104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3022
 
Introduced 1/28/2026, by Sen. Adriane Johnson
 
SYNOPSIS AS INTRODUCED:
 
230 ILCS 10/13  from Ch. 120, par. 2413
    Amends the Illinois Gambling Act. Provides that from the tax revenue from riverboat or casino gambling deposited into the State Gaming Fund, an additional amount equal to 0.50% of the adjusted gross receipts generated by a riverboat in the City of Waukegan shall be divided and remitted monthly to the Lake County State's Attorney Office for the Lake County State's Attorney's Gun Violence Prevention Initiative and community violence intervention partners with at least 0.40% directly funding the Lake County State's Attorney's Gun Violence Prevention Initiative.


LRB104 17438 LNS 30863 b

 
 
A BILL FOR
 
SB3022LRB104 17438 LNS 30863 b

1    AN ACT concerning gaming.
 
2    Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly:
 
4    Section 5. The Illinois Gambling Act is amended by 
5changing Section 13 as follows:
 
6    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
7    Sec. 13. Wagering tax; rate; distribution. 
8    (a) Until January 1, 1998, a tax is imposed on the adjusted 
9gross receipts received from gambling games authorized under 
10this Act at the rate of 20%.
11    (a-1) From January 1, 1998 until July 1, 2002, a privilege 
12tax is imposed on persons engaged in the business of 
13conducting riverboat gambling operations, based on the 
14adjusted gross receipts received by a licensed owner from 
15gambling games authorized under this Act at the following 
16rates:
17        15% of annual adjusted gross receipts up to and 
18    including $25,000,000;
19        20% of annual adjusted gross receipts in excess of 
20    $25,000,000 but not exceeding $50,000,000;
21        25% of annual adjusted gross receipts in excess of 
22    $50,000,000 but not exceeding $75,000,000;
23        30% of annual adjusted gross receipts in excess of 
 
 
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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 
5is imposed on persons engaged in the business of conducting 
6riverboat gambling operations, other than licensed managers 
7conducting riverboat gambling operations on behalf of the 
8State, based on the adjusted gross receipts received by a 
9licensed owner from gambling games authorized under this Act 
10at 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 
26on persons engaged in the business of conducting riverboat 
 
 
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1gambling operations, other than licensed managers conducting 
2riverboat gambling operations on behalf of the State, based on 
3the adjusted gross receipts received by a licensed owner from 
4gambling games authorized under this Act at the following 
5rates:
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 
21under this subsection (a-3) that are in addition to the amount 
22of wagering taxes that would have been collected if the 
23wagering tax rates under subsection (a-2) were in effect shall 
24be paid into the Common School Fund.
25    The privilege tax imposed under this subsection (a-3) 
26shall no longer be imposed beginning on the earlier of (i) July 
 
 
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11, 2005; (ii) the first date after June 20, 2003 that riverboat 
2gambling operations are conducted pursuant to a dormant 
3license; or (iii) the first day that riverboat gambling 
4operations are conducted under the authority of an owners 
5license that is in addition to the 10 owners licenses 
6initially authorized under this Act. For the purposes of this 
7subsection (a-3), the term "dormant license" means an owners 
8license that is authorized by this Act under which no 
9riverboat gambling operations are being conducted on June 20, 
102003.
11    (a-4) Beginning on the first day on which the tax imposed 
12under subsection (a-3) is no longer imposed and ending upon 
13the imposition of the privilege tax under subsection (a-5) of 
14this Section, a privilege tax is imposed on persons engaged in 
15the business of conducting gambling operations, other than 
16licensed managers conducting riverboat gambling operations on 
17behalf of the State, based on the adjusted gross receipts 
18received by a licensed owner from gambling games authorized 
19under this Act at the following rates:
20        15% of annual adjusted gross receipts up to and 
21    including $25,000,000;
22        22.5% of annual adjusted gross receipts in excess of 
23    $25,000,000 but not exceeding $50,000,000;
24        27.5% of annual adjusted gross receipts in excess of 
25    $50,000,000 but not exceeding $75,000,000;
26        32.5% of annual adjusted gross receipts in excess of 
 
 
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1    $75,000,000 but not exceeding $100,000,000;
2        37.5% of annual adjusted gross receipts in excess of 
3    $100,000,000 but not exceeding $150,000,000;
4        45% of annual adjusted gross receipts in excess of 
5    $150,000,000 but not exceeding $200,000,000;
6        50% of annual adjusted gross receipts in excess of 
7    $200,000,000.
8    For the imposition of the privilege tax in this subsection 
9(a-4), amounts paid pursuant to item (1) of subsection (b) of 
10Section 56 of the Illinois Horse Racing Act of 1975 shall not 
11be included in the determination of adjusted gross receipts. 
12    (a-5)(1) Beginning on July 1, 2020, a privilege tax is 
13imposed on persons engaged in the business of conducting 
14gambling operations, other than the owners licensee under 
15paragraph (1) of subsection (e-5) of Section 7 and licensed 
16managers conducting riverboat gambling operations on behalf of 
17the State, based on the adjusted gross receipts received by 
18such licensee from the gambling games authorized under this 
19Act. The privilege tax for all gambling games other than table 
20games, including, but not limited to, slot machines, video 
21game of chance gambling, and electronic gambling games shall 
22be 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;
 
