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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 | Section 5. The State Finance Act is amended by changing | ||||||||||||||||||||||||||||||||||
5 | Section 6z-17 as follows:
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6 | (30 ILCS 105/6z-17) (from Ch. 127, par. 142z-17)
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7 | Sec. 6z-17. State and Local Sales Tax Reform Fund. | ||||||||||||||||||||||||||||||||||
8 | (a) After deducting the amount transferred to the Tax | ||||||||||||||||||||||||||||||||||
9 | Compliance and Administration Fund under subsection (b), of | ||||||||||||||||||||||||||||||||||
10 | the money paid into the State and Local Sales Tax Reform
Fund: | ||||||||||||||||||||||||||||||||||
11 | (i) subject to appropriation to the Department of Revenue,
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12 | Municipalities having 1,000,000 or more inhabitants shall
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13 | receive 20% and may expend such amount to fund and establish a | ||||||||||||||||||||||||||||||||||
14 | program for
developing and coordinating public and private | ||||||||||||||||||||||||||||||||||
15 | resources targeted to meet
the affordable housing needs of | ||||||||||||||||||||||||||||||||||
16 | low-income and very low-income households
within such | ||||||||||||||||||||||||||||||||||
17 | municipality, (ii) 10% shall be transferred into the Regional
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18 | Transportation Authority Occupation and Use Tax Replacement | ||||||||||||||||||||||||||||||||||
19 | Fund, a special
fund in the State treasury which is hereby | ||||||||||||||||||||||||||||||||||
20 | created, (iii) until July 1, 2013, subject to
appropriation to | ||||||||||||||||||||||||||||||||||
21 | the Department of Transportation, the Madison County Mass | ||||||||||||||||||||||||||||||||||
22 | Transit
District shall receive .6%, and beginning on July 1, | ||||||||||||||||||||||||||||||||||
23 | 2013 , subject to appropriation to the Department of Revenue, |
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| ||||||||||||||||||||||
1 | 0.6% shall be distributed each month out of the Fund to the | |||||||||||||||||||||
2 | Madison County Mass Transit District, (iv)
the following | |||||||||||||||||||||
3 | amounts, plus any cumulative deficiency in such transfers for
| |||||||||||||||||||||
4 | prior months, shall be transferred monthly into the Build | |||||||||||||||||||||
5 | Illinois
Fund and credited to the Build Illinois Bond Account | |||||||||||||||||||||
6 | therein:
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12 | From Fiscal Year 1994 through Fiscal Year 2025 the | |||||||||||||||||||||
13 | transfer shall total
$3,150,000 monthly, plus any cumulative | |||||||||||||||||||||
14 | deficiency in such transfers for
prior months, and (v) the | |||||||||||||||||||||
15 | remainder of the money paid into the State and
Local Sales Tax | |||||||||||||||||||||
16 | Reform Fund shall be
transferred into the Local Government | |||||||||||||||||||||
17 | Distributive Fund and, except for
municipalities with | |||||||||||||||||||||
18 | 1,000,000 or more inhabitants which shall receive no
portion | |||||||||||||||||||||
19 | of such remainder, shall be distributed, subject to | |||||||||||||||||||||
20 | appropriation,
in the manner provided by Section 2 of "An Act | |||||||||||||||||||||
21 | in relation to State revenue
sharing with local government | |||||||||||||||||||||
22 | entities", approved July 31, 1969, as now or
hereafter | |||||||||||||||||||||
23 | amended. Municipalities with more than 50,000 inhabitants
| |||||||||||||||||||||
24 | according to the 1980 U.S. Census and located within the Metro | |||||||||||||||||||||
25 | East Mass
Transit District receiving funds pursuant to | |||||||||||||||||||||
26 | provision (v) of this
paragraph may expend such amounts to |
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| |||||||
1 | fund and establish a program for
developing and coordinating | ||||||
2 | public and private resources targeted to meet
the affordable | ||||||
3 | housing needs of low-income and very low-income households
| ||||||
4 | within such municipality.
| ||||||
5 | Absent an enacted appropriation in any State fiscal year, | ||||||
6 | this subsection shall constitute a continuing appropriation to | ||||||
7 | the Department of Revenue of all amounts necessary for the | ||||||
8 | purposes of making the transfers and distributions under this | ||||||
9 | subsection (a). If an appropriation to the Department of | ||||||
10 | Revenue of the amounts directed under this subsection is | ||||||
11 | enacted on or after July 1 of any calendar year, the continuing | ||||||
12 | appropriation shall discontinue for that State fiscal year, | ||||||
13 | and the enacted appropriation shall supersede. | ||||||
14 | (b) Beginning on the first day of the first calendar month | ||||||
15 | to occur on or after the effective date of this amendatory Act | ||||||
16 | of the 98th General Assembly, each month the Department of | ||||||
17 | Revenue shall certify to the State Comptroller and the State | ||||||
18 | Treasurer, and the State Comptroller shall order transferred | ||||||
19 | and the State Treasurer shall transfer from the State and | ||||||
20 | Local Sales Tax Reform Fund to the Tax Compliance and | ||||||
21 | Administration Fund, an amount equal to 1/12 of 5% of 20% of | ||||||
22 | the cash receipts collected during the preceding fiscal year | ||||||
23 | by the Audit Bureau of the Department of Revenue under the Use | ||||||
24 | Tax Act, the Service Use Tax Act, the Service Occupation Tax | ||||||
25 | Act, the Retailers' Occupation Tax Act, and associated local | ||||||
26 | occupation and use taxes administered by the Department. The |
| |||||||
| |||||||
1 | amount distributed under subsection (a) each month shall first | ||||||
2 | be reduced by the amount transferred to the Tax Compliance and | ||||||
3 | Administration Fund under this subsection (b). Moneys | ||||||
4 | transferred to the Tax Compliance and Administration Fund | ||||||
5 | under this subsection (b) shall be used, subject to | ||||||
6 | appropriation, to fund additional auditors and compliance | ||||||
7 | personnel at the Department of Revenue. | ||||||
8 | (Source: P.A. 98-44, eff. 6-28-13; 98-1098, eff. 8-26-14.)
| ||||||
9 | Section 10. The Motor Fuel Tax Law is amended by changing | ||||||
10 | Section 8 as follows:
| ||||||
11 | (35 ILCS 505/8) (from Ch. 120, par. 424)
| ||||||
12 | Sec. 8. Except as provided in subsection (a-1) of this | ||||||
13 | Section, Section 8a, subdivision
(h)(1) of Section 12a, | ||||||
14 | Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all | ||||||
15 | money received by the Department under
this Act, including | ||||||
16 | payments made to the Department by
member jurisdictions | ||||||
17 | participating in the International Fuel Tax Agreement,
shall | ||||||
18 | be deposited in a special fund in the State treasury, to be | ||||||
19 | known as the
"Motor Fuel Tax Fund", and shall be used as | ||||||
20 | follows:
| ||||||
21 | (a) 2 1/2 cents per gallon of the tax collected on special | ||||||
22 | fuel under
paragraph (b) of Section 2 and Section 13a of this | ||||||
23 | Act shall be transferred
to the State Construction Account | ||||||
24 | Fund in the State Treasury; the remainder of the tax collected |
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| |||||||
1 | on special fuel under
paragraph (b) of Section 2 and Section | ||||||
2 | 13a of this Act shall be deposited into the Road Fund;
| ||||||
3 | (a-1) Beginning on July 1, 2019, an amount equal to the | ||||||
4 | amount of tax collected under subsection (a) of Section 2 as a | ||||||
5 | result of the increase in the tax rate under Public Act 101-32 | ||||||
6 | this amendatory Act of the 101st General Assembly shall be | ||||||
7 | transferred each month into the Transportation Renewal Fund ; . | ||||||
8 | (b) $420,000 shall be transferred each month to the State | ||||||
9 | Boating Act
Fund to be used by the Department of Natural | ||||||
10 | Resources for the purposes
specified in Article X of the Boat | ||||||
11 | Registration and Safety Act;
| ||||||
12 | (c) $3,500,000 shall be transferred each month to the | ||||||
13 | Grade Crossing
Protection Fund to be used as follows: not less | ||||||
14 | than $12,000,000 each fiscal
year shall be used for the | ||||||
15 | construction or reconstruction of rail highway grade
| ||||||
16 | separation structures; $2,250,000 in fiscal years 2004 through | ||||||
17 | 2009 and $3,000,000 in fiscal year 2010 and each fiscal
year
| ||||||
18 | thereafter shall be transferred to the Transportation
| ||||||
19 | Regulatory Fund and shall be accounted for as part of the rail | ||||||
20 | carrier
portion of such funds and shall be used to pay the cost | ||||||
21 | of administration
of the Illinois Commerce Commission's | ||||||
22 | railroad safety program in connection
with its duties under | ||||||
23 | subsection (3) of Section 18c-7401 of the Illinois
Vehicle | ||||||
24 | Code, with the remainder to be used by the Department of | ||||||
25 | Transportation
upon order of the Illinois Commerce Commission, | ||||||
26 | to pay that part of the
cost apportioned by such Commission to |
| |||||||
| |||||||
1 | the State to cover the interest
of the public in the use of | ||||||
2 | highways, roads, streets, or
pedestrian walkways in the
county | ||||||
3 | highway system, township and district road system, or | ||||||
4 | municipal
street system as defined in the Illinois Highway | ||||||
5 | Code, as the same may
from time to time be amended, for | ||||||
6 | separation of grades, for installation,
construction or | ||||||
7 | reconstruction of crossing protection or reconstruction,
| ||||||
8 | alteration, relocation including construction or improvement | ||||||
9 | of any
existing highway necessary for access to property or | ||||||
10 | improvement of any
grade crossing and grade crossing surface | ||||||
11 | including the necessary highway approaches thereto of any
| ||||||
12 | railroad across the highway or public road, or for the | ||||||
13 | installation,
construction, reconstruction, or maintenance of | ||||||
14 | a pedestrian walkway over or
under a railroad right-of-way, as | ||||||
15 | provided for in and in
accordance with Section 18c-7401 of the | ||||||
16 | Illinois Vehicle Code.
The Commission may order up to | ||||||
17 | $2,000,000 per year in Grade Crossing Protection Fund moneys | ||||||
18 | for the improvement of grade crossing surfaces and up to | ||||||
19 | $300,000 per year for the maintenance and renewal of | ||||||
20 | 4-quadrant gate vehicle detection systems located at non-high | ||||||
21 | speed rail grade crossings. The Commission shall not order | ||||||
22 | more than $2,000,000 per year in Grade
Crossing Protection | ||||||
23 | Fund moneys for pedestrian walkways.
