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1 | AN ACT concerning gaming.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Gambling Act is amended by | |||||||||||||||||||||||
5 | changing Sections 4, 5, and 13 as follows:
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6 | (230 ILCS 10/13) (from Ch. 120, par. 2413)
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7 | Sec. 13. Wagering tax; rate; distribution.
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8 | (a) Until January 1, 1998, a tax is imposed on the adjusted | |||||||||||||||||||||||
9 | gross
receipts received from gambling games authorized under | |||||||||||||||||||||||
10 | this Act at the rate of
20%.
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11 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | |||||||||||||||||||||||
12 | tax is
imposed on persons engaged in the business of | |||||||||||||||||||||||
13 | conducting riverboat gambling
operations, based on the | |||||||||||||||||||||||
14 | adjusted gross receipts received by a licensed owner
from | |||||||||||||||||||||||
15 | gambling games authorized under this Act at the following | |||||||||||||||||||||||
16 | rates:
| |||||||||||||||||||||||
17 | 15% of annual adjusted gross receipts up to and | |||||||||||||||||||||||
18 | including $25,000,000;
| |||||||||||||||||||||||
19 | 20% of annual adjusted gross receipts in excess of | |||||||||||||||||||||||
20 | $25,000,000 but not
exceeding $50,000,000;
| |||||||||||||||||||||||
21 | 25% of annual adjusted gross receipts in excess of | |||||||||||||||||||||||
22 | $50,000,000 but not
exceeding $75,000,000;
| |||||||||||||||||||||||
23 | 30% of annual adjusted gross receipts in excess of |
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| |||||||
1 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
2 | 35% of annual adjusted gross receipts in excess of | ||||||
3 | $100,000,000.
| ||||||
4 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
5 | is imposed on
persons engaged in the business of conducting | ||||||
6 | riverboat gambling operations,
other than licensed managers | ||||||
7 | conducting riverboat gambling operations on behalf
of the | ||||||
8 | State, based on the adjusted gross receipts received by a | ||||||
9 | licensed
owner from gambling games authorized under this Act | ||||||
10 | at the following rates:
| ||||||
11 | 15% of annual adjusted gross receipts up to and | ||||||
12 | including $25,000,000;
| ||||||
13 | 22.5% of annual adjusted gross receipts in excess of | ||||||
14 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
15 | 27.5% of annual adjusted gross receipts in excess of | ||||||
16 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
17 | 32.5% of annual adjusted gross receipts in excess of | ||||||
18 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
19 | 37.5% of annual adjusted gross receipts in excess of | ||||||
20 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
21 | 45% of annual adjusted gross receipts in excess of | ||||||
22 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
23 | 50% of annual adjusted gross receipts in excess of | ||||||
24 | $200,000,000.
| ||||||
25 | (a-3) Beginning July 1, 2003, a privilege tax is imposed | ||||||
26 | on persons engaged
in the business of conducting riverboat |
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| |||||||
1 | gambling operations, other than
licensed managers conducting | ||||||
2 | riverboat gambling operations on behalf of the
State, based on | ||||||
3 | the adjusted gross receipts received by a licensed owner from
| ||||||
4 | gambling games authorized under this Act at the following | ||||||
5 | rates:
| ||||||
6 | 15% of annual adjusted gross receipts up to and | ||||||
7 | including $25,000,000;
| ||||||
8 | 27.5% of annual adjusted gross receipts in excess of | ||||||
9 | $25,000,000 but not
exceeding $37,500,000;
| ||||||
10 | 32.5% of annual adjusted gross receipts in excess of | ||||||
11 | $37,500,000 but not
exceeding $50,000,000;
| ||||||
12 | 37.5% of annual adjusted gross receipts in excess of | ||||||
13 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
14 | 45% of annual adjusted gross receipts in excess of | ||||||
15 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
16 | 50% of annual adjusted gross receipts in excess of | ||||||
17 | $100,000,000 but not
exceeding $250,000,000;
| ||||||
18 | 70% of annual adjusted gross receipts in excess of | ||||||
19 | $250,000,000.
| ||||||
20 | An amount equal to the amount of wagering taxes collected | ||||||
21 | under this
subsection (a-3) that are in addition to the amount | ||||||
22 | of wagering taxes that
would have been collected if the | ||||||
23 | wagering tax rates under subsection (a-2)
were in effect shall | ||||||
24 | be paid into the Common School Fund.
| ||||||
25 | The privilege tax imposed under this subsection (a-3) | ||||||
26 | shall no longer be
imposed beginning on the earlier of (i) July |
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1 | 1, 2005; (ii) the first date
after June 20, 2003 that riverboat | ||||||
2 | gambling operations are conducted
pursuant to a dormant | ||||||
3 | license; or (iii) the first day that riverboat gambling
| ||||||
4 | operations are conducted under the authority of an owners | ||||||
5 | license that is in
addition to the 10 owners licenses | ||||||
6 | initially authorized under this Act.
For the purposes of this | ||||||
7 | subsection (a-3), the term "dormant license"
means an owners | ||||||
8 | license that is authorized by this Act under which no
| ||||||
9 | riverboat gambling operations are being conducted on June 20, | ||||||
10 | 2003.
| ||||||
11 | (a-4) Beginning on the first day on which the tax imposed | ||||||
12 | under
subsection (a-3) is no longer imposed and ending upon | ||||||
13 | the imposition of the privilege tax under subsection (a-5) of | ||||||
14 | this Section, a privilege tax is imposed on persons
engaged in | ||||||
15 | the business of conducting gambling operations, other
than | ||||||
16 | licensed managers conducting riverboat gambling operations on | ||||||
17 | behalf of
the State, based on the adjusted gross receipts | ||||||
18 | received by a licensed owner
from gambling games authorized | ||||||
19 | under this Act at the following rates:
| ||||||
20 | 15% of annual adjusted gross receipts up to and | ||||||
21 | including $25,000,000;
| ||||||
22 | 22.5% of annual adjusted gross receipts in excess of | ||||||
23 | $25,000,000 but not
exceeding $50,000,000;
| ||||||
24 | 27.5% of annual adjusted gross receipts in excess of | ||||||
25 | $50,000,000 but not
exceeding $75,000,000;
| ||||||
26 | 32.5% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $75,000,000 but not
exceeding $100,000,000;
| ||||||
2 | 37.5% of annual adjusted gross receipts in excess of | ||||||
3 | $100,000,000 but not
exceeding $150,000,000;
| ||||||
4 | 45% of annual adjusted gross receipts in excess of | ||||||
5 | $150,000,000 but not
exceeding $200,000,000;
| ||||||
6 | 50% of annual adjusted gross receipts in excess of | ||||||
7 | $200,000,000.
