093_SB1606enr

 
SB1606 Enrolled                      LRB093 02990 LRD 03006 b

 1        AN ACT in relation to gaming.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Riverboat  Gambling  Act  is  amended  by
 5    changing Sections 12 and 13 as follows:

 6        (230 ILCS 10/12) (from Ch. 120, par. 2412)
 7        Sec. 12. Admission tax; fees.
 8        (a)  A  tax  is hereby imposed upon admissions authorized
 9    pursuant to this Act.  Until July 1, 2002, the rate is $2 per
10    person admitted.  Beginning July 1, 2002 and  until  July  1,
11    2003,  the  rate is $3 per person admitted. Beginning July 1,
12    2003, for a licensee that admitted 2,300,000 persons or fewer
13    in the previous calendar year, the  rate  is  $4  per  person
14    admitted and for a licensee that admitted more than 2,300,000
15    persons  in  the  previous  calendar year, the rate is $5 per
16    person admitted. This  admission  tax  is  imposed  upon  the
17    licensed owner conducting gambling.
18             (1)  The  admission  tax  shall  be  paid  for  each
19        admission.
20             (2)  (Blank).
21             (3)  The   riverboat  licensee  may  issue  tax-free
22        passes to actual and necessary officials and employees of
23        the licensee or other persons  actually  working  on  the
24        riverboat.
25             (4)  The  number  and issuance of tax-free passes is
26        subject to the rules of the Board,  and  a  list  of  all
27        persons  to  whom the tax-free passes are issued shall be
28        filed with the Board.
29        (b)  From  the  tax  imposed  under  subsection  (a),   a
30    municipality  shall receive from the State $1 for each person
31    embarking on a riverboat docked within the municipality,  and
 
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 1    a  county  shall  receive  $1  for each person embarking on a
 2    riverboat docked within the county but outside the boundaries
 3    of any municipality.  The municipality's  or  county's  share
 4    shall  be  collected  by the Board on behalf of the State and
 5    remitted quarterly by the State, subject to appropriation, to
 6    the treasurer of the unit of local government for deposit  in
 7    the general fund.
 8        (c)  The  licensed  owner  shall pay the entire admission
 9    tax  to  the  Board.  Such  payments  shall  be  made  daily.
10    Accompanying each payment shall be a return on forms provided
11    by the Board which shall include other information  regarding
12    admissions  as  the  Board  may  require.   Failure to submit
13    either the payment or the return within  the  specified  time
14    may result in suspension or revocation of the owners license.
15        (d)  The Board shall administer and collect the admission
16    tax  imposed by this Section, to the extent practicable, in a
17    manner consistent with the provisions of Sections 4,  5,  5a,
18    5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
19    the  Retailers'  Occupation  Tax  Act  and Section 3-7 of the
20    Uniform Penalty and Interest Act.
21    (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)

22        (230 ILCS 10/13) (from Ch. 120, par. 2413)
23        Sec. 13.  Wagering tax; rate; distribution.
24        (a)  Until January 1, 1998,  a  tax  is  imposed  on  the
25    adjusted   gross   receipts   received  from  gambling  games
26    authorized under this Act at the rate of 20%.
27        (a-1)  From  January  1,  1998  until  July  1,  2002,  a
28    privilege tax is imposed on persons engaged in  the  business
29    of  conducting  riverboat  gambling  operations, based on the
30    adjusted gross receipts received by  a  licensed  owner  from
31    gambling  games  authorized  under  this Act at the following
32    rates:
33             15% of annual adjusted  gross  receipts  up  to  and
 
