Illinois General Assembly - Full Text of SB1884
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Full Text of SB1884  98th General Assembly

SB1884enr 98TH GENERAL ASSEMBLY



 


 
SB1884 EnrolledLRB098 07589 JDS 37660 b

1    AN ACT concerning State government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by adding
5Sections 5.826 and 6z-98 and by changing Section 6z-45 as
6follows:
 
7    (30 ILCS 105/5.826 new)
8    Sec. 5.826. The Chicago State University Education
9Improvement Fund.
 
10    (30 ILCS 105/6z-45)
11    Sec. 6z-45. The School Infrastructure Fund.
12    (a) The School Infrastructure Fund is created as a special
13fund in the State Treasury.
14    In addition to any other deposits authorized by law,
15beginning January 1, 2000, on the first day of each month, or
16as soon thereafter as may be practical, the State Treasurer and
17State Comptroller shall transfer the sum of $5,000,000 from the
18General Revenue Fund to the School Infrastructure Fund, except
19that, notwithstanding any other provision of law, and in
20addition to any other transfers that may be provided for by
21law, before June 30, 2012, the Comptroller and the Treasurer
22shall transfer $45,000,000 from the General Revenue Fund into

 

 

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1the School Infrastructure Fund, and, for fiscal year 2013 only,
2the Treasurer and the Comptroller shall transfer $1,250,000
3from the General Revenue Fund to the School Infrastructure Fund
4on the first day of each month; provided, however, that no such
5transfers shall be made from July 1, 2001 through June 30,
62003.
7    (b) Subject to the transfer provisions set forth below,
8money in the School Infrastructure Fund shall, if and when the
9State of Illinois incurs any bonded indebtedness for the
10construction of school improvements under the School
11Construction Law, be set aside and used for the purpose of
12paying and discharging annually the principal and interest on
13that bonded indebtedness then due and payable, and for no other
14purpose.
15    In addition to other transfers to the General Obligation
16Bond Retirement and Interest Fund made pursuant to Section 15
17of the General Obligation Bond Act, upon each delivery of bonds
18issued for construction of school improvements under the School
19Construction Law, the State Comptroller shall compute and
20certify to the State Treasurer the total amount of principal
21of, interest on, and premium, if any, on such bonds during the
22then current and each succeeding fiscal year. With respect to
23the interest payable on variable rate bonds, such
24certifications shall be calculated at the maximum rate of
25interest that may be payable during the fiscal year, after
26taking into account any credits permitted in the related

 

 

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1indenture or other instrument against the amount of such
2interest required to be appropriated for that period.
3    On or before the last day of each month, the State
4Treasurer and State Comptroller shall transfer from the School
5Infrastructure Fund to the General Obligation Bond Retirement
6and Interest Fund an amount sufficient to pay the aggregate of
7the principal of, interest on, and premium, if any, on the
8bonds payable on their next payment date, divided by the number
9of monthly transfers occurring between the last previous
10payment date (or the delivery date if no payment date has yet
11occurred) and the next succeeding payment date. Interest
12payable on variable rate bonds shall be calculated at the
13maximum rate of interest that may be payable for the relevant
14period, after taking into account any credits permitted in the
15related indenture or other instrument against the amount of
16such interest required to be appropriated for that period.
17Interest for which moneys have already been deposited into the
18capitalized interest account within the General Obligation
19Bond Retirement and Interest Fund shall not be included in the
20calculation of the amounts to be transferred under this
21subsection.
22    (b-5) The money deposited into the School Infrastructure
23Fund from transfers pursuant to subsections (c-30) and (c-35)
24of Section 13 of the Riverboat Gambling Act shall be applied,
25without further direction, as provided in subsection (b-3) of
26Section 5-35 of the School Construction Law.

 

 

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1    (c) The surplus, if any, in the School Infrastructure Fund
2after payments made pursuant to subsections (b) and (b-5) of
3this Section the payment of principal and interest on that
4bonded indebtedness then annually due shall, subject to
5appropriation, be used as follows:
6    First - to make 3 payments to the School Technology
7Revolving Loan Fund as follows:
8        Transfer of $30,000,000 in fiscal year 1999;
9        Transfer of $20,000,000 in fiscal year 2000; and
10        Transfer of $10,000,000 in fiscal year 2001.
11    Second - to pay the expenses of the State Board of
12Education and the Capital Development Board in administering
13programs under the School Construction Law, the total expenses
14not to exceed $1,200,000 in any fiscal year.
15    Third - to pay any amounts due for grants for school
16construction projects and debt service under the School
17Construction Law.
18    Fourth - to pay any amounts due for grants for school
19maintenance projects under the School Construction Law.
20(Source: P.A. 97-732, eff. 6-30-12.)
 
