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90_HB1415
230 ILCS 20/5 from Ch. 120, par. 1055
230 ILCS 25/3 from Ch. 120, par. 1103
230 ILCS 30/9 from Ch. 120, par. 1129
Amends the Illinois Pull Tabs and Jar Games Act, the
Bingo License and Tax Act, and the Charitable Games Act.
Reduces the tax imposed under the Illinois Pull Tabs and Jar
Games Act and the Bingo License and Tax Act from 5% to 2.5%
for licensees that devote their proceeds primarily to the
education of children. Reduces the tax imposed under the
Charitable Games Act from 3% to 1.5% for licensees that
devote their proceeds primarily to the education of children.
Effective immediately.
LRB9003561KDks
LRB9003561KDks
1 AN ACT in relation to taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Pull Tabs and Jar Games Act is
5 amended by changing Section 5 as follows:
6 (230 ILCS 20/5) (from Ch. 120, par. 1055)
7 Sec. 5. There shall be paid to the Department of Revenue
8 5%, or 2.5% in the case of licensees that devote their
9 proceeds primarily to the education of children, of the gross
10 proceeds of any pull tabs and jar games conducted under this
11 Act. Such payments shall be made 4 times per year, between
12 the first and the 20th day of April, July, October and
13 January. Payment must be made by money order or certified
14 check. Accompanying each payment shall be a report, on forms
15 provided by the Department of Revenue, listing the number of
16 drawings conducted, the gross income derived therefrom and
17 such other information as the Department of Revenue may
18 require. Failure to submit either the payment or the report
19 within the specified time shall result in automatic
20 revocation of the license. All payments made to the
21 Department of Revenue under this Act shall be deposited as
22 follows:
23 (a) 50% shall be deposited in the Common School Fund;
24 and
25 (b) 50% shall be deposited in the Illinois Gaming Law
26 Enforcement Fund. Of the monies deposited in the Illinois
27 Gaming Law Enforcement Fund under this Section, the General
28 Assembly shall appropriate two-thirds to the Department of
29 Revenue, Department of State Police and the Office of the
30 Attorney General for State law enforcement purposes, and
31 one-third shall be appropriated to the Department of Revenue
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1 for the purpose of distribution in the form of grants to
2 counties or municipalities for law enforcement purposes. The
3 amounts of grants to counties or municipalities shall bear
4 the same ratio as the number of licenses issued in counties
5 or municipalities bears to the total number of licenses
6 issued in the State. In computing the number of licenses
7 issued in a county, licenses issued for locations within a
8 municipality's boundaries shall be excluded.
9 The Department of Revenue shall license suppliers and
10 manufacturers of pull tabs and jar games at an annual fee of
11 $5,000. Suppliers and manufacturers shall meet the
12 requirements and qualifications established by rule by the
13 Department. Licensed manufacturers shall sell pull tabs and
14 jar games only to licensed suppliers. Licensed suppliers
15 shall buy pull tabs and jar games only from licensed
16 manufacturers and shall sell pull tabs and jar games only to
17 licensed organizations. Licensed organizations shall buy pull
18 tabs and jar games only from licensed suppliers.
19 The Department of Revenue shall adopt by rule minimum
20 quality production standards for pull tabs and jar games. In
21 determining such standards, the Department shall consider the
22 standards adopted by the National Association of Gambling
23 Regulatory Agencies and the National Association of
24 Fundraising Ticket Manufacturers. Such standards shall
25 include the name of the supplier which shall appear in plain
26 view to the casual observer on the face side of each pull tab
27 ticket and on each jar game ticket. The pull tab ticket
28 shall contain the name of the game, the selling price of the
29 ticket, the amount of the prize and the serial number of the
30 ticket. The back side of a pull tab ticket shall contain a
31 series of perforated tabs marked "open here". The logo of
32 the manufacturer shall be clearly visible on each jar game
33 ticket.
34 The Department of Revenue shall adopt rules necessary to
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1 provide for the proper accounting and control of activities
2 under this Act, to ensure that the proper taxes are paid,
3 that the proceeds from the activities under this Act are used
4 lawfully, and to prevent illegal activity associated with the
5 use of pull tabs and jar games.
6 The provisions of Section 2a of the Retailers' Occupation
7 Tax Act pertaining to the furnishing of a bond or other
8 security are incorporated by reference into this Act and are
9 applicable to licensees under this Act as a precondition of
10 obtaining a license under this Act. The provisions of
11 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a,
12 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax
13 Act, and Section 3-7 of the Uniform Penalty and Interest Act,
14 which are not inconsistent with this Act shall apply, as far
15 as practicable, to the subject matter of this Act to the same
16 extent as if such provisions were included in this Act. For
17 the purposes of this Act, references in such incorporated
18 Sections of the Retailers' Occupation Tax Act to retailers,
19 sellers or persons engaged in the business of selling
20 tangible personal property means persons engaged in
21 conducting pull tabs and jar games and references in such
22 incorporated Sections of the Retailers' Occupation Tax Act to
23 sales of tangible personal property mean the conducting of
24 pull tabs and jar games and the making of charges for
25 participating in such drawings.
26 (Source: P.A. 87-205; 87-895.)