| ||||||
8 | For the imposition of the privilege tax in this subsection | ||||||
9 | (a-4), amounts paid pursuant to item (1) of subsection (b) of | ||||||
10 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
11 | be included in the determination of adjusted gross receipts. | ||||||
12 | (a-5)(1) Beginning on July 1, 2020, a privilege tax is | ||||||
13 | imposed on persons engaged in the business of conducting | ||||||
14 | gambling operations, other than the owners licensee under | ||||||
15 | paragraph (1) of subsection (e-5) of Section 7 and licensed | ||||||
16 | managers conducting riverboat gambling operations on behalf of | ||||||
17 | the State, based on the adjusted gross receipts received by | ||||||
18 | such licensee from the gambling games authorized under this | ||||||
19 | Act. The privilege tax for all gambling games other than table | ||||||
20 | games, including, but not limited to, slot machines, video | ||||||
21 | game of chance gambling, and electronic gambling games shall | ||||||
22 | be at the following rates: | ||||||
23 | 15% of annual adjusted gross receipts up to and | ||||||
24 | including $25,000,000; | ||||||
25 | 22.5% of annual adjusted gross receipts in excess of | ||||||
26 | $25,000,000 but not exceeding $50,000,000; |
| |||||||
| |||||||
1 | 27.5% of annual adjusted gross receipts in excess of | ||||||
2 | $50,000,000 but not exceeding $75,000,000; | ||||||
3 | 32.5% of annual adjusted gross receipts in excess of | ||||||
4 | $75,000,000 but not exceeding $100,000,000; | ||||||
5 | 37.5% of annual adjusted gross receipts in excess of | ||||||
6 | $100,000,000 but not exceeding $150,000,000; | ||||||
7 | 45% of annual adjusted gross receipts in excess of | ||||||
8 | $150,000,000 but not exceeding $200,000,000; | ||||||
9 | 50% of annual adjusted gross receipts in excess of | ||||||
10 | $200,000,000. | ||||||
11 | The privilege tax for table games shall be at the | ||||||
12 | following rates: | ||||||
13 | 15% of annual adjusted gross receipts up to and | ||||||
14 | including $25,000,000; | ||||||
15 | 20% of annual adjusted gross receipts in excess of | ||||||
16 | $25,000,000. | ||||||
17 | For the imposition of the privilege tax in this subsection | ||||||
18 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
19 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
20 | be included in the determination of adjusted gross receipts. | ||||||
21 | (2) Beginning on the first day that an owners licensee | ||||||
22 | under paragraph (1) of subsection (e-5) of Section 7 conducts | ||||||
23 | gambling operations, either in a temporary facility or a | ||||||
24 | permanent facility, a privilege tax is imposed on persons | ||||||
25 | engaged in the business of conducting gambling operations | ||||||
26 | under paragraph (1) of subsection (e-5) of Section 7, other |
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| |||||||
1 | than licensed managers conducting riverboat gambling | ||||||
2 | operations on behalf of the State, based on the adjusted gross | ||||||
3 | receipts received by such licensee from the gambling games | ||||||
4 | authorized under this Act. The privilege tax for all gambling | ||||||
5 | games other than table games, including, but not limited to, | ||||||
6 | slot machines, video game of chance gambling, and electronic | ||||||
7 | gambling games shall be at the following rates: | ||||||
8 | 12% of annual adjusted gross receipts up to and
| ||||||
9 | including $25,000,000 to the State and 10.5% of annual | ||||||
10 | adjusted gross receipts up to and including $25,000,000 to | ||||||
11 | the City of Chicago; | ||||||
12 | 16% of annual adjusted gross receipts in excess of
| ||||||
13 | $25,000,000 but not exceeding $50,000,000 to the State and | ||||||
14 | 14% of annual adjusted gross receipts in excess of | ||||||
15 | $25,000,000 but not exceeding $50,000,000 to the City of | ||||||
16 | Chicago; | ||||||
17 | 20.1% of annual adjusted gross receipts in excess of
| ||||||
18 | $50,000,000 but not exceeding $75,000,000 to the State and | ||||||
19 | 17.4% of annual adjusted gross receipts in excess of | ||||||
20 | $50,000,000 but not exceeding $75,000,000 to the City of | ||||||
21 | Chicago; | ||||||
22 | 21.4% of annual adjusted gross receipts in excess of
| ||||||
23 | $75,000,000 but not exceeding $100,000,000 to the State | ||||||
24 | and 18.6% of annual adjusted gross receipts in excess of | ||||||
25 | $75,000,000 but not exceeding $100,000,000 to the City of | ||||||
26 | Chicago; |
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| |||||||
1 | 22.7% of annual adjusted gross receipts in excess of
| ||||||
2 | $100,000,000 but not exceeding $150,000,000 to the State | ||||||
3 | and 19.8% of annual adjusted gross receipts in excess of | ||||||
4 | $100,000,000 but not exceeding $150,000,000 to the City of | ||||||
5 | Chicago; | ||||||
6 | 24.1% of annual adjusted gross receipts in excess of
| ||||||
7 | $150,000,000 but not exceeding $225,000,000 to the State | ||||||
8 | and 20.9% of annual adjusted gross receipts in excess of | ||||||
9 | $150,000,000 but not exceeding $225,000,000 to the City of | ||||||
10 | Chicago; | ||||||
11 | 26.8% of annual adjusted gross receipts in excess of
| ||||||
12 | $225,000,000 but not exceeding $1,000,000,000 to the State | ||||||
13 | and 23.2% of annual adjusted gross receipts in excess of | ||||||
14 | $225,000,000 but not exceeding $1,000,000,000 to the City | ||||||
15 | of Chicago; | ||||||
16 | 40% of annual adjusted gross receipts in excess of | ||||||
17 | $1,000,000,000 to the State and 34.7% of annual gross | ||||||
18 | receipts in excess of $1,000,000,000 to the City of | ||||||
19 | Chicago. | ||||||
20 | The privilege tax for table games shall be at the | ||||||
21 | following rates: | ||||||
22 | 8.1% of annual adjusted gross receipts up to and | ||||||
23 | including $25,000,000 to the State and 6.9% of annual | ||||||
24 | adjusted gross receipts up to and including $25,000,000 to | ||||||
25 | the City of Chicago; | ||||||
26 | 10.7% of annual adjusted gross receipts in excess of |
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| |||||||
1 | $25,000,000 but not exceeding $75,000,000 to the State and | ||||||
2 | 9.3% of annual adjusted gross receipts in excess of | ||||||
3 | $25,000,000 but not exceeding $75,000,000 to the City of | ||||||
4 | Chicago; | ||||||
5 | 11.2% of annual adjusted gross receipts in excess of | ||||||
6 | $75,000,000 but not exceeding $175,000,000 to the State | ||||||
7 | and 9.8% of annual adjusted gross receipts in excess of | ||||||
8 | $75,000,000 but not exceeding $175,000,000 to the City of | ||||||
9 | Chicago; | ||||||
10 | 13.5% of annual adjusted gross receipts in excess of | ||||||
11 | $175,000,000 but not exceeding $225,000,000 to the State | ||||||
12 | and 11.5% of annual adjusted gross receipts in excess of | ||||||
13 | $175,000,000 but not exceeding $225,000,000 to the City of | ||||||
14 | Chicago; | ||||||
15 | 15.1% of annual adjusted gross receipts in excess of | ||||||
16 | $225,000,000 but not exceeding $275,000,000 to the State | ||||||
17 | and 12.9% of annual adjusted gross receipts in excess of | ||||||
18 | $225,000,000 but not exceeding $275,000,000 to the City of | ||||||
19 | Chicago; | ||||||
20 | 16.2% of annual adjusted gross receipts in excess of | ||||||
21 | $275,000,000 but not exceeding $375,000,000 to the State | ||||||
22 | and 13.8% of annual adjusted gross receipts in excess of | ||||||
23 | $275,000,000 but not exceeding $375,000,000 to the City of | ||||||
24 | Chicago; | ||||||
25 | 18.9% of annual adjusted gross receipts in excess of | ||||||
26 | $375,000,000 to the State and 16.1% of annual gross |
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| |||||||
1 | receipts in excess of $375,000,000 to the City of Chicago. | ||||||
2 | For the imposition of the privilege tax in this subsection | ||||||
3 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
4 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
5 | be included in the determination of adjusted gross receipts. | ||||||
6 | Notwithstanding the provisions of this subsection (a-5), | ||||||
7 | for the first 10 years that the privilege tax is imposed under | ||||||
8 | this subsection (a-5), the privilege tax shall be imposed on | ||||||
9 | the modified annual adjusted gross receipts of a riverboat or | ||||||
10 | casino conducting gambling operations in the City of East St. | ||||||
11 | Louis, unless: | ||||||
12 | (1) the riverboat or casino fails to employ at least | ||||||
13 | 450 people; | ||||||
14 | (2) the riverboat or casino fails to maintain | ||||||
15 | operations in a manner consistent with this Act or is not a | ||||||
16 | viable riverboat or casino subject to the approval of the | ||||||
17 | Board; or | ||||||
18 | (3) the owners licensee is not an entity in which | ||||||
19 | employees participate in an employee stock ownership plan. | ||||||
20 | As used in this subsection (a-5), "modified annual | ||||||
21 | adjusted gross receipts" means: | ||||||
22 | (A) for calendar year 2020, the annual adjusted gross | ||||||
23 | receipts for the current year minus the difference between | ||||||
24 | an amount equal to the average annual adjusted gross | ||||||
25 | receipts from a riverboat or casino conducting gambling | ||||||
26 | operations in the City of East St. Louis for 2014, 2015, |
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| |||||||
1 | 2016, 2017, and 2018 and the annual adjusted gross | ||||||
2 | receipts for 2018; | ||||||