In entering orders for | ||||||
24 | projects for which payments from the Grade Crossing
Protection | ||||||
25 | Fund will be made, the Commission shall account for | ||||||
26 | expenditures
authorized by the orders on a cash rather than an |
| |||||||
| |||||||
1 | accrual basis. For purposes
of this requirement an "accrual | ||||||
2 | basis" assumes that the total cost of the
project is expended | ||||||
3 | in the fiscal year in which the order is entered, while a
"cash | ||||||
4 | basis" allocates the cost of the project among fiscal years as
| ||||||
5 | expenditures are actually made. To meet the requirements of | ||||||
6 | this subsection,
the Illinois Commerce Commission shall | ||||||
7 | develop annual and 5-year project plans
of rail crossing | ||||||
8 | capital improvements that will be paid for with moneys from
| ||||||
9 | the Grade Crossing Protection Fund. The annual project plan | ||||||
10 | shall identify
projects for the succeeding fiscal year and the | ||||||
11 | 5-year project plan shall
identify projects for the 5 directly | ||||||
12 | succeeding fiscal years. The Commission
shall submit the | ||||||
13 | annual and 5-year project plans for this Fund to the Governor,
| ||||||
14 | the President of the Senate, the Senate Minority Leader, the | ||||||
15 | Speaker of the
House of Representatives, and the Minority | ||||||
16 | Leader of the House of
Representatives on
the first Wednesday | ||||||
17 | in April of each year;
| ||||||
18 | (d) of the amount remaining after allocations provided for | ||||||
19 | in
subsections (a), (a-1), (b) , and (c), a sufficient amount | ||||||
20 | shall be reserved to
pay all of the following:
| ||||||
21 | (1) the costs of the Department of Revenue in | ||||||
22 | administering this
Act;
| ||||||
23 | (2) the costs of the Department of Transportation in | ||||||
24 | performing its
duties imposed by the Illinois Highway Code | ||||||
25 | for supervising the use of motor
fuel tax funds | ||||||
26 | apportioned to municipalities, counties and road |
| |||||||
| |||||||
1 | districts;
| ||||||
2 | (3) refunds provided for in Section 13, refunds for | ||||||
3 | overpayment of decal fees paid under Section 13a.4 of this | ||||||
4 | Act, and refunds provided for under the terms
of the | ||||||
5 | International Fuel Tax Agreement referenced in Section | ||||||
6 | 14a;
| ||||||
7 | (4) from October 1, 1985 until June 30, 1994, the | ||||||
8 | administration of the
Vehicle Emissions Inspection Law, | ||||||
9 | which amount shall be certified monthly by
the | ||||||
10 | Environmental Protection Agency to the State Comptroller | ||||||
11 | and shall promptly
be transferred by the State Comptroller | ||||||
12 | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | ||||||
13 | Inspection Fund, and for the period July 1, 1994 through
| ||||||
14 | June 30, 2000, one-twelfth of $25,000,000 each month, for | ||||||
15 | the period July 1, 2000 through June 30, 2003,
one-twelfth | ||||||
16 | of
$30,000,000
each month,
and $15,000,000 on July 1, | ||||||
17 | 2003, and $15,000,000 on January 1, 2004, and $15,000,000
| ||||||
18 | on
each
July
1 and October 1, or as soon thereafter as may | ||||||
19 | be practical, during the period July 1, 2004 through June | ||||||
20 | 30, 2012,
and $30,000,000 on June 1, 2013, or as soon | ||||||
21 | thereafter as may be practical, and $15,000,000 on July 1 | ||||||
22 | and October 1, or as soon thereafter as may be practical, | ||||||
23 | during the period of July 1, 2013 through June 30, 2015, | ||||||
24 | for the administration of the Vehicle Emissions Inspection | ||||||
25 | Law of
2005, to be transferred by the State Comptroller | ||||||
26 | and Treasurer from the Motor
Fuel Tax Fund into the |
| |||||||
| |||||||
1 | Vehicle Inspection Fund;
| ||||||
2 | (4.5) beginning on July 1, 2019, the costs of the | ||||||
3 | Environmental Protection Agency for the administration of | ||||||
4 | the Vehicle Emissions Inspection Law of 2005 shall be | ||||||
5 | paid, subject to appropriation, from the Motor Fuel Tax | ||||||
6 | Fund into the Vehicle Inspection Fund; beginning in 2019, | ||||||
7 | no later than December 31 of each year, or as soon | ||||||
8 | thereafter as practical, the State Comptroller shall | ||||||
9 | direct and the State Treasurer shall transfer from the | ||||||
10 | Vehicle Inspection Fund to the Motor Fuel Tax Fund any | ||||||
11 | balance remaining in the Vehicle Inspection Fund in excess | ||||||
12 | of $2,000,000; | ||||||
13 | (5) amounts ordered paid by the Court of Claims; and
| ||||||
14 | (6) payment of motor fuel use taxes due to member | ||||||
15 | jurisdictions under
the terms of the International Fuel | ||||||
16 | Tax Agreement. The Department shall
certify these amounts | ||||||
17 | to the Comptroller by the 15th day of each month; the
| ||||||
18 | Comptroller shall cause orders to be drawn for such | ||||||
19 | amounts, and the Treasurer
shall administer those amounts | ||||||
20 | on or before the last day of each month;
| ||||||
21 | (e) after allocations for the purposes set forth in | ||||||
22 | subsections
(a), (a-1), (b), (c) , and (d), the remaining | ||||||
23 | amount shall be apportioned as follows:
| ||||||
24 | (1) Until January 1, 2000, 58.4%, and beginning | ||||||
25 | January 1, 2000, 45.6%
shall be deposited as follows:
| ||||||
26 | (A) 37% into the State Construction Account Fund, |
| |||||||
| |||||||
1 | and
| ||||||
2 | (B) 63% into the Road Fund, $1,250,000 of which | ||||||
3 | shall be reserved each
month for the Department of | ||||||
4 | Transportation to be used in accordance with
the | ||||||
5 | provisions of Sections 6-901 through 6-906 of the | ||||||
6 | Illinois Highway Code;
| ||||||
7 | (2) Until January 1, 2000, 41.6%, and beginning | ||||||
8 | January 1, 2000, 54.4%
shall be transferred to the | ||||||
9 | Department of Transportation to be
distributed as follows:
| ||||||
10 | (A) 49.10% to the municipalities of the State,
| ||||||
11 | (B) 16.74% to the counties of the State having | ||||||
12 | 1,000,000 or more inhabitants,
| ||||||
13 | (C) 18.27% to the counties of the State having | ||||||
14 | less than 1,000,000 inhabitants,
| ||||||
15 | (D) 15.89% to the road districts of the State.
| ||||||
16 | If a township is dissolved under Article 24 of the | ||||||
17 | Township Code, McHenry County shall receive any moneys | ||||||
18 | that would have been distributed to the township under | ||||||
19 | this subparagraph, except that a municipality that assumes | ||||||
20 | the powers and responsibilities of a road district under | ||||||
21 | paragraph (6) of Section 24-35 of the Township Code shall | ||||||
22 | receive any moneys that would have been distributed to the | ||||||
23 | township in a percent equal to the area of the dissolved | ||||||
24 | road district or portion of the dissolved road district | ||||||
25 | over which the municipality assumed the powers and | ||||||
26 | responsibilities compared to the total area of the |
| |||||||
| |||||||
1 | dissolved township. The moneys received under this | ||||||
2 | subparagraph shall be used in the geographic area of the | ||||||
3 | dissolved township. If a township is reconstituted as | ||||||
4 | provided under Section 24-45 of the Township Code, McHenry | ||||||
5 | County or a municipality shall no longer be distributed | ||||||
6 | moneys under this subparagraph. | ||||||
7 | Absent an enacted appropriation in any State fiscal year, | ||||||
8 | this subsection shall constitute a continuing appropriation to | ||||||
9 | the Department of Transportation of all amounts necessary for | ||||||
10 | the purpose of making distributions to municipalities, | ||||||
11 | counties, and road districts, as provided in paragraph (2) of | ||||||
12 | this subsection (e). If an appropriation to the Department of | ||||||
13 | Transportation of the amounts directed under this subsection | ||||||
14 | (e) is enacted on or after July 1 of any calendar year, then | ||||||
15 | the continuing appropriation shall discontinue for that State | ||||||
16 | fiscal year, and the enacted appropriation shall supersede. | ||||||
17 | As soon as may be after the first day of each month , the | ||||||
18 | Department of
Transportation shall allot to each municipality | ||||||
19 | its share of the amount
apportioned to the several | ||||||
20 | municipalities which shall be in proportion
to the population | ||||||
21 | of such municipalities as determined by the last
preceding | ||||||
22 | municipal census if conducted by the Federal Government or
| ||||||
23 | Federal census. If territory is annexed to any municipality | ||||||
24 | subsequent
to the time of the last preceding census the | ||||||
25 | corporate authorities of
such municipality may cause a census | ||||||
26 | to be taken of such annexed
territory and the population so |
| |||||||
| |||||||
1 | ascertained for such territory shall be
added to the | ||||||
2 | population of the municipality as determined by the last
| ||||||
3 | preceding census for the purpose of determining the allotment | ||||||
4 | for that
municipality. If the population of any municipality | ||||||
5 | was not determined
by the last Federal census preceding any | ||||||
6 | apportionment, the
apportionment to such municipality shall be | ||||||
7 | in accordance with any
census taken by such municipality. Any | ||||||
8 | municipal census used in
accordance with this Section shall be | ||||||
9 | certified to the Department of
Transportation by the clerk of | ||||||
10 | such municipality, and the accuracy
thereof shall be subject | ||||||
11 | to approval of the Department which may make
such corrections | ||||||
12 | as it ascertains to be necessary.
| ||||||
13 | As soon as may be after the first day of each month , the | ||||||
14 | Department of
Transportation shall allot to each county its | ||||||
15 | share of the amount
apportioned to the several counties of the | ||||||
16 | State as herein provided.
Each allotment to the several | ||||||
17 | counties having less than 1,000,000
inhabitants shall be in | ||||||
18 | proportion to the amount of motor vehicle
license fees | ||||||
19 | received from the residents of such counties, respectively,
| ||||||
20 | during the preceding calendar year. The Secretary of State | ||||||
21 | shall, on or
before April 15 of each year, transmit to the | ||||||
22 | Department of
Transportation a full and complete report | ||||||
23 | showing the amount of motor
vehicle license fees received from | ||||||
24 | the residents of each county,
respectively, during the | ||||||
25 | preceding calendar year. The Department of
Transportation | ||||||
26 | shall, each month, use for allotment purposes the last
such |
| |||||||
| |||||||
1 | report received from the Secretary of State.
| ||||||
2 | As soon as may be after the first day of each month, the | ||||||
3 | Department
of Transportation shall allot to the several | ||||||
4 | counties their share of the
amount apportioned for the use of | ||||||
5 | road districts. The allotment shall
be apportioned among the | ||||||
6 | several counties in the State in the proportion
which the | ||||||
7 | total mileage of township or district roads in the respective
| ||||||
8 | counties bears to the total mileage of all township and | ||||||
9 | district roads
in the State. Funds allotted to the respective | ||||||
10 | counties for the use of
road districts therein shall be | ||||||
11 | allocated to the several road districts
in the county in the | ||||||
12 | proportion which the total mileage of such township
or | ||||||
13 | district roads in the respective road districts bears to the | ||||||
14 | total
mileage of all such township or district roads in the | ||||||
15 | county. After
July 1 of any year prior to 2011, no allocation | ||||||
16 | shall be made for any road district
unless it levied a tax for | ||||||
17 | road and bridge purposes in an amount which
will require the | ||||||
18 | extension of such tax against the taxable property in
any such | ||||||
19 | road district at a rate of not less than either .08% of the | ||||||
20 | value
thereof, based upon the assessment for the year | ||||||
21 | immediately prior to the year
in which such tax was levied and | ||||||
22 | as equalized by the Department of Revenue
or, in DuPage | ||||||
23 | County, an amount equal to or greater than $12,000 per mile of
| ||||||
24 | road under the jurisdiction of the road district, whichever is | ||||||
25 | less. Beginning July 1, 2011 and each July 1 thereafter, an | ||||||
26 | allocation shall be made for any road district
if it levied a |
| |||||||
| |||||||
1 | tax for road and bridge purposes. In counties other than | ||||||
2 | DuPage County, if the amount of the tax levy requires the | ||||||
3 | extension of the tax against the taxable property in
the road | ||||||
4 | district at a rate that is less than 0.08% of the value
| ||||||
5 | thereof, based upon the assessment for the year immediately | ||||||
6 | prior to the year
in which the tax was levied and as equalized | ||||||
7 | by the Department of Revenue, then the amount of the | ||||||
8 | allocation for that road district shall be a percentage of the | ||||||
9 | maximum allocation equal to the percentage obtained by | ||||||
10 | dividing the rate extended by the district by 0.08%. In DuPage | ||||||
11 | County, if the amount of the tax levy requires the extension of | ||||||
12 | the tax against the taxable property in
the road district at a | ||||||
13 | rate that is less than the lesser of (i) 0.08% of the value
of | ||||||
14 | the taxable property in the road district, based upon the | ||||||
15 | assessment for the year immediately prior to the year
in which | ||||||
16 | such tax was levied and as equalized by the Department of | ||||||
17 | Revenue,
or (ii) a rate that will yield an amount equal to | ||||||
18 | $12,000 per mile of
road under the jurisdiction of the road | ||||||
19 | district, then the amount of the allocation for the road | ||||||
20 | district shall be a percentage of the maximum allocation equal | ||||||
21 | to the percentage obtained by dividing the rate extended by | ||||||
22 | the district by the lesser of (i) 0.08% or (ii) the rate that | ||||||
23 | will yield an amount equal to $12,000 per mile of
road under | ||||||
24 | the jurisdiction of the road district. | ||||||
25 | Prior to 2011, if any
road district has levied a special | ||||||
26 | tax for road purposes
pursuant to Sections 6-601, 6-602 , and |
| |||||||
| |||||||
1 | 6-603 of the Illinois Highway Code, and
such tax was levied in | ||||||
2 | an amount which would require extension at a
rate of not less | ||||||
3 | than .08% of the value of the taxable property thereof,
as | ||||||
4 | equalized or assessed by the Department of Revenue,
or, in | ||||||
5 | DuPage County, an amount equal to or greater than $12,000 per | ||||||
6 | mile of
road under the jurisdiction of the road district, | ||||||
7 | whichever is less,
such levy shall, however, be deemed a | ||||||
8 | proper compliance with this
Section and shall qualify such | ||||||
9 | road district for an allotment under this
Section. Beginning | ||||||
10 | in 2011 and thereafter, if any
road district has levied a | ||||||
11 | special tax for road purposes
under Sections 6-601, 6-602, and | ||||||
12 | 6-603 of the Illinois Highway Code, and
the tax was levied in | ||||||
13 | an amount that would require extension at a
rate of not less | ||||||
14 | than 0.08% of the value of the taxable property of that road | ||||||
15 | district,
as equalized or assessed by the Department of | ||||||
16 | Revenue or, in DuPage County, an amount equal to or greater | ||||||
17 | than $12,000 per mile of road under the jurisdiction of the | ||||||
18 | road district, whichever is less, that levy shall be deemed a | ||||||
19 | proper compliance with this
Section and shall qualify such | ||||||
20 | road district for a full, rather than proportionate, allotment | ||||||
21 | under this
Section. If the levy for the special tax is less | ||||||
22 | than 0.08% of the value of the taxable property, or, in DuPage | ||||||
23 | County if the levy for the special tax is less than the lesser | ||||||
24 | of (i) 0.08% or (ii) $12,000 per mile of road under the | ||||||
25 | jurisdiction of the road district, and if the levy for the | ||||||
26 | special tax is more than any other levy for road and bridge |
| |||||||
| |||||||
1 | purposes, then the levy for the special tax qualifies the road | ||||||
2 | district for a proportionate, rather than full, allotment | ||||||
3 | under this Section. If the levy for the special tax is equal to | ||||||
4 | or less than any other levy for road and bridge purposes, then | ||||||
5 | any allotment under this Section shall be determined by the | ||||||
6 | other levy for road and bridge purposes. | ||||||
7 | Prior to 2011, if a township has transferred to the road | ||||||
8 | and bridge fund
money which, when added to the amount of any | ||||||
9 | tax levy of the road
district would be the equivalent of a tax | ||||||
10 | levy requiring extension at a
rate of at least .08%, or, in | ||||||
11 | DuPage County, an amount equal to or greater
than $12,000 per | ||||||
12 | mile of road under the jurisdiction of the road district,
| ||||||
13 | whichever is less, such transfer, together with any such tax | ||||||
14 | levy,
shall be deemed a proper compliance with this Section | ||||||
15 | and shall qualify
the road district for an allotment under | ||||||
16 | this Section.