 
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1        27.5% of annual adjusted gross receipts in excess of 
2    $50,000,000 but not exceeding $75,000,000;
3        32.5% of annual adjusted gross receipts in excess of 
4    $75,000,000 but not exceeding $100,000,000;
5        37.5% of annual adjusted gross receipts in excess of 
6    $100,000,000 but not exceeding $150,000,000;
7        45% of annual adjusted gross receipts in excess of 
8    $150,000,000 but not exceeding $200,000,000;
9        50% of annual adjusted gross receipts in excess of 
10    $200,000,000.
11    The privilege tax for table games shall be at the 
12following 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 
19Section 56 of the Illinois Horse Racing Act of 1975 shall not 
20be included in the determination of adjusted gross receipts.
21    (2) Beginning on the first day that an owners licensee 
22under paragraph (1) of subsection (e-5) of Section 7 conducts 
23gambling operations, either in a temporary facility or a 
24permanent facility, a privilege tax is imposed on persons 
25engaged in the business of conducting gambling operations 
26under paragraph (1) of subsection (e-5) of Section 7, other 
 
 
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1than licensed managers conducting riverboat gambling 
2operations on behalf of the State, based on the adjusted gross 
3receipts received by such licensee from the gambling games 
4authorized under this Act. The privilege tax for all gambling 
5games other than table games, including, but not limited to, 
6slot machines, video game of chance gambling, and electronic 
7gambling games shall be at the following rates:
8        12% of annual adjusted gross receipts up to and 
9    including $25,000,000 to the State and 10.5% of annual 
10    adjusted gross receipts up to and including $25,000,000 to 
11    the City of Chicago;
12        16% of annual adjusted gross receipts in excess of 
13    $25,000,000 but not exceeding $50,000,000 to the State and 
14    14% of annual adjusted gross receipts in excess of 
15    $25,000,000 but not exceeding $50,000,000 to the City of 
16    Chicago;
17        20.1% of annual adjusted gross receipts in excess of 
18    $50,000,000 but not exceeding $75,000,000 to the State and 
19    17.4% of annual adjusted gross receipts in excess of 
20    $50,000,000 but not exceeding $75,000,000 to the City of 
21    Chicago;
22        21.4% of annual adjusted gross receipts in excess of 
23    $75,000,000 but not exceeding $100,000,000 to the State 
24    and 18.6% of annual adjusted gross receipts in excess of 
25    $75,000,000 but not exceeding $100,000,000 to the City of 
26    Chicago;
 
 
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1        22.7% of annual adjusted gross receipts in excess of 
2    $100,000,000 but not exceeding $150,000,000 to the State 
3    and 19.8% of annual adjusted gross receipts in excess of 
4    $100,000,000 but not exceeding $150,000,000 to the City of 
5    Chicago;
6        24.1% of annual adjusted gross receipts in excess of 
7    $150,000,000 but not exceeding $225,000,000 to the State 
8    and 20.9% of annual adjusted gross receipts in excess of 
9    $150,000,000 but not exceeding $225,000,000 to the City of 
10    Chicago;
11        26.8% of annual adjusted gross receipts in excess of 
12    $225,000,000 but not exceeding $1,000,000,000 to the State 
13    and 23.2% of annual adjusted gross receipts in excess of 
14    $225,000,000 but not exceeding $1,000,000,000 to the City 
15    of Chicago;
16        40% of annual adjusted gross receipts in excess of 
17    $1,000,000,000 to the State and 34.7% of annual gross 
18    receipts in excess of $1,000,000,000 to the City of 
19    Chicago.
20    The privilege tax for table games shall be at the 
21following rates:
22        8.1% of annual adjusted gross receipts up to and 
23    including $25,000,000 to the State and 6.9% of annual 
24    adjusted gross receipts up to and including $25,000,000 to 
25    the City of Chicago;
26        10.7% of annual adjusted gross receipts in excess of 
 
 
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1    $25,000,000 but not exceeding $75,000,000 to the State and 
2    9.3% of annual adjusted gross receipts in excess of 
3    $25,000,000 but not exceeding $75,000,000 to the City of 
4    Chicago;
5        11.2% of annual adjusted gross receipts in excess of 
6    $75,000,000 but not exceeding $175,000,000 to the State 
7    and 9.8% of annual adjusted gross receipts in excess of 
8    $75,000,000 but not exceeding $175,000,000 to the City of 
9    Chicago;
10        13.5% of annual adjusted gross receipts in excess of 
11    $175,000,000 but not exceeding $225,000,000 to the State 
12    and 11.5% of annual adjusted gross receipts in excess of 
13    $175,000,000 but not exceeding $225,000,000 to the City of 
14    Chicago;
15        15.1% of annual adjusted gross receipts in excess of 
16    $225,000,000 but not exceeding $275,000,000 to the State 
17    and 12.9% of annual adjusted gross receipts in excess of 
18    $225,000,000 but not exceeding $275,000,000 to the City of 
19    Chicago;
20        16.2% of annual adjusted gross receipts in excess of 
21    $275,000,000 but not exceeding $375,000,000 to the State 
22    and 13.8% of annual adjusted gross receipts in excess of 
23    $275,000,000 but not exceeding $375,000,000 to the City of 
24    Chicago;
25        18.9% of annual adjusted gross receipts in excess of 
26    $375,000,000 to the State and 16.1% of annual gross 
 