3 | (B) for calendar year 2021, the annual adjusted gross | ||||||
4 | receipts for the current year minus the difference between | ||||||
5 | an amount equal to the average annual adjusted gross | ||||||
6 | receipts from a riverboat or casino conducting gambling | ||||||
7 | operations in the City of East St. Louis for 2014, 2015, | ||||||
8 | 2016, 2017, and 2018 and the annual adjusted gross | ||||||
9 | receipts for 2019; and | ||||||
10 | (C) for calendar years 2022 through 2029, the annual | ||||||
11 | adjusted gross receipts for the current year minus the | ||||||
12 | difference between an amount equal to the average annual | ||||||
13 | adjusted gross receipts from a riverboat or casino | ||||||
14 | conducting gambling operations in the City of East St. | ||||||
15 | Louis for 3 years preceding the current year and the | ||||||
16 | annual adjusted gross receipts for the immediately | ||||||
17 | preceding year. | ||||||
18 | (a-6) From June 28, 2019 (the effective date of Public Act | ||||||
19 | 101-31) until June 30, 2023, an owners licensee that conducted | ||||||
20 | gambling operations prior to January 1, 2011 shall receive a | ||||||
21 | dollar-for-dollar credit against the tax imposed under this | ||||||
22 | Section for any renovation or construction costs paid by the | ||||||
23 | owners licensee, but in no event shall the credit exceed | ||||||
24 | $2,000,000. | ||||||
25 | Additionally, from June 28, 2019 (the effective date of | ||||||
26 | Public Act 101-31) until December 31, 2022, an owners licensee |
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1 | that (i) is located within 15 miles of the Missouri border, and | ||||||
2 | (ii) has at least 3 riverboats, casinos, or their equivalent | ||||||
3 | within a 45-mile radius, may be authorized to relocate to a new | ||||||
4 | location with the approval of both the unit of local | ||||||
5 | government designated as the home dock and the Board, so long | ||||||
6 | as the new location is within the same unit of local government | ||||||
7 | and no more than 3 miles away from its original location. Such | ||||||
8 | owners licensee shall receive a credit against the tax imposed | ||||||
9 | under this Section equal to 8% of the total project costs, as | ||||||
10 | approved by the Board, for any renovation or construction | ||||||
11 | costs paid by the owners licensee for the construction of the | ||||||
12 | new facility, provided that the new facility is operational by | ||||||
13 | July 1, 2022. In determining whether or not to approve a | ||||||
14 | relocation, the Board must consider the extent to which the | ||||||
15 | relocation will diminish the gaming revenues received by other | ||||||
16 | Illinois gaming facilities. | ||||||
17 | (a-7) Beginning in the initial adjustment year and through | ||||||
18 | the final adjustment year, if the total obligation imposed | ||||||
19 | pursuant to either subsection (a-5) or (a-6) will result in an | ||||||
20 | owners licensee receiving less after-tax adjusted gross | ||||||
21 | receipts than it received in calendar year 2018, then the | ||||||
22 | total amount of privilege taxes that the owners licensee is | ||||||
23 | required to pay for that calendar year shall be reduced to the | ||||||
24 | extent necessary so that the after-tax adjusted gross receipts | ||||||
25 | in that calendar year equals the after-tax adjusted gross | ||||||
26 | receipts in calendar year 2018, but the privilege tax |
| |||||||
| |||||||
1 | reduction shall not exceed the annual adjustment cap. If | ||||||
2 | pursuant to this subsection (a-7), the total obligation | ||||||
3 | imposed pursuant to either subsection (a-5) or (a-6) shall be | ||||||
4 | reduced, then the owners licensee shall not receive a refund | ||||||
5 | from the State at the end of the subject calendar year but | ||||||
6 | instead shall be able to apply that amount as a credit against | ||||||
7 | any payments it owes to the State in the following calendar | ||||||
8 | year to satisfy its total obligation under either subsection | ||||||
9 | (a-5) or (a-6). The credit for the final adjustment year shall | ||||||
10 | occur in the calendar year following the final adjustment | ||||||
11 | year. | ||||||
12 | If an owners licensee that conducted gambling operations | ||||||
13 | prior to January 1, 2019 expands its riverboat or casino, | ||||||
14 | including, but not limited to, with respect to its gaming | ||||||
15 | floor, additional non-gaming amenities such as restaurants, | ||||||
16 | bars, and hotels and other additional facilities, and incurs | ||||||
17 | construction and other costs related to such expansion from | ||||||
18 | June 28, 2019 (the effective date of Public Act 101-31) until | ||||||
19 | June 28, 2024 (the 5th anniversary of the effective date of | ||||||
20 | Public Act 101-31), then for each $15,000,000 spent for any | ||||||
21 | such construction or other costs related to expansion paid by | ||||||
22 | the owners licensee, the final adjustment year shall be | ||||||
23 | extended by one year and the annual adjustment cap shall | ||||||
24 | increase by 0.2% of adjusted gross receipts during each | ||||||
25 | calendar year until and including the final adjustment year. | ||||||
26 | No further modifications to the final adjustment year or |
| |||||||
| |||||||
1 | annual adjustment cap shall be made after $75,000,000 is | ||||||
2 | incurred in construction or other costs related to expansion | ||||||
3 | so that the final adjustment year shall not extend beyond the | ||||||
4 | 9th calendar year after the initial adjustment year, not | ||||||
5 | including the initial adjustment year, and the annual | ||||||
6 | adjustment cap shall not exceed 4% of adjusted gross receipts | ||||||
7 | in a particular calendar year. Construction and other costs | ||||||
8 | related to expansion shall include all project related costs, | ||||||
9 | including, but not limited to, all hard and soft costs, | ||||||
10 | financing costs, on or off-site ground, road or utility work, | ||||||
11 | cost of gaming equipment and all other personal property, | ||||||
12 | initial fees assessed for each incremental gaming position, | ||||||
13 | and the cost of incremental land acquired for such expansion. | ||||||
14 | Soft costs shall include, but not be limited to, legal fees, | ||||||
15 | architect, engineering and design costs, other consultant | ||||||
16 | costs, insurance cost, permitting costs, and pre-opening costs | ||||||
17 | related to the expansion, including, but not limited to, any | ||||||
18 | of the following: marketing, real estate taxes, personnel, | ||||||
19 | training, travel and out-of-pocket expenses, supply, | ||||||
20 | inventory, and other costs, and any other project related soft | ||||||
21 | costs. | ||||||
22 | To be eligible for the tax credits in subsection (a-6), | ||||||
23 | all construction contracts shall include a requirement that | ||||||
24 | the contractor enter into a project labor agreement with the | ||||||
25 | building and construction trades council with geographic | ||||||
26 | jurisdiction of the location of the proposed gaming facility. |
| |||||||
| |||||||
1 | Notwithstanding any other provision of this subsection | ||||||
2 | (a-7), this subsection (a-7) does not apply to an owners | ||||||
3 | licensee unless such owners licensee spends at least | ||||||
4 | $15,000,000 on construction and other costs related to its | ||||||
5 | expansion, excluding the initial fees assessed for each | ||||||
6 | incremental gaming position. | ||||||
7 | This subsection (a-7) does not apply to owners licensees
| ||||||
8 | authorized pursuant to subsection (e-5) of Section 7 of this
| ||||||
9 | Act. | ||||||
10 | For purposes of this subsection (a-7): | ||||||
11 | "Building and construction trades council" means any | ||||||
12 | organization representing multiple construction entities that | ||||||
13 | are monitoring or attentive to compliance with public or | ||||||
14 | workers' safety laws, wage and hour requirements, or other | ||||||
15 | statutory requirements or that are making or maintaining | ||||||
16 | collective bargaining agreements. | ||||||
17 | "Initial adjustment year" means the year commencing on | ||||||
18 | January 1 of the calendar year immediately following the | ||||||
19 | earlier of the following: | ||||||
20 | (1) the commencement of gambling operations, either in | ||||||
21 | a temporary or permanent facility, with respect to the | ||||||
22 | owners license authorized under paragraph (1) of | ||||||
23 | subsection (e-5) of Section 7 of this Act; or | ||||||
24 | (2) June 28, 2021 (24 months after the effective date | ||||||
25 | of Public Act 101-31); | ||||||
26 | provided the initial adjustment year shall not commence |
| |||||||
| |||||||
1 | earlier than June 28, 2020 (12 months after the effective date | ||||||
2 | of Public Act 101-31). | ||||||
3 | "Final adjustment year" means the 2nd calendar year after | ||||||
4 | the initial adjustment year, not including the initial | ||||||
5 | adjustment year, and as may be extended further as described | ||||||
6 | in this subsection (a-7). | ||||||
7 | "Annual adjustment cap" means 3% of adjusted gross | ||||||
8 | receipts in a particular calendar year, and as may be | ||||||
9 | increased further as otherwise described in this subsection | ||||||
10 | (a-7). | ||||||
11 | (a-8) Riverboat gambling operations conducted by a | ||||||
12 | licensed manager on
behalf of the State are not subject to the | ||||||
13 | tax imposed under this Section.