21    (30 ILCS 105/6z-98 new)
22    Sec. 6z-98. The Chicago State University Education
23Improvement Fund. The Chicago State University Education
24Improvement Fund is hereby created as a special fund in the
25State treasury. The moneys deposited into the Fund shall be

 

 

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1used by Chicago State University, subject to appropriation, for
2expenses incurred by the University. All interest earned on
3moneys in the Fund shall remain in the Fund.
 
4    Section 10. The School Construction Law is amended by
5changing Section 5-35 as follows:
 
6    (105 ILCS 230/5-35)
7    Sec. 5-35. School construction project grant amounts;
8permitted use; prohibited use.
9    (a) The product of the district's grant index and the
10recognized project cost, as determined by the Capital
11Development Board, for an approved school construction project
12shall equal the amount of the grant the Capital Development
13Board shall provide to the eligible district. The grant index
14shall not be used in cases where the General Assembly and the
15Governor approve appropriations designated for specifically
16identified school district construction projects.
17    The average of the grant indexes of the member districts in
18a joint agreement shall be used to calculate the amount of a
19school construction project grant awarded to an eligible Type
2040 area vocational center.
21    (b) In each fiscal year in which school construction
22project grants are awarded, 20% of the total amount awarded
23statewide shall be awarded to a school district with a
24population exceeding 500,000, provided such district complies

 

 

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1with the provisions of this Article.
2    In addition to the uses otherwise authorized by this Law,
3any school district with a population exceeding 500,000 is
4authorized to use any or all of the school construction project
5grants (i) to pay debt service, as defined in the Local
6Government Debt Reform Act, on bonds, as defined in the Local
7Government Debt Reform Act, issued to finance one or more
8school construction projects and (ii) to the extent that any
9such bond is a lease or other installment or financing contract
10between the school district and a public building commission
11that has issued bonds to finance one or more qualifying school
12construction projects, to make lease payments under the lease.
13    (b-3) The Capital Development Board shall make payment in
14an amount equal to 20% of each amount deposited into the School
15Infrastructure Fund pursuant to subsection (b-5) of Section
166z-45 of the State Finance Act to the Board of Education of the
17City of Chicago within 10 days after such deposit. The Board of
18Education of the City of Chicago shall use such moneys received
19(i) for application to the costs of a school construction
20project, (ii) to pay debt service on bonds, as those terms are
21defined in the Local Government Debt Reform Act, that are
22issued to finance one or more school construction projects, and
23(iii) to the extent that any such bond is a lease or other
24installment or financing contract between the school district
25and a public building commission that has issued bonds to
26finance one or more qualifying school construction projects, to

 

 

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1make lease payments under the lease. The Board of Education of
2the City of Chicago shall submit quarterly to the Capital
3Development Board documentation sufficient to establish that
4this money is being used as authorized by this Section. The
5Capital Development Board may withhold payments if the
6documentation is not provided. The remaining 80% of each such
7deposit shall be applied in accordance with the provisions of
8subsection (a) of this Section; however, no portion of this
9remaining 80% shall be awarded to a school district with a
10population of more than 500,000.
11    (b-5) In addition to the uses otherwise authorized by this
12Law, any school district that (1) was organized prior to 1860
13and (2) is located in part in a city originally incorporated
14prior to 1840 is authorized to use any or all of the school
15construction project grants (i) to pay debt service on bonds,
16as those terms are defined in the Local Government Debt Reform
17Act, that are issued to finance one or more school construction
18projects and (ii) to the extent that any such bond is a lease
19or other installment or financing contract between the school
20district and a public building commission that has issued bonds
21to finance one or more qualifying school construction projects,
22to make lease payments under the lease.
23    (c) No portion of a school construction project grant
24awarded by the Capital Development Board shall be used by a
25school district for any on-going operational costs.
26(Source: P.A. 96-731, eff. 8-25-09; 96-1467, eff. 8-20-10.)
 

 

 

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1    Section 15. The Illinois Horse Racing Act of 1975 is
2amended by changing Sections 26, 26.7, 27, and 54 as follows:
 
3    (230 ILCS 5/26)  (from Ch. 8, par. 37-26)
4    Sec. 26. Wagering.
5    (a) Any licensee may conduct and supervise the pari-mutuel
6system of wagering, as defined in Section 3.12 of this Act, on
7horse races conducted by an Illinois organization licensee or
8conducted at a racetrack located in another state or country
9and televised in Illinois in accordance with subsection (g) of
10Section 26 of this Act. Subject to the prior consent of the
11Board, licensees may supplement any pari-mutuel pool in order
12to guarantee a minimum distribution. Such pari-mutuel method of
13wagering shall not, under any circumstances if conducted under
14the provisions of this Act, be held or construed to be
15unlawful, other statutes of this State to the contrary
16notwithstanding. Subject to rules for advance wagering
17promulgated by the Board, any licensee may accept wagers in
18advance of the day of the race wagered upon occurs.
19    (b) No other method of betting, pool making, wagering or
20gambling shall be used or permitted by the licensee. Each
21licensee may retain, subject to the payment of all applicable
22taxes and purses, an amount not to exceed 17% of all money
23wagered under subsection (a) of this Section, except as may
24otherwise be permitted under this Act.

