-resident dealer shall be granted a distributor's or | ||||||
9 | importing distributor's license. | ||||||
10 | (n) A brew pub license shall allow the licensee to only (i) | ||||||
11 | manufacture up to 155,000 gallons of beer per year only
on the | ||||||
12 | premises specified in the license, (ii) make sales of the
beer | ||||||
13 | manufactured on the premises or, with the approval of the | ||||||
14 | Commission, beer manufactured on another brew pub licensed | ||||||
15 | premises that is wholly owned and operated by the same licensee | ||||||
16 | to importing distributors, distributors,
and to non-licensees | ||||||
17 | for use and consumption, (iii) store the beer upon
the | ||||||
18 | premises, (iv) sell and offer for sale at retail from the | ||||||
19 | licensed
premises for off-premises
consumption no more than | ||||||
20 | 155,000 gallons per year so long as such sales are only made | ||||||
21 | in-person, (v) sell and offer for sale at retail for use and | ||||||
22 | consumption on the premises specified in the license any form | ||||||
23 | of alcoholic liquor purchased from a licensed distributor or | ||||||
24 | importing distributor, and (vi) with the prior approval of the | ||||||
25 | Commission, annually transfer no more than 155,000 gallons of | ||||||
26 | beer manufactured on the premises to a licensed brew pub wholly |
| |||||||
| |||||||
1 | owned and operated by the same licensee. | ||||||
2 | A brew pub licensee shall not under any circumstance sell | ||||||
3 | or offer for sale beer manufactured by the brew pub licensee to | ||||||
4 | retail licensees. | ||||||
5 | A person who holds a class 2 brewer license may | ||||||
6 | simultaneously hold a brew pub license if the class 2 brewer | ||||||
7 | (i) does not, under any circumstance, sell or offer for sale | ||||||
8 | beer manufactured by the class 2 brewer to retail licensees; | ||||||
9 | (ii) does not hold more than 3 brew pub licenses in this State; | ||||||
10 | (iii) does not manufacture more than a combined 3,720,000 | ||||||
11 | gallons of beer per year, including the beer manufactured at | ||||||
12 | the brew pub; and (iv) is not a member of or affiliated with, | ||||||
13 | directly or indirectly, a manufacturer that produces more than | ||||||
14 | 3,720,000 gallons of beer per year or any other alcoholic | ||||||
15 | liquor. | ||||||
16 | Notwithstanding any other provision of this Act, a licensed | ||||||
17 | brewer, class 2 brewer, or non-resident dealer who before July | ||||||
18 | 1, 2015 manufactured less than 3,720,000 gallons of beer per | ||||||
19 | year and held a brew pub license on or before July 1, 2015 may | ||||||
20 | (i) continue to qualify for and hold that brew pub license for | ||||||
21 | the licensed premises and (ii) manufacture more than 3,720,000 | ||||||
22 | gallons of beer per year and continue to qualify for and hold | ||||||
23 | that brew pub license if that brewer, class 2 brewer, or | ||||||
24 | non-resident dealer does not simultaneously hold a class 1 | ||||||
25 | brewer license and is not a member of or affiliated with, | ||||||
26 | directly or indirectly, a manufacturer that produces more than |
| |||||||
| |||||||
1 | 3,720,000 gallons of beer per year or that produces any other | ||||||
2 | alcoholic liquor. | ||||||
3 | (o) A caterer retailer license shall allow the holder
to | ||||||
4 | serve alcoholic liquors as an incidental part of a food service | ||||||
5 | that serves
prepared meals which excludes the serving of snacks | ||||||
6 | as
the primary meal, either on or off-site whether licensed or | ||||||
7 | unlicensed. | ||||||
8 | (p) An auction liquor license shall allow the licensee to | ||||||
9 | sell and offer
for sale at auction wine and spirits for use or | ||||||
10 | consumption, or for resale by
an Illinois liquor licensee in | ||||||
11 | accordance with provisions of this Act. An
auction liquor | ||||||
12 | license will be issued to a person and it will permit the
| ||||||
13 | auction liquor licensee to hold the auction anywhere in the | ||||||
14 | State. An auction
liquor license must be obtained for each | ||||||
15 | auction at least 14 days in advance of
the auction date. | ||||||
16 | (q) A special use permit license shall allow an Illinois | ||||||
17 | licensed
retailer to transfer a portion of its alcoholic liquor | ||||||
18 | inventory from its
retail licensed premises to the premises | ||||||
19 | specified in the license hereby
created, and to sell or offer | ||||||
20 | for sale at retail, only in the premises
specified in the | ||||||
21 | license hereby created, the transferred alcoholic liquor for
| ||||||
22 | use or consumption, but not for resale in any form. A special | ||||||
23 | use permit
license may be granted for the following time | ||||||
24 | periods: one day or less; 2 or
more days to a maximum of 15 days | ||||||
25 | per location in any 12-month period. An
applicant for the | ||||||
26 | special use permit license must also submit with the
|
| |||||||
| |||||||
1 | application proof satisfactory to the State Commission that the | ||||||
2 | applicant will
provide dram shop liability insurance to the | ||||||
3 | maximum limits and have local
authority approval. | ||||||
4 | (r) A winery shipper's license shall allow a person
with a | ||||||
5 | first-class or second-class wine manufacturer's
license, a | ||||||
6 | first-class or second-class wine-maker's license,
or a limited | ||||||
7 | wine manufacturer's license or who is licensed to
make wine | ||||||
8 | under the laws of another state to ship wine
made by that | ||||||
9 | licensee directly to a resident of this
State who is 21 years | ||||||
10 | of age or older for that resident's
personal use and not for | ||||||
11 | resale. Prior to receiving a
winery shipper's license, an | ||||||
12 | applicant for the license must
provide the Commission with a | ||||||
13 | true copy of its current
license in any state in which it is | ||||||
14 | licensed as a manufacturer
of wine. An applicant for a winery | ||||||
15 | shipper's license must
also complete an application form that | ||||||
16 | provides any other
information the Commission deems necessary. | ||||||
17 | The application form shall include all addresses from which the | ||||||
18 | applicant for a winery shipper's license intends to ship wine, | ||||||
19 | including the name and address of any third party, except for a | ||||||
20 | common carrier, authorized to ship wine on behalf of the | ||||||
21 | manufacturer. The
application form shall include an | ||||||
22 | acknowledgement consenting
to the jurisdiction of the | ||||||
23 | Commission, the Illinois
Department of Revenue, and the courts | ||||||
24 | of this State concerning
the enforcement of this Act and any | ||||||
25 | related laws, rules, and
regulations, including authorizing | ||||||
26 | the Department of Revenue
and the Commission to conduct audits |
| |||||||
| |||||||
1 | for the purpose of
ensuring compliance with Public Act 95-634, | ||||||
2 | and an acknowledgement that the wine manufacturer is in | ||||||
3 | compliance with Section 6-2 of this Act. Any third party, | ||||||
4 | except for a common carrier, authorized to ship wine on behalf | ||||||
5 | of a first-class or second-class wine manufacturer's licensee, | ||||||
6 | a first-class or second-class wine-maker's licensee, a limited | ||||||
7 | wine manufacturer's licensee, or a person who is licensed to | ||||||
8 | make wine under the laws of another state shall also be | ||||||
9 | disclosed by the winery shipper's licensee, and a copy of the | ||||||
10 | written appointment of the third-party wine provider, except | ||||||
11 | for a common carrier, to the wine manufacturer shall be filed | ||||||
12 | with the State Commission as a supplement to the winery | ||||||
13 | shipper's license application or any renewal thereof. The | ||||||
14 | winery shipper's license holder shall affirm under penalty of | ||||||
15 | perjury, as part of the winery shipper's license application or | ||||||
16 | renewal, that he or she only ships wine, either directly or | ||||||
17 | indirectly through a third-party provider, from the licensee's | ||||||
18 | own production. | ||||||