| ||||||
14 | (a-9) Beginning on January 1, 2020, the calculation of | ||||||
15 | gross receipts or adjusted gross receipts, for the purposes of | ||||||
16 | this Section, for a riverboat, a casino, or an organization | ||||||
17 | gaming facility shall not include the dollar amount of | ||||||
18 | non-cashable vouchers, coupons, and electronic promotions | ||||||
19 | redeemed by wagerers upon the riverboat, in the casino, or in | ||||||
20 | the organization gaming facility up to and including an amount | ||||||
21 | not to exceed 20% of a riverboat's, a casino's, or an | ||||||
22 | organization gaming facility's adjusted gross receipts. At the | ||||||
23 | end of each month there shall be a
reconciliation calculation | ||||||
24 | dividing the total daily promotional costs by the total daily
| ||||||
25 | adjusted gross receipts to determine any adjustment to the | ||||||
26 | daily credits not to exceed 20% of the monthly adjusted gross |
| |||||||
| |||||||
1 | receipts for
each riverboat, casino, or organization gaming | ||||||
2 | facility. Additionally, at the end of each calendar
year there | ||||||
3 | shall be a reconciliation calculation dividing the total | ||||||
4 | annual promotional
costs by the total annual adjusted gross | ||||||
5 | receipts to determine any adjustment to the credits not to | ||||||
6 | exceed 20% of
the annual adjusted gross receipts for each | ||||||
7 | riverboat, casino, or organization gaming facility. Any | ||||||
8 | additional
credits due shall be deducted from the next tax | ||||||
9 | payments until all credits have been taken. | ||||||
10 | The Illinois Gaming Board shall submit to the General | ||||||
11 | Assembly a comprehensive report no later than March 31, 2023 | ||||||
12 | detailing, at a minimum, the effect of removing non-cashable | ||||||
13 | vouchers, coupons, and electronic promotions from this | ||||||
14 | calculation on net gaming revenues to the State in calendar | ||||||
15 | years 2020 through 2022, the increase or reduction in wagerers | ||||||
16 | as a result of removing non-cashable vouchers, coupons, and | ||||||
17 | electronic promotions from this calculation, the effect of the | ||||||
18 | tax rates in subsection (a-5) on net gaming revenues to this | ||||||
19 | State, and proposed modifications to the calculation. | ||||||
20 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
21 | the licensed
owner or the organization gaming licensee to the | ||||||
22 | Board not later than 5:00 o'clock p.m. of the day after the day
| ||||||
23 | when the wagers were made.
| ||||||
24 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
25 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
26 | of subsection (a-3), then by June 15 of each year, each owners |
| |||||||
| |||||||
1 | licensee, other than an owners licensee that admitted | ||||||
2 | 1,000,000 persons or
fewer in calendar year 2004, must, in | ||||||
3 | addition to the payment of all amounts otherwise due under | ||||||
4 | this Section, pay to the Board a reconciliation payment in the | ||||||
5 | amount, if any, by which the licensed owner's base amount | ||||||
6 | exceeds the amount of net privilege tax paid by the licensed | ||||||
7 | owner to the Board in the then current State fiscal year. A | ||||||
8 | licensed owner's net privilege tax obligation due for the | ||||||
9 | balance of the State fiscal year shall be reduced up to the | ||||||
10 | total of the amount paid by the licensed owner in its June 15 | ||||||
11 | reconciliation payment. The obligation imposed by this | ||||||
12 | subsection (a-15) is binding on any person, firm, corporation, | ||||||
13 | or other entity that acquires an ownership interest in any | ||||||
14 | such owners license. The obligation imposed under this | ||||||
15 | subsection (a-15) terminates on the earliest of: (i) July 1, | ||||||
16 | 2007, (ii) the first day after the effective date of this | ||||||
17 | amendatory Act of the 94th General Assembly that riverboat | ||||||
18 | gambling operations are conducted pursuant to a dormant | ||||||
19 | license, (iii) the first day that riverboat gambling | ||||||
20 | operations are conducted under the authority of an owners | ||||||
21 | license that is in addition to the 10 owners licenses | ||||||
22 | initially authorized under this Act, or (iv) the first day | ||||||
23 | that a licensee under the Illinois Horse Racing Act of 1975 | ||||||
24 | conducts gaming operations with slot machines or other | ||||||
25 | electronic gaming devices. The Board must reduce the | ||||||
26 | obligation imposed under this subsection (a-15) by an amount |
| |||||||
| |||||||
1 | the Board deems reasonable for any of the following reasons: | ||||||
2 | (A) an act or acts of God, (B) an act of bioterrorism or | ||||||
3 | terrorism or a bioterrorism or terrorism threat that was | ||||||
4 | investigated by a law enforcement agency, or (C) a condition | ||||||
5 | beyond the control of the owners licensee that does not result | ||||||
6 | from any act or omission by the owners licensee or any of its | ||||||
7 | agents and that poses a hazardous threat to the health and | ||||||
8 | safety of patrons. If an owners licensee pays an amount in | ||||||
9 | excess of its liability under this Section, the Board shall | ||||||
10 | apply the overpayment to future payments required under this | ||||||
11 | Section. | ||||||
12 | For purposes of this subsection (a-15): | ||||||
13 | "Act of God" means an incident caused by the operation of | ||||||
14 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
15 | avoided by the exercise of due care, and for which no person | ||||||
16 | can be held liable.
| ||||||
17 | "Base amount" means the following: | ||||||
18 | For a riverboat in Alton, $31,000,000.