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 1        including $25,000,000;
 2             20%  of  annual adjusted gross receipts in excess of
 3        $25,000,000 but not exceeding $50,000,000;
 4             25% of annual adjusted gross receipts in  excess  of
 5        $50,000,000 but not exceeding $75,000,000;
 6             30%  of  annual adjusted gross receipts in excess of
 7        $75,000,000 but not exceeding $100,000,000;
 8             35% of annual adjusted gross receipts in  excess  of
 9        $100,000,000.
10        (a-2)  From  Beginning July 1, 2002 until July 1, 2003, a
11    privilege tax is imposed on persons engaged in  the  business
12    of  conducting  riverboat  gambling  operations, based on the
13    adjusted gross receipts received by  a  licensed  owner  from
14    gambling  games  authorized  under  this Act at the following
15    rates:
16             15% of annual adjusted  gross  receipts  up  to  and
17        including $25,000,000;
18             22.5% of annual adjusted gross receipts in excess of
19        $25,000,000 but not exceeding $50,000,000;
20             27.5% of annual adjusted gross receipts in excess of
21        $50,000,000 but not exceeding $75,000,000;
22             32.5% of annual adjusted gross receipts in excess of
23        $75,000,000 but not exceeding $100,000,000;
24             37.5% of annual adjusted gross receipts in excess of
25        $100,000,000 but not exceeding $150,000,000;
26             45%  of  annual adjusted gross receipts in excess of
27        $150,000,000 but not exceeding $200,000,000;
28             50% of annual adjusted gross receipts in  excess  of
29        $200,000,000.
30        (a-3)  Beginning July 1, 2003, a privilege tax is imposed
31    on  persons  engaged  in the business of conducting riverboat
32    gambling operations, based on  the  adjusted  gross  receipts
33    received  by  a licensed owner from gambling games authorized
34    under this Act at the following rates:
 
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 1             15% of annual adjusted  gross  receipts  up  to  and
 2        including $25,000,000;
 3             27.5% of annual adjusted gross receipts in excess of
 4        $25,000,000 but not exceeding $37,500,000;
 5             32.5% of annual adjusted gross receipts in excess of
 6        $37,500,000 but not exceeding $50,000,000;
 7             37.5% of annual adjusted gross receipts in excess of
 8        $50,000,000 but not exceeding $75,000,000;
 9             45%  of  annual adjusted gross receipts in excess of
10        $75,000,000 but not exceeding $100,000,000;
11             50% of annual adjusted gross receipts in  excess  of
12        $100,000,000 but not exceeding $250,000,000;
13             70%  of  annual adjusted gross receipts in excess of
14        $250,000,000.
15        An amount equal to the amount of wagering taxes collected
16    under this subsection (a-3)  that  are  in  addition  to  the
17    amount  of  wagering  taxes that would have been collected if
18    the wagering tax rates under subsection (a-2) were in  effect
19    shall be paid into the Common School Fund.
20        The  privilege  tax  imposed  under this subsection (a-3)
21    shall no longer be imposed beginning on the  earlier  of  (i)
22    July 1, 2005; (ii) the first date after the effective date of
23    this  amendatory  Act  of  the  93rd  General  Assembly  that
24    riverboat  gambling  operations  are  conducted pursuant to a
25    dormant license;  or  (iii)  the  first  day  that  riverboat
26    gambling  operations  are conducted under the authority of an
27    owners license that is in addition to the 10 owners  licenses
28    initially authorized under this Act. For the purposes of this
29    subsection  (a-3), the term "dormant license" means an owners
30    license that  is  authorized  by  this  Act  under  which  no
31    riverboat  gambling  operations  are  being  conducted on the
32    effective date of this amendatory Act  of  the  93rd  General
33    Assembly.
34        (a-4)  Beginning  on  the  first  day  on  which  the tax
 
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 1    imposed under  subsection  (a-3)  is  no  longer  imposed,  a
 2    privilege  tax  is imposed on persons engaged in the business
 3    of conducting riverboat gambling  operations,  based  on  the
 4    adjusted  gross  receipts  received  by a licensed owner from
 5    gambling games authorized under this  Act  at  the  following
 6    rates:
 7             15%  of  annual  adjusted  gross  receipts up to and
 8        including $25,000,000;
 9             22.5% of annual adjusted gross receipts in excess of
10        $25,000,000 but not exceeding $50,000,000;
11             27.5% of annual adjusted gross receipts in excess of
12        $50,000,000 but not exceeding $75,000,000;
13             32.5% of annual adjusted gross receipts in excess of
14        $75,000,000 but not exceeding $100,000,000;
15             37.5% of annual adjusted gross receipts in excess of
16        $100,000,000 but not exceeding $150,000,000;
17             45% of annual adjusted gross receipts in  excess  of
18        $150,000,000 but not exceeding $200,000,000;
19             50%  of  annual adjusted gross receipts in excess of
20        $200,000,000.
21        (a-10)  The taxes imposed by this Section shall  be  paid
22    by  the  licensed  owner  to  the  Board  not later than 3:00
23    o'clock p.m. of the day after the day when  the  wagers  were
24    made.
25        (b)  Until  January  1,  1998,  25%  of  the  tax revenue
26    deposited in the State Gaming Fund under this  Section  shall
27    be paid, subject to appropriation by the General Assembly, to
28    the  unit of local government which is designated as the home
29    dock of the riverboat.  Beginning January 1, 1998,  from  the
30    tax  revenue  deposited  in  the State Gaming Fund under this
31    Section, an amount equal to 5%  of  adjusted  gross  receipts
32    generated  by  a  riverboat shall be paid monthly, subject to
33    appropriation by the General Assembly, to the unit  of  local
34    government  that  is  designated  as  the  home  dock  of the
 