| ||||||
17 | In counties in which a property tax extension limitation | ||||||
18 | is imposed
under the Property Tax Extension Limitation Law, | ||||||
19 | road districts may retain
their entitlement to a motor fuel | ||||||
20 | tax allotment or, beginning in 2011, their entitlement to a | ||||||
21 | full allotment if, at the time the property
tax
extension | ||||||
22 | limitation was imposed, the road district was levying a road | ||||||
23 | and
bridge tax at a rate sufficient to entitle it to a motor | ||||||
24 | fuel tax allotment
and continues to levy the maximum allowable | ||||||
25 | amount after the imposition of the
property tax extension | ||||||
26 | limitation. Any road district may in all circumstances
retain |
| |||||||
| |||||||
1 | its entitlement to a motor fuel tax allotment or, beginning in | ||||||
2 | 2011, its entitlement to a full allotment if it levied a road | ||||||
3 | and
bridge tax in an amount that will require the extension of | ||||||
4 | the tax against the
taxable property in the road district at a | ||||||
5 | rate of not less than 0.08% of the
assessed value of the | ||||||
6 | property, based upon the assessment for the year
immediately | ||||||
7 | preceding the year in which the tax was levied and as equalized | ||||||
8 | by
the Department of Revenue or, in DuPage County, an amount | ||||||
9 | equal to or greater
than $12,000 per mile of road under the | ||||||
10 | jurisdiction of the road district,
whichever is less.
| ||||||
11 | As used in this Section , the term "road district" means | ||||||
12 | any road
district, including a county unit road district, | ||||||
13 | provided for by the
Illinois Highway Code; and the term | ||||||
14 | "township or district road"
means any road in the township and | ||||||
15 | district road system as defined in the
Illinois Highway Code. | ||||||
16 | For the purposes of this Section, "township or
district road" | ||||||
17 | also includes such roads as are maintained by park
districts, | ||||||
18 | forest preserve districts and conservation districts. The
| ||||||
19 | Department of Transportation shall determine the mileage of | ||||||
20 | all township
and district roads for the purposes of making | ||||||
21 | allotments and allocations of
motor fuel tax funds for use in | ||||||
22 | road districts.
| ||||||
23 | Payment of motor fuel tax moneys to municipalities and | ||||||
24 | counties shall
be made as soon as possible after the allotment | ||||||
25 | is made. The treasurer
of the municipality or county may | ||||||
26 | invest these funds until their use is
required and the |
| |||||||
| |||||||
1 | interest earned by these investments shall be limited
to the | ||||||
2 | same uses as the principal funds.
| ||||||
3 | (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; | ||||||
4 | 101-493, eff. 8-23-19; revised 9-24-19.)
| ||||||
5 | Section 15. The Emergency Telephone System Act is amended | ||||||
6 | by changing Section 30 as follows: | ||||||
7 | (50 ILCS 750/30) | ||||||
8 | (Section scheduled to be repealed on December 31, 2021) | ||||||
9 | Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement. | ||||||
10 | (a) A special fund in the State treasury known as the | ||||||
11 | Wireless Service Emergency Fund shall be renamed the Statewide | ||||||
12 | 9-1-1 Fund. Any appropriations made from the Wireless Service | ||||||
13 | Emergency Fund shall be payable from the Statewide 9-1-1 Fund. | ||||||
14 | The Fund shall consist of the following: | ||||||
15 | (1) 9-1-1 wireless surcharges assessed under the | ||||||
16 | Wireless Emergency Telephone Safety Act. | ||||||
17 | (2) 9-1-1 surcharges assessed under Section 20 of this | ||||||
18 | Act. | ||||||
19 | (3) Prepaid wireless 9-1-1 surcharges assessed under | ||||||
20 | Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act. | ||||||
21 | (4) Any appropriations, grants, or gifts made to the | ||||||
22 | Fund. | ||||||
23 | (5) Any income from interest, premiums, gains, or | ||||||
24 | other earnings on moneys in the Fund. |
| |||||||
| |||||||
1 | (6) Money from any other source that is deposited in | ||||||
2 | or transferred to the Fund. | ||||||
3 | (b) The Subject to appropriation and availability of | ||||||
4 | funds, the Department shall distribute the 9-1-1 surcharges | ||||||
5 | monthly as follows: | ||||||
6 | (1) From each surcharge collected and remitted under | ||||||
7 | Section 20 of this Act: | ||||||
8 | (A) $0.013 shall be distributed monthly in equal | ||||||
9 | amounts to each County Emergency Telephone System | ||||||
10 | Board or qualified governmental entity in counties | ||||||
11 | with a population under 100,000 according to the most | ||||||
12 | recent census data which is authorized to serve as a | ||||||
13 | primary wireless 9-1-1 public safety answering point | ||||||
14 | for the county and to provide wireless 9-1-1 service | ||||||
15 | as prescribed by subsection (b) of Section 15.6a of | ||||||
16 | this Act, and which does provide such service. | ||||||
17 | (B) $0.033 shall be transferred by the Comptroller | ||||||
18 | at the direction of the Department to the Wireless | ||||||
19 | Carrier Reimbursement Fund until June 30, 2017; from | ||||||
20 | July 1, 2017 through June 30, 2018, $0.026 shall be | ||||||
21 | transferred; from July 1, 2018 through June 30, 2019, | ||||||
22 | $0.020 shall be transferred; from July 1, 2019, | ||||||
23 | through June 30, 2020, $0.013 shall be transferred; | ||||||
24 | from July 1, 2020 through June 30, 2021, $0.007 will be | ||||||
25 | transferred; and after June 30, 2021, no transfer | ||||||
26 | shall be made to the Wireless Carrier Reimbursement |
| |||||||
| |||||||
1 | Fund. | ||||||
2 | (C) Until December 31, 2017, $0.007 and on and | ||||||
3 | after January 1, 2018, $0.017 shall be used to cover | ||||||
4 | the Department's administrative costs. | ||||||
5 | (D) Beginning January 1, 2018, until June 30, | ||||||
6 | 2020, $0.12, and on and after July 1, 2020, $0.04 shall | ||||||
7 | be used to make monthly proportional grants to the | ||||||
8 | appropriate 9-1-1 Authority currently taking wireless | ||||||
9 | 9-1-1 based upon the United States Postal Zip Code of | ||||||
10 | the billing addresses of subscribers wireless | ||||||
11 | carriers. | ||||||
12 | (E) Until June 30, 2021, $0.05 shall be used by the | ||||||
13 | Department for grants for NG9-1-1 expenses, with | ||||||
14 | priority given to 9-1-1 Authorities that provide 9-1-1 | ||||||
15 | service within the territory of a Large Electing | ||||||
16 | Provider as defined in Section 13-406.1 of the Public | ||||||
17 | Utilities Act. | ||||||
18 | (F) On and after July 1, 2020, $0.13 shall be used | ||||||
19 | for the implementation of and continuing expenses for | ||||||
20 | the Statewide NG9-1-1 system. | ||||||
21 | (2) After disbursements under paragraph (1) of this | ||||||
22 | subsection (b), all remaining funds in the Statewide 9-1-1 | ||||||
23 | Fund shall be disbursed in the following priority order: | ||||||
24 | (A) The Fund shall pay monthly to: | ||||||
25 | (i) the 9-1-1 Authorities that imposed | ||||||
26 | surcharges under Section 15.3 of this Act and were |
| |||||||
| |||||||
1 | required to report to the Illinois Commerce | ||||||
2 | Commission under Section 27 of the Wireless | ||||||
3 | Emergency Telephone Safety Act on October 1, 2014, | ||||||
4 | except a 9-1-1 Authority in a municipality with a | ||||||
5 | population in excess of 500,000, an amount equal | ||||||
6 | to the average monthly wireline and VoIP surcharge | ||||||
7 | revenue attributable to the most recent 12-month | ||||||
8 | period reported to the Department under that | ||||||
9 | Section for the October 1, 2014 filing, subject to | ||||||
10 | the power of the Department to investigate the | ||||||
11 | amount reported and adjust the number by order | ||||||
12 | under Article X of the Public Utilities Act, so | ||||||
13 | that the monthly amount paid under this item | ||||||
14 | accurately reflects one-twelfth of the aggregate | ||||||
15 | wireline and VoIP surcharge revenue properly | ||||||
16 | attributable to the most recent 12-month period | ||||||
17 | reported to the Commission; or | ||||||
18 | (ii) county qualified governmental entities | ||||||
19 | that did not impose a surcharge under Section 15.3 | ||||||
20 | as of December 31, 2015, and counties that did not | ||||||
21 | impose a surcharge as of June 30, 2015, an amount | ||||||
22 | equivalent to their population multiplied by .37 | ||||||
23 | multiplied by the rate of $0.69; counties that are | ||||||
24 | not county qualified governmental entities and | ||||||
25 | that did not impose a surcharge as of December 31, | ||||||
26 | 2015, shall not begin to receive the payment |
| |||||||
| |||||||
1 | provided for in this subsection until E9-1-1 and | ||||||
2 | wireless E9-1-1 services are provided within their | ||||||
3 | counties; or | ||||||
4 | (iii) counties without 9-1-1 service that had | ||||||
5 | a surcharge in place by December 31, 2015, an | ||||||
6 | amount equivalent to their population multiplied | ||||||
7 | by .37 multiplied by their surcharge rate as | ||||||
8 | established by the referendum. | ||||||
9 | (B) All 9-1-1 network costs for systems outside of | ||||||
10 | municipalities with a population of at least 500,000 | ||||||
11 | shall be paid by the Department directly to the | ||||||
12 | vendors. | ||||||
13 | (C) All expenses incurred by the Administrator and | ||||||
14 | the Statewide 9-1-1 Advisory Board and costs | ||||||
15 | associated with procurement under Section 15.6b | ||||||
16 | including requests for information and requests for | ||||||
17 | proposals. | ||||||
18 | (D) Funds may be held in reserve by the Statewide | ||||||
19 | 9-1-1 Advisory Board and disbursed by the Department | ||||||
20 | for grants under Section 15.4b of this Act and for | ||||||
21 | NG9-1-1 expenses up to $12.5 million per year in State | ||||||
22 | fiscal years 2016 and 2017; up to $20 million in State | ||||||
23 | fiscal year 2018; up to $20.9 million in State fiscal | ||||||
24 | year 2019; up to $15.3 million in State fiscal year | ||||||
25 | 2020; up to $16.2 million in State fiscal year 2021; up | ||||||
26 | to $23.1 million in State fiscal year 2022; and up to |
| |||||||
| |||||||
1 | $17.0 million per year for State fiscal year 2023 and | ||||||
2 | each year thereafter. The amount held in reserve in | ||||||
3 | State fiscal years 2018 and 2019 shall not be less than | ||||||
4 | $6.5 million. Disbursements under this subparagraph | ||||||
5 | (D) shall be prioritized as follows: (i) consolidation | ||||||
6 | grants prioritized under subsection (a) of Section | ||||||
7 | 15.4b of this Act; (ii) NG9-1-1 expenses; and (iii) | ||||||
8 | consolidation grants under Section 15.4b of this Act | ||||||
9 | for consolidation expenses incurred between January 1, | ||||||
10 | 2010, and January 1, 2016. | ||||||
11 | (E) All remaining funds per remit month shall be | ||||||
12 | used to make monthly proportional grants to the | ||||||
13 | appropriate 9-1-1 Authority currently taking wireless | ||||||
14 | 9-1-1 based upon the United States Postal Zip Code of | ||||||
15 | the billing addresses of subscribers of wireless | ||||||
16 | carriers. | ||||||
17 | (c) The moneys deposited into the Statewide 9-1-1 Fund | ||||||
18 | under this Section shall not be subject to administrative | ||||||
19 | charges or chargebacks unless otherwise authorized by this | ||||||
20 | Act. | ||||||
21 | (d) Whenever two or more 9-1-1 Authorities consolidate, | ||||||
22 | the resulting Joint Emergency Telephone System Board shall be | ||||||
23 | entitled to the monthly payments that had theretofore been | ||||||
24 | made to each consolidating 9-1-1 Authority. Any reserves held | ||||||
25 | by any consolidating 9-1-1 Authority shall be transferred to | ||||||
26 | the resulting Joint Emergency Telephone System Board. Whenever |
| |||||||
| |||||||
1 | a county that has no 9-1-1 service as of January 1, 2016 enters | ||||||
2 | into an agreement to consolidate to create or join a Joint | ||||||
3 | Emergency Telephone System Board, the Joint Emergency | ||||||
4 | Telephone System Board shall be entitled to the monthly | ||||||
5 | payments that would have otherwise been paid to the county if | ||||||
6 | it had provided 9-1-1 service.