19 | Except for a common carrier, a third-party provider | ||||||
20 | shipping wine on behalf of a winery shipper's license holder is | ||||||
21 | the agent of the winery shipper's license holder and, as such, | ||||||
22 | a winery shipper's license holder is responsible for the acts | ||||||
23 | and omissions of the third-party provider acting on behalf of | ||||||
24 | the license holder. A third-party provider, except for a common | ||||||
25 | carrier, that engages in shipping wine into Illinois on behalf | ||||||
26 | of a winery shipper's license holder shall consent to the |
| |||||||
| |||||||
1 | jurisdiction of the State Commission and the State. Any | ||||||
2 | third-party, except for a common carrier, holding such an | ||||||
3 | appointment shall, by February 1 of each calendar year and upon | ||||||
4 | request by the State Commission or the Department of Revenue, | ||||||
5 | file with the State Commission a statement detailing each | ||||||
6 | shipment made to an Illinois resident. The statement shall | ||||||
7 | include the name and address of the third-party provider filing | ||||||
8 | the statement, the time period covered by the statement, and | ||||||
9 | the following information: | ||||||
10 | (1) the name, address, and license number of the winery | ||||||
11 | shipper on whose behalf the shipment was made; | ||||||
12 | (2) the quantity of the products delivered; and | ||||||
13 | (3) the date and address of the shipment. | ||||||
14 | If the Department of Revenue or the State Commission requests a | ||||||
15 | statement under this paragraph, the third-party provider must | ||||||
16 | provide that statement no later than 30 days after the request | ||||||
17 | is made. Any books, records, supporting papers, and documents | ||||||
18 | containing information and data relating to a statement under | ||||||
19 | this paragraph shall be kept and preserved for a period of 3 | ||||||
20 | years, unless their destruction sooner is authorized, in | ||||||
21 | writing, by the Director of Revenue, and shall be open and | ||||||
22 | available to inspection by the Director of Revenue or the State | ||||||
23 | Commission or any duly authorized officer, agent, or employee | ||||||
24 | of the State Commission or the Department of Revenue, at all | ||||||
25 | times during business hours of the day. Any person who violates | ||||||
26 | any provision of this paragraph or any rule of the State |
| |||||||
| |||||||
1 | Commission for the administration and enforcement of the | ||||||
2 | provisions of this paragraph is guilty of a Class C | ||||||
3 | misdemeanor. In case of a continuing violation, each day's | ||||||
4 | continuance thereof shall be a separate and distinct offense. | ||||||
5 | The State Commission shall adopt rules as soon as | ||||||
6 | practicable to implement the requirements of Public Act 99-904 | ||||||
7 | and shall adopt rules prohibiting any such third-party | ||||||
8 | appointment of a third-party provider, except for a common | ||||||
9 | carrier, that has been deemed by the State Commission to have | ||||||
10 | violated the provisions of this Act with regard to any winery | ||||||
11 | shipper licensee. | ||||||
12 | A winery shipper licensee must pay to the Department
of | ||||||
13 | Revenue the State liquor gallonage tax under Section 8-1 for
| ||||||
14 | all wine that is sold by the licensee and shipped to a person
| ||||||
15 | in this State. For the purposes of Section 8-1, a winery
| ||||||
16 | shipper licensee shall be taxed in the same manner as a
| ||||||
17 | manufacturer of wine. A licensee who is not otherwise required | ||||||
18 | to register under the Retailers' Occupation Tax Act must
| ||||||
19 | register under the Use Tax Act to collect and remit use tax to
| ||||||
20 | the Department of Revenue for all gallons of wine that are sold
| ||||||
21 | by the licensee and shipped to persons in this State. If a
| ||||||
22 | licensee fails to remit the tax imposed under this Act in
| ||||||
23 | accordance with the provisions of Article VIII of this Act, the
| ||||||
24 | winery shipper's license shall be revoked in accordance
with | ||||||
25 | the provisions of Article VII of this Act. If a licensee
fails | ||||||
26 | to properly register and remit tax under the Use Tax Act
or the |
| |||||||
| |||||||
1 | Retailers' Occupation Tax Act for all wine that is sold
by the | ||||||
2 | winery shipper and shipped to persons in this
State, the winery | ||||||
3 | shipper's license shall be revoked in
accordance with the | ||||||
4 | provisions of Article VII of this Act. | ||||||
5 | A winery shipper licensee must collect, maintain, and
| ||||||
6 | submit to the Commission on a semi-annual basis the
total | ||||||
7 | number of cases per resident of wine shipped to residents
of | ||||||
8 | this State.
A winery shipper licensed under this subsection (r)
| ||||||
9 | must comply with the requirements of Section 6-29 of this Act. | ||||||
10 | Pursuant to paragraph (5.1) or (5.3) of subsection (a) of | ||||||
11 | Section 3-12, the State Commission may receive, respond to, and | ||||||
12 | investigate any complaint and impose any of the remedies | ||||||
13 | specified in paragraph (1) of subsection (a) of Section 3-12. | ||||||
14 | As used in this subsection, "third-party provider" means | ||||||
15 | any entity that provides fulfillment house services, including | ||||||
16 | warehousing, packaging, distribution, order processing, or | ||||||
17 | shipment of wine, but not the sale of wine, on behalf of a | ||||||
18 | licensed winery shipper. | ||||||
19 | (s) A craft distiller tasting permit license shall allow an | ||||||
20 | Illinois licensed craft distiller to transfer a portion of its | ||||||
21 | alcoholic liquor inventory from its craft distiller licensed | ||||||
22 | premises to the premises specified in the license hereby | ||||||
23 | created and to conduct a sampling, only in the premises | ||||||
24 | specified in the license hereby created, of the transferred | ||||||
25 | alcoholic liquor in accordance with subsection (c) of Section | ||||||
26 | 6-31 of this Act. The transferred alcoholic liquor may not be |
| |||||||
| |||||||
1 | sold or resold in any form. An applicant for the craft | ||||||
2 | distiller tasting permit license must also submit with the | ||||||
3 | application proof satisfactory to the State Commission that the | ||||||
4 | applicant will provide dram shop liability insurance to the | ||||||
5 | maximum limits and have local authority approval. | ||||||
6 | A brewer warehouse permit may be issued to the holder of a | ||||||
7 | class 1 brewer license or a class 2 brewer license. If the | ||||||
8 | holder of the permit is a class 1 brewer licensee, the brewer | ||||||
9 | warehouse permit shall allow the holder to store or warehouse | ||||||
10 | up to 930,000 gallons of tax-determined beer manufactured by | ||||||
11 | the holder of the permit at the premises specified on the | ||||||
12 | permit. If the holder of the permit is a class 2 brewer | ||||||
13 | licensee, the brewer warehouse permit shall allow the holder to | ||||||
14 | store or warehouse up to 3,720,000 gallons of tax-determined | ||||||
15 | beer manufactured by the holder of the permit at the premises | ||||||
16 | specified on the permit. Sales to non-licensees are prohibited | ||||||
17 | at the premises specified in the brewer warehouse permit. | ||||||
18 | (Source: P.A. 99-448, eff. 8-24-15; 99-642, eff. 7-28-16; | ||||||
19 | 99-800, eff. 8-12-16; 99-902, eff. 8-26-16; 99-904, eff. | ||||||
20 | 1-1-17; 100-17, eff. 6-30-17; 100-201, eff. 8-18-17; 100-816, | ||||||
21 | eff. 8-13-18; 100-885, eff. 8-14-18; 100-1050, eff. 8-23-18; | ||||||
22 | revised 10-2-18.)
| ||||||
23 | (235 ILCS 5/6-30) (from Ch. 43, par. 144f)
| ||||||
24 | Sec. 6-30. Notwithstanding any other provision of this Act, | ||||||
25 | the
Illinois Gaming Board shall have exclusive authority to |
| |||||||
| |||||||
1 | establish the hours
for sale and consumption of alcoholic | ||||||
2 | liquor on board a riverboat during
riverboat gambling | ||||||
3 | excursions and in a casino conducted in accordance with the | ||||||
4 | Illinois Riverboat
Gambling Act.
| ||||||
5 | (Source: P.A. 87-826.)
