TITLE 11: ALCOHOL, HORSE RACING, LOTTERY, AND VIDEO GAMING
Section 1325.10 Stable Enclosures Fenced
All stable enclosures must be properly fenced and all race track operators shall control entries and departures to said area. A watchman shall grant entry only to those persons properly identified. A record shall be kept of all visitors lacking proper credentials. They shall be admitted only after approval is given by the state steward or racing secretary.
Section 1325.20 Report of Arrival and Departure of Horses
a) All horses arriving or leaving a race meeting must be registered with a gateman. Upon entering, a horse's health certificate must be turned in at the gate.
b) The departure slip must be signed by the racing secretary before horses can be moved off the grounds. This slip must be collected by the gateman.
Section 1325.30 Stable Area Security
a) Each race track operator shall furnish gatemen and night watchmen for all stable enclosures. The operator shall furnish to the state steward a complete tabulation showing name, duty, place stationed, and portions of enclosures supervised by such gatemen and night watchmen. In the event horses are stabled outside the race track, that are eligible to race at a meeting of the race track operator, the same precautions apply.
b) The race track operator shall also employ a sufficient number of guards to patrol the stable areas and make investigations.
c) A guard shall be hired to stand watch at the State Detention Barn and to transport samples to the State Testing Laboratories.
(Source: Amended at 4 Ill. Reg. 41, p. 164, effective September 26, 1980)
Section 1325.40 Policing of Premises
The race track operator shall provide a sufficient number of guards and also watchmen to maintain order on all parts of the racing enclosure. No tipsters shall be allowed on any part of the licensed premises. No groom or stable attendant shall loiter in the betting ring or any place else with the evident intention of making tips for remunerations or for free. Anyone so found shall be brought to the stewards and his identification shall be taken up. Said offender will then be excluded from the premises. A written report shall be made by the stewards to said offender's employer; any employer continuing to harbor or employ any such person so reported will be suspended, at the discretion of the stewards.
(Source: Amended at 4 Ill. Reg. 41, p. 164, effective September 26, 1980)
Section 1325.50 Admission to Parts of Premises
a) Only the following listed persons shall be entitled to enter the stable area of a race track operator: members, officers and employees of the Board who must show their identification cards; management and employees performing duties therein; racing officials; police officers; owners, trainers, grooms and others performing official duties in the stable area and who possess a valid license from the Board.
b) Except that the race track operator may authorize the entry of other persons, subject to the following minimum conditions:
1) that such authorized persons be required to sign a daily guest log, and record the time of entry and the time of departure;
2) that such authorized persons be required to indicate the name of the person whom they are visiting.
c) The race track operator shall adopt such rules and procedures as deemed necessary to protect the security of the stable area and to prevent the entry of unauthorized persons to that portion of the premises.
d) Any person violating this rule shall be evicted from the licensed premises by the race track operator and thereafter denied admission as a patron or otherwise to any portion of the licensed premises.
(Source: Amended March 14, 1975; filed and effective March 27, 1975)
Section 1325.60 Identification Cards and Badges (Repealed)
(Source: Repealed at 37 Ill. Reg. 20406, effective December 16, 2013)
Section 1325.70 Admission Statements
Each race track operator must prepare daily an itemized, certified admission statement showing:
a) A summary, separating clubhouse and grandstand, showing number of fully paid admissions, complimentary admissions, service charge tickets and tax free admission for officials, corporation officers, press, horsemen, employees, racing officials and/or other persons entering on tax exempt admissions; also, the total amount from fully paid tickets, from complimentary or service charge tickets, and all other amounts received on account of admissions or taxes and the totals therefrom of the amount due the federal government and the amount due the state on account of the 40 cents admission ticket tax.
b) Such summary shall also include a report of the daily turnstile reconciliations with the actual count using number and location of turnstiles, with notations listing discrepancies, if any.