 

 

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1    (b-5) An individual may place a wager under the pari-mutuel
2system from any licensed location authorized under this Act
3provided that wager is electronically recorded in the manner
4described in Section 3.12 of this Act. Any wager made
5electronically by an individual while physically on the
6premises of a licensee shall be deemed to have been made at the
7premises of that licensee.
8    (c) Until January 1, 2000, the sum held by any licensee for
9payment of outstanding pari-mutuel tickets, if unclaimed prior
10to December 31 of the next year, shall be retained by the
11licensee for payment of such tickets until that date. Within 10
12days thereafter, the balance of such sum remaining unclaimed,
13less any uncashed supplements contributed by such licensee for
14the purpose of guaranteeing minimum distributions of any
15pari-mutuel pool, shall be paid to the Illinois Veterans'
16Rehabilitation Fund of the State treasury, except as provided
17in subsection (g) of Section 27 of this Act.
18    (c-5) Beginning January 1, 2000, the sum held by any
19licensee for payment of outstanding pari-mutuel tickets, if
20unclaimed prior to December 31 of the next year, shall be
21retained by the licensee for payment of such tickets until that
22date. Within 10 days thereafter, the balance of such sum
23remaining unclaimed, less any uncashed supplements contributed
24by such licensee for the purpose of guaranteeing minimum
25distributions of any pari-mutuel pool, shall be evenly
26distributed to the purse account of the organization licensee

 

 

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1and the organization licensee.
2    (d) A pari-mutuel ticket shall be honored until December 31
3of the next calendar year, and the licensee shall pay the same
4and may charge the amount thereof against unpaid money
5similarly accumulated on account of pari-mutuel tickets not
6presented for payment.
7    (e) No licensee shall knowingly permit any minor, other
8than an employee of such licensee or an owner, trainer, jockey,
9driver, or employee thereof, to be admitted during a racing
10program unless accompanied by a parent or guardian, or any
11minor to be a patron of the pari-mutuel system of wagering
12conducted or supervised by it. The admission of any
13unaccompanied minor, other than an employee of the licensee or
14an owner, trainer, jockey, driver, or employee thereof at a
15race track is a Class C misdemeanor.
16    (f) Notwithstanding the other provisions of this Act, an
17organization licensee may contract with an entity in another
18state or country to permit any legal wagering entity in another
19state or country to accept wagers solely within such other
20state or country on races conducted by the organization
21licensee in this State. Beginning January 1, 2000, these wagers
22shall not be subject to State taxation. Until January 1, 2000,
23when the out-of-State entity conducts a pari-mutuel pool
24separate from the organization licensee, a privilege tax equal
25to 7 1/2% of all monies received by the organization licensee
26from entities in other states or countries pursuant to such

 

 

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1contracts is imposed on the organization licensee, and such
2privilege tax shall be remitted to the Department of Revenue
3within 48 hours of receipt of the moneys from the simulcast.
4When the out-of-State entity conducts a combined pari-mutuel
5pool with the organization licensee, the tax shall be 10% of
6all monies received by the organization licensee with 25% of
7the receipts from this 10% tax to be distributed to the county
8in which the race was conducted.
9    An organization licensee may permit one or more of its
10races to be utilized for pari-mutuel wagering at one or more
11locations in other states and may transmit audio and visual
12signals of races the organization licensee conducts to one or
13more locations outside the State or country and may also permit
14pari-mutuel pools in other states or countries to be combined
15with its gross or net wagering pools or with wagering pools
16established by other states.
17    (g) A host track may accept interstate simulcast wagers on
18horse races conducted in other states or countries and shall
19control the number of signals and types of breeds of racing in
20its simulcast program, subject to the disapproval of the Board.
21The Board may prohibit a simulcast program only if it finds
22that the simulcast program is clearly adverse to the integrity
23of racing. The host track simulcast program shall include the
24signal of live racing of all organization licensees. All
25non-host licensees and advance deposit wagering licensees
26shall carry the signal of and accept wagers on live racing of

 

 

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1all organization licensees. Advance deposit wagering licensees
2shall not be permitted to accept out-of-state wagers on any
3Illinois signal provided pursuant to this Section without the
4approval and consent of the organization licensee providing the
5signal. Non-host licensees may carry the host track simulcast
6program and shall accept wagers on all races included as part
7of the simulcast program upon which wagering is permitted. All
8organization licensees shall provide their live signal to all
9advance deposit wagering licensees for a simulcast commission
10fee not to exceed 6% of the advance deposit wagering licensee's
11Illinois handle on the organization licensee's signal without
12prior approval by the Board. The Board may adopt rules under
13which it may permit simulcast commission fees in excess of 6%.
14The Board shall adopt rules limiting the interstate commission
15fees charged to an advance deposit wagering licensee. The Board
16shall adopt rules regarding advance deposit wagering on
17interstate simulcast races that shall reflect, among other
18things, the General Assembly's desire to maximize revenues to
19the State, horsemen purses, and organizational licensees.
20However, organization licensees providing live signals
21pursuant to the requirements of this subsection (g) may
22petition the Board to withhold their live signals from an
23advance deposit wagering licensee if the organization licensee
24discovers and the Board finds reputable or credible information
25that the advance deposit wagering licensee is under
26investigation by another state or federal governmental agency,