 
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1    receipts in excess of $375,000,000 to the City of Chicago. 
2    For the imposition of the privilege tax in this subsection 
3(a-5), amounts paid pursuant to item (1) of subsection (b) of 
4Section 56 of the Illinois Horse Racing Act of 1975 shall not 
5be included in the determination of adjusted gross receipts. 
6    (3) Notwithstanding the provisions of this subsection 
7(a-5), for the first 10 years that the privilege tax is imposed 
8under this subsection (a-5) or until the year preceding the 
9calendar year in which paragraph (4) becomes operative, 
10whichever occurs first, the privilege tax shall be imposed on 
11the modified annual adjusted gross receipts of a riverboat or 
12casino conducting gambling operations in the City of East St. 
13Louis, unless:
14        (1) the riverboat or casino fails to employ at least 
15    450 people, except no minimum employment shall be required 
16    during 2020 and 2021 or during periods that the riverboat 
17    or casino is closed on orders of State officials for 
18    public health emergencies or other emergencies not caused 
19    by the riverboat or casino;
20        (2) the riverboat or casino fails to maintain 
21    operations in a manner consistent with this Act or is not a 
22    viable riverboat or casino subject to the approval of the 
23    Board; or
24        (3) the owners licensee is not an entity in which 
25    employees participate in an employee stock ownership plan 
26    or in which the owners licensee sponsors a 401(k) 
 
 
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1    retirement plan and makes a matching employer contribution 
2    equal to at least one-quarter of the first 12% or one-half 
3    of the first 6% of each participating employee's 
4    contribution, not to exceed any limitations under federal 
5    laws and regulations. 
6    (4) Notwithstanding the provisions of this subsection 
7(a-5), for 10 calendar years beginning in the year that 
8gambling operations commence either in a temporary or 
9permanent facility at an organization gaming facility located 
10in the City of Collinsville, the privilege tax imposed under 
11this subsection (a-5) on a riverboat or casino conducting 
12gambling operations in the City of East St. Louis shall be 
13reduced, if applicable, by an amount equal to the difference 
14in adjusted gross receipts for the 2022 calendar year less the 
15current year's adjusted gross receipts, unless:
16        (A) the riverboat or casino fails to employ at least 
17    350 people, except that no minimum employment shall be 
18    required during periods that the riverboat or casino is 
19    closed on orders of State officials for public health 
20    emergencies or other emergencies not caused by the 
21    riverboat or casino;
22        (B) the riverboat or casino fails to maintain 
23    operations in a manner consistent with this Act or is not a 
24    viable riverboat or casino subject to the approval of the 
25    Board; or
26        (C) the riverboat or casino fails to submit audited 
 
 
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1    financial statements to the Board prepared by an 
2    accounting firm that has been preapproved by the Board and 
3    such statements were prepared in accordance with the 
4    provisions of the Financial Accounting Standards Board 
5    Accounting Standards Codification under nongovernmental 
6    accounting principles generally accepted in the United 
7    States. 
8    As used in this subsection (a-5), "modified annual 
9adjusted gross receipts" means:
10        (A) for calendar year 2020, the annual adjusted gross 
11    receipts for the current year minus the difference between 
12    an amount equal to the average annual adjusted gross 
13    receipts from a riverboat or casino conducting gambling 
14    operations in the City of East St. Louis for 2014, 2015, 
15    2016, 2017, and 2018 and the annual adjusted gross 
16    receipts for 2018; 
17        (B) for calendar year 2021, the annual adjusted gross 
18    receipts for the current year minus the difference between 
19    an amount equal to the average annual adjusted gross 
20    receipts from a riverboat or casino conducting gambling 
21    operations in the City of East St. Louis for 2014, 2015, 
22    2016, 2017, and 2018 and the annual adjusted gross 
23    receipts for 2019; and 
24        (C) for calendar years 2022 through 2029, the annual 
25    adjusted gross receipts for the current year minus the 
26    difference between an amount equal to the average annual 
 
 
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1    adjusted gross receipts from a riverboat or casino 
2    conducting gambling operations in the City of East St. 
3    Louis for 3 years preceding the current year and the 
4    annual adjusted gross receipts for the immediately 
5    preceding year. 
6    (a-6) From June 28, 2019 (the effective date of Public Act 
7101-31) until June 30, 2023, an owners licensee that conducted 
8gambling operations prior to January 1, 2011 shall receive a 
9dollar-for-dollar credit against the tax imposed under this 
10Section for any renovation or construction costs paid by the 
11owners licensee, but in no event shall the credit exceed 
12$2,000,000.
13    Additionally, from June 28, 2019 (the effective date of 
14Public Act 101-31) until December 31, 2024, an owners licensee 
15that (i) is located within 15 miles of the Missouri border, and 
16(ii) has at least 3 riverboats, casinos, or their equivalent 
17within a 45-mile radius, may be authorized to relocate to a new 
18location with the approval of both the unit of local 
19government designated as the home dock and the Board, so long 
20as the new location is within the same unit of local government 
21and no more than 3 miles away from its original location. Such 
22owners licensee shall receive a credit against the tax imposed 
23under this Section equal to 8% of the total project costs, as 
24approved by the Board, for any renovation or construction 
25costs paid by the owners licensee for the construction of the 
26new facility, provided that the new facility is operational by 
 