27 Section 10. The Bingo License and Tax Act is amended by
28 changing Section 3 as follows:
29 (230 ILCS 25/3) (from Ch. 120, par. 1103)
30 Sec. 3. There shall be paid to the Department of Revenue,
31 5%, or 2.5% in the case of licensees that devote their
32 proceeds primarily to the education of children, of the gross
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1 proceeds of any game of bingo conducted under the provision
2 of this Act. Such payments shall be made 4 times per year,
3 between the first and the 20th day of April, July, October
4 and January. Payment must be by money order or certified
5 check. Accompanying each payment shall be a report, on forms
6 provided by the Department of Revenue, listing the number of
7 games conducted, the gross income derived and such other
8 information as the Department of Revenue may require.
9 Failure to submit either the payment or the report within the
10 specified time may result in suspension or revocation of the
11 license.
12 The provisions of Section 2a of the Retailers' Occupation
13 Tax Act pertaining to the furnishing of a bond or other
14 security are incorporated by reference into this Act and are
15 applicable to licensees under this Act as a precondition of
16 obtaining a license under this Act. The Department shall
17 establish by rule the standards and criteria it will use in
18 determining whether to require the furnishing of a bond or
19 other security, the amount of such bond or other security,
20 whether to require the furnishing of an additional bond or
21 other security by a licensee, and the amount of such
22 additional bond or other security. Such standards and
23 criteria may include payment history, general financial
24 condition or other factors which may pose risks to insuring
25 the payment to the Department of Revenue, of applicable
26 taxes. Such rulemaking is subject to the provisions of the
27 Illinois Administrative Procedure Act. The provisions of
28 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
29 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act
30 which are not inconsistent with this Act, and Section 3-7 of
31 the Uniform Penalty and Interest Act shall apply, as far as
32 practicable, to the subject matter of this Act to the same
33 extent as if such provisions were included in this Act. Tax
34 returns filed pursuant to this Act shall not be confidential
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1 and shall be available for public inspection. For the
2 purposes of this Act, references in such incorporated
3 Sections of the Retailers' Occupation Tax Act to retailers,
4 sellers or persons engaged in the business of selling
5 tangible personal property means persons engaged in
6 conducting bingo games, and references in such incorporated
7 Sections of the Retailers' Occupation Tax Act to sales of
8 tangible personal property mean the conducting of bingo games
9 and the making of charges for playing such games.
10 One-half of all of the sums collected under this Section
11 shall be deposited into the Mental Health Fund and 1/2 of all
12 of the sums collected under this Section shall be deposited
13 in the Common School Fund.
14 (Source: P.A. 87-205; 87-895.)
15 Section 15. The Charitable Games Act is amended by
16 changing Section 9 as follows:
17 (230 ILCS 30/9) (from Ch. 120, par. 1129)
18 Sec. 9. There shall be paid to the Department of Revenue,
19 3%, or 1.5% in the case of licensees that devote their
20 proceeds primarily to the education of children, of the gross
21 proceeds of charitable games conducted under the provisions
22 of this Act. Such payments shall be made within 30 days
23 after the completion of the games. Payment must be by money
24 order or certified check. Accompanying each payment shall be
25 a report, on forms provided by the Department of Revenue,
26 listing the games conducted, the gross income derived and
27 such other information as the Department of Revenue may
28 require. Failure to submit either the payment or the report
29 within the specified time may result in suspension or
30 revocation of the license and may be used in future
31 considerations for renewal of the license.
32 The provisions of Section 2a of the Retailers' Occupation
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1 Tax Act pertaining to the furnishing of a bond or other
2 security are incorporated by reference into this Act and are
3 applicable to licensees under this Act as a precondition of
4 obtaining a license under this Act. For purposes of this Act
5 gross proceeds shall be defined as all chips, scrip or other
6 form of play money purchased or any fee or donation for
7 admission or entry into such games. The Department shall
8 establish by rule the standards and criteria it will use in
9 determining whether to require the furnishing of a bond or
10 other security, the amount of such bond or other security,
11 whether to require the furnishing of an additional bond or
12 other security by a licensee, and the amount of such
13 additional bond or other security. Such standards and
14 criteria may include payment history, general financial
15 condition or other factors which may pose risks to insuring
16 the payment to the Department of Revenue, of applicable
17 taxes. Such rulemaking is subject to the provisions of the
18 Illinois Administrative Procedure Act. The provisions of
19 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
20 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act,
21 and Section 3-7 of the Uniform Penalty and Interest Act,
22 which are not inconsistent with this Act shall apply, as far
23 as practicable, to the subject matter of this Act to the same
24 extent as if such provisions were included in this Act.
25 Financial reports filed pursuant to this Act shall not be
26 confidential and shall be available for public inspection.
27 For the purposes of this Act, references in such incorporated
28 Sections of the Retailers' Occupation Tax Act to retailers,
29 sellers or persons engaged in the business of selling
30 tangible personal property means persons engaged in
31 conducting charitable games, and references in such
32 incorporated Sections of the Retailers' Occupation Tax Act to
33 sales of tangible personal property mean the conducting of
34 charitable games and the making of charges for playing such
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1 games.
2 All of the sums collected under this Section shall be
3 deposited into the Illinois Gaming Law Enforcement Fund of
4 the State Treasury.
5 (Source: P.A. 87-205; 87-895.)
6 Section 99. Effective date. This Act takes effect upon
7 becoming law.