(Editor's Note: Section 25 of the Illinois Horse Racing Act of 1975 (Ill. Rev. Stat. 1979 ch. 8 par. 37-25) now provides for a 15 cents admission tax instead of 40 cents)
Section 1325.80 Admissions Tax
a) The race track operator shall pay to the Board at such time or times as the Board shall prescribe, the sum of 15 cents for each person entering the grounds or enclosure of the race track operator upon a ticket of admission. If tickets are issued for more than one day, then the sum of 15 cents shall be paid for each person using the ticket each day that the ticket is used. No charge shall be made on tickets issued to and in the name of directors, officers, partners, agents or employees of the race track operator, or to owners, trainers and drivers and their employees, or to any person or persons entering the grounds for the transaction of business in connection with the race meeting. No charge shall be made on tax exempt tickets of admission issued by the Board.
b) Pursuant to subsection (a), the State Director of Mutuels shall direct and supervise the conduct of the admissions department during each race meeting. The State Director shall be empowered to direct the race track operator to adopt, subject to the approval of the Board, procedures, methods and systems as may be deemed necessary to ensure strict compliance with the rules and regulations of the Board.
c) Intertrack wagering location licensees shall pay to the Board, within 48 hours, any admission taxes due to local municipalities and counties.
d) The Board shall remit monthly any admission taxes due to local municipalities and counties.
(Source: Amended at 35 Ill. Reg. 8504, effective May 23, 2011)
Section 1325.90 Admissions Records
a) The race track operator shall keep accurate books and records showing total attendance, admissions, both paid and complimentary, the number of taxable and tax free admissions and the gross receipts from admissions for each racing day of a meeting. These books and records shall be open to the Board and its duly authorized representatives for examinations and checks to ascertain the amount of taxes due and whether or not such taxes have been paid.
b) All such reports shall be delivered to the Board before 2 p.m. on the following day, when day programs are run, and before 6 p.m. on the following day, when night programs are run. The weekly reports previously mentioned shall be a complete consolidation of all daily reports.
Section 1325.100 Board Approval of Tickets and Credentials
a) The secretary of the Board must approve all race track operators' proposed tickets and credentials before an order can be placed with a printer or supplier.
b) All tax exempt tickets or credentials of admission for a race meeting shall be designed to include a serial or control number and code letter or number designating classification. These credentials and/or tickets are to be designed so that they cannot be used for admission more than once on any one racing day and applicable only to the current racing day.
c) All tax exempt tickets and credentials shall carry in bold type: "Not transferable and will be revoked if transferred."
d) The following shall be printed on all taxable admission tickets and credentials including complimentary, service charge and/or reduced rates of admission: "state tax 40 cents."
(Editor's Note: Section 25 of the Illinois Horse Racing Act of 1975 (Ill. Rev. Stat. 1979, chap. 8 par. 37-25) now provides for a 15 cents admission tax instead of 40 cents)
Section 1325.110 Credential and Ticket Specimens
a) The operator shall require each printer or other supplier to file with the Board certified copies of all manifests, showing serial number and the various types of admission tickets and credentials, including tax exempt and taxable, furnished to the track immediately after they are ordered.
b) Each operator must file a certified gate card, showing in complete detail specimen tickets and credentials, with the secretary of the Board at least 10 days before the opening of a race meeting. Said tickets and credentials must be approved by the Board secretary before they can be sold or distributed by the operator.
Section 1325.120 Tax Exempt Credentials
a) The racing secretary shall issue tax exempt credentials of admissions only to those persons showing a current license or receipt therefore, and such others as may be authorized by the secretary of the Board.
b) Designated employees and officials of the race track may issue tax exempt credentials for employee admission, subject to requirements, restrictions and limitations as set forth in each respective classification as follows:
1) Regular employee's tax exempt admission credentials shall be issued only to persons directly on the operator's payroll, and actively employed during the race meeting.
2) Concessionaire tax exempt admission credentials shall be issued only to persons actually on concessionaire payroll and working during the race meeting. Concession tax exempt employee credentials shall be issued only with the use of a large round identification button, provided by the concessionaire, showing the employee's concession number and name. Said button shall be attached to a garment and prominently worn.
c) Designated employees and officials of the operator and in behalf of the operator, must file requisitions with the secretary of the Board in order to obtain authorization for the issuance of tax exempt tickets or credentials of admission to members of the working press, service employees, officials, and to persons having official business at the track during a race meeting. Said requisition prescribed by the secretary of the Board shall be submitted in duplicate under the signature of the head of the department along with duplicate listing of passes requested, and shall be subject to approval by the secretary of the Board.
d) The following requirements, restrictions and limitations shall be observed in the issuance of tax exempt admission credentials in the classification as hereinafter set forth.
1) Service employee's tax exempt admission credentials shall be issued only to persons actually engaged in providing service at a race meeting for a contractor, service company, public utility or others employed during a race meeting. Request for credentials must be made on purveyor's official stationery under duly authorized signature setting forth name of each such employee, duties and justification for each pass requested.