 
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1July 1, 2024. In determining whether or not to approve a 
2relocation, the Board must consider the extent to which the 
3relocation will diminish the gaming revenues received by other 
4Illinois gaming facilities.
5    (a-7) Beginning in the initial adjustment year and through 
6the final adjustment year, if the total obligation imposed 
7pursuant to either subsection (a-5) or (a-6) will result in an 
8owners licensee receiving less after-tax adjusted gross 
9receipts than it received in calendar year 2018, then the 
10total amount of privilege taxes that the owners licensee is 
11required to pay for that calendar year shall be reduced to the 
12extent necessary so that the after-tax adjusted gross receipts 
13in that calendar year equals the after-tax adjusted gross 
14receipts in calendar year 2018, but the privilege tax 
15reduction shall not exceed the annual adjustment cap. If 
16pursuant to this subsection (a-7), the total obligation 
17imposed pursuant to either subsection (a-5) or (a-6) shall be 
18reduced, then the owners licensee shall not receive a refund 
19from the State at the end of the subject calendar year but 
20instead shall be able to apply that amount as a credit against 
21any payments it owes to the State in the following calendar 
22year to satisfy its total obligation under either subsection 
23(a-5) or (a-6). The credit for the final adjustment year shall 
24occur in the calendar year following the final adjustment 
25year.
26    If an owners licensee that conducted gambling operations 
 
 
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1prior to January 1, 2019 expands its riverboat or casino, 
2including, but not limited to, with respect to its gaming 
3floor, additional non-gaming amenities such as restaurants, 
4bars, and hotels and other additional facilities, and incurs 
5construction and other costs related to such expansion from 
6June 28, 2019 (the effective date of Public Act 101-31) until 
7June 28, 2029, then for each $15,000,000 spent for any such 
8construction or other costs related to expansion paid by the 
9owners licensee, the final adjustment year shall be extended 
10by one year and the annual adjustment cap shall increase by 
110.2% of adjusted gross receipts during each calendar year 
12until and including the final adjustment year. No further 
13modifications to the final adjustment year or annual 
14adjustment cap shall be made after $75,000,000 is incurred in 
15construction or other costs related to expansion so that the 
16final adjustment year shall not extend beyond the 9th calendar 
17year after the initial adjustment year, not including the 
18initial adjustment year, and the annual adjustment cap shall 
19not exceed 4% of adjusted gross receipts in a particular 
20calendar year. Construction and other costs related to 
21expansion shall include all project related costs, including, 
22but not limited to, all hard and soft costs, financing costs, 
23on or off-site ground, road or utility work, cost of gaming 
24equipment and all other personal property, initial fees 
25assessed for each incremental gaming position, and the cost of 
26incremental land acquired for such expansion. Soft costs shall 
 
 
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1include, but not be limited to, legal fees, architect, 
2engineering and design costs, other consultant costs, 
3insurance cost, permitting costs, and pre-opening costs 
4related to the expansion, including, but not limited to, any 
5of the following: marketing, real estate taxes, personnel, 
6training, travel and out-of-pocket expenses, supply, 
7inventory, and other costs, and any other project related soft 
8costs. 
9    To be eligible for the tax credits in subsection (a-6), 
10all construction contracts shall include a requirement that 
11the contractor enter into a project labor agreement with the 
12building and construction trades council with geographic 
13jurisdiction of the location of the proposed gaming facility.
14    Notwithstanding any other provision of this subsection 
15(a-7), this subsection (a-7) does not apply to an owners 
16licensee unless such owners licensee spends at least 
17$15,000,000 on construction and other costs related to its 
18expansion, excluding the initial fees assessed for each 
19incremental gaming position. 
20    This subsection (a-7) does not apply to owners licensees 
21authorized pursuant to subsection (e-5) of Section 7 of this 
22Act.
23    For purposes of this subsection (a-7):
24    "Building and construction trades council" means any 
25organization representing multiple construction entities that 
26are monitoring or attentive to compliance with public or 
 
 
SB3022- 17 -LRB104 17438 LNS 30863 b

1workers' safety laws, wage and hour requirements, or other 
2statutory requirements or that are making or maintaining 
3collective bargaining agreements. 
4    "Initial adjustment year" means the year commencing on 
5January 1 of the calendar year immediately following the 
6earlier of the following: 
7        (1) the commencement of gambling operations, either in 
8    a temporary or permanent facility, with respect to the 
9    owners license authorized under paragraph (1) of 
10    subsection (e-5) of Section 7 of this Act; or
11        (2) June 28, 2021 (24 months after the effective date 
12    of Public Act 101-31); 
13provided the initial adjustment year shall not commence 
14earlier than June 28, 2020 (12 months after the effective date 
15of Public Act 101-31). 
16    "Final adjustment year" means the 2nd calendar year after 
17the initial adjustment year, not including the initial 
18adjustment year, and as may be extended further as described 
19in this subsection (a-7). 
20    "Annual adjustment cap" means 3% of adjusted gross 
21receipts in a particular calendar year, and as may be 
22increased further as otherwise described in this subsection 
23(a-7). 
24    (a-8) Riverboat gambling operations conducted by a 
25licensed manager on behalf of the State are not subject to the 
26tax imposed under this Section.
 