 

 

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1the advance deposit wagering licensee's license has been
2suspended in another state, or the advance deposit wagering
3licensee's license is in revocation proceedings in another
4state. The organization licensee's provision of their live
5signal to an advance deposit wagering licensee under this
6subsection (g) pertains to wagers placed from within Illinois.
7Advance deposit wagering licensees may place advance deposit
8wagering terminals at wagering facilities as a convenience to
9customers. The advance deposit wagering licensee shall not
10charge or collect any fee from purses for the placement of the
11advance deposit wagering terminals. The costs and expenses of
12the host track and non-host licensees associated with
13interstate simulcast wagering, other than the interstate
14commission fee, shall be borne by the host track and all
15non-host licensees incurring these costs. The interstate
16commission fee shall not exceed 5% of Illinois handle on the
17interstate simulcast race or races without prior approval of
18the Board. The Board shall promulgate rules under which it may
19permit interstate commission fees in excess of 5%. The
20interstate commission fee and other fees charged by the sending
21racetrack, including, but not limited to, satellite decoder
22fees, shall be uniformly applied to the host track and all
23non-host licensees.
24    Notwithstanding any other provision of this Act, until
25January 31, 2014 1, 2013, an organization licensee may maintain
26a system whereby advance deposit wagering may take place or an

 

 

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1organization licensee, with the consent of the horsemen
2association representing the largest number of owners,
3trainers, jockeys, or standardbred drivers who race horses at
4that organization licensee's racing meeting, may contract with
5another person to carry out a system of advance deposit
6wagering. Such consent may not be unreasonably withheld. The
7actions of any organization licensee who conducts advance
8deposit wagering or any person who has a contract with an
9organization licensee to conduct advance deposit wagering who
10conducts advance deposit wagering on or after January 1, 2013
11and prior to the effective date of this amendatory Act of the
1298th General Assembly taken in reliance on the changes made to
13this subsection (g) by this amendatory Act of the 98th General
14Assembly are hereby validated, provided payment of all
15applicable pari-mutuel taxes are remitted to the Board. All
16advance deposit wagers placed from within Illinois must be
17placed through a Board-approved advance deposit wagering
18licensee; no other entity may accept an advance deposit wager
19from a person within Illinois. All advance deposit wagering is
20subject to any rules adopted by the Board. The Board may adopt
21rules necessary to regulate advance deposit wagering through
22the use of emergency rulemaking in accordance with Section 5-45
23of the Illinois Administrative Procedure Act. The General
24Assembly finds that the adoption of rules to regulate advance
25deposit wagering is deemed an emergency and necessary for the
26public interest, safety, and welfare. An advance deposit

 

 

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1wagering licensee may retain all moneys as agreed to by
2contract with an organization licensee. Any moneys retained by
3the organization licensee from advance deposit wagering, not
4including moneys retained by the advance deposit wagering
5licensee, shall be paid 50% to the organization licensee's
6purse account and 50% to the organization licensee. If more
7than one breed races at the same race track facility, then the
850% of the moneys to be paid to an organization licensee's
9purse account shall be allocated among all organization
10licensees' purse accounts operating at that race track facility
11proportionately based on the actual number of host days that
12the Board grants to that breed at that race track facility in
13the current calendar year. To the extent any fees from advance
14deposit wagering conducted in Illinois for wagers in Illinois
15or other states have been placed in escrow or otherwise
16withheld from wagers pending a determination of the legality of
17advance deposit wagering, no action shall be brought to declare
18such wagers or the disbursement of any fees previously escrowed
19illegal.
20        (1) Between the hours of 6:30 a.m. and 6:30 p.m. an
21    intertrack wagering licensee other than the host track may
22    supplement the host track simulcast program with
23    additional simulcast races or race programs, provided that
24    between January 1 and the third Friday in February of any
25    year, inclusive, if no live thoroughbred racing is
26    occurring in Illinois during this period, only

 

 