| ||||||
7 | (e) Absent an enacted appropriation in any State fiscal | ||||||
8 | year, this subsection shall constitute a continuing | ||||||
9 | appropriation to the Department of all amounts necessary for | ||||||
10 | the purpose of making distributions as provided in subsection | ||||||
11 | (b). If an appropriation to the Department of the amounts set | ||||||
12 | forth in subsection (b) is enacted on or after July 1 of any | ||||||
13 | calendar year, then the continuing appropriation shall | ||||||
14 | discontinue for that State fiscal year, and the enacted | ||||||
15 | appropriation shall supersede. | ||||||
16 | (Source: P.A. 100-20, eff. 7-1-17; 101-639, eff. 6-12-20.) | ||||||
17 | Section 20. The Illinois Gambling Act is amended by | ||||||
18 | changing Sections 12 and 13 as follows:
| ||||||
19 | (230 ILCS 10/12) (from Ch. 120, par. 2412)
| ||||||
20 | Sec. 12. Admission tax; fees.
| ||||||
21 | (a) A tax is hereby imposed upon admissions to riverboat | ||||||
22 | and casino gambling facilities operated by
licensed owners | ||||||
23 | authorized pursuant to this Act. Until July 1, 2002, the
rate | ||||||
24 | is $2 per person admitted. From July 1, 2002 until
July 1, |
| |||||||
| |||||||
1 | 2003, the rate is $3 per person admitted.
From July 1, 2003 | ||||||
2 | until August 23, 2005 (the effective date of Public Act | ||||||
3 | 94-673), for a licensee that admitted 1,000,000 persons or
| ||||||
4 | fewer in the previous calendar year, the rate is $3 per person | ||||||
5 | admitted; for a
licensee that admitted more than 1,000,000 but | ||||||
6 | no more than 2,300,000 persons
in the previous calendar year, | ||||||
7 | the rate is $4 per person admitted; and for
a licensee that | ||||||
8 | admitted more than 2,300,000 persons in the previous calendar
| ||||||
9 | year, the rate is $5 per person admitted.
Beginning on August | ||||||
10 | 23, 2005 (the effective date of Public Act 94-673), for a | ||||||
11 | licensee that admitted 1,000,000 persons or
fewer in calendar | ||||||
12 | year 2004, the rate is $2 per person admitted, and for all | ||||||
13 | other
licensees, including licensees that were not conducting | ||||||
14 | gambling operations in 2004, the rate is $3 per person | ||||||
15 | admitted.
This admission tax is imposed upon the
licensed | ||||||
16 | owner conducting gambling.
| ||||||
17 | (1) The admission tax shall be paid for each | ||||||
18 | admission, except that a person who exits a riverboat | ||||||
19 | gambling facility and reenters that riverboat gambling | ||||||
20 | facility within the same gaming day shall be subject only | ||||||
21 | to the initial admission tax.
| ||||||
22 | (2) (Blank).
| ||||||
23 | (3) The riverboat licensee may issue tax-free passes | ||||||
24 | to
actual and necessary officials and employees of the | ||||||
25 | licensee or other
persons actually working on the | ||||||
26 | riverboat.
|
| |||||||
| |||||||
1 | (4) The number and issuance of tax-free passes is | ||||||
2 | subject to the rules
of the Board, and a list of all | ||||||
3 | persons to whom the tax-free passes are
issued shall be | ||||||
4 | filed with the Board.
| ||||||
5 | (a-5) A fee is hereby imposed upon admissions operated by | ||||||
6 | licensed
managers on behalf of the State pursuant to Section | ||||||
7 | 7.3 at the rates provided
in
this subsection (a-5). For a | ||||||
8 | licensee that
admitted 1,000,000 persons or fewer in the | ||||||
9 | previous calendar year, the rate is
$3 per person admitted; | ||||||
10 | for a licensee that admitted more than 1,000,000 but no
more | ||||||
11 | than 2,300,000 persons
in the previous calendar year, the rate | ||||||
12 | is $4 per person admitted; and for
a licensee that admitted | ||||||
13 | more than 2,300,000 persons in the previous calendar
year, the | ||||||
14 | rate is $5 per person admitted.
| ||||||
15 | (1) The admission fee shall be paid for each | ||||||
16 | admission.
| ||||||
17 | (2) (Blank).
| ||||||
18 | (3) The licensed manager may issue fee-free passes to | ||||||
19 | actual and necessary
officials and employees of the | ||||||
20 | manager or other persons actually working on the
| ||||||
21 | riverboat.
| ||||||
22 | (4) The number and issuance of fee-free passes is | ||||||
23 | subject to the rules
of the Board, and a list of all | ||||||
24 | persons to whom the fee-free passes are
issued shall be | ||||||
25 | filed with the Board.
| ||||||
26 | (b) Except as provided in subsection (b-5), from the tax |
| |||||||
| |||||||
1 | imposed under subsection (a) and the fee imposed under
| ||||||
2 | subsection (a-5), a municipality shall receive from the State | ||||||
3 | $1 for each
person embarking on a riverboat docked within the | ||||||
4 | municipality or entering a casino located within the | ||||||
5 | municipality, and a county
shall receive $1 for each person | ||||||
6 | entering a casino or embarking on a riverboat docked within | ||||||
7 | the
county but outside the boundaries of any municipality. The | ||||||
8 | municipality's or
county's share shall be collected by the | ||||||
9 | Board on behalf of the State and
remitted quarterly by the | ||||||
10 | State , subject to appropriation, to the treasurer of
the unit | ||||||
11 | of local government for deposit in the general fund.
| ||||||
12 | (b-5) From the tax imposed under subsection (a) and the | ||||||
13 | fee imposed under subsection (a-5), $1 for each person | ||||||
14 | embarking on a riverboat designated in paragraph (4) of | ||||||
15 | subsection (e-5) of Section 7 shall be divided as follows: | ||||||
16 | $0.70 to the City of Rockford, $0.05 to the City of Loves Park, | ||||||
17 | $0.05 to the Village of Machesney Park, and $0.20 to Winnebago | ||||||
18 | County. | ||||||
19 | The municipality's or county's share shall be collected by | ||||||
20 | the Board on behalf of the State and remitted monthly by the | ||||||
21 | State , subject to appropriation, to the treasurer of the unit | ||||||
22 | of local government for deposit in the general fund. | ||||||
23 | (b-10) From the tax imposed under subsection (a) and the | ||||||
24 | fee imposed under subsection (a-5), $1 for each person | ||||||
25 | embarking on a riverboat or entering a casino designated in | ||||||
26 | paragraph (1) of subsection (e-5) of Section 7 shall be |
| |||||||
| |||||||
1 | divided as follows:
$0.70 to the City of Chicago,
$0.15 to the | ||||||
2 | Village of Maywood,
and $0.15 to the Village of Summit. | ||||||
3 | The municipality's or county's share shall be collected by | ||||||
4 | the Board on behalf of the State and remitted monthly by the | ||||||
5 | State , subject to appropriation, to the treasurer of the unit | ||||||
6 | of local government for deposit in the general fund. | ||||||
7 | (b-15) From the tax imposed under subsection (a) and the | ||||||
8 | fee imposed under subsection (a-5), $1 for each person | ||||||
9 | embarking on a riverboat or entering a casino designated in | ||||||
10 | paragraph (2) of subsection (e-5) of Section 7 shall be | ||||||
11 | divided as follows:
$0.70 to the City of Danville and
$0.30 to | ||||||
12 | Vermilion County. | ||||||
13 | The municipality's or county's share shall be collected by | ||||||
14 | the Board on behalf of the State and remitted monthly by the | ||||||
15 | State , subject to appropriation, to the treasurer of the unit | ||||||
16 | of local government for deposit in the general fund. | ||||||
17 | (b-20) Absent an enacted appropriation in any State fiscal | ||||||
18 | year, this subsection (b-20) shall constitute a continuing | ||||||
19 | appropriation of all amounts necessary for the purpose of | ||||||
20 | making distributions to municipalities and counties as | ||||||
21 | provided in subsection (b), (b-5), (b-10), and (b-15). If an | ||||||
22 | appropriation of the amounts set forth in those subsections is | ||||||
23 | enacted on or after July 1 of any calendar year, then the | ||||||
24 | continuing appropriation shall discontinue for that State | ||||||
25 | fiscal year, and the enacted appropriation shall supersede. | ||||||
26 | (c) The licensed owner shall pay the entire admission tax |
| |||||||
| |||||||
1 | to the Board and
the licensed manager shall pay the entire | ||||||
2 | admission fee to the Board.
Such payments shall be made daily. | ||||||
3 | Accompanying each payment shall be a
return on forms provided | ||||||
4 | by the Board which shall include other
information regarding | ||||||
5 | admissions as the Board may require. Failure to
submit either | ||||||
6 | the payment or the return within the specified time may
result | ||||||
7 | in suspension or revocation of the owners or managers license.
| ||||||
8 | (c-5) A tax is imposed on admissions to organization | ||||||
9 | gaming facilities at the rate of $3 per person admitted by an | ||||||
10 | organization gaming licensee. The tax is imposed upon the | ||||||
11 | organization gaming licensee. | ||||||
12 | (1) The admission tax shall be paid for each | ||||||
13 | admission, except that a person who exits an organization | ||||||
14 | gaming facility and reenters that organization gaming | ||||||
15 | facility within the same gaming day, as the term "gaming | ||||||
16 | day" is defined by the Board by rule, shall be subject only | ||||||
17 | to the initial admission tax. The Board shall establish, | ||||||
18 | by rule, a procedure to determine whether a person | ||||||
19 | admitted to an organization gaming facility has paid the | ||||||
20 | admission tax. | ||||||
21 | (2) An organization gaming licensee may issue tax-free | ||||||
22 | passes to actual and necessary officials and employees of | ||||||
23 | the licensee and other persons associated with its gaming | ||||||
24 | operations. | ||||||
25 | (3) The number and issuance of tax-free passes is | ||||||
26 | subject to the rules of the Board, and a list of all |
| |||||||
| |||||||
1 | persons to whom the tax-free passes are issued shall be
| ||||||
2 | filed with the Board. | ||||||
3 | (4) The organization gaming licensee shall pay the | ||||||
4 | entire admission tax to the Board. | ||||||
5 | Such payments shall be made daily. Accompanying each | ||||||
6 | payment shall be a return on forms provided by the Board, which | ||||||
7 | shall include other information regarding admission as the | ||||||
8 | Board may require. Failure to submit either the payment or the | ||||||
9 | return within the specified time may result in suspension or | ||||||
10 | revocation of the organization gaming license. | ||||||
11 | From the tax imposed under this subsection (c-5), a | ||||||
12 | municipality other than the Village of Stickney or the City of | ||||||
13 | Collinsville in which an organization gaming facility is | ||||||
14 | located, or if the organization gaming facility is not located | ||||||
15 | within a municipality, then the county in which the | ||||||
16 | organization gaming facility is located, except as otherwise | ||||||
17 | provided in this Section, shall receive, subject to | ||||||
18 | appropriation, $1 for each person who enters the organization | ||||||
19 | gaming facility. For each admission to the organization gaming | ||||||
20 | facility in excess of 1,500,000 in a year, from the tax imposed | ||||||
21 | under this subsection (c-5), the county in which the | ||||||
22 | organization gaming facility is located shall receive, subject | ||||||
23 | to appropriation, $0.30, which shall be in addition to any | ||||||
24 | other moneys paid to the county under this Section. | ||||||
25 | From the tax imposed under this subsection (c-5) on an | ||||||
26 | organization gaming facility located in the Village of |
| |||||||
| |||||||
1 | Stickney, $1 for each person who enters the organization | ||||||
2 | gaming facility shall be distributed as follows, subject to | ||||||
3 | appropriation: $0.24 to the Village of Stickney, $0.49 to the | ||||||
4 | Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the | ||||||
5 | Stickney Public Health District, and $0.05 to the City of | ||||||
6 | Bridgeview. | ||||||
7 | From the tax imposed under this subsection (c-5) on an | ||||||
8 | organization gaming facility located in the City of | ||||||
9 | Collinsville, the following shall each receive 10 cents for | ||||||
10 | each person who enters the organization gaming facility, | ||||||
11 | subject to appropriation: the Village of Alorton; the Village | ||||||
12 | of Washington Park; State Park Place; the Village of Fairmont | ||||||
13 | City; the City of Centreville; the Village of Brooklyn; the | ||||||
14 | City of Venice; the City of Madison; the Village of | ||||||
15 | Caseyville; and the Village of Pontoon Beach. | ||||||
16 | On the 25th day of each month, all amounts remaining after | ||||||
17 | payments required under this subsection (c-5) have been made | ||||||
18 | shall be transferred into the Capital Projects Fund. | ||||||
19 | (d) The Board shall administer and collect the admission | ||||||
20 | tax imposed by
this Section, to the extent practicable, in a | ||||||
21 | manner consistent with the
provisions of Sections 4, 5, 5a, | ||||||
22 | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of | ||||||
23 | the Retailers' Occupation Tax Act and
Section 3-7 of the | ||||||
24 | Uniform Penalty and Interest Act.