 
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1    (a-9) Beginning on January 1, 2020, the calculation of 
2gross receipts or adjusted gross receipts, for the purposes of 
3this Section, for a riverboat, a casino, or an organization 
4gaming facility shall not include the dollar amount of 
5non-cashable vouchers, coupons, and electronic promotions 
6redeemed by wagerers upon the riverboat, in the casino, or in 
7the organization gaming facility up to and including an amount 
8not to exceed 20% of a riverboat's, a casino's, or an 
9organization gaming facility's adjusted gross receipts.
10    The Illinois Gaming Board shall submit to the General 
11Assembly a comprehensive report no later than March 31, 2023 
12detailing, at a minimum, the effect of removing non-cashable 
13vouchers, coupons, and electronic promotions from this 
14calculation on net gaming revenues to the State in calendar 
15years 2020 through 2022, the increase or reduction in wagerers 
16as a result of removing non-cashable vouchers, coupons, and 
17electronic promotions from this calculation, the effect of the 
18tax rates in subsection (a-5) on net gaming revenues to this 
19State, and proposed modifications to the calculation. 
20    (a-10) The taxes imposed by this Section shall be paid by 
21the licensed owner or the organization gaming licensee to the 
22Board not later than 5:00 p.m. of the day after the day when 
23the wagers were made.
24    (a-15) If the privilege tax imposed under subsection (a-3) 
25is no longer imposed pursuant to item (i) of the last paragraph 
26of subsection (a-3), then by June 15 of each year, each owners 
 
 
SB3022- 19 -LRB104 17438 LNS 30863 b

1licensee, other than an owners licensee that admitted 
21,000,000 persons or fewer in calendar year 2004, must, in 
3addition to the payment of all amounts otherwise due under 
4this Section, pay to the Board a reconciliation payment in the 
5amount, if any, by which the licensed owner's base amount 
6exceeds the amount of net privilege tax paid by the licensed 
7owner to the Board in the then current State fiscal year. A 
8licensed owner's net privilege tax obligation due for the 
9balance of the State fiscal year shall be reduced up to the 
10total of the amount paid by the licensed owner in its June 15 
11reconciliation payment. The obligation imposed by this 
12subsection (a-15) is binding on any person, firm, corporation, 
13or other entity that acquires an ownership interest in any 
14such owners license. The obligation imposed under this 
15subsection (a-15) terminates on the earliest of: (i) July 1, 
162007, (ii) the first day after August 23, 2005 (the effective 
17date of Public Act 94-673) that riverboat gambling operations 
18are conducted pursuant to a dormant license, (iii) the first 
19day that riverboat gambling operations are conducted under the 
20authority of an owners license that is in addition to the 10 
21owners licenses initially authorized under this Act, or (iv) 
22the first day that a licensee under the Illinois Horse Racing 
23Act of 1975 conducts gaming operations with slot machines or 
24other electronic gaming devices. The Board must reduce the 
25obligation imposed under this subsection (a-15) by an amount 
26the Board deems reasonable for any of the following reasons: 
 
 
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1(A) an act or acts of God, (B) an act of bioterrorism or 
2terrorism or a bioterrorism or terrorism threat that was 
3investigated by a law enforcement agency, or (C) a condition 
4beyond the control of the owners licensee that does not result 
5from any act or omission by the owners licensee or any of its 
6agents and that poses a hazardous threat to the health and 
7safety of patrons. If an owners licensee pays an amount in 
8excess of its liability under this Section, the Board shall 
9apply the overpayment to future payments required under this 
10Section.
11    For purposes of this subsection (a-15):
12    "Act of God" means an incident caused by the operation of 
13an extraordinary force that cannot be foreseen, that cannot be 
14avoided by the exercise of due care, and for which no person 
15can be held liable. 
16    "Base amount" means the following:
17        For a riverboat in Alton, $31,000,000. 
18        For a riverboat in East Peoria, $43,000,000. 
19        For the Empress riverboat in Joliet, $86,000,000. 
20        For a riverboat in Metropolis, $45,000,000. 
21        For the Harrah's riverboat in Joliet, $114,000,000. 
22        For a riverboat in Aurora, $86,000,000. 
23        For a riverboat in East St. Louis, $48,500,000. 
24        For a riverboat in Elgin, $198,000,000. 
25    "Dormant license" has the meaning ascribed to it in 
26subsection (a-3). 
 
 
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1    "Net privilege tax" means all privilege taxes paid by a 
2licensed owner to the Board under this Section, less all 
3payments made from the State Gaming Fund pursuant to 
4subsection (b) of this Section.
5    The changes made to this subsection (a-15) by Public Act 
694-839 are intended to restate and clarify the intent of 
7Public Act 94-673 with respect to the amount of the payments 
8required to be made under this subsection by an owners 
9licensee to the Board. 
10    (b) From the tax revenue from riverboat or casino gambling 
11deposited into the State Gaming Fund under this Section, an 
12amount equal to 5% of adjusted gross receipts generated by a 
13riverboat or a casino, other than a riverboat or casino 
14designated in paragraph (1), (3), or (4) of subsection (e-5) 
15of Section 7, shall be paid monthly, subject to appropriation 
16by the General Assembly, to the unit of local government in 
17which the casino is located or that is designated as the home 
18dock of the riverboat. Notwithstanding anything to the 
19contrary, beginning on the first day that an owners licensee 
20under paragraph (1), (2), (3), (4), (5), or (6) of subsection 
21(e-5) of Section 7 conducts gambling operations, either in a 
22temporary facility or a permanent facility, and for 2 years 
23thereafter, a unit of local government designated as the home 
24dock of a riverboat whose license was issued before January 1, 
252019, other than a riverboat conducting gambling operations in 
26the City of East St. Louis, shall not receive less under this 
 