| ||||||
19 | For a riverboat in East Peoria, $43,000,000.
| ||||||
20 | For the Empress riverboat in Joliet, $86,000,000.
| ||||||
21 | For a riverboat in Metropolis, $45,000,000.
| ||||||
22 | For the Harrah's riverboat in Joliet, $114,000,000.
| ||||||
23 | For a riverboat in Aurora, $86,000,000.
| ||||||
24 | For a riverboat in East St. Louis, $48,500,000.
| ||||||
25 | For a riverboat in Elgin, $198,000,000.
| ||||||
26 | "Dormant license" has the meaning ascribed to it in |
| |||||||
| |||||||
1 | subsection (a-3).
| ||||||
2 | "Net privilege tax" means all privilege taxes paid by a | ||||||
3 | licensed owner to the Board under this Section, less all | ||||||
4 | payments made from the State Gaming Fund pursuant to | ||||||
5 | subsection (b) of this Section. | ||||||
6 | The changes made to this subsection (a-15) by Public Act | ||||||
7 | 94-839 are intended to restate and clarify the intent of | ||||||
8 | Public Act 94-673 with respect to the amount of the payments | ||||||
9 | required to be made under this subsection by an owners | ||||||
10 | licensee to the Board.
| ||||||
11 | (b) From the tax revenue from riverboat or casino gambling
| ||||||
12 | deposited in the State Gaming Fund under this Section, an | ||||||
13 | amount equal to 5% of
adjusted gross receipts generated by a | ||||||
14 | riverboat or a casino, other than a riverboat or casino | ||||||
15 | designated in paragraph (1), (3), or (4) of subsection (e-5) | ||||||
16 | of Section 7, shall be paid monthly, subject
to appropriation | ||||||
17 | by the General Assembly, to the unit of local government in | ||||||
18 | which the casino is located or that
is designated as the home | ||||||
19 | dock of the riverboat. Notwithstanding anything to the | ||||||
20 | contrary, beginning on the first day that an owners licensee | ||||||
21 | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | ||||||
22 | (e-5) of Section 7 conducts gambling operations, either in a | ||||||
23 | temporary facility or a permanent facility, and for 2 years | ||||||
24 | thereafter, a unit of local government designated as the home | ||||||
25 | dock of a riverboat whose license was issued before January 1, | ||||||
26 | 2019, other than a riverboat conducting gambling operations in |
| |||||||
| |||||||
1 | the City of East St. Louis, shall not receive less under this | ||||||
2 | subsection (b) than the amount the unit of local government | ||||||
3 | received under this subsection (b) in calendar year 2018. | ||||||
4 | Notwithstanding anything to the contrary and because the City | ||||||
5 | of East St. Louis is a financially distressed city, beginning | ||||||
6 | on the first day that an owners licensee under paragraph (1), | ||||||
7 | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | ||||||
8 | conducts gambling operations, either in a temporary facility | ||||||
9 | or a permanent facility, and for 10 years thereafter, a unit of | ||||||
10 | local government designated as the home dock of a riverboat | ||||||
11 | conducting gambling operations in the City of East St. Louis | ||||||
12 | shall not receive less under this subsection (b) than the | ||||||
13 | amount the unit of local government received under this | ||||||
14 | subsection (b) in calendar year 2018. | ||||||
15 | From the tax revenue
deposited in the State Gaming Fund | ||||||
16 | pursuant to riverboat or casino gambling operations
conducted | ||||||
17 | by a licensed manager on behalf of the State, an amount equal | ||||||
18 | to 5%
of adjusted gross receipts generated pursuant to those | ||||||
19 | riverboat or casino gambling
operations shall be paid monthly,
| ||||||
20 | subject to appropriation by the General Assembly, to the unit | ||||||
21 | of local
government that is designated as the home dock of the | ||||||
22 | riverboat upon which
those riverboat gambling operations are | ||||||
23 | conducted or in which the casino is located. | ||||||
24 | From the tax revenue from riverboat or casino gambling | ||||||
25 | deposited in the State Gaming Fund under this Section, an | ||||||
26 | amount equal to 5% of the adjusted gross receipts generated by |
| |||||||
| |||||||
1 | a riverboat designated in paragraph (3) of subsection (e-5) of | ||||||
2 | Section 7 shall be divided and remitted monthly, subject to | ||||||
3 | appropriation, as follows: 70% to Waukegan, 10% to Park City, | ||||||
4 | 15% to North Chicago, and 5% to Lake County. | ||||||
5 | From the tax revenue from riverboat or casino gambling | ||||||
6 | deposited in the State Gaming Fund under this Section, an | ||||||
7 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
8 | a riverboat designated in paragraph (4) of subsection (e-5) of | ||||||
9 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
10 | as follows: 70% to the City of Rockford, 5% to the City of | ||||||
11 | Loves Park, 5% to the Village of Machesney, and 20% to | ||||||
12 | Winnebago County. | ||||||
13 | From the tax revenue from riverboat or casino gambling | ||||||
14 | deposited in the State Gaming Fund under this Section, an | ||||||
15 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
16 | a riverboat designated in paragraph (5) of subsection (e-5) of | ||||||
17 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
18 | as follows: 2% to the unit of local government in which the | ||||||
19 | riverboat or casino is located, and 3% shall be distributed: | ||||||
20 | (A) in accordance with a regional capital development plan | ||||||
21 | entered into by the following communities: Village of Beecher, | ||||||
22 | City of Blue Island, Village of Burnham, City of Calumet City, | ||||||
23 | Village of Calumet Park, City of Chicago Heights, City of | ||||||
24 | Country Club Hills, Village of Crestwood, Village of Crete, | ||||||
25 | Village of Dixmoor, Village of Dolton, Village of East Hazel | ||||||
26 | Crest, Village of Flossmoor, Village of Ford Heights, Village |
| |||||||
| |||||||
1 | of Glenwood, City of Harvey, Village of Hazel Crest, Village | ||||||
2 | of Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
3 | Markham, Village of Matteson, Village of Midlothian, Village | ||||||
4 | of Monee, City of Oak Forest, Village of Olympia Fields, | ||||||
5 | Village of Orland Hills, Village of Orland Park, City of Palos | ||||||
6 | Heights, Village of Park Forest, Village of Phoenix, Village | ||||||
7 | of Posen, Village of Richton Park, Village of Riverdale, | ||||||
8 | Village of Robbins, Village of Sauk Village, Village of South | ||||||
9 | Chicago Heights, Village of South Holland, Village of Steger, | ||||||
10 | Village of Thornton, Village of Tinley Park, Village of | ||||||
11 | University Park and Village of Worth; or (B) if no regional | ||||||
12 | capital development plan exists, equally among the communities | ||||||
13 | listed in item (A) to be used for capital expenditures or | ||||||
14 | public pension payments, or both. | ||||||
15 | Units of local government may refund any portion of the | ||||||
16 | payment that they receive pursuant to this subsection (b) to | ||||||
17 | the riverboat or casino.