| ||||||
25 | (Source: P.A. 101-31, eff. 6-28-19.)
|
| |||||||
| |||||||
1 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| ||||||
2 | Sec. 13. Wagering tax; rate; distribution.
| ||||||
3 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
4 | gross
receipts received from gambling games authorized under | ||||||
5 | this Act at the rate of
20%.
| ||||||
6 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
7 | tax is
imposed on persons engaged in the business of | ||||||
8 | conducting riverboat gambling
operations, based on the | ||||||
9 | adjusted gross receipts received by a licensed owner
from | ||||||
10 | gambling games authorized under this Act at the following | ||||||
11 | rates:
| ||||||
12 | 15% of annual adjusted gross receipts up to and | ||||||
13 | including $25,000,000;
| ||||||
14 | 20% of annual adjusted gross receipts in excess of | ||||||
15 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
16 | 25% of annual adjusted gross receipts in excess of | ||||||
17 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
18 | 30% of annual adjusted gross receipts in excess of | ||||||
19 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
20 | 35% of annual adjusted gross receipts in excess of | ||||||
21 | $100,000,000.
| ||||||
22 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
23 | is imposed on
persons engaged in the business of conducting | ||||||
24 | riverboat gambling operations,
other than licensed managers | ||||||
25 | conducting riverboat gambling operations on behalf
of the | ||||||
26 | State, based on the adjusted gross receipts received by a |
| |||||||
| |||||||
1 | licensed
owner from gambling games authorized under this Act | ||||||
2 | at the following rates:
| ||||||
3 | 15% of annual adjusted gross receipts up to and | ||||||
4 | including $25,000,000;
| ||||||
5 | 22.5% of annual adjusted gross receipts in excess of | ||||||
6 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
7 | 27.5% of annual adjusted gross receipts in excess of | ||||||
8 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
9 | 32.5% of annual adjusted gross receipts in excess of | ||||||
10 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
11 | 37.5% of annual adjusted gross receipts in excess of | ||||||
12 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
13 | 45% of annual adjusted gross receipts in excess of | ||||||
14 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
15 | 50% of annual adjusted gross receipts in excess of | ||||||
16 | $200,000,000.
| ||||||
17 | (a-3) Beginning July 1, 2003, a privilege tax is imposed | ||||||
18 | on persons engaged
in the business of conducting riverboat | ||||||
19 | gambling operations, other than
licensed managers conducting | ||||||
20 | riverboat gambling operations on behalf of the
State, based on | ||||||
21 | the adjusted gross receipts received by a licensed owner from
| ||||||
22 | gambling games authorized under this Act at the following | ||||||
23 | rates:
| ||||||
24 | 15% of annual adjusted gross receipts up to and | ||||||
25 | including $25,000,000;
| ||||||
26 | 27.5% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
2 | 32.5% of annual adjusted gross receipts in excess of | ||||||
3 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
4 | 37.5% of annual adjusted gross receipts in excess of | ||||||
5 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
6 | 45% of annual adjusted gross receipts in excess of | ||||||
7 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
8 | 50% of annual adjusted gross receipts in excess of | ||||||
9 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
10 | 70% of annual adjusted gross receipts in excess of | ||||||
11 | $250,000,000.
| ||||||
12 | An amount equal to the amount of wagering taxes collected | ||||||
13 | under this
subsection (a-3) that are in addition to the amount | ||||||
14 | of wagering taxes that
would have been collected if the | ||||||
15 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
16 | be paid into the Common School Fund.
| ||||||
17 | The privilege tax imposed under this subsection (a-3) | ||||||
18 | shall no longer be
imposed beginning on the earlier of (i) July | ||||||
19 | 1, 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
20 | gambling operations are conducted
pursuant to a dormant | ||||||
21 | license; or (iii) the first day that riverboat gambling
| ||||||
22 | operations are conducted under the authority of an owners | ||||||
23 | license that is in
addition to the 10 owners licenses | ||||||
24 | initially authorized under this Act.
For the purposes of this | ||||||
25 | subsection (a-3), the term "dormant license"
means an owners | ||||||
26 | license that is authorized by this Act under which no
|
| |||||||
| |||||||
1 | riverboat gambling operations are being conducted on June 20, | ||||||
2 | 2003.
| ||||||
3 | (a-4) Beginning on the first day on which the tax imposed | ||||||
4 | under
subsection (a-3) is no longer imposed and ending upon | ||||||
5 | the imposition of the privilege tax under subsection (a-5) of | ||||||
6 | this Section, a privilege tax is imposed on persons
engaged in | ||||||
7 | the business of conducting gambling operations, other
than | ||||||
8 | licensed managers conducting riverboat gambling operations on | ||||||
9 | behalf of
the State, based on the adjusted gross receipts | ||||||
10 | received by a licensed owner
from gambling games authorized | ||||||
11 | under this Act at the following rates:
| ||||||
12 | 15% of annual adjusted gross receipts up to and | ||||||
13 | including $25,000,000;
| ||||||
14 | 22.5% of annual adjusted gross receipts in excess of | ||||||
15 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
16 | 27.5% of annual adjusted gross receipts in excess of | ||||||
17 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
18 | 32.5% of annual adjusted gross receipts in excess of | ||||||
19 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
20 | 37.5% of annual adjusted gross receipts in excess of | ||||||
21 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
22 | 45% of annual adjusted gross receipts in excess of | ||||||
23 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
24 | 50% of annual adjusted gross receipts in excess of | ||||||
25 | $200,000,000.
| ||||||
26 | For the imposition of the privilege tax in this subsection |
| |||||||
| |||||||
1 | (a-4), amounts paid pursuant to item (1) of subsection (b) of | ||||||
2 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
3 | be included in the determination of adjusted gross receipts. | ||||||
4 | (a-5)(1) Beginning on July 1, 2020, a privilege tax is | ||||||
5 | imposed on persons engaged in the business of conducting | ||||||
6 | gambling operations, other than the owners licensee under | ||||||
7 | paragraph (1) of subsection (e-5) of Section 7 and licensed | ||||||
8 | managers conducting riverboat gambling operations on behalf of | ||||||
9 | the State, based on the adjusted gross receipts received by | ||||||
10 | such licensee from the gambling games authorized under this | ||||||
11 | Act. The privilege tax for all gambling games other than table | ||||||
12 | games, including, but not limited to, slot machines, video | ||||||
13 | game of chance gambling, and electronic gambling games shall | ||||||
14 | be at the following rates: | ||||||
15 | 15% of annual adjusted gross receipts up to and | ||||||
16 | including $25,000,000; | ||||||
17 | 22.5% of annual adjusted gross receipts in excess of | ||||||
18 | $25,000,000 but not exceeding $50,000,000; | ||||||
19 | 27.5% of annual adjusted gross receipts in excess of | ||||||
20 | $50,000,000 but not exceeding $75,000,000; | ||||||
21 | 32.5% of annual adjusted gross receipts in excess of | ||||||
22 | $75,000,000 but not exceeding $100,000,000; | ||||||
23 | 37.5% of annual adjusted gross receipts in excess of | ||||||
24 | $100,000,000 but not exceeding $150,000,000; | ||||||
25 | 45% of annual adjusted gross receipts in excess of | ||||||
26 | $150,000,000 but not exceeding $200,000,000; |
| |||||||
| |||||||
1 | 50% of annual adjusted gross receipts in excess of | ||||||
2 | $200,000,000. | ||||||
3 | The privilege tax for table games shall be at the | ||||||
4 | following rates: | ||||||
5 | 15% of annual adjusted gross receipts up to and | ||||||
6 | including $25,000,000; | ||||||
7 | 20% of annual adjusted gross receipts in excess of | ||||||
8 | $25,000,000. | ||||||
9 | For the imposition of the privilege tax in this subsection | ||||||
10 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
11 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
12 | be included in the determination of adjusted gross receipts. | ||||||
13 | (2) Beginning on the first day that an owners licensee | ||||||
14 | under paragraph (1) of subsection (e-5) of Section 7 conducts | ||||||
15 | gambling operations, either in a temporary facility or a | ||||||
16 | permanent facility, a privilege tax is imposed on persons | ||||||
17 | engaged in the business of conducting gambling operations | ||||||
18 | under paragraph (1) of subsection (e-5) of Section 7, other | ||||||
19 | than licensed managers conducting riverboat gambling | ||||||
20 | operations on behalf of the State, based on the adjusted gross | ||||||
21 | receipts received by such licensee from the gambling games | ||||||
22 | authorized under this Act. The privilege tax for all gambling | ||||||
23 | games other than table games, including, but not limited to, | ||||||
24 | slot machines, video game of chance gambling, and electronic | ||||||
25 | gambling games shall be at the following rates: | ||||||
26 | 12% of annual adjusted gross receipts up to and
|
| |||||||
| |||||||
1 | including $25,000,000 to the State and 10.5% of annual | ||||||
2 | adjusted gross receipts up to and including $25,000,000 to | ||||||
3 | the City of Chicago; | ||||||
4 | 16% of annual adjusted gross receipts in excess of
| ||||||
5 | $25,000,000 but not exceeding $50,000,000 to the State and | ||||||
6 | 14% of annual adjusted gross receipts in excess of | ||||||
7 | $25,000,000 but not exceeding $50,000,000 to the City of | ||||||
8 | Chicago; | ||||||
9 | 20.1% of annual adjusted gross receipts in excess of
| ||||||
10 | $50,000,000 but not exceeding $75,000,000 to the State and | ||||||
11 | 17.4% of annual adjusted gross receipts in excess of | ||||||
12 | $50,000,000 but not exceeding $75,000,000 to the City of | ||||||
13 | Chicago; | ||||||
14 | 21.4% of annual adjusted gross receipts in excess of
| ||||||
15 | $75,000,000 but not exceeding $100,000,000 to the State | ||||||
16 | and 18.6% of annual adjusted gross receipts in excess of | ||||||
17 | $75,000,000 but not exceeding $100,000,000 to the City of | ||||||
18 | Chicago; | ||||||
19 | 22.7% of annual adjusted gross receipts in excess of
| ||||||
20 | $100,000,000 but not exceeding $150,000,000 to the State | ||||||
21 | and 19.8% of annual adjusted gross receipts in excess of | ||||||
22 | $100,000,000 but not exceeding $150,000,000 to the City of | ||||||
23 | Chicago; | ||||||
24 | 24.1% of annual adjusted gross receipts in excess of
| ||||||
25 | $150,000,000 but not exceeding $225,000,000 to the State | ||||||
26 | and 20.9% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $150,000,000 but not exceeding $225,000,000 to the City of | ||||||
2 | Chicago; | ||||||
3 | 26.8% of annual adjusted gross receipts in excess of
| ||||||
4 | $225,000,000 but not exceeding $1,000,000,000 to the State | ||||||
5 | and 23.2% of annual adjusted gross receipts in excess of | ||||||
6 | $225,000,000 but not exceeding $1,000,000,000 to the City | ||||||
7 | of Chicago; | ||||||
8 | 40% of annual adjusted gross receipts in excess of | ||||||
9 | $1,000,000,000 to the State and 34.7% of annual gross | ||||||
10 | receipts in excess of $1,000,000,000 to the City of | ||||||
11 | Chicago. | ||||||
12 | The privilege tax for table games shall be at the | ||||||
13 | following rates: | ||||||
14 | 8.1% of annual adjusted gross receipts up to and | ||||||
15 | including $25,000,000 to the State and 6.9% of annual | ||||||
16 | adjusted gross receipts up to and including $25,000,000 to | ||||||
17 | the City of Chicago; | ||||||
18 | 10.7% of annual adjusted gross receipts in excess of | ||||||
19 | $25,000,000 but not exceeding $75,000,000 to the State and | ||||||
20 | 9.3% of annual adjusted gross receipts in excess of | ||||||
21 | $25,000,000 but not exceeding $75,000,000 to the City of | ||||||
22 | Chicago; | ||||||
23 | 11.2% of annual adjusted gross receipts in excess of | ||||||
24 | $75,000,000 but not exceeding $175,000,000 to the State | ||||||
25 | and 9.8% of annual adjusted gross receipts in excess of | ||||||
26 | $75,000,000 but not exceeding $175,000,000 to the City of |
| |||||||
| |||||||
1 | Chicago; | ||||||
2 | 13.5% of annual adjusted gross receipts in excess of | ||||||
3 | $175,000,000 but not exceeding $225,000,000 to the State | ||||||
4 | and 11.5% of annual adjusted gross receipts in excess of | ||||||
5 | $175,000,000 but not exceeding $225,000,000 to the City of | ||||||
6 | Chicago; | ||||||
7 | 15.1% of annual adjusted gross receipts in excess of | ||||||
8 | $225,000,000 but not exceeding $275,000,000 to the State | ||||||
9 | and 12.9% of annual adjusted gross receipts in excess of | ||||||
10 | $225,000,000 but not exceeding $275,000,000 to the City of | ||||||
