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| 1 | AN ACT concerning gaming.
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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 | Section 5. The Riverboat Gambling Act is amended by | ||||||
| 5 | changing Section 12 as follows:
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| 6 | (230 ILCS 10/12) (from Ch. 120, par. 2412)
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| 7 | Sec. 12. Admission tax; fees.
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| 8 | (a) A tax is hereby imposed upon admissions to riverboats | ||||||
| 9 | operated by
licensed owners authorized pursuant to this Act. | ||||||
| 10 | Until July 1, 2002, the
rate is $2 per person admitted. From | ||||||
| 11 | July 1, 2002 until
July 1, 2003, the rate is $3 per person | ||||||
| 12 | admitted.
From July 1, 2003 until the effective date of this | ||||||
| 13 | amendatory Act of the 94th General Assembly, for a licensee | ||||||
| 14 | that admitted 1,000,000 persons or
fewer in the previous | ||||||
| 15 | calendar year, the rate is $3 per person admitted; for a
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| 16 | licensee that admitted more than 1,000,000 but no more than | ||||||
| 17 | 2,300,000 persons
in the previous calendar year, the rate is $4 | ||||||
| 18 | per person admitted; and for
a licensee that admitted more than | ||||||
| 19 | 2,300,000 persons in the previous calendar
year, the rate is $5 | ||||||
| 20 | per person admitted.
Beginning on the effective date of this | ||||||
| 21 | amendatory Act of the 94th General Assembly, for a licensee | ||||||
| 22 | that admitted 1,000,000 persons or
fewer in calendar year 2004, | ||||||
| 23 | the rate is $2 per person admitted, and for all other
licensees | ||||||
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| 1 | the rate is $3 per person admitted.
This admission tax is | ||||||
| 2 | imposed upon the
licensed owner conducting gambling.
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| 3 | (1) The admission tax shall be paid for each admission, | ||||||
| 4 | except that a person who exits a riverboat gambling | ||||||
| 5 | facility and reenters that riverboat gambling facility | ||||||
| 6 | within the same gaming day shall be subject only to the | ||||||
| 7 | initial admission tax.
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| 8 | (2) (Blank).
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| 9 | (3) The riverboat licensee may issue tax-free passes to
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| 10 | actual and necessary officials and employees of the | ||||||
| 11 | licensee or other
persons actually working on the | ||||||
| 12 | riverboat.
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| 13 | (4) The number and issuance of tax-free passes is | ||||||
| 14 | subject to the rules
of the Board, and a list of all | ||||||
| 15 | persons to whom the tax-free passes are
issued shall be | ||||||
| 16 | filed with the Board.
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| 17 | (a-5) A fee is hereby imposed upon admissions operated by | ||||||
| 18 | licensed
managers on behalf of the State pursuant to Section | ||||||
| 19 | 7.3 at the rates provided
in
this subsection (a-5). For a | ||||||
| 20 | licensee that
admitted 1,000,000 persons or fewer in the | ||||||
| 21 | previous calendar year, the rate is
$3 per person admitted; for | ||||||
| 22 | a licensee that admitted more than 1,000,000 but no
more than | ||||||
| 23 | 2,300,000 persons
in the previous calendar year, the rate is $4 | ||||||
| 24 | per person admitted; and for
a licensee that admitted more than | ||||||
| 25 | 2,300,000 persons in the previous calendar
year, the rate is $5 | ||||||
| 26 | per person admitted.
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| 1 | (1) The admission fee shall be paid for each admission.
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| 2 | (2) (Blank).
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| 3 | (3) The licensed manager may issue fee-free passes to | ||||||
| 4 | actual and necessary
officials and employees of the manager | ||||||
| 5 | or other persons actually working on the
riverboat.
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| 6 | (4) The number and issuance of fee-free passes is | ||||||
| 7 | subject to the rules
of the Board, and a list of all | ||||||
| 8 | persons to whom the fee-free passes are
issued shall be | ||||||
| 9 | filed with the Board.
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| 10 | (b) From the tax imposed under subsection (a) and the fee | ||||||
| 11 | imposed under
subsection (a-5), a municipality shall receive | ||||||
| 12 | from the State $1 for each
person embarking on a riverboat | ||||||
| 13 | docked within the municipality, and a county
shall receive $1 | ||||||
| 14 | for each person embarking on a riverboat docked within the
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| 15 | county but outside the boundaries of any municipality. The | ||||||
| 16 | municipality's or
county's share shall be collected by the | ||||||
| 17 | Board on behalf of the State and
remitted quarterly by the | ||||||
| 18 | State, subject to appropriation, to the treasurer of
the unit | ||||||
| 19 | of local government for deposit in the general fund.
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| 20 | (c) The licensed owner shall pay the entire admission tax | ||||||
| 21 | to the Board and
the licensed manager shall pay the entire | ||||||
| 22 | admission fee to the Board.
Such payments shall be made daily. | ||||||
| 23 | Accompanying each payment shall be a
return on forms provided | ||||||
| 24 | by the Board which shall include other
information regarding | ||||||
| 25 | admissions as the Board may require. Failure to
submit either | ||||||
| 26 | the payment or the return within the specified time may
result | ||||||
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| 1 | in suspension or revocation of the owners or managers license.
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| 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.
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| 8 | (Source: P.A. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673, | ||||||
| 9 | eff. 8-23-05.)
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| 10 | Section 99. Effective date. This Act takes effect upon | ||||||
| 11 | becoming law.
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