| ||||||
6 | Section 35-70. The Illinois Public Aid Code is amended by | ||||||
7 | changing Section 10-17.15 as follows: | ||||||
8 | (305 ILCS 5/10-17.15) | ||||||
9 | Sec. 10-17.15. Certification of information to State | ||||||
10 | gaming licensees. | ||||||
11 | (a) For purposes of this Section, "State gaming licensee" | ||||||
12 | means, as applicable, an organization licensee or advance | ||||||
13 | deposit wagering licensee licensed under the Illinois Horse | ||||||
14 | Racing Act of 1975, an owners licensee licensed under the | ||||||
15 | Illinois Riverboat Gambling Act, or a licensee that operates, | ||||||
16 | under any law of this State, one or more facilities or gaming | ||||||
17 | locations at which lawful gambling is authorized and licensed | ||||||
18 | as provided in the Illinois Riverboat Gambling Act. | ||||||
19 | (b) The Department may provide, by rule, for certification | ||||||
20 | to any State gaming licensee of past due child support owed by | ||||||
21 | a responsible relative under a support order entered by a court | ||||||
22 | or administrative body of this or any other State on behalf of | ||||||
23 | a resident or non-resident receiving child support services | ||||||
24 | under this Article in accordance with the requirements of Title |
| |||||||
| |||||||
1 | IV-D, Part D, of the Social Security Act. The State gaming | ||||||
2 | licensee shall have the ability to withhold from winnings | ||||||
3 | required to be reported to the Internal Revenue Service on Form | ||||||
4 | W-2G, up to the full amount of winnings necessary to pay the | ||||||
5 | winner's past due child support. The rule shall provide for | ||||||
6 | notice to and an opportunity to be heard by each responsible | ||||||
7 | relative affected and any final administrative decision | ||||||
8 | rendered by the Department shall be reviewed only under and in | ||||||
9 | accordance with the Administrative Review Law. | ||||||
10 | (c) For withholding of winnings, the State gaming licensee | ||||||
11 | shall be entitled to an administrative fee not to exceed the | ||||||
12 | lesser of 4% of the total amount of cash winnings paid to the | ||||||
13 | gambling winner or $150. | ||||||
14 | (d) In no event may the total amount withheld from the cash | ||||||
15 | payout, including the administrative fee, exceed the total cash | ||||||
16 | winnings claimed by the obligor. If the cash payout claimed is | ||||||
17 | greater than the amount sufficient to satisfy the obligor's | ||||||
18 | delinquent child support payments, the State gaming licensee | ||||||
19 | shall pay the obligor the remaining balance of the payout, less | ||||||
20 | the administrative fee authorized by subsection (c) of this | ||||||
21 | Section, at the time it is claimed. | ||||||
22 | (e) A State gaming licensee who in good faith complies with | ||||||
23 | the requirements of this Section shall not be liable to the | ||||||
24 | gaming winner or any other individual or entity.
| ||||||
25 | (Source: P.A. 98-318, eff. 8-12-13.) |
| |||||||
| |||||||
1 | Section 35-75. The Firearm Concealed Carry Act is amended | ||||||
2 | by changing Section 65 as follows: | ||||||
3 | (430 ILCS 66/65)
| ||||||
4 | Sec. 65. Prohibited areas. | ||||||
5 | (a) A licensee under this Act shall not knowingly carry a | ||||||
6 | firearm on or into: | ||||||
7 | (1) Any building, real property, and parking area under | ||||||
8 | the control of a public or private elementary or secondary | ||||||
9 | school. | ||||||
10 | (2) Any building, real property, and parking area under | ||||||
11 | the control of a pre-school or child care facility, | ||||||
12 | including any room or portion of a building under the | ||||||
13 | control of a pre-school or child care facility. Nothing in | ||||||
14 | this paragraph shall prevent the operator of a child care | ||||||
15 | facility in a family home from owning or possessing a | ||||||
16 | firearm in the home or license under this Act, if no child | ||||||
17 | under child care at the home is present in the home or the | ||||||
18 | firearm in the home is stored in a locked container when a | ||||||
19 | child under child care at the home is present in the home. | ||||||
20 | (3) Any building, parking area, or portion of a | ||||||
21 | building under the control of an officer of the executive | ||||||
22 | or legislative branch of government, provided that nothing | ||||||
23 | in this paragraph shall prohibit a licensee from carrying a | ||||||
24 | concealed firearm onto the real property, bikeway, or trail | ||||||
25 | in a park regulated by the Department of Natural Resources |
| |||||||
| |||||||
1 | or any other designated public hunting area or building | ||||||
2 | where firearm possession is permitted as established by the | ||||||
3 | Department of Natural Resources under Section 1.8 of the | ||||||
4 | Wildlife Code. | ||||||
5 | (4) Any building designated for matters before a | ||||||
6 | circuit court, appellate court, or the Supreme Court, or | ||||||
7 | any building or portion of a building under the control of | ||||||
8 | the Supreme Court. | ||||||
9 | (5) Any building or portion of a building under the | ||||||
10 | control of a unit of local government. | ||||||
11 | (6) Any building, real property, and parking area under | ||||||
12 | the control of an adult or juvenile detention or | ||||||
13 | correctional institution, prison, or jail. | ||||||
14 | (7) Any building, real property, and parking area under | ||||||
15 | the control of a public or private hospital or hospital | ||||||
16 | affiliate, mental health facility, or nursing home. | ||||||
17 | (8) Any bus, train, or form of transportation paid for | ||||||
18 | in whole or in part with public funds, and any building, | ||||||
19 | real property, and parking area under the control of a | ||||||
20 | public transportation facility paid for in whole or in part | ||||||
21 | with public funds. | ||||||
22 | (9) Any building, real property, and parking area under | ||||||
23 | the control of an establishment that serves alcohol on its | ||||||
24 | premises, if more than 50% of the establishment's gross | ||||||
25 | receipts within the prior 3 months is from the sale of | ||||||
26 | alcohol. The owner of an establishment who knowingly fails |
| |||||||
| |||||||
1 | to prohibit concealed firearms on its premises as provided | ||||||
2 | in this paragraph or who knowingly makes a false statement | ||||||
3 | or record to avoid the prohibition on concealed firearms | ||||||
4 | under this paragraph is subject to the penalty under | ||||||
5 | subsection (c-5) of Section 10-1 of the Liquor Control Act | ||||||
6 | of 1934. | ||||||
7 | (10) Any public gathering or special event conducted on | ||||||
8 | property open to the public that requires the issuance of a | ||||||
9 | permit from the unit of local government, provided this | ||||||
10 | prohibition shall not apply to a licensee who must walk | ||||||
11 | through a public gathering in order to access his or her | ||||||
12 | residence, place of business, or vehicle. | ||||||
13 | (11) Any building or real property that has been issued | ||||||
14 | a Special Event Retailer's license as defined in Section | ||||||
15 | 1-3.17.1 of the Liquor Control Act during the time | ||||||
16 | designated for the sale of alcohol by the Special Event | ||||||
17 | Retailer's license, or a Special use permit license as | ||||||
18 | defined in subsection (q) of Section 5-1 of the Liquor | ||||||
19 | Control Act during the time designated for the sale of | ||||||
20 | alcohol by the Special use permit license. | ||||||
21 | (12) Any public playground. | ||||||
22 | (13) Any public park, athletic area, or athletic | ||||||
23 | facility under the control of a municipality or park | ||||||
24 | district, provided nothing in this Section shall prohibit a | ||||||
25 | licensee from carrying a concealed firearm while on a trail | ||||||
26 | or bikeway if only a portion of the trail or bikeway |
| |||||||
| |||||||
1 | includes a public park. | ||||||
2 | (14) Any real property under the control of the Cook | ||||||
3 | County Forest Preserve District. | ||||||
4 | (15) Any building, classroom, laboratory, medical | ||||||
5 | clinic, hospital, artistic venue, athletic venue, | ||||||
6 | entertainment venue, officially recognized | ||||||
7 | university-related organization property, whether owned or | ||||||
8 | leased, and any real property, including parking areas, | ||||||
9 | sidewalks, and common areas under the control of a public | ||||||
10 | or private community college, college, or university. | ||||||
11 | (16) Any building, real property, or parking area under | ||||||
12 | the control of a gaming facility licensed under the | ||||||
13 | Illinois Riverboat Gambling Act or the Illinois Horse | ||||||
14 | Racing Act of 1975, including an inter-track wagering | ||||||
15 | location licensee. | ||||||
16 | (17) Any stadium, arena, or the real property or | ||||||
17 | parking area under the control of a stadium, arena, or any | ||||||
18 | collegiate or professional sporting event. | ||||||
19 | (18) Any building, real property, or parking area under | ||||||
20 | the control of a public library. | ||||||
21 | (19) Any building, real property, or parking area under | ||||||
22 | the control of an airport. | ||||||
23 | (20) Any building, real property, or parking area under | ||||||
24 | the control of an amusement park. | ||||||
25 | (21) Any building, real property, or parking area under | ||||||
26 | the control of a zoo or museum. |
| |||||||
| |||||||
1 | (22) Any street, driveway, parking area, property, | ||||||