11 | Chicago; | ||||||
12 | 16.2% of annual adjusted gross receipts in excess of | ||||||
13 | $275,000,000 but not exceeding $375,000,000 to the State | ||||||
14 | and 13.8% of annual adjusted gross receipts in excess of | ||||||
15 | $275,000,000 but not exceeding $375,000,000 to the City of | ||||||
16 | Chicago; | ||||||
17 | 18.9% of annual adjusted gross receipts in excess of | ||||||
18 | $375,000,000 to the State and 16.1% of annual gross | ||||||
19 | receipts in excess of $375,000,000 to the City of Chicago. | ||||||
20 | For the imposition of the privilege tax in this subsection | ||||||
21 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
22 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
23 | be included in the determination of adjusted gross receipts. | ||||||
24 | Notwithstanding the provisions of this subsection (a-5), | ||||||
25 | for the first 10 years that the privilege tax is imposed under | ||||||
26 | this subsection (a-5), the privilege tax shall be imposed on |
| |||||||
| |||||||
1 | the modified annual adjusted gross receipts of a riverboat or | ||||||
2 | casino conducting gambling operations in the City of East St. | ||||||
3 | Louis, unless: | ||||||
4 | (1) the riverboat or casino fails to employ at least | ||||||
5 | 450 people; | ||||||
6 | (2) the riverboat or casino fails to maintain | ||||||
7 | operations in a manner consistent with this Act or is not a | ||||||
8 | viable riverboat or casino subject to the approval of the | ||||||
9 | Board; or | ||||||
10 | (3) the owners licensee is not an entity in which | ||||||
11 | employees participate in an employee stock ownership plan. | ||||||
12 | As used in this subsection (a-5), "modified annual | ||||||
13 | adjusted gross receipts" means: | ||||||
14 | (A) for calendar year 2020, the annual adjusted gross | ||||||
15 | receipts for the current year minus the difference between | ||||||
16 | an amount equal to the average annual adjusted gross | ||||||
17 | receipts from a riverboat or casino conducting gambling | ||||||
18 | operations in the City of East St. Louis for 2014, 2015, | ||||||
19 | 2016, 2017, and 2018 and the annual adjusted gross | ||||||
20 | receipts for 2018; | ||||||
21 | (B) for calendar year 2021, the annual adjusted gross | ||||||
22 | receipts for the current year minus the difference between | ||||||
23 | an amount equal to the average annual adjusted gross | ||||||
24 | receipts from a riverboat or casino conducting gambling | ||||||
25 | operations in the City of East St. Louis for 2014, 2015, | ||||||
26 | 2016, 2017, and 2018 and the annual adjusted gross |
| |||||||
| |||||||
1 | receipts for 2019; and | ||||||
2 | (C) for calendar years 2022 through 2029, the annual | ||||||
3 | adjusted gross receipts for the current year minus the | ||||||
4 | difference between an amount equal to the average annual | ||||||
5 | adjusted gross receipts from a riverboat or casino | ||||||
6 | conducting gambling operations in the City of East St. | ||||||
7 | Louis for 3 years preceding the current year and the | ||||||
8 | annual adjusted gross receipts for the immediately | ||||||
9 | preceding year. | ||||||
10 | (a-6) From June 28, 2019 (the effective date of Public Act | ||||||
11 | 101-31) until June 30, 2023, an owners licensee that conducted | ||||||
12 | gambling operations prior to January 1, 2011 shall receive a | ||||||
13 | dollar-for-dollar credit against the tax imposed under this | ||||||
14 | Section for any renovation or construction costs paid by the | ||||||
15 | owners licensee, but in no event shall the credit exceed | ||||||
16 | $2,000,000. | ||||||
17 | Additionally, from June 28, 2019 (the effective date of | ||||||
18 | Public Act 101-31) until December 31, 2022, an owners licensee | ||||||
19 | that (i) is located within 15 miles of the Missouri border, and | ||||||
20 | (ii) has at least 3 riverboats, casinos, or their equivalent | ||||||
21 | within a 45-mile radius, may be authorized to relocate to a new | ||||||
22 | location with the approval of both the unit of local | ||||||
23 | government designated as the home dock and the Board, so long | ||||||
24 | as the new location is within the same unit of local government | ||||||
25 | and no more than 3 miles away from its original location. Such | ||||||
26 | owners licensee shall receive a credit against the tax imposed |
| |||||||
| |||||||
1 | under this Section equal to 8% of the total project costs, as | ||||||
2 | approved by the Board, for any renovation or construction | ||||||
3 | costs paid by the owners licensee for the construction of the | ||||||
4 | new facility, provided that the new facility is operational by | ||||||
5 | July 1, 2022. In determining whether or not to approve a | ||||||
6 | relocation, the Board must consider the extent to which the | ||||||
7 | relocation will diminish the gaming revenues received by other | ||||||
8 | Illinois gaming facilities. | ||||||
9 | (a-7) Beginning in the initial adjustment year and through | ||||||
10 | the final adjustment year, if the total obligation imposed | ||||||
11 | pursuant to either subsection (a-5) or (a-6) will result in an | ||||||
12 | owners licensee receiving less after-tax adjusted gross | ||||||
13 | receipts than it received in calendar year 2018, then the | ||||||
14 | total amount of privilege taxes that the owners licensee is | ||||||
15 | required to pay for that calendar year shall be reduced to the | ||||||
16 | extent necessary so that the after-tax adjusted gross receipts | ||||||
17 | in that calendar year equals the after-tax adjusted gross | ||||||
18 | receipts in calendar year 2018, but the privilege tax | ||||||
19 | reduction shall not exceed the annual adjustment cap. If | ||||||
20 | pursuant to this subsection (a-7), the total obligation | ||||||
21 | imposed pursuant to either subsection (a-5) or (a-6) shall be | ||||||
22 | reduced, then the owners licensee shall not receive a refund | ||||||
23 | from the State at the end of the subject calendar year but | ||||||
24 | instead shall be able to apply that amount as a credit against | ||||||
25 | any payments it owes to the State in the following calendar | ||||||
26 | year to satisfy its total obligation under either subsection |
| |||||||
| |||||||
1 | (a-5) or (a-6). The credit for the final adjustment year shall | ||||||
2 | occur in the calendar year following the final adjustment | ||||||
3 | year. | ||||||
4 | If an owners licensee that conducted gambling operations | ||||||
5 | prior to January 1, 2019 expands its riverboat or casino, | ||||||
6 | including, but not limited to, with respect to its gaming | ||||||
7 | floor, additional non-gaming amenities such as restaurants, | ||||||
8 | bars, and hotels and other additional facilities, and incurs | ||||||
9 | construction and other costs related to such expansion from | ||||||
10 | June 28, 2019 (the effective date of Public Act 101-31) until | ||||||
11 | June 28, 2024 (the 5th anniversary of the effective date of | ||||||
12 | Public Act 101-31), then for each $15,000,000 spent for any | ||||||
13 | such construction or other costs related to expansion paid by | ||||||
14 | the owners licensee, the final adjustment year shall be | ||||||
15 | extended by one year and the annual adjustment cap shall | ||||||
16 | increase by 0.2% of adjusted gross receipts during each | ||||||
17 | calendar year until and including the final adjustment year. | ||||||
18 | No further modifications to the final adjustment year or | ||||||
19 | annual adjustment cap shall be made after $75,000,000 is | ||||||
20 | incurred in construction or other costs related to expansion | ||||||
21 | so that the final adjustment year shall not extend beyond the | ||||||
22 | 9th calendar year after the initial adjustment year, not | ||||||
23 | including the initial adjustment year, and the annual | ||||||
24 | adjustment cap shall not exceed 4% of adjusted gross receipts | ||||||
25 | in a particular calendar year. Construction and other costs | ||||||
26 | related to expansion shall include all project related costs, |
| |||||||
| |||||||
1 | including, but not limited to, all hard and soft costs, | ||||||
2 | financing costs, on or off-site ground, road or utility work, | ||||||
3 | cost of gaming equipment and all other personal property, | ||||||
4 | initial fees assessed for each incremental gaming position, | ||||||
5 | and the cost of incremental land acquired for such expansion. | ||||||
6 | Soft costs shall include, but not be limited to, legal fees, | ||||||
7 | architect, engineering and design costs, other consultant | ||||||
8 | costs, insurance cost, permitting costs, and pre-opening costs | ||||||
9 | related to the expansion, including, but not limited to, any | ||||||
10 | of the following: marketing, real estate taxes, personnel, | ||||||
11 | training, travel and out-of-pocket expenses, supply, | ||||||
12 | inventory, and other costs, and any other project related soft | ||||||
13 | costs. | ||||||
14 | To be eligible for the tax credits in subsection (a-6), | ||||||
15 | all construction contracts shall include a requirement that | ||||||
16 | the contractor enter into a project labor agreement with the | ||||||
17 | building and construction trades council with geographic | ||||||
18 | jurisdiction of the location of the proposed gaming facility. | ||||||
19 | Notwithstanding any other provision of this subsection | ||||||
20 | (a-7), this subsection (a-7) does not apply to an owners | ||||||
21 | licensee unless such owners licensee spends at least | ||||||
22 | $15,000,000 on construction and other costs related to its | ||||||
23 | expansion, excluding the initial fees assessed for each | ||||||
24 | incremental gaming position. | ||||||
25 | This subsection (a-7) does not apply to owners licensees
| ||||||
26 | authorized pursuant to subsection (e-5) of Section 7 of this
|
| |||||||
| |||||||
1 | Act. | ||||||
2 | For purposes of this subsection (a-7): | ||||||
3 | "Building and construction trades council" means any | ||||||
4 | organization representing multiple construction entities that | ||||||
5 | are monitoring or attentive to compliance with public or | ||||||
6 | workers' safety laws, wage and hour requirements, or other | ||||||
7 | statutory requirements or that are making or maintaining | ||||||
8 | collective bargaining agreements. | ||||||
9 | "Initial adjustment year" means the year commencing on | ||||||
10 | January 1 of the calendar year immediately following the | ||||||
11 | earlier of the following: | ||||||
12 | (1) the commencement of gambling operations, either in | ||||||
13 | a temporary or permanent facility, with respect to the | ||||||
14 | owners license authorized under paragraph (1) of | ||||||
15 | subsection (e-5) of Section 7 of this Act; or | ||||||
16 | (2) June 28, 2021 (24 months after the effective date | ||||||
17 | of Public Act 101-31); | ||||||
18 | provided the initial adjustment year shall not commence | ||||||
19 | earlier than June 28, 2020 (12 months after the effective date | ||||||
20 | of Public Act 101-31). | ||||||
21 | "Final adjustment year" means the 2nd calendar year after | ||||||
22 | the initial adjustment year, not including the initial | ||||||
23 | adjustment year, and as may be extended further as described | ||||||
24 | in this subsection (a-7). | ||||||
25 | "Annual adjustment cap" means 3% of adjusted gross | ||||||
26 | receipts in a particular calendar year, and as may be |
| |||||||
| |||||||
1 | increased further as otherwise described in this subsection | ||||||
2 | (a-7). | ||||||
3 | (a-8) Riverboat gambling operations conducted by a | ||||||
4 | licensed manager on
behalf of the State are not subject to the | ||||||
5 | tax imposed under this Section.
| ||||||
6 | (a-9) Beginning on January 1, 2020, the calculation of | ||||||
7 | gross receipts or adjusted gross receipts, for the purposes of | ||||||
8 | this Section, for a riverboat, a casino, or an organization | ||||||
9 | gaming facility shall not include the dollar amount of | ||||||
10 | non-cashable vouchers, coupons, and electronic promotions | ||||||
11 | redeemed by wagerers upon the riverboat, in the casino, or in | ||||||
12 | the organization gaming facility up to and including an amount | ||||||
13 | not to exceed 20% of a riverboat's, a casino's, or an | ||||||
14 | organization gaming facility's adjusted gross receipts. | ||||||
15 | The Illinois Gaming Board shall submit to the General | ||||||
16 | Assembly a comprehensive report no later than March 31, 2023 | ||||||
17 | detailing, at a minimum, the effect of removing non-cashable | ||||||
18 | vouchers, coupons, and electronic promotions from this | ||||||
19 | calculation on net gaming revenues to the State in calendar | ||||||
20 | years 2020 through 2022, the increase or reduction in wagerers | ||||||
21 | as a result of removing non-cashable vouchers, coupons, and | ||||||
22 | electronic promotions from this calculation, the effect of the | ||||||
23 | tax rates in subsection (a-5) on net gaming revenues to this | ||||||
24 | State, and proposed modifications to the calculation. | ||||||
25 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
26 | the licensed
owner or the organization gaming licensee to the |
| |||||||
| |||||||
1 | Board not later than 5:00 o'clock p.m. of the day after the day
| ||||||
2 | when the wagers were made.