| ||||||
18 | (b-4) Beginning on the first day the licensee under | ||||||
19 | paragraph (5) of subsection (e-5) of Section 7 conducts | ||||||
20 | gambling operations, either in a temporary facility or a | ||||||
21 | permanent facility, and ending on July 31, 2042, from the tax | ||||||
22 | revenue deposited in the State Gaming Fund under this Section, | ||||||
23 | $5,000,000 shall be paid annually, subject
to appropriation, | ||||||
24 | to the host municipality of that owners licensee of a license | ||||||
25 | issued or re-issued pursuant to Section
7.1 of this Act before | ||||||
26 | January 1, 2012. Payments received by the host municipality |
| |||||||
| |||||||
1 | pursuant to this subsection (b-4) may not be shared with any | ||||||
2 | other unit of local government. | ||||||
3 | (b-5) Beginning on June 28, 2019 (the effective date of | ||||||
4 | Public Act 101-31), from the tax revenue
deposited in the | ||||||
5 | State Gaming Fund under this Section, an amount equal to 3% of
| ||||||
6 | adjusted gross receipts generated by each organization gaming | ||||||
7 | facility located outside Madison County shall be paid monthly, | ||||||
8 | subject
to appropriation by the General Assembly, to a | ||||||
9 | municipality other than the Village of Stickney in which each | ||||||
10 | organization gaming facility is located or, if the | ||||||
11 | organization gaming facility is not located within a | ||||||
12 | municipality, to the county in which the organization gaming | ||||||
13 | facility is located, except as otherwise provided in this | ||||||
14 | Section. From the tax revenue deposited in the State Gaming | ||||||
15 | Fund under this Section, an amount equal to 3% of adjusted | ||||||
16 | gross receipts generated by an organization gaming facility | ||||||
17 | located in the Village of Stickney shall be paid monthly, | ||||||
18 | subject to appropriation by the General Assembly, as follows: | ||||||
19 | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | ||||||
20 | to the Town of Cicero, and 20% to the Stickney Public Health | ||||||
21 | District. | ||||||
22 | From the tax revenue deposited in the State Gaming Fund | ||||||
23 | under this Section, an amount equal to 5% of adjusted gross | ||||||
24 | receipts generated by an organization gaming facility located | ||||||
25 | in the City of Collinsville shall be paid monthly, subject to | ||||||
26 | appropriation by the General Assembly, as follows: 30% to the |
| |||||||
| |||||||
1 | City of Alton, 30% to the City of East St. Louis, and 40% to | ||||||
2 | the City of Collinsville. | ||||||
3 | Municipalities and counties may refund any portion of the | ||||||
4 | payment that they receive pursuant to this subsection (b-5) to | ||||||
5 | the organization gaming facility. | ||||||
6 | (b-6) Beginning on June 28, 2019 (the effective date of | ||||||
7 | Public Act 101-31), from the tax revenue deposited in the | ||||||
8 | State Gaming Fund under this Section, an amount equal to 2% of | ||||||
9 | adjusted gross receipts generated by an organization gaming | ||||||
10 | facility located outside Madison County shall be paid monthly, | ||||||
11 | subject to appropriation by the General Assembly, to the | ||||||
12 | county in which the organization gaming facility is located | ||||||
13 | for the purposes of its criminal justice system or health care | ||||||
14 | system. | ||||||
15 | Counties may refund any portion of the payment that they | ||||||
16 | receive pursuant to this subsection (b-6) to the organization | ||||||
17 | gaming facility. | ||||||
18 | (b-7) From the tax revenue from the organization gaming | ||||||
19 | licensee located in one of the following townships of Cook | ||||||
20 | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | ||||||
21 | Worth, an amount equal to 5% of the adjusted gross receipts | ||||||
22 | generated by that organization gaming licensee shall be | ||||||
23 | remitted monthly, subject to appropriation, as follows: 2% to | ||||||
24 | the unit of local government in which the organization gaming | ||||||
25 | licensee is located, and 3% shall be distributed: (A) in | ||||||
26 | accordance with a regional capital development plan entered |
| |||||||
| |||||||
1 | into by the following communities: Village of Beecher, City of | ||||||
2 | Blue Island, Village of Burnham, City of Calumet City, Village | ||||||
3 | of Calumet Park, City of Chicago Heights, City of Country Club | ||||||
4 | Hills, Village of Crestwood, Village of Crete, Village of | ||||||
5 | Dixmoor, Village of Dolton, Village of East Hazel Crest, | ||||||
6 | Village of Flossmoor, Village of Ford Heights, Village of | ||||||
7 | Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||||||
8 | Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
9 | Markham, Village of Matteson, Village of Midlothian, Village | ||||||
10 | of Monee, City of Oak Forest, Village of Olympia Fields, | ||||||
11 | Village of Orland Hills, Village of Orland Park, City of Palos | ||||||
12 | Heights, Village of Park Forest, Village of Phoenix, Village | ||||||
13 | of Posen, Village of Richton Park, Village of Riverdale, | ||||||
14 | Village of Robbins, Village of Sauk Village, Village of South | ||||||
15 | Chicago Heights, Village of South Holland, Village of Steger, | ||||||
16 | Village of Thornton, Village of Tinley Park, Village of | ||||||
17 | University Park, and Village of Worth; or (B) if no regional | ||||||
18 | capital development plan exists, equally among the communities | ||||||
19 | listed in item (A) to be used for capital expenditures or | ||||||
20 | public pension payments, or both. | ||||||
21 | (b-8) In lieu of the payments under subsection (b) of this | ||||||
22 | Section, from the tax revenue deposited in the State Gaming
| ||||||
23 | Fund pursuant to riverboat or casino gambling operations | ||||||
24 | conducted by an owners licensee
under paragraph (1) of | ||||||
25 | subsection (e-5) of Section 7, an amount equal to the tax | ||||||
26 | revenue
generated from the privilege tax imposed by paragraph |
| |||||||
| |||||||
1 | (2) of subsection (a-5) that is to be
paid to the City of | ||||||
2 | Chicago shall be paid monthly, subject
to appropriation by the | ||||||
3 | General Assembly, as follows: (1) an amount equal to 0.5% of | ||||||
4 | the annual adjusted gross receipts
generated by the owners | ||||||
5 | licensee under paragraph (1) of subsection (e-5) of Section 7 | ||||||
6 | to the home rule county in which the owners licensee is located | ||||||
7 | for the purpose of enhancing
the county's criminal justice | ||||||
8 | system; and (2) the balance to the City of Chicago and shall be | ||||||
9 | expended or obligated by the City of Chicago for pension | ||||||
10 | payments in accordance with Public Act 99-506. | ||||||
11 | (c) Appropriations, as approved by the General Assembly, | ||||||
12 | may be made
from the State Gaming Fund to the Board (i) for the | ||||||
13 | administration and enforcement of this Act and the Video | ||||||
14 | Gaming Act, (ii) for distribution to the Department of State | ||||||
15 | Police and to the Department of Revenue for the enforcement of | ||||||
16 | this Act and the Video Gaming Act, and (iii) to the
Department | ||||||
17 | of Human Services for the administration of programs to treat
| ||||||
18 | problem gambling, including problem gambling from sports | ||||||
19 | wagering. The Board's annual appropriations request must | ||||||
20 | separately state its funding needs for the regulation of | ||||||
21 | gaming authorized under Section 7.7, riverboat gaming, casino | ||||||
22 | gaming, video gaming, and sports wagering.
| ||||||
23 | (c-2) An amount equal to 2% of the adjusted gross receipts | ||||||
24 | generated by an organization gaming facility located within a | ||||||
25 | home rule county with a population of over 3,000,000 | ||||||
26 | inhabitants shall be paid, subject to appropriation
from the |
| |||||||
| |||||||
1 | General Assembly, from the State Gaming Fund to the home rule
| ||||||
2 | county in which the organization gaming licensee is located | ||||||
3 | for the purpose of
enhancing the county's criminal justice | ||||||
4 | system. | ||||||
5 | (c-3) Appropriations, as approved by the General Assembly, | ||||||
6 | may be made from the tax revenue deposited into the State | ||||||
7 | Gaming Fund from organization gaming licensees pursuant to | ||||||
8 | this Section for the administration and enforcement of this | ||||||
9 | Act.
| ||||||
10 | (c-4) After payments required under subsections (b), | ||||||
11 | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | ||||||
12 | the tax revenue from organization gaming licensees deposited | ||||||
13 | into the State Gaming Fund under this Section, all remaining | ||||||
14 | amounts from organization gaming licensees shall be | ||||||
15 | transferred into the Capital Projects Fund. | ||||||
16 | (c-5) (Blank).