2 | building, or facility, owned, leased, controlled, or used | ||||||
3 | by a nuclear energy, storage, weapons, or development site | ||||||
4 | or facility regulated by the federal Nuclear Regulatory | ||||||
5 | Commission. The licensee shall not under any circumstance | ||||||
6 | store a firearm or ammunition in his or her vehicle or in a | ||||||
7 | compartment or container within a vehicle located anywhere | ||||||
8 | in or on the street, driveway, parking area, property, | ||||||
9 | building, or facility described in this paragraph. | ||||||
10 | (23) Any area where firearms are prohibited under | ||||||
11 | federal law. | ||||||
12 | (a-5) Nothing in this Act shall prohibit a public or | ||||||
13 | private community college, college, or university from: | ||||||
14 | (1) prohibiting persons from carrying a firearm within | ||||||
15 | a vehicle owned, leased, or controlled by the college or | ||||||
16 | university; | ||||||
17 | (2) developing resolutions, regulations, or policies | ||||||
18 | regarding student, employee, or visitor misconduct and | ||||||
19 | discipline, including suspension and expulsion; | ||||||
20 | (3) developing resolutions, regulations, or policies | ||||||
21 | regarding the storage or maintenance of firearms, which | ||||||
22 | must include designated areas where persons can park | ||||||
23 | vehicles that carry firearms; and | ||||||
24 | (4) permitting the carrying or use of firearms for the | ||||||
25 | purpose of instruction and curriculum of officially | ||||||
26 | recognized programs, including but not limited to military |
| |||||||
| |||||||
1 | science and law enforcement training programs, or in any | ||||||
2 | designated area used for hunting purposes or target | ||||||
3 | shooting. | ||||||
4 | (a-10) The owner of private real property of any type may | ||||||
5 | prohibit the carrying of concealed firearms on the property | ||||||
6 | under his or her control. The owner must post a sign in | ||||||
7 | accordance with subsection (d) of this Section indicating that | ||||||
8 | firearms are prohibited on the property, unless the property is | ||||||
9 | a private residence. | ||||||
10 | (b) Notwithstanding subsections (a), (a-5), and (a-10) of | ||||||
11 | this Section except under paragraph (22) or (23) of subsection | ||||||
12 | (a), any licensee prohibited from carrying a concealed firearm | ||||||
13 | into the parking area of a prohibited location specified in | ||||||
14 | subsection (a), (a-5), or (a-10) of this Section shall be | ||||||
15 | permitted to carry a concealed firearm on or about his or her | ||||||
16 | person within a vehicle into the parking area and may store a | ||||||
17 | firearm or ammunition concealed in a case within a locked | ||||||
18 | vehicle or locked container out of plain view within the | ||||||
19 | vehicle in the parking area. A licensee may carry a concealed | ||||||
20 | firearm in the immediate area surrounding his or her vehicle | ||||||
21 | within a prohibited parking lot area only for the limited | ||||||
22 | purpose of storing or retrieving a firearm within the vehicle's | ||||||
23 | trunk. For purposes of this subsection, "case" includes a glove | ||||||
24 | compartment or console that completely encloses the concealed | ||||||
25 | firearm or ammunition, the trunk of the vehicle, or a firearm | ||||||
26 | carrying box, shipping box, or other container. |
| |||||||
| |||||||
1 | (c) A licensee shall not be in violation of this Section | ||||||
2 | while he or she is traveling along a public right of way that | ||||||
3 | touches or crosses any of the premises under subsection (a), | ||||||
4 | (a-5), or (a-10) of this Section if the concealed firearm is | ||||||
5 | carried on his or her person in accordance with the provisions | ||||||
6 | of this Act or is being transported in a vehicle by the | ||||||
7 | licensee in accordance with all other applicable provisions of | ||||||
8 | law. | ||||||
9 | (d) Signs stating that the carrying of firearms is | ||||||
10 | prohibited shall be clearly and conspicuously posted at the | ||||||
11 | entrance of a building, premises, or real property specified in | ||||||
12 | this Section as a prohibited area, unless the building or | ||||||
13 | premises is a private residence. Signs shall be of a uniform | ||||||
14 | design as established by the Department and shall be 4 inches | ||||||
15 | by 6 inches in size. The Department shall adopt rules for | ||||||
16 | standardized signs to be used under this subsection.
| ||||||
17 | (Source: P.A. 98-63, eff. 7-9-13; 99-29, eff. 7-10-15.) | ||||||
18 | Section 35-80. The Criminal Code of 2012 is amended by | ||||||
19 | changing Sections 28-1, 28-1.1, 28-2, 28-3,
28-5, and 28-7 as | ||||||
20 | follows:
| ||||||
21 | (720 ILCS 5/28-1) (from Ch. 38, par. 28-1)
| ||||||
22 | Sec. 28-1. Gambling.
| ||||||
23 | (a) A person commits gambling when he or she:
| ||||||
24 | (1) knowingly plays a game of chance or skill for money |
| |||||||
| |||||||
1 | or other thing of
value, unless excepted in subsection (b) | ||||||
2 | of this Section;
| ||||||
3 | (2) knowingly makes a wager upon the result of any | ||||||
4 | game, contest, or any
political nomination, appointment or | ||||||
5 | election;
| ||||||
6 | (3) knowingly operates, keeps, owns, uses, purchases, | ||||||
7 | exhibits, rents, sells,
bargains for the sale or lease of, | ||||||
8 | manufactures or distributes any
gambling device;
| ||||||
9 | (4) contracts to have or give himself or herself or | ||||||
10 | another the option to buy
or sell, or contracts to buy or | ||||||
11 | sell, at a future time, any grain or
other commodity | ||||||
12 | whatsoever, or any stock or security of any company,
where | ||||||
13 | it is at the time of making such contract intended by both | ||||||
14 | parties
thereto that the contract to buy or sell, or the | ||||||
15 | option, whenever
exercised, or the contract resulting | ||||||
16 | therefrom, shall be settled, not by
the receipt or delivery | ||||||
17 | of such property, but by the payment only of
differences in | ||||||
18 | prices thereof; however, the issuance, purchase, sale,
| ||||||
19 | exercise, endorsement or guarantee, by or through a person | ||||||
20 | registered
with the Secretary of State pursuant to Section | ||||||
21 | 8 of the Illinois
Securities Law of 1953, or by or through | ||||||
22 | a person exempt from such
registration under said Section | ||||||
23 | 8, of a put, call, or other option to
buy or sell | ||||||
24 | securities which have been registered with the Secretary of
| ||||||
25 | State or which are exempt from such registration under | ||||||
26 | Section 3 of the
Illinois Securities Law of 1953 is not |
| |||||||
| |||||||
1 | gambling within the meaning of
this paragraph (4);
| ||||||
2 | (5) knowingly owns or possesses any book, instrument or | ||||||
3 | apparatus by
means of which bets or wagers have been, or | ||||||
4 | are, recorded or registered,
or knowingly possesses any | ||||||
5 | money which he has received in the course of
a bet or | ||||||
6 | wager;
| ||||||
7 | (6) knowingly sells pools upon the result of any game | ||||||
8 | or contest of skill or
chance, political nomination, | ||||||
9 | appointment or election;
| ||||||
10 | (7) knowingly sets up or promotes any lottery or sells, | ||||||
11 | offers to sell or
transfers any ticket or share for any | ||||||
12 | lottery;
| ||||||
13 | (8) knowingly sets up or promotes any policy game or | ||||||
14 | sells, offers to sell or
knowingly possesses or transfers | ||||||
15 | any policy ticket, slip, record,
document or other similar | ||||||
16 | device;
| ||||||
17 | (9) knowingly drafts, prints or publishes any lottery | ||||||
18 | ticket or share,
or any policy ticket, slip, record, | ||||||
19 | document or similar device, except for
such activity | ||||||
20 | related to lotteries, bingo games and raffles authorized by
| ||||||
21 | and conducted in accordance with the laws of Illinois or | ||||||
22 | any other state or
foreign government;
| ||||||
23 | (10) knowingly advertises any lottery or policy game, | ||||||
24 | except for such
activity related to lotteries, bingo games | ||||||
25 | and raffles authorized by and
conducted in accordance with | ||||||
26 | the laws of Illinois or any other state;
|
| |||||||
| |||||||
1 | (11) knowingly transmits information as to wagers, | ||||||
2 | betting odds, or
changes in betting odds by telephone, | ||||||
3 | telegraph, radio, semaphore or
similar means; or knowingly | ||||||
4 | installs or maintains equipment for the
transmission or | ||||||
5 | receipt of such information; except that nothing in this
| ||||||
6 | subdivision (11) prohibits transmission or receipt of such | ||||||
7 | information
for use in news reporting of sporting events or | ||||||
8 | contests; or
| ||||||
9 | (12) knowingly establishes, maintains, or operates an | ||||||
10 | Internet site that
permits a person to play a game of
| ||||||
11 | chance or skill for money or other thing of value by means | ||||||
12 | of the Internet or
to make a wager upon the
result of any | ||||||
13 | game, contest, political nomination, appointment, or
| ||||||
14 | election by means of the Internet. This item (12) does not | ||||||
15 | apply to activities referenced in items (6) and (6.1) of | ||||||
16 | subsection (b) of this Section.
| ||||||
17 | (b) Participants in any of the following activities shall | ||||||
18 | not be
convicted of gambling:
| ||||||
19 | (1) Agreements to compensate for loss caused by the | ||||||
20 | happening of
chance including without limitation contracts | ||||||
21 | of indemnity or guaranty
and life or health or accident | ||||||
22 | insurance.