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1    thoroughbred races may be used for supplemental interstate
2    simulcast purposes. The Board shall withhold approval for a
3    supplemental interstate simulcast only if it finds that the
4    simulcast is clearly adverse to the integrity of racing. A
5    supplemental interstate simulcast may be transmitted from
6    an intertrack wagering licensee to its affiliated non-host
7    licensees. The interstate commission fee for a
8    supplemental interstate simulcast shall be paid by the
9    non-host licensee and its affiliated non-host licensees
10    receiving the simulcast.
11        (2) Between the hours of 6:30 p.m. and 6:30 a.m. an
12    intertrack wagering licensee other than the host track may
13    receive supplemental interstate simulcasts only with the
14    consent of the host track, except when the Board finds that
15    the simulcast is clearly adverse to the integrity of
16    racing. Consent granted under this paragraph (2) to any
17    intertrack wagering licensee shall be deemed consent to all
18    non-host licensees. The interstate commission fee for the
19    supplemental interstate simulcast shall be paid by all
20    participating non-host licensees.
21        (3) Each licensee conducting interstate simulcast
22    wagering may retain, subject to the payment of all
23    applicable taxes and the purses, an amount not to exceed
24    17% of all money wagered. If any licensee conducts the
25    pari-mutuel system wagering on races conducted at
26    racetracks in another state or country, each such race or

 

 

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1    race program shall be considered a separate racing day for
2    the purpose of determining the daily handle and computing
3    the privilege tax of that daily handle as provided in
4    subsection (a) of Section 27. Until January 1, 2000, from
5    the sums permitted to be retained pursuant to this
6    subsection, each intertrack wagering location licensee
7    shall pay 1% of the pari-mutuel handle wagered on simulcast
8    wagering to the Horse Racing Tax Allocation Fund, subject
9    to the provisions of subparagraph (B) of paragraph (11) of
10    subsection (h) of Section 26 of this Act.
11        (4) A licensee who receives an interstate simulcast may
12    combine its gross or net pools with pools at the sending
13    racetracks pursuant to rules established by the Board. All
14    licensees combining their gross pools at a sending
15    racetrack shall adopt the take-out percentages of the
16    sending racetrack. A licensee may also establish a separate
17    pool and takeout structure for wagering purposes on races
18    conducted at race tracks outside of the State of Illinois.
19    The licensee may permit pari-mutuel wagers placed in other
20    states or countries to be combined with its gross or net
21    wagering pools or other wagering pools.
22        (5) After the payment of the interstate commission fee
23    (except for the interstate commission fee on a supplemental
24    interstate simulcast, which shall be paid by the host track
25    and by each non-host licensee through the host-track) and
26    all applicable State and local taxes, except as provided in

 

 

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1    subsection (g) of Section 27 of this Act, the remainder of
2    moneys retained from simulcast wagering pursuant to this
3    subsection (g), and Section 26.2 shall be divided as
4    follows:
5            (A) For interstate simulcast wagers made at a host
6        track, 50% to the host track and 50% to purses at the
7        host track.
8            (B) For wagers placed on interstate simulcast
9        races, supplemental simulcasts as defined in
10        subparagraphs (1) and (2), and separately pooled races
11        conducted outside of the State of Illinois made at a
12        non-host licensee, 25% to the host track, 25% to the
13        non-host licensee, and 50% to the purses at the host
14        track.
15        (6) Notwithstanding any provision in this Act to the
16    contrary, non-host licensees who derive their licenses
17    from a track located in a county with a population in
18    excess of 230,000 and that borders the Mississippi River
19    may receive supplemental interstate simulcast races at all
20    times subject to Board approval, which shall be withheld
21    only upon a finding that a supplemental interstate
22    simulcast is clearly adverse to the integrity of racing.
23        (7) Notwithstanding any provision of this Act to the
24    contrary, after payment of all applicable State and local
25    taxes and interstate commission fees, non-host licensees
26    who derive their licenses from a track located in a county

 

 

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1    with a population in excess of 230,000 and that borders the
2    Mississippi River shall retain 50% of the retention from
3    interstate simulcast wagers and shall pay 50% to purses at
4    the track from which the non-host licensee derives its
5    license as follows:
6            (A) Between January 1 and the third Friday in
7        February, inclusive, if no live thoroughbred racing is
8        occurring in Illinois during this period, when the
9        interstate simulcast is a standardbred race, the purse
10        share to its standardbred purse account;
11            (B) Between January 1 and the third Friday in
12        February, inclusive, if no live thoroughbred racing is
13        occurring in Illinois during this period, and the
14        interstate simulcast is a thoroughbred race, the purse
15        share to its interstate simulcast purse pool to be
16        distributed under paragraph (10) of this subsection
17        (g);
18            (C) Between January 1 and the third Friday in
19        February, inclusive, if live thoroughbred racing is
20        occurring in Illinois, between 6:30 a.m. and 6:30 p.m.
21        the purse share from wagers made during this time
22        period to its thoroughbred purse account and between
23        6:30 p.m. and 6:30 a.m. the purse share from wagers
24        made during this time period to its standardbred purse
25        accounts;
26            (D) Between the third Saturday in February and

 

 