 
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1subsection (b) than the amount the unit of local government 
2received under this subsection (b) in calendar year 2018. 
3Notwithstanding anything to the contrary and because the City 
4of East St. Louis is a financially distressed city, beginning 
5on the first day that an owners licensee under paragraph (1), 
6(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 
7conducts gambling operations, either in a temporary facility 
8or a permanent facility, and for 10 years thereafter, a unit of 
9local government designated as the home dock of a riverboat 
10conducting gambling operations in the City of East St. Louis 
11shall not receive less under this subsection (b) than the 
12amount the unit of local government received under this 
13subsection (b) in calendar year 2018. 
14    From the tax revenue deposited into the State Gaming Fund 
15pursuant to riverboat or casino gambling operations conducted 
16by a licensed manager on behalf of the State, an amount equal 
17to 5% of adjusted gross receipts generated pursuant to those 
18riverboat or casino gambling operations shall be paid monthly, 
19subject to appropriation by the General Assembly, to the unit 
20of local government that is designated as the home dock of the 
21riverboat upon which those riverboat gambling operations are 
22conducted or in which the casino is located.
23    From the tax revenue from riverboat or casino gambling 
24deposited into the State Gaming Fund under this Section, an 
25amount equal to 5% of the adjusted gross receipts generated by 
26a riverboat designated in paragraph (3) of subsection (e-5) of 
 
 
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1Section 7 shall be divided and remitted monthly, subject to 
2appropriation, as follows: 70% to Waukegan, 10% to Park City, 
315% to North Chicago, and 5% to Lake County. Additionally, 
4from the tax revenue from riverboat or casino gambling 
5deposited into the State Gaming Fund under this Section, an 
6amount equal to 0.50% of the adjusted gross receipts generated 
7by a riverboat designated in paragraph (3) of subsection (e-5) 
8of Section 7 shall be divided and remitted monthly, subject to 
9appropriation, to the Lake County State's Attorney Office for 
10the Lake County State's Attorney's Gun Violence Prevention 
11Initiative and community violence intervention partners with 
12at least 0.40% directly funding the Lake County State's 
13Attorney's Gun Violence Prevention Initiative. 
14    From the tax revenue from riverboat or casino gambling 
15deposited into the State Gaming Fund under this Section, an 
16amount equal to 5% of the adjusted gross receipts generated by 
17a riverboat designated in paragraph (4) of subsection (e-5) of 
18Section 7 shall be remitted monthly, subject to appropriation, 
19as follows: 70% to the City of Rockford, 5% to the City of 
20Loves Park, 5% to the Village of Machesney, and 20% to 
21Winnebago County.
22    From the tax revenue from riverboat or casino gambling 
23deposited into the State Gaming Fund under this Section, an 
24amount equal to 5% of the adjusted gross receipts generated by 
25a riverboat designated in paragraph (5) of subsection (e-5) of 
26Section 7 shall be remitted monthly, subject to appropriation, 
 
 
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1as follows: 2% to the unit of local government in which the 
2riverboat or casino is located, and 3% shall be distributed: 
3(A) in accordance with a regional capital development plan 
4entered into by the following communities: Village of Beecher, 
5City of Blue Island, Village of Burnham, City of Calumet City, 
6Village of Calumet Park, City of Chicago Heights, City of 
7Country Club Hills, Village of Crestwood, Village of Crete, 
8Village of Dixmoor, Village of Dolton, Village of East Hazel 
9Crest, Village of Flossmoor, Village of Ford Heights, Village 
10of Glenwood, City of Harvey, Village of Hazel Crest, Village 
11of Homewood, Village of Lansing, Village of Lynwood, City of 
12Markham, Village of Matteson, Village of Midlothian, Village 
13of Monee, City of Oak Forest, Village of Olympia Fields, 
14Village of Orland Hills, Village of Orland Park, City of Palos 
15Heights, Village of Park Forest, Village of Phoenix, Village 
16of Posen, Village of Richton Park, Village of Riverdale, 
17Village of Robbins, Village of Sauk Village, Village of South 
18Chicago Heights, Village of South Holland, Village of Steger, 
19Village of Thornton, Village of Tinley Park, Village of 
20University Park, and Village of Worth; or (B) if no regional 
21capital development plan exists, equally among the communities 
22listed in item (A) to be used for capital expenditures or 
23public pension payments, or both. 
24    Units of local government may refund any portion of the 
25payment that they receive pursuant to this subsection (b) to 
26the riverboat or casino.
 
 
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1    (b-4) Beginning on the first day a licensee under 
2subsection (e-5) of Section 7 conducts gambling operations or 
330 days after the effective date of this amendatory Act of the 
4103rd General Assembly, whichever is sooner, either in a 
5temporary facility or a permanent facility, and ending on July 
631, 2042, from the tax revenue deposited into the State Gaming 
7Fund under this Section, $5,000,000 shall be paid annually, 
8subject to appropriation, to the host municipality of that 
9owners licensee of a license issued or re-issued pursuant to 
10Section 7.1 of this Act before January 1, 2012. Payments 
11received by the host municipality pursuant to this subsection 
12(b-4) may not be shared with any other unit of local 
13government. 
14    (b-5) Beginning on June 28, 2019 (the effective date of 
15Public Act 101-31), from the tax revenue deposited into the 
16State Gaming Fund under this Section, an amount equal to 3% of 
17adjusted gross receipts generated by each organization gaming 
18facility located outside Madison County shall be paid monthly, 
19subject to appropriation by the General Assembly, to a 
20municipality other than the Village of Stickney in which each 
21organization gaming facility is located or, if the 
22organization gaming facility is not located within a 
23municipality, to the county in which the organization gaming 
24facility is located, except as otherwise provided in this 
25Section. From the tax revenue deposited into the State Gaming 
26Fund under this Section, an amount equal to 3% of adjusted 
 