| ||||||
23 | (2) Offers of prizes, award or compensation to the | ||||||
24 | actual
contestants in any bona fide contest for the | ||||||
25 | determination of skill,
speed, strength or endurance or to | ||||||
26 | the owners of animals or vehicles
entered in such contest.
|
| |||||||
| |||||||
1 | (3) Pari-mutuel betting as authorized by the law of | ||||||
2 | this State.
| ||||||
3 | (4) Manufacture of gambling devices, including the | ||||||
4 | acquisition of
essential parts therefor and the assembly | ||||||
5 | thereof, for transportation in
interstate or foreign | ||||||
6 | commerce to any place outside this State when such
| ||||||
7 | transportation is not prohibited by any applicable Federal | ||||||
8 | law; or the
manufacture, distribution, or possession of | ||||||
9 | video gaming terminals, as
defined in the Video Gaming Act, | ||||||
10 | by manufacturers, distributors, and
terminal operators | ||||||
11 | licensed to do so under the Video Gaming Act.
| ||||||
12 | (5) The game commonly known as "bingo", when conducted | ||||||
13 | in accordance
with the Bingo License and Tax Act.
| ||||||
14 | (6) Lotteries when conducted by the State of Illinois | ||||||
15 | in accordance
with the Illinois Lottery Law. This exemption | ||||||
16 | includes any activity conducted by the Department of | ||||||
17 | Revenue to sell lottery tickets pursuant to the provisions | ||||||
18 | of the Illinois Lottery Law and its rules.
| ||||||
19 | (6.1) The purchase of lottery tickets through the | ||||||
20 | Internet for a lottery conducted by the State of Illinois | ||||||
21 | under the program established in Section 7.12 of the | ||||||
22 | Illinois Lottery Law.
| ||||||
23 | (7) Possession of an antique slot machine that is | ||||||
24 | neither used nor
intended to be used in the operation or | ||||||
25 | promotion of any unlawful
gambling activity or enterprise. | ||||||
26 | For the purpose of this subparagraph
(b)(7), an antique |
| |||||||
| |||||||
1 | slot machine is one manufactured 25 years ago or earlier.
| ||||||
2 | (8) Raffles and poker runs when conducted in accordance | ||||||
3 | with the Raffles and Poker Runs Act.
| ||||||
4 | (9) Charitable games when conducted in accordance with | ||||||
5 | the Charitable
Games Act.
| ||||||
6 | (10) Pull tabs and jar games when conducted under the | ||||||
7 | Illinois Pull
Tabs and Jar Games Act.
| ||||||
8 | (11) Gambling games conducted on riverboats when
| ||||||
9 | authorized by the Illinois Riverboat Gambling Act.
| ||||||
10 | (12) Video gaming terminal games at a licensed | ||||||
11 | establishment, licensed truck stop establishment, licensed | ||||||
12 | large truck stop establishment,
licensed
fraternal | ||||||
13 | establishment, or licensed veterans establishment when
| ||||||
14 | conducted in accordance with the Video Gaming Act. | ||||||
15 | (13) Games of skill or chance where money or other | ||||||
16 | things of value can be won but no payment or purchase is | ||||||
17 | required to participate. | ||||||
18 | (14) Savings promotion raffles authorized under | ||||||
19 | Section 5g of the Illinois Banking Act, Section 7008 of the | ||||||
20 | Savings Bank Act, Section 42.7 of the Illinois Credit Union | ||||||
21 | Act, Section 5136B of the National Bank Act (12 U.S.C. | ||||||
22 | 25a), or Section 4 of the Home Owners' Loan Act (12 U.S.C. | ||||||
23 | 1463). | ||||||
24 | (c) Sentence.
| ||||||
25 | Gambling is a
Class A misdemeanor. A second or
subsequent | ||||||
26 | conviction under subsections (a)(3) through (a)(12),
is a Class |
| |||||||
| |||||||
1 | 4 felony.
| ||||||
2 | (d) Circumstantial evidence.
| ||||||
3 | In prosecutions under
this
Section circumstantial evidence | ||||||
4 | shall have the same validity and weight as
in any criminal | ||||||
5 | prosecution.
| ||||||
6 | (Source: P.A. 98-644, eff. 6-10-14; 99-149, eff. 1-1-16 .)
| ||||||
7 | (720 ILCS 5/28-1.1)
(from Ch. 38, par. 28-1.1)
| ||||||
8 | Sec. 28-1.1. Syndicated gambling.
| ||||||
9 | (a) Declaration of Purpose. Recognizing the close | ||||||
10 | relationship between
professional gambling and other organized | ||||||
11 | crime, it is declared to be the
policy of the legislature to | ||||||
12 | restrain persons from engaging in the business
of gambling for | ||||||
13 | profit in this State. This Section shall be liberally
construed | ||||||
14 | and administered with a view to carrying out this policy.
| ||||||
15 | (b) A person commits syndicated gambling when he or she | ||||||
16 | operates a "policy
game" or engages in the business of | ||||||
17 | bookmaking.
| ||||||
18 | (c) A person "operates a policy game" when he or she | ||||||
19 | knowingly uses any
premises or property for the purpose of | ||||||
20 | receiving or knowingly does
receive from what is commonly | ||||||
21 | called "policy":
| ||||||
22 | (1) money from a person other than the bettor or player | ||||||
23 | whose
bets or plays are represented by the money; or
| ||||||
24 | (2) written "policy game" records, made or used over | ||||||
25 | any
period of time, from a person other than the bettor or |
| |||||||
| |||||||
1 | player whose bets
or plays are represented by the written | ||||||
2 | record.
| ||||||
3 | (d) A person engages in bookmaking when he or she knowingly | ||||||
4 | receives or accepts more
than five bets or wagers upon the | ||||||
5 | result of any trials or contests of
skill, speed or power of | ||||||
6 | endurance or upon any lot, chance, casualty,
unknown or | ||||||
7 | contingent event whatsoever, which bets or wagers shall be of
| ||||||
8 | such size that the total of the amounts of money paid or | ||||||
9 | promised to be
paid to the bookmaker on account thereof shall | ||||||
10 | exceed $2,000.
Bookmaking is the receiving or accepting of bets | ||||||
11 | or wagers
regardless of the form or manner in which the | ||||||
12 | bookmaker records them.
| ||||||
13 | (e) Participants in any of the following activities shall | ||||||
14 | not be
convicted of syndicated gambling:
| ||||||
15 | (1) Agreements to compensate for loss caused by the | ||||||
16 | happening
of chance including without limitation contracts | ||||||
17 | of indemnity or
guaranty and life or health or accident | ||||||
18 | insurance;
| ||||||
19 | (2) Offers of prizes, award or compensation to the | ||||||
20 | actual
contestants in any bona fide contest for the | ||||||
21 | determination of skill,
speed, strength or endurance or to | ||||||
22 | the owners of animals or vehicles
entered in the contest;
| ||||||
23 | (3) Pari-mutuel betting as authorized by law of this | ||||||
24 | State;
| ||||||
25 | (4) Manufacture of gambling devices, including the | ||||||
26 | acquisition
of essential parts therefor and the assembly |
| |||||||
| |||||||
1 | thereof, for transportation
in interstate or foreign | ||||||
2 | commerce to any place outside this State when
the | ||||||
3 | transportation is not prohibited by any applicable Federal | ||||||
4 | law;
| ||||||
5 | (5) Raffles and poker runs when conducted in accordance | ||||||
6 | with the Raffles and Poker Runs Act;
| ||||||
7 | (6) Gambling games conducted on riverboats , in | ||||||
8 | casinos, or at organization gaming facilities when
| ||||||
9 | authorized by the Illinois Riverboat Gambling Act;
| ||||||
10 | (7) Video gaming terminal games at a licensed | ||||||
11 | establishment, licensed truck stop establishment, licensed | ||||||
12 | large truck stop establishment,
licensed
fraternal | ||||||
13 | establishment, or licensed veterans establishment
when | ||||||
14 | conducted in accordance with the Video Gaming Act; and
| ||||||
15 | (8) Savings promotion raffles authorized under Section | ||||||
16 | 5g of the Illinois Banking Act, Section 7008 of the Savings | ||||||
17 | Bank Act, Section 42.7 of the Illinois Credit Union Act, | ||||||
18 | Section 5136B of the National Bank Act (12 U.S.C. 25a), or | ||||||
19 | Section 4 of the Home Owners' Loan Act (12 U.S.C. 1463). | ||||||
20 | (f) Sentence. Syndicated gambling is a Class 3 felony.
| ||||||
21 | (Source: P.A. 98-644, eff. 6-10-14; 99-149, eff. 1-1-16 .)