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1        December 31, when the interstate simulcast occurs
2        between the hours of 6:30 a.m. and 6:30 p.m., the purse
3        share to its thoroughbred purse account;
4            (E) Between the third Saturday in February and
5        December 31, when the interstate simulcast occurs
6        between the hours of 6:30 p.m. and 6:30 a.m., the purse
7        share to its standardbred purse account.
8        (7.1) Notwithstanding any other provision of this Act
9    to the contrary, if no standardbred racing is conducted at
10    a racetrack located in Madison County during any calendar
11    year beginning on or after January 1, 2002, all moneys
12    derived by that racetrack from simulcast wagering and
13    inter-track wagering that (1) are to be used for purses and
14    (2) are generated between the hours of 6:30 p.m. and 6:30
15    a.m. during that calendar year shall be paid as follows:
16            (A) If the licensee that conducts horse racing at
17        that racetrack requests from the Board at least as many
18        racing dates as were conducted in calendar year 2000,
19        80% shall be paid to its thoroughbred purse account;
20        and
21            (B) Twenty percent shall be deposited into the
22        Illinois Colt Stakes Purse Distribution Fund and shall
23        be paid to purses for standardbred races for Illinois
24        conceived and foaled horses conducted at any county
25        fairgrounds. The moneys deposited into the Fund
26        pursuant to this subparagraph (B) shall be deposited

 

 

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1        within 2 weeks after the day they were generated, shall
2        be in addition to and not in lieu of any other moneys
3        paid to standardbred purses under this Act, and shall
4        not be commingled with other moneys paid into that
5        Fund. The moneys deposited pursuant to this
6        subparagraph (B) shall be allocated as provided by the
7        Department of Agriculture, with the advice and
8        assistance of the Illinois Standardbred Breeders Fund
9        Advisory Board.
10        (7.2) Notwithstanding any other provision of this Act
11    to the contrary, if no thoroughbred racing is conducted at
12    a racetrack located in Madison County during any calendar
13    year beginning on or after January 1, 2002, all moneys
14    derived by that racetrack from simulcast wagering and
15    inter-track wagering that (1) are to be used for purses and
16    (2) are generated between the hours of 6:30 a.m. and 6:30
17    p.m. during that calendar year shall be deposited as
18    follows:
19            (A) If the licensee that conducts horse racing at
20        that racetrack requests from the Board at least as many
21        racing dates as were conducted in calendar year 2000,
22        80% shall be deposited into its standardbred purse
23        account; and
24            (B) Twenty percent shall be deposited into the
25        Illinois Colt Stakes Purse Distribution Fund. Moneys
26        deposited into the Illinois Colt Stakes Purse

 

 

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1        Distribution Fund pursuant to this subparagraph (B)
2        shall be paid to Illinois conceived and foaled
3        thoroughbred breeders' programs and to thoroughbred
4        purses for races conducted at any county fairgrounds
5        for Illinois conceived and foaled horses at the
6        discretion of the Department of Agriculture, with the
7        advice and assistance of the Illinois Thoroughbred
8        Breeders Fund Advisory Board. The moneys deposited
9        into the Illinois Colt Stakes Purse Distribution Fund
10        pursuant to this subparagraph (B) shall be deposited
11        within 2 weeks after the day they were generated, shall
12        be in addition to and not in lieu of any other moneys
13        paid to thoroughbred purses under this Act, and shall
14        not be commingled with other moneys deposited into that
15        Fund.
16        (7.3) If no live standardbred racing is conducted at a
17    racetrack located in Madison County in calendar year 2000
18    or 2001, an organization licensee who is licensed to
19    conduct horse racing at that racetrack shall, before
20    January 1, 2002, pay all moneys derived from simulcast
21    wagering and inter-track wagering in calendar years 2000
22    and 2001 and paid into the licensee's standardbred purse
23    account as follows:
24            (A) Eighty percent to that licensee's thoroughbred
25        purse account to be used for thoroughbred purses; and
26            (B) Twenty percent to the Illinois Colt Stakes

 

 

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1        Purse Distribution Fund.
2        Failure to make the payment to the Illinois Colt Stakes
3    Purse Distribution Fund before January 1, 2002 shall result
4    in the immediate revocation of the licensee's organization
5    license, inter-track wagering license, and inter-track
6    wagering location license.
7        Moneys paid into the Illinois Colt Stakes Purse
8    Distribution Fund pursuant to this paragraph (7.3) shall be
9    paid to purses for standardbred races for Illinois
10    conceived and foaled horses conducted at any county
11    fairgrounds. Moneys paid into the Illinois Colt Stakes
12    Purse Distribution Fund pursuant to this paragraph (7.3)
13    shall be used as determined by the Department of
14    Agriculture, with the advice and assistance of the Illinois
15    Standardbred Breeders Fund Advisory Board, shall be in
16    addition to and not in lieu of any other moneys paid to
17    standardbred purses under this Act, and shall not be
18    commingled with any other moneys paid into that Fund.
19        (7.4) If live standardbred racing is conducted at a
20    racetrack located in Madison County at any time in calendar
21    year 2001 before the payment required under paragraph (7.3)
22    has been made, the organization licensee who is licensed to
23    conduct racing at that racetrack shall pay all moneys
24    derived by that racetrack from simulcast wagering and
25    inter-track wagering during calendar years 2000 and 2001
26    that (1) are to be used for purses and (2) are generated