| ||||||
17 | (c-10) Each year the General Assembly shall appropriate | ||||||
18 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
19 | an amount equal to the amount
paid into the Horse Racing Equity | ||||||
20 | Fund pursuant to subsection (c-5) in the
prior calendar year.
| ||||||
21 | (c-15) After the payments required under subsections (b), | ||||||
22 | (c), and (c-5)
have been made, an amount equal to 2% of the | ||||||
23 | adjusted gross receipts of (1)
an owners licensee that | ||||||
24 | relocates pursuant to Section 11.2, (2) an owners
licensee | ||||||
25 | conducting riverboat gambling operations pursuant to
an
owners | ||||||
26 | license that is initially issued after June 25, 1999,
or (3) |
| |||||||
| |||||||
1 | the first
riverboat gambling operations conducted by a | ||||||
2 | licensed manager on behalf of the
State under Section 7.3,
| ||||||
3 | whichever comes first, shall be paid, subject to appropriation
| ||||||
4 | from the General Assembly, from the State Gaming Fund to each | ||||||
5 | home rule
county with a population of over 3,000,000 | ||||||
6 | inhabitants for the purpose of
enhancing the county's criminal | ||||||
7 | justice system.
| ||||||
8 | (c-20) Each year the General Assembly shall appropriate | ||||||
9 | from the General
Revenue Fund to the Education Assistance Fund | ||||||
10 | an amount equal to the amount
paid to each home rule county | ||||||
11 | with a population of over 3,000,000 inhabitants
pursuant to | ||||||
12 | subsection (c-15) in the prior calendar year.
| ||||||
13 | (c-21) After the payments required under subsections (b), | ||||||
14 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | ||||||
15 | been made, an amount equal to 0.5% of the adjusted gross | ||||||
16 | receipts generated by the owners licensee under paragraph (1) | ||||||
17 | of subsection (e-5) of Section 7 shall be paid monthly, | ||||||
18 | subject to appropriation
from the General Assembly, from the | ||||||
19 | State Gaming Fund to the home rule
county in which the owners | ||||||
20 | licensee is located for the purpose of
enhancing the county's | ||||||
21 | criminal justice system. | ||||||
22 | (c-22) After the payments required under subsections (b), | ||||||
23 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | ||||||
24 | (c-21) have been made, an amount equal to 2% of the adjusted | ||||||
25 | gross receipts generated by the owners licensee under | ||||||
26 | paragraph (5) of subsection (e-5) of Section 7 shall be paid, |
| |||||||
| |||||||
1 | subject to appropriation
from the General Assembly, from the | ||||||
2 | State Gaming Fund to the home rule
county in which the owners | ||||||
3 | licensee is located for the purpose of
enhancing the county's | ||||||
4 | criminal justice system. | ||||||
5 | (c-25) From July 1, 2013 and each July 1 thereafter | ||||||
6 | through July 1, 2019, $1,600,000 shall be transferred from the | ||||||
7 | State Gaming Fund to the Chicago State University Education | ||||||
8 | Improvement Fund.
| ||||||
9 | On July 1, 2020 and each July 1 thereafter, $3,000,000 | ||||||
10 | shall be transferred from the State Gaming Fund to the Chicago | ||||||
11 | State University Education Improvement Fund. | ||||||
12 | (c-30) On July 1, 2013 or as soon as possible thereafter, | ||||||
13 | $92,000,000 shall be transferred from the State Gaming Fund to | ||||||
14 | the School Infrastructure Fund and $23,000,000 shall be | ||||||
15 | transferred from the State Gaming Fund to the Horse Racing | ||||||
16 | Equity Fund. | ||||||
17 | (c-35) Beginning on July 1, 2013, in addition to any | ||||||
18 | amount transferred under subsection (c-30) of this Section, | ||||||
19 | $5,530,000 shall be transferred monthly from the State Gaming | ||||||
20 | Fund to the School Infrastructure Fund. | ||||||
21 | (d) From time to time, the
Board shall transfer the | ||||||
22 | remainder of the funds
generated by this Act into the | ||||||
23 | Education
Assistance Fund, created by Public Act 86-0018, of | ||||||
24 | the State of Illinois.
| ||||||
25 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
26 | government
designated as the home dock of the riverboat from |
| |||||||
| |||||||
1 | entering into agreements
with other units of local government | ||||||
2 | in this State or in other states to
share its portion of the | ||||||
3 | tax revenue.
| ||||||
4 | (f) To the extent practicable, the Board shall administer | ||||||
5 | and collect the
wagering taxes imposed by this Section in a | ||||||
6 | manner consistent with the
provisions of Sections 4, 5, 5a, | ||||||
7 | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of | ||||||
8 | the Retailers' Occupation Tax Act and Section 3-7 of the
| ||||||
9 | Uniform Penalty and Interest Act.
| ||||||
10 | (Source: P.A. 101-31, Article 25, Section 25-910, eff. | ||||||
11 | 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; | ||||||
12 | 101-648, eff. 6-30-20.)
| ||||||
13 | Section 10. The Sports Wagering Act is amended by changing | ||||||
14 | Sections 25-15 and 25-90 as follows: | ||||||
15 | (230 ILCS 45/25-15)
| ||||||
16 | Sec. 25-15. Board duties and powers. | ||||||
17 | (a) Except for sports wagering conducted under Section | ||||||
18 | 25-70, the Board shall have the authority to regulate the | ||||||
19 | conduct of sports wagering under this Act. | ||||||
20 | (b) The Board may adopt any rules the Board considers | ||||||
21 | necessary for the successful implementation, administration, | ||||||
22 | and enforcement of this Act, except for Section 25-70. Rules | ||||||
23 | proposed by the Board may be adopted as emergency rules | ||||||
24 | pursuant to Section 5-45 of the Illinois Administrative |
| |||||||
| |||||||
1 | Procedure Act. | ||||||
2 | (c) The Board shall levy and collect all fees, surcharges, | ||||||
3 | civil penalties, and monthly taxes on adjusted gross sports | ||||||
4 | wagering receipts imposed by this Act and deposit all moneys | ||||||
5 | into the Sports Wagering Fund, except as otherwise provided | ||||||
6 | under this Act. | ||||||
7 | (d) The Board may exercise any other powers necessary to | ||||||
8 | enforce the provisions of this Act that it regulates and the | ||||||
9 | rules of the Board. | ||||||
10 | (e) The Board shall adopt rules for a license to be | ||||||
11 | employed by a master sports wagering licensee when the | ||||||
12 | employee works in a designated gaming area that has sports | ||||||
13 | wagering or performs duties in furtherance of or associated | ||||||
14 | with the operation of sports wagering by the master sports | ||||||
15 | wagering licensee (occupational license), which shall require | ||||||
16 | an annual license fee of $250. However,
occupational licenses | ||||||
17 | issued under the Illinois Gambling Act for employees of an | ||||||
18 | owners license or organization gaming licensee, once
granted, | ||||||
19 | are considered equivalent licenses to work in sports wagering | ||||||
20 | positions located at the same
gaming facility. License fees | ||||||
21 | shall be deposited into the State Gaming Fund and used for the | ||||||
22 | administration of this Act. | ||||||
23 | (f) The Board may require that licensees share, in real | ||||||
24 | time and at the sports wagering account level, information | ||||||
25 | regarding a wagerer, amount and type of wager, the time the | ||||||
26 | wager was placed, the location of the wager, including the |
| |||||||
| |||||||
1 | Internet protocol address, if applicable, the outcome of the | ||||||
2 | wager, and records of abnormal wagering activity. Information | ||||||
3 | shared under this subsection (f) must be submitted in the form | ||||||
4 | and manner as required by rule. If a sports governing body has | ||||||
5 | notified the Board that real-time information sharing for | ||||||
6 | wagers placed on its sports events is necessary and desirable, | ||||||
7 | licensees may share the same information in the form and | ||||||