| ||||||
22 | (720 ILCS 5/28-2) (from Ch. 38, par. 28-2)
| ||||||
23 | Sec. 28-2. Definitions.
| ||||||
24 | (a) A "gambling device" is any clock, tape machine, slot | ||||||
25 | machine or
other machines or device for the reception of money |
| |||||||
| |||||||
1 | or other thing of value
on chance or skill or upon the action | ||||||
2 | of which money or other thing of
value is staked, hazarded, | ||||||
3 | bet, won or lost; or any mechanism, furniture,
fixture, | ||||||
4 | equipment or other device designed primarily for use in a | ||||||
5 | gambling
place. A "gambling device" does not include:
| ||||||
6 | (1) A coin-in-the-slot operated mechanical device | ||||||
7 | played for amusement
which rewards the player with the | ||||||
8 | right to replay such mechanical device,
which device is so | ||||||
9 | constructed or devised as to make such result of the
| ||||||
10 | operation thereof depend in part upon the skill of the | ||||||
11 | player and which
returns to the player thereof no money, | ||||||
12 | property or right to receive money
or property.
| ||||||
13 | (2) Vending machines by which full and adequate return | ||||||
14 | is made for the
money invested and in which there is no | ||||||
15 | element of chance or hazard.
| ||||||
16 | (3) A crane game. For the purposes of this paragraph | ||||||
17 | (3), a "crane
game" is an amusement device involving skill, | ||||||
18 | if it rewards the player
exclusively with merchandise | ||||||
19 | contained within the amusement device proper
and limited to | ||||||
20 | toys, novelties and prizes other than currency, each having
| ||||||
21 | a wholesale value which is not more than $25.
| ||||||
22 | (4) A redemption machine. For the purposes of this | ||||||
23 | paragraph (4), a
"redemption machine" is a single-player or | ||||||
24 | multi-player amusement device
involving a game, the object | ||||||
25 | of which is throwing, rolling, bowling,
shooting, placing, | ||||||
26 | or propelling a ball or other object that is either |
| |||||||
| |||||||
1 | physical or computer generated on a display or with lights | ||||||
2 | into, upon, or
against a hole or other target that is | ||||||
3 | either physical or computer generated on a display or with | ||||||
4 | lights, or stopping, by physical, mechanical, or | ||||||
5 | electronic means, a moving object that is either physical | ||||||
6 | or computer generated on a display or with lights into, | ||||||
7 | upon, or
against a hole or other target that is either | ||||||
8 | physical or computer generated on a display or with lights, | ||||||
9 | provided that all of the following
conditions are met:
| ||||||
10 | (A) The outcome of the game is predominantly | ||||||
11 | determined by the
skill of the player.
| ||||||
12 | (B) The award of the prize is based solely upon the | ||||||
13 | player's
achieving the object of the game or otherwise | ||||||
14 | upon the player's score.
| ||||||
15 | (C) Only merchandise prizes are awarded.
| ||||||
16 | (D) The wholesale value of prizes awarded in lieu | ||||||
17 | of tickets
or tokens for single play of the device does | ||||||
18 | not exceed $25.
| ||||||
19 | (E) The redemption value of tickets, tokens, and | ||||||
20 | other representations
of value, which may be | ||||||
21 | accumulated by players to redeem prizes of greater
| ||||||
22 | value, for a single play of the device does not exceed | ||||||
23 | $25.
| ||||||
24 | (5) Video gaming terminals at a licensed | ||||||
25 | establishment, licensed truck stop establishment, licensed | ||||||
26 | large truck stop establishment,
licensed
fraternal |
| |||||||
| |||||||
1 | establishment, or licensed veterans establishment licensed | ||||||
2 | in accordance with the Video Gaming Act. | ||||||
3 | (a-5) "Internet" means an interactive computer service or | ||||||
4 | system or an
information service, system, or access software | ||||||
5 | provider that provides or
enables computer access by multiple | ||||||
6 | users to a computer server, and includes,
but is not limited | ||||||
7 | to, an information service, system, or access software
provider | ||||||
8 | that provides access to a network system commonly known as the
| ||||||
9 | Internet, or any comparable system or service and also | ||||||
10 | includes, but is not
limited to, a World Wide Web page, | ||||||
11 | newsgroup, message board, mailing list, or
chat area on any | ||||||
12 | interactive computer service or system or other online
service.
| ||||||
13 | (a-6) "Access" and "computer" have the meanings ascribed to | ||||||
14 | them in
Section
16D-2 of this Code.
| ||||||
15 | (b) A "lottery" is any scheme or procedure whereby one or | ||||||
16 | more prizes
are distributed by chance among persons who have | ||||||
17 | paid or promised
consideration for a chance to win such prizes, | ||||||
18 | whether such scheme or
procedure is called a lottery, raffle, | ||||||
19 | gift, sale or some other name, excluding savings promotion | ||||||
20 | raffles authorized under Section 5g of the Illinois Banking | ||||||
21 | Act, Section 7008 of the Savings Bank Act, Section 42.7 of the | ||||||
22 | Illinois Credit Union Act, Section 5136B of the National Bank | ||||||
23 | Act (12 U.S.C. 25a), or Section 4 of the Home Owners' Loan Act | ||||||
24 | (12 U.S.C. 1463).
| ||||||
25 | (c) A "policy game" is any scheme or procedure whereby a | ||||||
26 | person promises
or guarantees by any instrument, bill, |
| |||||||
| |||||||
1 | certificate, writing, token or other
device that any particular | ||||||
2 | number, character, ticket or certificate shall
in the event of | ||||||
3 | any contingency in the nature of a lottery entitle the
| ||||||
4 | purchaser or holder to receive money, property or evidence of | ||||||
5 | debt.
| ||||||
6 | (Source: P.A. 98-31, eff. 6-24-13; 99-149, eff. 1-1-16 .)
| ||||||
7 | (720 ILCS 5/28-3)
(from Ch. 38, par. 28-3)
| ||||||
8 | Sec. 28-3. Keeping a Gambling Place. A "gambling place" is | ||||||
9 | any real
estate, vehicle, boat or any other property whatsoever | ||||||
10 | used for the
purposes of gambling other than gambling conducted | ||||||
11 | in the manner authorized
by the Illinois Riverboat Gambling Act | ||||||
12 | or the Video Gaming Act. Any person who
knowingly permits any | ||||||
13 | premises
or property owned or occupied by him or under his | ||||||
14 | control to be used as a
gambling place commits a Class A | ||||||
15 | misdemeanor. Each subsequent offense is a
Class 4 felony. When | ||||||
16 | any premises is determined by the circuit court to be
a | ||||||
17 | gambling place:
| ||||||
18 | (a) Such premises is a public nuisance and may be proceeded | ||||||
19 | against as such,
and
| ||||||
20 | (b) All licenses, permits or certificates issued by the | ||||||
21 | State of
Illinois or any subdivision or public agency thereof | ||||||
22 | authorizing the
serving of food or liquor on such premises | ||||||
23 | shall be void; and no license,
permit or certificate so | ||||||
24 | cancelled shall be reissued for such premises for
a period of | ||||||
25 | 60 days thereafter; nor shall any person convicted of keeping a
|
| |||||||
| |||||||
1 | gambling place be reissued such license
for one year from his | ||||||
2 | conviction and, after a second conviction of keeping
a gambling | ||||||
3 | place, any such person shall not be reissued such license, and
| ||||||
4 | (c) Such premises of any person who knowingly permits | ||||||
5 | thereon a
violation of any Section of this Article shall be | ||||||
6 | held liable for, and may
be sold to pay any unsatisfied | ||||||
7 | judgment that may be recovered and any
unsatisfied fine that | ||||||
8 | may be levied under any Section of this Article.
| ||||||
9 | (Source: P.A. 96-34, eff. 7-13-09.)
| ||||||
10 | (720 ILCS 5/28-5) (from Ch. 38, par. 28-5)
| ||||||
11 | Sec. 28-5. Seizure of gambling devices and gambling funds.
| ||||||
12 | (a) Every device designed for gambling which is incapable | ||||||
13 | of lawful use
or every device used unlawfully for gambling | ||||||
14 | shall be considered a
"gambling device", and shall be subject | ||||||
15 | to seizure, confiscation and
destruction by the Department of | ||||||
16 | State Police or by any municipal, or other
local authority, | ||||||
17 | within whose jurisdiction the same may be found. As used
in | ||||||
18 | this Section, a "gambling device" includes any slot machine, | ||||||
19 | and
includes any machine or device constructed for the | ||||||
20 | reception of money or
other thing of value and so constructed | ||||||
21 | as to return, or to cause someone
to return, on chance to the | ||||||
22 | player thereof money, property or a right to
receive money or | ||||||
23 | property. With the exception of any device designed for
| ||||||
24 | gambling which is incapable of lawful use, no gambling device | ||||||
25 | shall be
forfeited or destroyed unless an individual with a |
| |||||||
| |||||||
1 | property interest in
said device knows of the unlawful use of | ||||||
2 | the device.