| ||||||
3 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
4 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
5 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
6 | licensee, other than an owners licensee that admitted | ||||||
7 | 1,000,000 persons or
fewer in calendar year 2004, must, in | ||||||
8 | addition to the payment of all amounts otherwise due under | ||||||
9 | this Section, pay to the Board a reconciliation payment in the | ||||||
10 | amount, if any, by which the licensed owner's base amount | ||||||
11 | exceeds the amount of net privilege tax paid by the licensed | ||||||
12 | owner to the Board in the then current State fiscal year. A | ||||||
13 | licensed owner's net privilege tax obligation due for the | ||||||
14 | balance of the State fiscal year shall be reduced up to the | ||||||
15 | total of the amount paid by the licensed owner in its June 15 | ||||||
16 | reconciliation payment. The obligation imposed by this | ||||||
17 | subsection (a-15) is binding on any person, firm, corporation, | ||||||
18 | or other entity that acquires an ownership interest in any | ||||||
19 | such owners license. The obligation imposed under this | ||||||
20 | subsection (a-15) terminates on the earliest of: (i) July 1, | ||||||
21 | 2007, (ii) the first day after the effective date of this | ||||||
22 | amendatory Act of the 94th General Assembly that riverboat | ||||||
23 | gambling operations are conducted pursuant to a dormant | ||||||
24 | license, (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 |
| |||||||
| |||||||
1 | initially authorized under this Act, or (iv) the first day | ||||||
2 | that a licensee under the Illinois Horse Racing Act of 1975 | ||||||
3 | conducts gaming operations with slot machines or other | ||||||
4 | electronic gaming devices. The Board must reduce the | ||||||
5 | obligation imposed under this subsection (a-15) by an amount | ||||||
6 | the Board deems reasonable for any of the following reasons: | ||||||
7 | (A) an act or acts of God, (B) an act of bioterrorism or | ||||||
8 | terrorism or a bioterrorism or terrorism threat that was | ||||||
9 | investigated by a law enforcement agency, or (C) a condition | ||||||
10 | beyond the control of the owners licensee that does not result | ||||||
11 | from any act or omission by the owners licensee or any of its | ||||||
12 | agents and that poses a hazardous threat to the health and | ||||||
13 | safety of patrons. If an owners licensee pays an amount in | ||||||
14 | excess of its liability under this Section, the Board shall | ||||||
15 | apply the overpayment to future payments required under this | ||||||
16 | Section. | ||||||
17 | For purposes of this subsection (a-15): | ||||||
18 | "Act of God" means an incident caused by the operation of | ||||||
19 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
20 | avoided by the exercise of due care, and for which no person | ||||||
21 | can be held liable.
| ||||||
22 | "Base amount" means the following: | ||||||
23 | For a riverboat in Alton, $31,000,000.
| ||||||
24 | For a riverboat in East Peoria, $43,000,000.
| ||||||
25 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
26 | For a riverboat in Metropolis, $45,000,000.
|
| |||||||
| |||||||
1 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
2 | For a riverboat in Aurora, $86,000,000.
| ||||||
3 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
4 | For a riverboat in Elgin, $198,000,000.
| ||||||
5 | "Dormant license" has the meaning ascribed to it in | ||||||
6 | subsection (a-3).
| ||||||
7 | "Net privilege tax" means all privilege taxes paid by a | ||||||
8 | licensed owner to the Board under this Section, less all | ||||||
9 | payments made from the State Gaming Fund pursuant to | ||||||
10 | subsection (b) of this Section. | ||||||
11 | The changes made to this subsection (a-15) by Public Act | ||||||
12 | 94-839 are intended to restate and clarify the intent of | ||||||
13 | Public Act 94-673 with respect to the amount of the payments | ||||||
14 | required to be made under this subsection by an owners | ||||||
15 | licensee to the Board.
| ||||||
16 | (b) From the tax revenue from riverboat or casino gambling
| ||||||
17 | deposited in the State Gaming Fund under this Section, an | ||||||
18 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
19 | riverboat or a casino, other than a riverboat or casino | ||||||
20 | designated in paragraph (1), (3), or (4) of subsection (e-5) | ||||||
21 | of Section 7, shall be paid monthly , subject
to appropriation | ||||||
22 | by the General Assembly, to the unit of local government in | ||||||
23 | which the casino is located or that
is designated as the home | ||||||
24 | dock of the riverboat. Notwithstanding anything to the | ||||||
25 | contrary, beginning on the first day that an owners licensee | ||||||
26 | under paragraph (1), (2), (3), (4), (5), or (6) of subsection |
| |||||||
| |||||||
1 | (e-5) of Section 7 conducts gambling operations, either in a | ||||||
2 | temporary facility or a permanent facility, and for 2 years | ||||||
3 | thereafter, a unit of local government designated as the home | ||||||
4 | dock of a riverboat whose license was issued before January 1, | ||||||
5 | 2019, other than a riverboat conducting gambling operations in | ||||||
6 | the City of East St. Louis, shall not receive less under this | ||||||
7 | subsection (b) than the amount the unit of local government | ||||||
8 | received under this subsection (b) in calendar year 2018. | ||||||
9 | Notwithstanding anything to the contrary and because the City | ||||||
10 | of East St. Louis is a financially distressed city, beginning | ||||||
11 | on the first day that an owners licensee under paragraph (1), | ||||||
12 | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | ||||||
13 | conducts gambling operations, either in a temporary facility | ||||||
14 | or a permanent facility, and for 10 years thereafter, a unit of | ||||||
15 | local government designated as the home dock of a riverboat | ||||||
16 | conducting gambling operations in the City of East St. Louis | ||||||
17 | shall not receive less under this subsection (b) than the | ||||||
18 | amount the unit of local government received under this | ||||||
19 | subsection (b) in calendar year 2018. | ||||||
20 | From the tax revenue
deposited in the State Gaming Fund | ||||||
21 | pursuant to riverboat or casino gambling operations
conducted | ||||||
22 | by a licensed manager on behalf of the State, an amount equal | ||||||
23 | to 5%
of adjusted gross receipts generated pursuant to those | ||||||
24 | riverboat or casino gambling
operations shall be paid monthly ,
| ||||||
25 | subject to appropriation by the General Assembly, to the unit | ||||||
26 | of local
government that is designated as the home dock of the |
| |||||||
| |||||||
1 | riverboat upon which
those riverboat gambling operations are | ||||||
2 | conducted or in which the casino is located. | ||||||
3 | From the tax revenue from riverboat or casino gambling | ||||||
4 | deposited in the State Gaming Fund under this Section, an | ||||||
5 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
6 | a riverboat designated in paragraph (3) of subsection (e-5) of | ||||||
7 | Section 7 shall be divided and remitted monthly , subject to | ||||||
8 | appropriation, as follows: 70% to Waukegan, 10% to Park City, | ||||||
9 | 15% to North Chicago, and 5% to Lake County. | ||||||
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 (4) of subsection (e-5) of | ||||||
14 | Section 7 shall be remitted monthly , subject to appropriation, | ||||||
15 | as follows: 70% to the City of Rockford, 5% to the City of | ||||||
16 | Loves Park, 5% to the Village of Machesney, and 20% to | ||||||
17 | Winnebago County. | ||||||
18 | From the tax revenue from riverboat or casino gambling | ||||||
19 | deposited in the State Gaming Fund under this Section, an | ||||||
20 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
21 | a riverboat designated in paragraph (5) of subsection (e-5) of | ||||||
22 | Section 7 shall be remitted monthly , subject to appropriation, | ||||||
23 | as follows: 2% to the unit of local government in which the | ||||||
24 | riverboat or casino is located, and 3% shall be distributed: | ||||||
25 | (A) in accordance with a regional capital development plan | ||||||
26 | entered into by the following communities: Village of Beecher, |
| |||||||
| |||||||
1 | City of Blue Island, Village of Burnham, City of Calumet City, | ||||||
2 | Village of Calumet Park, City of Chicago Heights, City of | ||||||
3 | Country Club Hills, Village of Crestwood, Village of Crete, | ||||||
4 | Village of Dixmoor, Village of Dolton, Village of East Hazel | ||||||
5 | Crest, Village of Flossmoor, Village of Ford Heights, Village | ||||||
6 | of Glenwood, City of Harvey, Village of Hazel Crest, Village | ||||||
7 | of Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
8 | Markham, Village of Matteson, Village of Midlothian, Village | ||||||
9 | of Monee, City of Oak Forest, Village of Olympia Fields, | ||||||
10 | Village of Orland Hills, Village of Orland Park, City of Palos | ||||||
11 | Heights, Village of Park Forest, Village of Phoenix, Village | ||||||
12 | of Posen, Village of Richton Park, Village of Riverdale, | ||||||
13 | Village of Robbins, Village of Sauk Village, Village of South | ||||||
14 | Chicago Heights, Village of South Holland, Village of Steger, | ||||||
15 | Village of Thornton, Village of Tinley Park, Village of | ||||||
16 | University Park and Village of Worth; or (B) if no regional | ||||||
17 | capital development plan exists, equally among the communities | ||||||
18 | listed in item (A) to be used for capital expenditures or | ||||||
19 | public pension payments, or both. | ||||||
20 | Units of local government may refund any portion of the | ||||||
21 | payment that they receive pursuant to this subsection (b) to | ||||||
22 | the riverboat or casino.