 

 

SB1884 Enrolled- 24 -LRB098 07589 JDS 37660 b

1    between the hours of 6:30 p.m. and 6:30 a.m. during 2000 or
2    2001 to the standardbred purse account at that racetrack to
3    be used for standardbred purses.
4        (8) Notwithstanding any provision in this Act to the
5    contrary, an organization licensee from a track located in
6    a county with a population in excess of 230,000 and that
7    borders the Mississippi River and its affiliated non-host
8    licensees shall not be entitled to share in any retention
9    generated on racing, inter-track wagering, or simulcast
10    wagering at any other Illinois wagering facility.
11        (8.1) Notwithstanding any provisions in this Act to the
12    contrary, if 2 organization licensees are conducting
13    standardbred race meetings concurrently between the hours
14    of 6:30 p.m. and 6:30 a.m., after payment of all applicable
15    State and local taxes and interstate commission fees, the
16    remainder of the amount retained from simulcast wagering
17    otherwise attributable to the host track and to host track
18    purses shall be split daily between the 2 organization
19    licensees and the purses at the tracks of the 2
20    organization licensees, respectively, based on each
21    organization licensee's share of the total live handle for
22    that day, provided that this provision shall not apply to
23    any non-host licensee that derives its license from a track
24    located in a county with a population in excess of 230,000
25    and that borders the Mississippi River.
26        (9) (Blank).

 

 

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1        (10) (Blank).
2        (11) (Blank).
3        (12) The Board shall have authority to compel all host
4    tracks to receive the simulcast of any or all races
5    conducted at the Springfield or DuQuoin State fairgrounds
6    and include all such races as part of their simulcast
7    programs.
8        (13) Notwithstanding any other provision of this Act,
9    in the event that the total Illinois pari-mutuel handle on
10    Illinois horse races at all wagering facilities in any
11    calendar year is less than 75% of the total Illinois
12    pari-mutuel handle on Illinois horse races at all such
13    wagering facilities for calendar year 1994, then each
14    wagering facility that has an annual total Illinois
15    pari-mutuel handle on Illinois horse races that is less
16    than 75% of the total Illinois pari-mutuel handle on
17    Illinois horse races at such wagering facility for calendar
18    year 1994, shall be permitted to receive, from any amount
19    otherwise payable to the purse account at the race track
20    with which the wagering facility is affiliated in the
21    succeeding calendar year, an amount equal to 2% of the
22    differential in total Illinois pari-mutuel handle on
23    Illinois horse races at the wagering facility between that
24    calendar year in question and 1994 provided, however, that
25    a wagering facility shall not be entitled to any such
26    payment until the Board certifies in writing to the

 

 

SB1884 Enrolled- 26 -LRB098 07589 JDS 37660 b

1    wagering facility the amount to which the wagering facility
2    is entitled and a schedule for payment of the amount to the
3    wagering facility, based on: (i) the racing dates awarded
4    to the race track affiliated with the wagering facility
5    during the succeeding year; (ii) the sums available or
6    anticipated to be available in the purse account of the
7    race track affiliated with the wagering facility for purses
8    during the succeeding year; and (iii) the need to ensure
9    reasonable purse levels during the payment period. The
10    Board's certification shall be provided no later than
11    January 31 of the succeeding year. In the event a wagering
12    facility entitled to a payment under this paragraph (13) is
13    affiliated with a race track that maintains purse accounts
14    for both standardbred and thoroughbred racing, the amount
15    to be paid to the wagering facility shall be divided
16    between each purse account pro rata, based on the amount of
17    Illinois handle on Illinois standardbred and thoroughbred
18    racing respectively at the wagering facility during the
19    previous calendar year. Annually, the General Assembly
20    shall appropriate sufficient funds from the General
21    Revenue Fund to the Department of Agriculture for payment
22    into the thoroughbred and standardbred horse racing purse
23    accounts at Illinois pari-mutuel tracks. The amount paid to
24    each purse account shall be the amount certified by the
25    Illinois Racing Board in January to be transferred from
26    each account to each eligible racing facility in accordance

 

 