| ||||||
3 | (b) Every gambling device shall be seized and forfeited to | ||||||
4 | the county
wherein such seizure occurs. Any money or other | ||||||
5 | thing of value integrally
related to acts of gambling shall be | ||||||
6 | seized and forfeited to the county
wherein such seizure occurs.
| ||||||
7 | (c) If, within 60 days after any seizure pursuant to | ||||||
8 | subparagraph
(b) of this Section, a person having any property | ||||||
9 | interest in the seized
property is charged with an offense, the | ||||||
10 | court which renders judgment
upon such charge shall, within 30 | ||||||
11 | days after such judgment, conduct a
forfeiture hearing to | ||||||
12 | determine whether such property was a gambling device
at the | ||||||
13 | time of seizure. Such hearing shall be commenced by a written
| ||||||
14 | petition by the State, including material allegations of fact, | ||||||
15 | the name
and address of every person determined by the State to | ||||||
16 | have any property
interest in the seized property, a | ||||||
17 | representation that written notice of
the date, time and place | ||||||
18 | of such hearing has been mailed to every such
person by | ||||||
19 | certified mail at least 10 days before such date, and a
request | ||||||
20 | for forfeiture. Every such person may appear as a party and
| ||||||
21 | present evidence at such hearing. The quantum of proof required | ||||||
22 | shall
be a preponderance of the evidence, and the burden of | ||||||
23 | proof shall be on
the State. If the court determines that the | ||||||
24 | seized property was
a gambling device at the time of seizure, | ||||||
25 | an order of forfeiture and
disposition of the seized property | ||||||
26 | shall be entered: a gambling device
shall be received by the |
| |||||||
| |||||||
1 | State's Attorney, who shall effect its
destruction, except that | ||||||
2 | valuable parts thereof may be liquidated and
the resultant | ||||||
3 | money shall be deposited in the general fund of the county
| ||||||
4 | wherein such seizure occurred; money and other things of value | ||||||
5 | shall be
received by the State's Attorney and, upon | ||||||
6 | liquidation, shall be
deposited in the general fund of the | ||||||
7 | county wherein such seizure
occurred. However, in the event | ||||||
8 | that a defendant raises the defense
that the seized slot | ||||||
9 | machine is an antique slot machine described in
subparagraph | ||||||
10 | (b) (7) of Section 28-1 of this Code and therefore he is
exempt | ||||||
11 | from the charge of a gambling activity participant, the seized
| ||||||
12 | antique slot machine shall not be destroyed or otherwise | ||||||
13 | altered until a
final determination is made by the Court as to | ||||||
14 | whether it is such an
antique slot machine. Upon a final | ||||||
15 | determination by the Court of this
question in favor of the | ||||||
16 | defendant, such slot machine shall be
immediately returned to | ||||||
17 | the defendant. Such order of forfeiture and
disposition shall, | ||||||
18 | for the purposes of appeal, be a final order and
judgment in a | ||||||
19 | civil proceeding.
| ||||||
20 | (d) If a seizure pursuant to subparagraph (b) of this | ||||||
21 | Section is not
followed by a charge pursuant to subparagraph | ||||||
22 | (c) of this Section, or if
the prosecution of such charge is | ||||||
23 | permanently terminated or indefinitely
discontinued without | ||||||
24 | any judgment of conviction or acquittal (1) the
State's | ||||||
25 | Attorney shall commence an in rem proceeding for the forfeiture
| ||||||
26 | and destruction of a gambling device, or for the forfeiture and |
| |||||||
| |||||||
1 | deposit
in the general fund of the county of any seized money | ||||||
2 | or other things of
value, or both, in the circuit court and (2) | ||||||
3 | any person having any
property interest in such seized gambling | ||||||
4 | device, money or other thing
of value may commence separate | ||||||
5 | civil proceedings in the manner provided
by law.
| ||||||
6 | (e) Any gambling device displayed for sale to a riverboat | ||||||
7 | gambling
operation , casino gambling operation, or organization | ||||||
8 | gaming facility or used to train occupational licensees of a | ||||||
9 | riverboat gambling
operation , casino gambling operation, or | ||||||
10 | organization gaming facility as authorized under the Illinois | ||||||
11 | Riverboat Gambling Act is exempt from
seizure under this | ||||||
12 | Section.
| ||||||
13 | (f) Any gambling equipment, devices , and supplies provided | ||||||
14 | by a licensed
supplier in accordance with the Illinois | ||||||
15 | Riverboat Gambling Act which are removed
from a the riverboat , | ||||||
16 | casino, or organization gaming facility for repair are exempt | ||||||
17 | from seizure under this Section.
| ||||||
18 | (g) The following video gaming terminals are exempt from | ||||||
19 | seizure under this Section: | ||||||
20 | (1) Video gaming terminals for sale to a licensed | ||||||
21 | distributor or operator under the Video Gaming Act. | ||||||
22 | (2) Video gaming terminals used to train licensed | ||||||
23 | technicians or licensed terminal handlers. | ||||||
24 | (3) Video gaming terminals that are removed from a | ||||||
25 | licensed establishment, licensed truck stop establishment, | ||||||
26 | licensed large truck stop establishment,
licensed
|
| |||||||
| |||||||
1 | fraternal establishment, or licensed veterans | ||||||
2 | establishment for repair. | ||||||
3 | (h) Property seized or forfeited under this Section is | ||||||
4 | subject to reporting under the Seizure and Forfeiture Reporting | ||||||
5 | Act. | ||||||
6 | (Source: P.A. 100-512, eff. 7-1-18 .)
| ||||||
7 | (720 ILCS 5/28-7)
(from Ch. 38, par. 28-7)
| ||||||
8 | Sec. 28-7. Gambling contracts void.
| ||||||
9 | (a) All promises, notes, bills, bonds, covenants, | ||||||
10 | contracts, agreements,
judgments, mortgages, or other | ||||||
11 | securities or conveyances made, given,
granted, drawn, or | ||||||
12 | entered into, or executed by any person whatsoever,
where the | ||||||
13 | whole or any part of the consideration thereof is for any
money | ||||||
14 | or thing of value, won or obtained in violation of any Section | ||||||
15 | of
this Article are null and void.
| ||||||
16 | (b) Any obligation void under this Section may be set aside | ||||||
17 | and vacated
by any court of competent jurisdiction, upon a | ||||||
18 | complaint filed for that
purpose, by the person so granting, | ||||||
19 | giving, entering into, or executing the
same, or by his | ||||||
20 | executors or administrators, or by any creditor, heir,
legatee, | ||||||
21 | purchaser or other person interested therein; or if a judgment,
| ||||||
22 | the same may be set aside on motion of any person stated above, | ||||||
23 | on due
notice thereof given.
| ||||||
24 | (c) No assignment of any obligation void under this Section | ||||||
25 | may in any
manner affect the defense of the person giving, |
| |||||||
| |||||||
1 | granting, drawing, entering
into or executing such obligation, | ||||||
2 | or the remedies of any person interested
therein.
| ||||||
3 | (d) This Section shall not prevent a licensed owner of a | ||||||
4 | riverboat
gambling operation , a casino gambling operation, or | ||||||
5 | an organization gaming licensee under the Illinois Gambling
Act | ||||||
6 | and the Illinois Horse Racing Act of 1975 from instituting a | ||||||
7 | cause of
action to collect any amount due and owing under an | ||||||
8 | extension of credit to a
riverboat gambling patron as | ||||||
9 | authorized under Section 11.1 of the Illinois
Riverboat | ||||||
10 | Gambling Act.
| ||||||
11 | (Source: P.A. 87-826.)
| ||||||
12 | Section 35-85. The Payday Loan Reform Act is amended by | ||||||
13 | changing Section 3-5 as follows: | ||||||
14 | (815 ILCS 122/3-5)
| ||||||
15 | Sec. 3-5. Licensure. | ||||||
16 | (a) A license to make a payday loan shall state the | ||||||
17 | address,
including city and state, at which
the business is to | ||||||
18 | be conducted and shall state fully the name of the licensee.
| ||||||
19 | The license shall be conspicuously posted in the place of | ||||||
20 | business of the
licensee and shall not be transferable or | ||||||
21 | assignable.