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 1    riverboat.
 2        (c)  Appropriations, as approved by the General Assembly,
 3    may be made from the State Gaming Fund to the  Department  of
 4    Revenue   and   the   Department  of  State  Police  for  the
 5    administration  and  enforcement  of  this  Act,  or  to  the
 6    Department  of  Human  Services  for  the  administration  of
 7    programs to treat problem gambling.
 8        (c-5)  After the payments required under subsections  (b)
 9    and  (c)  have  been  made,  an  amount  equal  to 15% of the
10    adjusted gross receipts of a  riverboat  (1)  that  relocates
11    pursuant  to Section 11.2, or (2) for which an owners license
12    is  initially  issued  after  the  effective  date  of   this
13    amendatory  Act of 1999, whichever comes first, shall be paid
14    from the State Gaming Fund into the Horse Racing Equity Fund.
15        (c-10)  Each year the General Assembly shall  appropriate
16    from  the  General  Revenue  Fund to the Education Assistance
17    Fund an amount equal to the amount paid into the Horse Racing
18    Equity  Fund  pursuant  to  subsection  (c-5)  in  the  prior
19    calendar year.
20        (c-15)  After the  payments  required  under  subsections
21    (b),  (c), and (c-5) have been made, an amount equal to 2% of
22    the adjusted gross receipts of a riverboat (1) that relocates
23    pursuant to Section 11.2, or (2) for which an owners  license
24    is   initially  issued  after  the  effective  date  of  this
25    amendatory Act of 1999, whichever comes first, shall be paid,
26    subject to appropriation from the General Assembly, from  the
27    State  Gaming Fund to each home rule county with a population
28    of over 3,000,000 inhabitants for the  purpose  of  enhancing
29    the county's criminal justice system.
30        (c-20)  Each  year the General Assembly shall appropriate
31    from the General Revenue Fund  to  the  Education  Assistance
32    Fund  an  amount  equal  to the amount paid to each home rule
33    county  with  a  population  of  over  3,000,000  inhabitants
34    pursuant to subsection (c-15) in the prior calendar year.
 
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 1        (c-25)  After the  payments  required  under  subsections
 2    (b), (c), (c-5) and (c-15) have been made, an amount equal to
 3    2%  of  the  adjusted  gross receipts of a riverboat (1) that
 4    relocates pursuant to Section  11.2,  or  (2)  for  which  an
 5    owners  license  is initially issued after the effective date
 6    of this amendatory Act of 1999, whichever comes first,  shall
 7    be   paid   from   the  State  Gaming  Fund  into  the  State
 8    Universities Athletic Capital Improvement Fund.
 9        (d)  From time to time,  the  Board  shall  transfer  the
10    remainder  of  the  funds  generated  by  this  Act  into the
11    Education Assistance Fund, created by Public Act 86-0018,  of
12    the State of Illinois.
13        (e)  Nothing in this Act shall prohibit the unit of local
14    government  designated as the home dock of the riverboat from
15    entering into agreements with other units of local government
16    in this State or in other states to share its portion of  the
17    tax revenue.
18        (f)  To   the   extent   practicable,   the  Board  shall
19    administer and collect the wagering  taxes  imposed  by  this
20    Section  in  a  manner  consistent  with  the  provisions  of
21    Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
22    6c,  8,  9,  and  10 of the Retailers' Occupation Tax Act and
23    Section 3-7 of the Uniform Penalty and Interest Act.
24    (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)

25        Section 99.  Effective date.  This Act takes effect  upon
26    becoming law.