8 | manner required by the Board by rule with the sports governing | ||||||
9 | body or its designee with respect to wagers on its sports | ||||||
10 | events subject to applicable federal, State, or local laws or | ||||||
11 | regulations, including, without limitation, privacy laws and | ||||||
12 | regulations. Such information may be provided in anonymized | ||||||
13 | form and may be used by a sports governing body solely for | ||||||
14 | integrity purposes. For purposes of this subsection (f), | ||||||
15 | "real-time" means a commercially reasonable periodic interval. | ||||||
16 | (g) A master sports wagering licensee, professional sports | ||||||
17 | team, league, or association, sports governing body, or | ||||||
18 | institution of higher education may submit to the Board in | ||||||
19 | writing a request to prohibit a type or form of wagering if the | ||||||
20 | master sports wagering licensee, professional sports team, | ||||||
21 | league, or association, sports governing body, or institution | ||||||
22 | of higher education believes that such wagering by type or | ||||||
23 | form is contrary to public policy, unfair to consumers, or | ||||||
24 | affects the integrity of a particular sport or the sports | ||||||
25 | betting industry. The Board shall grant the request upon a | ||||||
26 | demonstration of good cause from the requester and |
| |||||||
| |||||||
1 | consultation with licensees. The Board shall respond to a | ||||||
2 | request pursuant to this subsection (g) concerning a | ||||||
3 | particular event before the start of the event or, if it is not | ||||||
4 | feasible to respond before the start of the event, as soon as | ||||||
5 | practicable. | ||||||
6 | (h) The Board and master sports wagering licensees may | ||||||
7 | cooperate with investigations conducted by sports governing | ||||||
8 | bodies or law enforcement agencies, including, but not limited | ||||||
9 | to, providing and facilitating the provision of account-level | ||||||
10 | betting information and audio or video files relating to | ||||||
11 | persons placing wagers. | ||||||
12 | (i) A master sports wagering licensee shall make | ||||||
13 | commercially reasonable efforts to promptly notify the Board | ||||||
14 | any information relating to: | ||||||
15 | (1) criminal or disciplinary proceedings commenced | ||||||
16 | against the master sports wagering licensee in connection | ||||||
17 | with its operations; | ||||||
18 | (2) abnormal wagering activity or patterns that may | ||||||
19 | indicate a concern with the integrity of a sports event or | ||||||
20 | sports events; | ||||||
21 | (3) any potential breach of the relevant sports | ||||||
22 | governing body's internal rules and codes of conduct | ||||||
23 | pertaining to sports wagering that a licensee has | ||||||
24 | knowledge of; | ||||||
25 | (4) any other conduct that corrupts a wagering outcome | ||||||
26 | of a sports event or sports events for purposes of |
| |||||||
| |||||||
1 | financial gain, including match fixing; and | ||||||
2 | (5) suspicious or illegal wagering activities, | ||||||
3 | including use of funds derived from illegal activity, | ||||||
4 | wagers to conceal or launder funds derived from illegal | ||||||
5 | activity, using agents to place wagers, and using false | ||||||
6 | identification. | ||||||
7 | A master sports wagering licensee shall also make | ||||||
8 | commercially reasonable efforts to promptly report information | ||||||
9 | relating to conduct described in paragraphs (2), (3), and (4) | ||||||
10 | of this subsection (i) to the relevant sports governing body.
| ||||||
11 | (Source: P.A. 101-31, eff. 6-28-19.) | ||||||
12 | (230 ILCS 45/25-90)
| ||||||
13 | Sec. 25-90. Tax; Sports Wagering Fund. | ||||||
14 | (a) For the privilege of holding a license to operate | ||||||
15 | sports wagering under this Act, this State shall impose and | ||||||
16 | collect 15% of a master sports wagering licensee's adjusted | ||||||
17 | gross sports wagering receipts from sports wagering. The | ||||||
18 | accrual method of accounting shall be used for purposes of | ||||||
19 | calculating the amount of the tax owed by the licensee. | ||||||
20 | The taxes levied and collected pursuant to this subsection | ||||||
21 | (a) are due and payable to the Board no later than the last day | ||||||
22 | of the month following the calendar month in which the | ||||||
23 | adjusted gross sports wagering receipts were received and the | ||||||
24 | tax obligation was accrued. | ||||||
25 | (a-5) In addition to the tax imposed under subsection (a) |
| |||||||
| |||||||
1 | of this Section, for the privilege of holding a license to | ||||||
2 | operate sports wagering under this Act, the State shall impose | ||||||
3 | and collect 2% of the adjusted gross receipts from sports | ||||||
4 | wagers that are placed within a home rule county with a | ||||||
5 | population of over 3,000,000 inhabitants, which shall be paid, | ||||||
6 | subject to appropriation from the General Assembly, from the | ||||||
7 | Sports Wagering Fund to that home rule county for the purpose | ||||||
8 | of enhancing the county's criminal justice system. | ||||||
9 | (a-10) Beginning on January 1, 2023, the calculation of | ||||||
10 | adjusted gross sports wagering receipts, for the purposes of | ||||||
11 | this Section, for a master sports wagering licensee shall not | ||||||
12 | include the dollar amount of non-cashable vouchers, coupons, | ||||||
13 | and electronic promotions redeemed by wagerers upon the master | ||||||
14 | sports wagering licensee up to and including an amount not to | ||||||
15 | exceed 20% of a master sports wagering licensee's adjusted | ||||||
16 | gross sports wagering receipts. At the end of each month there | ||||||
17 | shall be a reconciliation calculation dividing the total daily | ||||||
18 | promotional costs by the total daily adjusted gross sports | ||||||
19 | wagering receipts to determine any adjustment to the daily | ||||||
20 | credits not to exceed 20% of the monthly adjusted gross sports | ||||||
21 | wagering receipts for each master sports wagering licensee. | ||||||
22 | Additionally, at the end of each calendar year there shall be a | ||||||
23 | reconciliation calculation dividing the total annual | ||||||
24 | promotional costs by the total annual adjusted gross sports | ||||||
25 | wagering receipts to determine any adjustment to the credits | ||||||
26 | not to exceed 20% of the annual adjusted gross sports wagering |
| |||||||
| |||||||
1 | receipts for each master sports wagering licensee. Any | ||||||
2 | additional credits due shall be deducted from the next tax | ||||||
3 | payments until all credits have been taken. | ||||||
4 | The Illinois Gaming Board shall submit to the General | ||||||
5 | Assembly a comprehensive report no later than March 31, 2025 | ||||||
6 | detailing, at a minimum, the effect of removing non-cashable | ||||||
7 | vouchers, coupons, and electronic promotions from this | ||||||
8 | calculation on net sports wagering revenues to the State in | ||||||
9 | calendar years 2022 through 2024, the increase or reduction in | ||||||
10 | wagerers as a result of removing non-cashable vouchers, | ||||||
11 | coupons, and electronic promotions from this calculation, the | ||||||
12 | effect of the tax rates in subsection (a-5) on net sports | ||||||
13 | wagering revenues to this State, and proposed modifications to | ||||||
14 | the calculation. | ||||||
15 | (b) The Sports Wagering Fund is hereby created as special | ||||||
16 | fund in the State treasury. Except as otherwise provided in | ||||||
17 | this Act, all moneys collected under this Act by the Board | ||||||
18 | shall be deposited into the Sports Wagering Fund. On the 25th | ||||||
19 | of each month, any moneys remaining in the Sports Wagering | ||||||
20 | Fund shall be transferred to the Capital Projects Fund.
| ||||||
21 | (Source: P.A. 101-31, eff. 6-28-19.) |