| ||||||
22 | (b) An application for a license shall be in writing and in | ||||||
23 | a form
prescribed by the Secretary. The Secretary may not issue | ||||||
24 | a payday loan
license unless and until the following findings |
| |||||||
| |||||||
1 | are made:
| ||||||
2 | (1) that the financial responsibility, experience, | ||||||
3 | character, and general
fitness of the applicant are such as | ||||||
4 | to command the confidence of the public
and to warrant the | ||||||
5 | belief that the business will be operated lawfully and
| ||||||
6 | fairly and within the provisions and purposes of this Act; | ||||||
7 | and
| ||||||
8 | (2) that the applicant has submitted such other | ||||||
9 | information as the
Secretary may deem necessary.
| ||||||
10 | (c) A license shall be issued for no longer than one year, | ||||||
11 | and no renewal
of a license may be provided if a licensee has | ||||||
12 | substantially violated this
Act and has not cured the violation | ||||||
13 | to the satisfaction of the Department.
| ||||||
14 | (d) A licensee shall appoint, in writing, the Secretary as | ||||||
15 | attorney-in-fact
upon whom all lawful process against the | ||||||
16 | licensee may be served with the
same legal force and validity | ||||||
17 | as if served on the licensee. A copy of the
written | ||||||
18 | appointment, duly certified, shall be filed in the office of | ||||||
19 | the
Secretary, and a copy thereof certified by the Secretary | ||||||
20 | shall be sufficient
evidence to subject a licensee to | ||||||
21 | jurisdiction in a court of law. This appointment shall remain | ||||||
22 | in effect while any liability remains
outstanding in this State | ||||||
23 | against the licensee. When summons is served upon
the Secretary | ||||||
24 | as attorney-in-fact for a licensee, the Secretary shall | ||||||
25 | immediately
notify the licensee by registered mail, enclosing | ||||||
26 | the summons and specifying
the hour and day of service.
|
| |||||||
| |||||||
1 | (e) A licensee must pay an annual fee of $1,000. In | ||||||
2 | addition to the
license fee, the reasonable expense of any | ||||||
3 | examination or hearing
by the Secretary under any provisions of | ||||||
4 | this Act shall be borne by
the licensee. If a licensee fails to | ||||||
5 | renew its license by December 1,
its license
shall | ||||||
6 | automatically expire; however, the Secretary, in his or her | ||||||
7 | discretion,
may reinstate an expired license upon:
| ||||||
8 | (1) payment of the annual fee within 30 days of the | ||||||
9 | date of
expiration; and
| ||||||
10 | (2) proof of good cause for failure to renew.
| ||||||
11 | (f) Not more than one place of business shall be maintained | ||||||
12 | under the
same license, but the Secretary may issue more than | ||||||
13 | one license to the same
licensee upon compliance with all the | ||||||
14 | provisions of this Act governing
issuance of a single license. | ||||||
15 | The location, except those locations already in
existence as of | ||||||
16 | June 1, 2005, may not be within one mile of a
horse race track | ||||||
17 | subject to the Illinois Horse Racing Act of 1975,
within one | ||||||
18 | mile of a facility at which gambling is conducted under the | ||||||
19 | Illinois
Riverboat Gambling Act, within one mile of the | ||||||
20 | location at which a
riverboat subject to the Illinois Riverboat | ||||||
21 | Gambling Act docks, or within one mile of
any State of Illinois | ||||||
22 | or United States military base or naval installation.
| ||||||
23 | (g) No licensee shall conduct the business of making loans | ||||||
24 | under this
Act within any office, suite, room, or place of | ||||||
25 | business in which (1) any loans are offered or made under the | ||||||
26 | Consumer Installment Loan Act other than title secured loans as |
| |||||||
| |||||||
1 | defined in subsection (a) of Section 15 of the Consumer | ||||||
2 | Installment Loan Act and governed by Title 38, Section 110.330 | ||||||
3 | of the Illinois Administrative Code or (2) any other
business | ||||||
4 | is solicited or engaged in unless the other business is | ||||||
5 | licensed by the Department or, in the opinion of the Secretary, | ||||||
6 | the
other business would not be contrary to the best interests | ||||||
7 | of consumers and
is authorized by the Secretary in writing.
| ||||||
8 | (g-5) Notwithstanding subsection (g) of this Section, a | ||||||
9 | licensee may obtain a license under the Consumer Installment | ||||||
10 | Loan Act (CILA) for the exclusive purpose and use of making | ||||||
11 | title secured loans, as defined in subsection (a) of Section 15 | ||||||
12 | of CILA and governed by Title 38, Section 110.300 of the | ||||||
13 | Illinois Administrative Code. A licensee may continue to | ||||||
14 | service Consumer Installment Loan Act loans that were | ||||||
15 | outstanding as of the effective date of this amendatory Act of | ||||||
16 | the 96th General Assembly. | ||||||
17 | (h) The Secretary shall maintain a list of licensees that | ||||||
18 | shall be
available to interested consumers and lenders and the | ||||||
19 | public. The Secretary
shall maintain a toll-free number whereby | ||||||
20 | consumers may obtain
information about licensees. The | ||||||
21 | Secretary shall also establish a complaint
process under which | ||||||
22 | an aggrieved consumer
may file a complaint against a licensee | ||||||
23 | or non-licensee who violates any
provision of this Act.
| ||||||
24 | (Source: P.A. 100-958, eff. 8-19-18.) | ||||||
25 | Section 35-90. The Travel Promotion Consumer Protection |
| |||||||
| |||||||
1 | Act is amended by changing Section 2 as follows:
| ||||||
2 | (815 ILCS 420/2) (from Ch. 121 1/2, par. 1852)
| ||||||
3 | Sec. 2. Definitions.
| ||||||
4 | (a) "Travel promoter" means a person, including a tour | ||||||
5 | operator, who sells,
provides, furnishes, contracts for, | ||||||
6 | arranges or advertises that he or she will
arrange wholesale or | ||||||
7 | retail transportation by air, land, sea or navigable
stream, | ||||||
8 | either separately or in conjunction with other services. | ||||||
9 | "Travel
promoter" does not include (1) an air carrier; (2) a | ||||||
10 | sea carrier; (3) an
officially appointed agent of an air | ||||||
11 | carrier who is a member in good standing
of the Airline | ||||||
12 | Reporting Corporation; (4) a travel promoter who has in
force | ||||||
13 | $1,000,000 or more of liability insurance coverage for | ||||||
14 | professional
errors and omissions and a surety bond or | ||||||
15 | equivalent surety in the amount of
$100,000 or more for the | ||||||
16 | benefit of consumers in the event of a bankruptcy on
the part | ||||||
17 | of the travel promoter; or (5) a riverboat subject to | ||||||
18 | regulation under
the Illinois Riverboat Gambling Act.
| ||||||
19 | (b) "Advertise" means to make any representation in the | ||||||
20 | solicitation of
passengers and includes communication with | ||||||
21 | other members of the same
partnership, corporation, joint | ||||||
22 | venture, association, organization, group or
other entity.
| ||||||
23 | (c) "Passenger" means a person on whose behalf money or | ||||||
24 | other
consideration has been given or is to be given to | ||||||
25 | another, including
another member of the same partnership, |
| |||||||
| |||||||
1 | corporation, joint venture,
association, organization, group | ||||||
2 | or other entity, for travel.
| ||||||
3 | (d) "Ticket or voucher" means a writing or combination of | ||||||
4 | writings which
is itself good and sufficient to obtain
| ||||||
5 | transportation and other services for which the passenger has | ||||||
6 | contracted.
| ||||||
7 | (Source: P.A. 91-357, eff. 7-29-99.)
| ||||||
8 | (30 ILCS 105/5.490 rep.) | ||||||
9 | Section 35-95. The State Finance Act is amended by | ||||||
10 | repealing Section 5.490. | ||||||
11 | (230 ILCS 5/2.1 rep.) | ||||||
12 | (230 ILCS 5/54 rep.) | ||||||
13 | Section 35-100. The Illinois Horse Racing Act of 1975 is | ||||||
14 | amended by repealing Sections 2.1 and 54. | ||||||
15 | Article 99. Severability; Effective Date | ||||||
16 | Section 99-95. No acceleration or delay. Where this Act | ||||||
17 | makes changes in a statute that is represented in this Act by | ||||||
18 | text that is not yet or no longer in effect (for example, a | ||||||
19 | Section represented by multiple versions), the use of that text | ||||||
20 | does not accelerate or delay the taking effect of (i) the | ||||||
21 | changes made by this Act or (ii) provisions derived from any | ||||||
22 | other Public Act. |
| |||||||
| |||||||
1 | Section 99-97. Severability. The provisions of this Act are | ||||||
2 | severable under Section 1.31 of the Statute on Statutes. | ||||||
3 | Section 99-99. Effective date. This Act takes effect upon | ||||||
4 | becoming law, except that the changes made to Section 2 of the | ||||||
5 | Use Tax Act take effect on January 1, 2020. |