| ||||||
23 | (b-4) Beginning on the first day the licensee under | ||||||
24 | paragraph (5) of subsection (e-5) of Section 7 conducts | ||||||
25 | gambling operations, either in a temporary facility or a | ||||||
26 | permanent facility, and ending on July 31, 2042, from the tax |
| |||||||
| |||||||
1 | revenue deposited in the State Gaming Fund under this Section, | ||||||
2 | $5,000,000 shall be paid annually , subject
to appropriation, | ||||||
3 | to the host municipality of that owners licensee of a license | ||||||
4 | issued or re-issued pursuant to Section
7.1 of this Act before | ||||||
5 | January 1, 2012. Payments received by the host municipality | ||||||
6 | pursuant to this subsection (b-4) may not be shared with any | ||||||
7 | other unit of local government. | ||||||
8 | (b-5) Beginning on June 28, 2019 (the effective date of | ||||||
9 | Public Act 101-31), from the tax revenue
deposited in the | ||||||
10 | State Gaming Fund under this Section, an amount equal to 3% of
| ||||||
11 | adjusted gross receipts generated by each organization gaming | ||||||
12 | facility located outside Madison County shall be paid monthly , | ||||||
13 | subject
to appropriation by the General Assembly, to a | ||||||
14 | municipality other than the Village of Stickney in which each | ||||||
15 | organization gaming facility is located or, if the | ||||||
16 | organization gaming facility is not located within a | ||||||
17 | municipality, to the county in which the organization gaming | ||||||
18 | facility is located, except as otherwise provided in this | ||||||
19 | Section. From the tax revenue deposited in the State Gaming | ||||||
20 | Fund under this Section, an amount equal to 3% of adjusted | ||||||
21 | gross receipts generated by an organization gaming facility | ||||||
22 | located in the Village of Stickney shall be paid monthly , | ||||||
23 | subject to appropriation by the General Assembly, as follows: | ||||||
24 | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | ||||||
25 | to the Town of Cicero, and 20% to the Stickney Public Health | ||||||
26 | District. |
| |||||||
| |||||||
1 | From the tax revenue deposited in the State Gaming Fund | ||||||
2 | under this Section, an amount equal to 5% of adjusted gross | ||||||
3 | receipts generated by an organization gaming facility located | ||||||
4 | in the City of Collinsville shall be paid monthly, subject to | ||||||
5 | appropriation by the General Assembly, as follows: 30% to the | ||||||
6 | City of Alton, 30% to the City of East St. Louis, and 40% to | ||||||
7 | the City of Collinsville. | ||||||
8 | Municipalities and counties may refund any portion of the | ||||||
9 | payment that they receive pursuant to this subsection (b-5) to | ||||||
10 | the organization gaming facility. | ||||||
11 | (b-6) Beginning on June 28, 2019 (the effective date of | ||||||
12 | Public Act 101-31), from the tax revenue deposited in the | ||||||
13 | State Gaming Fund under this Section, an amount equal to 2% of | ||||||
14 | adjusted gross receipts generated by an organization gaming | ||||||
15 | facility located outside Madison County shall be paid monthly , | ||||||
16 | subject to appropriation by the General Assembly, to the | ||||||
17 | county in which the organization gaming facility is located | ||||||
18 | for the purposes of its criminal justice system or health care | ||||||
19 | system. | ||||||
20 | Counties may refund any portion of the payment that they | ||||||
21 | receive pursuant to this subsection (b-6) to the organization | ||||||
22 | gaming facility. | ||||||
23 | (b-7) From the tax revenue from the organization gaming | ||||||
24 | licensee located in one of the following townships of Cook | ||||||
25 | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | ||||||
26 | Worth, an amount equal to 5% of the adjusted gross receipts |
| |||||||
| |||||||
1 | generated by that organization gaming licensee shall be | ||||||
2 | remitted monthly , subject to appropriation, as follows: 2% to | ||||||
3 | the unit of local government in which the organization gaming | ||||||
4 | licensee is located, and 3% shall be distributed: (A) in | ||||||
5 | accordance with a regional capital development plan entered | ||||||
6 | into by the following communities: Village of Beecher, City of | ||||||
7 | Blue Island, Village of Burnham, City of Calumet City, Village | ||||||
8 | of Calumet Park, City of Chicago Heights, City of Country Club | ||||||
9 | Hills, Village of Crestwood, Village of Crete, Village of | ||||||
10 | Dixmoor, Village of Dolton, Village of East Hazel Crest, | ||||||
11 | Village of Flossmoor, Village of Ford Heights, Village of | ||||||
12 | Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||||||
13 | Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
14 | Markham, Village of Matteson, Village of Midlothian, Village | ||||||
15 | of Monee, City of Oak Forest, Village of Olympia Fields, | ||||||
16 | Village of Orland Hills, Village of Orland Park, City of Palos | ||||||
17 | Heights, Village of Park Forest, Village of Phoenix, Village | ||||||
18 | of Posen, Village of Richton Park, Village of Riverdale, | ||||||
19 | Village of Robbins, Village of Sauk Village, Village of South | ||||||
20 | Chicago Heights, Village of South Holland, Village of Steger, | ||||||
21 | Village of Thornton, Village of Tinley Park, Village of | ||||||
22 | University Park, and Village of Worth; or (B) if no regional | ||||||
23 | capital development plan exists, equally among the communities | ||||||
24 | listed in item (A) to be used for capital expenditures or | ||||||
25 | public pension payments, or both. | ||||||
26 | (b-8) In lieu of the payments under subsection (b) of this |
| |||||||
| |||||||
1 | Section, from the tax revenue deposited in the State Gaming
| ||||||
2 | Fund pursuant to riverboat or casino gambling operations | ||||||
3 | conducted by an owners licensee
under paragraph (1) of | ||||||
4 | subsection (e-5) of Section 7, an amount equal to the tax | ||||||
5 | revenue
generated from the privilege tax imposed by paragraph | ||||||
6 | (2) of subsection (a-5) that is to be
paid to the City of | ||||||
7 | Chicago shall be paid monthly , subject
to appropriation by the | ||||||
8 | General Assembly, as follows: (1) an amount equal to 0.5% of | ||||||
9 | the annual adjusted gross receipts
generated by the owners | ||||||
10 | licensee under paragraph (1) of subsection (e-5) of Section 7 | ||||||
11 | to the home rule county in which the owners licensee is located | ||||||
12 | for the purpose of enhancing
the county's criminal justice | ||||||
13 | system; and (2) the balance to the City of Chicago and shall be | ||||||
14 | expended or obligated by the City of Chicago for pension | ||||||
15 | payments in accordance with Public Act 99-506. | ||||||
16 | (c) Appropriations, as approved by the General Assembly, | ||||||
17 | may be made
from the State Gaming Fund to the Board (i) for the | ||||||
18 | administration and enforcement of this Act and the Video | ||||||
19 | Gaming Act, (ii) for distribution to the Department of State | ||||||
20 | Police and to the Department of Revenue for the enforcement of | ||||||
21 | this Act and the Video Gaming Act, and (iii) to the
Department | ||||||
22 | of Human Services for the administration of programs to treat
| ||||||
23 | problem gambling, including problem gambling from sports | ||||||
24 | wagering. The Board's annual appropriations request must | ||||||
25 | separately state its funding needs for the regulation of | ||||||
26 | gaming authorized under Section 7.7, riverboat gaming, casino |
| |||||||
| |||||||
1 | gaming, video gaming, and sports wagering.
| ||||||
2 | (c-2) An amount equal to 2% of the adjusted gross receipts | ||||||
3 | generated by an organization gaming facility located within a | ||||||
4 | home rule county with a population of over 3,000,000 | ||||||
5 | inhabitants shall be paid , subject to appropriation
from the | ||||||
6 | General Assembly, from the State Gaming Fund to the home rule
| ||||||
7 | county in which the organization gaming licensee is located | ||||||
8 | for the purpose of
enhancing the county's criminal justice | ||||||
9 | system. | ||||||
10 | (c-3) Appropriations, as approved by the General Assembly, | ||||||
11 | may be made from the tax revenue deposited into the State | ||||||
12 | Gaming Fund from organization gaming licensees pursuant to | ||||||
13 | this Section for the administration and enforcement of this | ||||||
14 | Act.
| ||||||
15 | (c-4) After payments required under subsections (b), | ||||||
16 | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | ||||||
17 | the tax revenue from organization gaming licensees deposited | ||||||
18 | into the State Gaming Fund under this Section, all remaining | ||||||
19 | amounts from organization gaming licensees shall be | ||||||
20 | transferred into the Capital Projects Fund. | ||||||
21 | (c-5) (Blank).
| ||||||
22 | (c-10) Each year the General Assembly shall appropriate | ||||||
23 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
24 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
25 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
26 | (c-15) After the payments required under subsections (b), |
| |||||||
| |||||||
1 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
2 | adjusted gross receipts of (1)
an owners licensee that | ||||||
3 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
4 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
5 | license that is initially issued after June 25, 1999,
or (3) | ||||||
6 | the first
riverboat gambling operations conducted by a | ||||||
7 | licensed manager on behalf of the
State under Section 7.3,
| ||||||
8 | whichever comes first, shall be paid , subject to appropriation
| ||||||
9 | from the General Assembly, from the State Gaming Fund to each | ||||||
10 | home rule
county with a population of over 3,000,000 | ||||||
11 | inhabitants for the purpose of
enhancing the county's criminal | ||||||
12 | justice system.
| ||||||
13 | (c-20) Each year the General Assembly shall appropriate | ||||||
14 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
15 | an amount equal to the amount
paid to each home rule county | ||||||
16 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
17 | subsection (c-15) in the prior calendar year.
| ||||||
18 | (c-21) After the payments required under subsections (b), | ||||||
19 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | ||||||
20 | been made, an amount equal to 0.5% of the adjusted gross | ||||||
21 | receipts generated by the owners licensee under paragraph (1) | ||||||
22 | of subsection (e-5) of Section 7 shall be paid monthly , | ||||||
23 | subject to appropriation
from the General Assembly, from the | ||||||
24 | State Gaming Fund to the home rule
county in which the owners | ||||||
25 | licensee is located for the purpose of
enhancing the county's | ||||||
26 | criminal justice system. |
| |||||||
| |||||||
1 | (c-22) After the payments required under subsections (b), | ||||||
2 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | ||||||
3 | (c-21) have been made, an amount equal to 2% of the adjusted | ||||||
4 | gross receipts generated by the owners licensee under | ||||||
5 | paragraph (5) of subsection (e-5) of Section 7 shall be paid , | ||||||
6 | subject to appropriation
from the General Assembly, from the | ||||||
7 | State Gaming Fund to the home rule
county in which the owners | ||||||
8 | licensee is located for the purpose of
enhancing the county's | ||||||
9 | criminal justice system. | ||||||
10 | (c-25) From July 1, 2013 and each July 1 thereafter | ||||||
11 | through July 1, 2019, $1,600,000 shall be transferred from the | ||||||
12 | State Gaming Fund to the Chicago State University Education | ||||||
13 | Improvement Fund.
| ||||||
14 | On July 1, 2020 and each July 1 thereafter, $3,000,000 | ||||||
15 | shall be transferred from the State Gaming Fund to the Chicago | ||||||
16 | State University Education Improvement Fund. | ||||||
17 | (c-30) On July 1, 2013 or as soon as possible thereafter, | ||||||
18 | $92,000,000 shall be transferred from the State Gaming Fund to | ||||||
19 | the School Infrastructure Fund and $23,000,000 shall be | ||||||
20 | transferred from the State Gaming Fund to the Horse Racing | ||||||
21 | Equity Fund. | ||||||
22 | (c-35) Beginning on July 1, 2013, in addition to any | ||||||
23 | amount transferred under subsection (c-30) of this Section, | ||||||
24 | $5,530,000 shall be transferred monthly from the State Gaming | ||||||
25 | Fund to the School Infrastructure Fund. | ||||||
26 | (d) From time to time, the
Board shall transfer the |
| |||||||
| |||||||
1 | remainder of the funds
generated by this Act into the | ||||||
2 | Education
Assistance Fund, created by Public Act 86-0018, of | ||||||
3 | the State of Illinois.
| ||||||
4 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
5 | government
designated as the home dock of the riverboat from | ||||||
6 | entering into agreements
with other units of local government | ||||||
7 | in this State or in other states to
share its portion of the | ||||||
8 | tax revenue.
| ||||||
9 | (f) To the extent practicable, the Board shall administer | ||||||
10 | and collect the
wagering taxes imposed by this Section in a | ||||||
11 | manner consistent with the
provisions of Sections 4, 5, 5a, | ||||||
12 | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of | ||||||
13 | the Retailers' Occupation Tax Act and Section 3-7 of the
| ||||||
14 | Uniform Penalty and Interest Act.
| ||||||
15 | (g) Absent an enacted appropriation in any State fiscal | ||||||
16 | year, this subsection shall constitute a continuing | ||||||
17 | appropriation from the State Gaming Fund of all amounts | ||||||
18 | necessary for the purpose of making distributions and | ||||||
19 | transfers as provided in this Section. If an appropriation of | ||||||
20 | the amounts set forth in this Section is enacted on or after | ||||||
21 | July 1 of any calendar year, then the continuing appropriation | ||||||
22 | shall discontinue for that State fiscal year, and the enacted | ||||||
23 | appropriation shall supersede. | ||||||
24 | (Source: P.A. 101-31, Article 25, Section 25-910, eff. | ||||||
25 | 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; | ||||||
26 | 101-648, eff. 6-30-20.)
|
| |||||||
| |||||||
1 | Section 25. The Video Gaming
Act is amended by changing | ||||||
2 | Section 75 as follows: | ||||||
3 | (230 ILCS 40/75)
| ||||||
4 | Sec. 75. Revenue sharing; Local Government Video Gaming | ||||||
5 | Distributive
Fund. | ||||||
6 | (a) As soon as may be after the
first day of each month, | ||||||
7 | the Department of Revenue shall allocate among those
| ||||||
8 | municipalities and counties of this State that have not | ||||||
9 | prohibited video gaming
pursuant to Section 27 or Section 70 | ||||||
10 | the amount available in
the Local Government Video Gaming | ||||||
11 | Distributive Fund,
a special fund in the State Treasury, as | ||||||
12 | provided in Section 60.
The
Department shall then certify such | ||||||
13 | allocations to the State Comptroller,
who shall pay over to | ||||||
14 | those eligible municipalities and
counties the respective | ||||||
15 | amounts allocated to them. The amount of such
funds allocable | ||||||
16 | to each such municipality and county shall be in
proportion to | ||||||
17 | the tax revenue generated from video gaming within the | ||||||
18 | eligible municipality or county compared to the tax revenue | ||||||
19 | generated from video gaming Statewide.
| ||||||
20 | (b) The amounts allocated and paid to a municipality
or | ||||||
21 | county of this State pursuant to the provisions of this | ||||||
22 | Section may be
used for any general corporate purpose | ||||||
23 | authorized for that municipality or
county.
| ||||||
24 | (c) Upon determination by the Department that an
amount |
| |||||||
| |||||||
1 | has been
paid
pursuant to this Section in excess of the amount | ||||||
2 | to which the county or
municipality receiving such payment was | ||||||
3 | entitled, the
county or municipality shall, upon demand by the
| ||||||
4 | Department, repay such amount. If such repayment is not made | ||||||
5 | within a
reasonable time, the Department shall withhold from | ||||||
6 | future payments an
amount equal to such overpayment.
The | ||||||
7 | Department shall
redistribute the amount of such payment to | ||||||
8 | the county or municipality
entitled thereto.
| ||||||
9 | (d) Absent an enacted appropriation in any State fiscal | ||||||
10 | year, this subsection (d) shall constitute a continuing | ||||||
11 | appropriation from the Local Government Video Gaming | ||||||
12 | Distributive Fund of all amounts necessary for the purpose of | ||||||
13 | making distributions to municipalities and counties as | ||||||
14 | provided in this Section. If an appropriation of the amounts | ||||||
15 | set forth in this Section is enacted on or after July 1 of any | ||||||
16 | calendar year, then the continuing appropriation shall | ||||||
17 | discontinue for that State fiscal year, and the enacted | ||||||
18 | appropriation shall supersede. | ||||||
19 | (Source: P.A. 96-34, eff. 7-13-09.)
| ||||||
20 | Section 99. Effective date. This Act takes effect upon | ||||||
21 | becoming law.
|