2) Business tax exempt admission credentials may only be issued to persons having official business at the track during racing hours and not classified as service employees. Requests for such credentials must be made on company or agency official stationery under the signature of ranking official, setting forth the name of each person for whom a pass is requested, along with duties and justifications.
3) Press tax exempt credentials may only be issued to members of the working press when requested on the publication's official stationery under the signature of the editor or manager. All requests shall be subject to limitations based on circulation.
4) Official tax exempt credentials may only be issued to corporate officials and directors of the track, racing officials and to such others (e.g., out-of-state racing officials and/or commission members) which are supported with proper identification.
(Source: Amended at 15 Ill. Reg. 5748, effective April 4, 1991)
Section 1325.130 Tax Exempt Credentials Report (Repealed)
(Source: Repealed at 14 Ill. Reg. 17665, effective October 16, 1990)
Section 1325.140 Track Responsible for Credentials
a) The operator and his duly appointed issuing agents and/or employees issuing tax exempt credentials in behalf of the Board shall be held accountable for all tax exempt tickets and credentials received, issued, voided and on hand until the final audit has been completed by representatives of the Board.
b) All unissued and voided tax exempt tickets and credentials shall be retained until they are released by the Secretary of the Board. Upon release, they are to be destroyed by burning.
Section 1325.150 Board Access to Records
a) Representatives of the Board shall have access to all payrolls and other supporting evidence to verify the eligibility of all holders of tax exempt tickets and/or credentials.
b) The operator shall be subject to the payment of 40 cents state tax on all disallowed tax exempt tickets or credentials, issued, requisitioned or unaccounted for by the operator. Additional assessment for unaccounted and disallowed tax exempt tickets or credentials will be computed on the basis of 40 cents for each such ticket multiplied by the number of racing days granted to the operator or on a daily usage basis if certified to by a Certified Public Accountant.
(Editor's Note: The Illinois Horse Racing Act of 1975 (Ill. Rev. Stat. 1979, chap. 8 par. 37-25) now provides for a 15 cents admissions tax instead of 40 cents)
Section 1325.160 Turnstiles and Electronic Scanning Devices
All gates for the admission of patrons shall have turnstiles equipped with meters or electronic scanning devices, and the turnstiles or electronic scanning devices must be numbered consecutively or have other means of individual identification. The race track operator shall test the equipment at the opening of each racing day. The test is to be made under the supervision and direction of the Board or such agents as the Board may appoint. A daily reconciliation is to show a beginning reading and final reading of each device, the total admitted, and also a classified breakdown of all types of admittance. The operator must employ methods, subject to the approval of the Board, to record serial numbers and code letters or numbers each day a tax exempt ticket or credential is used for admittance, in order to substantiate all tax exempt admissions.
(Source: Amended at 31 Ill. Reg. 15099, effective November 1, 2007)
Section 1325.170 Admission to Track
a) No person shall be admitted to any race track after the admission gates have been manned and until the sixth race is run, except by tax exempt ticket or credentials or the payment of 40 cents state tax.
b) The operator must employ methods and procedures in coordination with the start of manning admission gates each day to conduct a thorough check of admission enclosure areas allowing only those persons to remain who produce tax exempt credentials of admission. All others shall be escorted to the gate and readmitted only through turnstiles on admissions subject to 40 cents state tax.
(Editor's Note: The Illinois Horse Racing Act of 1975 (Ill. Rev. Stat. 1979, ch. 8, par. 37-25) now provides for a 15 cents admission tax instead of 40 cents)
Section 1325.180 Revocation of Credentials
a) It shall be the duty of each operator to revoke and take up all tax exempt tickets and/or credentials immediately of all employees who have been terminated or leave employment and all others whose admission credentials have been revoked by the track operator, and/or the Board. All such tickets and/or credentials shall be submitted to the Board's admission revenue representative.
b) Two copies of each revocation order, prescribed by the Board, duly signed by the head of the department authorizing revocation, shall be submitted to the Board's admission revenue representative. Said order to state the reasons for the revocation.
Section 1325.190 Inspections and Searches (Repealed)
(Source: Repealed at 32 Ill. Reg. 16498, effective October 1, 2008)
Section 1325.200 Investigative Authority
The Chief Investigator of the Illinois Racing Board and Special Agents of the Illinois Bureau of Investigation, or other designees of the Department of Law Enforcement assigned to assist the Chief Investigator, shall have the authority to conduct investigations concerning all matters within the jurisdiction of the Illinois Racing Board.
(Source: Added October 25, 1973; filed November 26, 1973)