 
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1gross receipts generated by an organization gaming facility 
2located in the Village of Stickney shall be paid monthly, 
3subject to appropriation by the General Assembly, as follows: 
425% to the Village of Stickney, 5% to the City of Berwyn, 50% 
5to the Town of Cicero, and 20% to the Stickney Public Health 
6District.
7    From the tax revenue deposited into the State Gaming Fund 
8under this Section, an amount equal to 5% of adjusted gross 
9receipts generated by an organization gaming facility located 
10in the City of Collinsville shall be paid monthly, subject to 
11appropriation by the General Assembly, as follows: 30% to the 
12City of Alton, 30% to the City of East St. Louis, and 40% to 
13the City of Collinsville. 
14    Municipalities and counties may refund any portion of the 
15payment that they receive pursuant to this subsection (b-5) to 
16the organization gaming facility. 
17    (b-6) Beginning on June 28, 2019 (the effective date of 
18Public Act 101-31), from the tax revenue deposited into the 
19State Gaming Fund under this Section, an amount equal to 2% of 
20adjusted gross receipts generated by an organization gaming 
21facility located outside Madison County shall be paid monthly, 
22subject to appropriation by the General Assembly, to the 
23county in which the organization gaming facility is located 
24for the purposes of its criminal justice system or health care 
25system. 
26    Counties may refund any portion of the payment that they 
 
 
SB3022- 27 -LRB104 17438 LNS 30863 b

1receive pursuant to this subsection (b-6) to the organization 
2gaming facility. 
3    (b-7) From the tax revenue from the organization gaming 
4licensee located in one of the following townships of Cook 
5County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or 
6Worth, an amount equal to 5% of the adjusted gross receipts 
7generated by that organization gaming licensee shall be 
8remitted monthly, subject to appropriation, as follows: 2% to 
9the unit of local government in which the organization gaming 
10licensee is located, and 3% shall be distributed: (A) in 
11accordance with a regional capital development plan entered 
12into by the following communities: Village of Beecher, City of 
13Blue Island, Village of Burnham, City of Calumet City, Village 
14of Calumet Park, City of Chicago Heights, City of Country Club 
15Hills, Village of Crestwood, Village of Crete, Village of 
16Dixmoor, Village of Dolton, Village of East Hazel Crest, 
17Village of Flossmoor, Village of Ford Heights, Village of 
18Glenwood, City of Harvey, Village of Hazel Crest, Village of 
19Homewood, Village of Lansing, Village of Lynwood, City of 
20Markham, Village of Matteson, Village of Midlothian, Village 
21of Monee, City of Oak Forest, Village of Olympia Fields, 
22Village of Orland Hills, Village of Orland Park, City of Palos 
23Heights, Village of Park Forest, Village of Phoenix, Village 
24of Posen, Village of Richton Park, Village of Riverdale, 
25Village of Robbins, Village of Sauk Village, Village of South 
26Chicago Heights, Village of South Holland, Village of Steger, 
 
 
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1Village of Thornton, Village of Tinley Park, Village of 
2University Park, and Village of Worth; or (B) if no regional 
3capital development plan exists, equally among the communities 
4listed in item (A) to be used for capital expenditures or 
5public pension payments, or both. 
6    (b-8) In lieu of the payments under subsection (b) of this 
7Section, from the tax revenue deposited into the State Gaming 
8Fund pursuant to riverboat or casino gambling operations 
9conducted by an owners licensee under paragraph (1) of 
10subsection (e-5) of Section 7, an amount equal to the tax 
11revenue generated from the privilege tax imposed by paragraph 
12(2) of subsection (a-5) that is to be paid to the City of 
13Chicago shall be paid monthly, subject to appropriation by the 
14General Assembly, as follows: (1) an amount equal to 0.5% of 
15the annual adjusted gross receipts generated by the owners 
16licensee under paragraph (1) of subsection (e-5) of Section 7 
17to the home rule county in which the owners licensee is located 
18for the purpose of enhancing the county's criminal justice 
19system; and (2) the balance to the City of Chicago and shall be 
20expended or obligated by the City of Chicago for pension 
21payments in accordance with Public Act 99-506. 
22    (c) Appropriations, as approved by the General Assembly, 
23may be made from the State Gaming Fund to the Board (i) for the 
24administration and enforcement of this Act and the Video 
25Gaming Act, (ii) for distribution to the Illinois State Police 
26and to the Department of Revenue for the enforcement of this 
 
 
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1Act and the Video Gaming Act, and (iii) to the Department of 
2Human Services for the administration of programs to treat 
3problem gambling, including problem gambling from sports 
4wagering. The Board's annual appropriations request must 
5separately state its funding needs for the regulation of 
6gaming authorized under Section 7.7, riverboat gaming, casino 
7gaming, video gaming, and sports wagering.
8    (c-2) An amount equal to 2% of the adjusted gross receipts 
9generated by an organization gaming facility located within a 
10home rule county with a population of over 3,000,000 
11inhabitants shall be paid, subject to appropriation from the 
12General Assembly, from the State Gaming Fund to the home rule 
13county in which the organization gaming licensee is located 
14for the purpose of enhancing the county's criminal justice 
15system. 
16    (c-3) Appropriations, as approved by the General Assembly, 
17may be made from the tax revenue deposited into the State 
18Gaming Fund from organization gaming licensees pursuant to 
19this Section for the administration and enforcement of this 
20Act. 
21    (c-4) After payments required under subsections (b), 
22(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from 
23the tax revenue from organization gaming licensees deposited 
24into the State Gaming Fund under this Section, all remaining 
25amounts from organization gaming licensees shall be 
26transferred into the Capital Projects Fund.
 
 
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1    (c-5) (Blank).
2    (c-10) Each year the General Assembly shall appropriate 
3from the General Revenue Fund to the Education Assistance Fund 
4an amount equal to the amount paid into the Horse Racing Equity 
5Fund pursuant to subsection (c-5) in the prior calendar year.
6    (c-15) After the payments required under subsections (b), 
7(c), and (c-5) have been made, an amount equal to 2% of the 
8adjusted gross receipts of (1) an owners licensee that 
9relocates pursuant to Section 11.2, (2) an owners licensee 
10conducting riverboat gambling operations pursuant to an owners 
11license that is initially issued after June 25, 1999, or (3) 
12the first riverboat gambling operations conducted by a 
13licensed manager on behalf of the State under Section 7.3, 
14whichever comes first, shall be paid, subject to appropriation 
15from the General Assembly, from the State Gaming Fund to each 
16home rule county with a population of over 3,000,000 
17inhabitants for the purpose of enhancing the county's criminal 
18justice system.
19    (c-20) Each year the General Assembly shall appropriate 
20from the General Revenue Fund to the Education Assistance Fund 
21an amount equal to the amount paid to each home rule county 
22with a population of over 3,000,000 inhabitants pursuant to 
23subsection (c-15) in the prior calendar year.
24    (c-21) After the payments required under subsections (b), 
25(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have 
26been made, an amount equal to 0.5% of the adjusted gross 
 
 
SB3022- 31 -LRB104 17438 LNS 30863 b

1receipts generated by the owners licensee under paragraph (1) 
2of subsection (e-5) of Section 7 shall be paid monthly, 
3subject to appropriation from the General Assembly, from the 
4State Gaming Fund to the home rule county in which the owners 
5licensee is located for the purpose of enhancing the county's 
6criminal justice system. 
7    (c-22) After the payments required under subsections (b), 
8(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and 
9(c-21) have been made, an amount equal to 2% of the adjusted 
10gross receipts generated by the owners licensee under 
11paragraph (5) of subsection (e-5) of Section 7 shall be paid, 
12subject to appropriation from the General Assembly, from the 
13State Gaming Fund to the home rule county in which the owners 
14licensee is located for the purpose of enhancing the county's 
15criminal justice system. 
16    (c-25) From July 1, 2013 and each July 1 thereafter 
17through July 1, 2019, $1,600,000 shall be transferred from the 
18State Gaming Fund to the Chicago State University Education 
19Improvement Fund.
20    On July 1, 2020 and each July 1 thereafter, $3,000,000 
21shall be transferred from the State Gaming Fund to the Chicago 
22State University Education Improvement Fund. 
23    (c-30) On July 1, 2013 or as soon as possible thereafter, 
24$92,000,000 shall be transferred from the State Gaming Fund to 
25the School Infrastructure Fund and $23,000,000 shall be 
26transferred from the State Gaming Fund to the Horse Racing 
 
 
SB3022- 32 -LRB104 17438 LNS 30863 b

1Equity Fund. 
2    (c-35) Beginning on July 1, 2013, in addition to any 
3amount transferred under subsection (c-30) of this Section, 
4$5,530,000 shall be transferred monthly from the State Gaming 
5Fund to the School Infrastructure Fund. 
6    (d) From time to time, through June 30, 2021, the Board 
7shall transfer the remainder of the funds generated by this 
8Act into the Education Assistance Fund.
9    (d-5) Beginning on July 1, 2021 and through June 30, 2025, 
10on the last day of each month, or as soon thereafter as 
11possible, after all the required expenditures, distributions, 
12and transfers have been made from the State Gaming Fund for the 
13month pursuant to subsections (b) through (c-35), at the 
14direction of the Board, the Comptroller shall direct and the 
15Treasurer shall transfer $22,500,000, along with any 
16deficiencies in such amounts from prior months in the same 
17fiscal year, from the State Gaming Fund to the Education 
18Assistance Fund; then, at the direction of the Board, the 
19Comptroller shall direct and the Treasurer shall transfer the 
20remainder of the funds generated by this Act, if any, from the 
21State Gaming Fund to the Capital Projects Fund. 
22    (d-7) Beginning on July 1, 2025, on the last day of each 
23month, or as soon thereafter as possible, after all the 
24required expenditures, distributions, and transfers have been 
25made from the State Gaming Fund for the month under 
26subsections (b) through (c-35), at the direction of the Board, 
 
 
SB3022- 33 -LRB104 17438 LNS 30863 b

1the Comptroller shall direct and the Treasurer shall transfer 
2$28,000,000, along with any deficiencies in such amounts from 
3prior months in the same fiscal year, from the State Gaming 
4Fund to the Education Assistance Fund and the remainder of the 
5funds generated by this Act, if any, from the State Gaming Fund 
6to the Capital Projects Fund. 
7    (e) Nothing in this Act shall prohibit the unit of local 
8government designated as the home dock of the riverboat from 
9entering into agreements with other units of local government 
10in this State or in other states to share its portion of the 
11tax revenue.
12    (f) To the extent practicable, the Board shall administer 
13and collect the wagering taxes imposed by this Section in a 
14manner consistent with the provisions of Sections 4, 5, 5a, 
155b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of 
16the Retailers' Occupation Tax Act and Section 3-7 of the 
17Uniform Penalty and Interest Act.
18(Source: P.A. 103-8, eff. 6-7-23; 103-574, eff. 12-8-23; 
19103-592, eff. 6-7-24; 104-2, eff. 6-16-25.)