SB1884 Enrolled- 27 -LRB098 07589 JDS 37660 b

1    with the provisions of this Section.
2    (h) The Board may approve and license the conduct of
3inter-track wagering and simulcast wagering by inter-track
4wagering licensees and inter-track wagering location licensees
5subject to the following terms and conditions:
6        (1) Any person licensed to conduct a race meeting (i)
7    at a track where 60 or more days of racing were conducted
8    during the immediately preceding calendar year or where
9    over the 5 immediately preceding calendar years an average
10    of 30 or more days of racing were conducted annually may be
11    issued an inter-track wagering license; (ii) at a track
12    located in a county that is bounded by the Mississippi
13    River, which has a population of less than 150,000
14    according to the 1990 decennial census, and an average of
15    at least 60 days of racing per year between 1985 and 1993
16    may be issued an inter-track wagering license; or (iii) at
17    a track located in Madison County that conducted at least
18    100 days of live racing during the immediately preceding
19    calendar year may be issued an inter-track wagering
20    license, unless a lesser schedule of live racing is the
21    result of (A) weather, unsafe track conditions, or other
22    acts of God; (B) an agreement between the organization
23    licensee and the associations representing the largest
24    number of owners, trainers, jockeys, or standardbred
25    drivers who race horses at that organization licensee's
26    racing meeting; or (C) a finding by the Board of

 

 

SB1884 Enrolled- 28 -LRB098 07589 JDS 37660 b

1    extraordinary circumstances and that it was in the best
2    interest of the public and the sport to conduct fewer than
3    100 days of live racing. Any such person having operating
4    control of the racing facility may also receive up to 6
5    inter-track wagering location licenses. In no event shall
6    more than 6 inter-track wagering locations be established
7    for each eligible race track, except that an eligible race
8    track located in a county that has a population of more
9    than 230,000 and that is bounded by the Mississippi River
10    may establish up to 7 inter-track wagering locations. An
11    application for said license shall be filed with the Board
12    prior to such dates as may be fixed by the Board. With an
13    application for an inter-track wagering location license
14    there shall be delivered to the Board a certified check or
15    bank draft payable to the order of the Board for an amount
16    equal to $500. The application shall be on forms prescribed
17    and furnished by the Board. The application shall comply
18    with all other rules, regulations and conditions imposed by
19    the Board in connection therewith.
20        (2) The Board shall examine the applications with
21    respect to their conformity with this Act and the rules and
22    regulations imposed by the Board. If found to be in
23    compliance with the Act and rules and regulations of the
24    Board, the Board may then issue a license to conduct
25    inter-track wagering and simulcast wagering to such
26    applicant. All such applications shall be acted upon by the

 

 

SB1884 Enrolled- 29 -LRB098 07589 JDS 37660 b

1    Board at a meeting to be held on such date as may be fixed
2    by the Board.
3        (3) In granting licenses to conduct inter-track
4    wagering and simulcast wagering, the Board shall give due
5    consideration to the best interests of the public, of horse
6    racing, and of maximizing revenue to the State.
7        (4) Prior to the issuance of a license to conduct
8    inter-track wagering and simulcast wagering, the applicant
9    shall file with the Board a bond payable to the State of
10    Illinois in the sum of $50,000, executed by the applicant
11    and a surety company or companies authorized to do business
12    in this State, and conditioned upon (i) the payment by the
13    licensee of all taxes due under Section 27 or 27.1 and any
14    other monies due and payable under this Act, and (ii)
15    distribution by the licensee, upon presentation of the
16    winning ticket or tickets, of all sums payable to the
17    patrons of pari-mutuel pools.
18        (5) Each license to conduct inter-track wagering and
19    simulcast wagering shall specify the person to whom it is
20    issued, the dates on which such wagering is permitted, and
21    the track or location where the wagering is to be
22    conducted.
23        (6) All wagering under such license is subject to this
24    Act and to the rules and regulations from time to time
25    prescribed by the Board, and every such license issued by
26    the Board shall contain a recital to that effect.

 

 

SB1884 Enrolled- 30 -LRB098 07589 JDS 37660 b

1        (7) An inter-track wagering licensee or inter-track
2    wagering location licensee may accept wagers at the track
3    or location where it is licensed, or as otherwise provided
4    under this Act.
5        (8) Inter-track wagering or simulcast wagering shall
6    not be conducted at any track less than 5 miles from a
7    track at which a racing meeting is in progress.
8        (8.1) Inter-track wagering location licensees who
9    derive their licenses from a particular organization
10    licensee shall conduct inter-track wagering and simulcast
11    wagering only at locations which are either within 90 miles
12    of that race track where the particular organization
13    licensee is licensed to conduct racing, or within 135 miles
14    of that race track where the particular organization
15    licensee is licensed to conduct racing in the case of race
16    tracks in counties of less than 400,000 that were operating
17    on or before June 1, 1986. However, inter-track wagering
18    and simulcast wagering shall not be conducted by those
19    licensees at any location within 5 miles of any race track
20    at which a horse race meeting has been licensed in the
21    current year, unless the person having operating control of
22    such race track has given its written consent to such
23    inter-track wagering location licensees, which consent
24    must be filed with the Board at or prior to the time
25    application is made.
26        (8.2) Inter-track wagering or simulcast wagering shall

 

 

SB1884 Enrolled- 31 -LRB098 07589 JDS 37660 b

1    not be conducted by an inter-track wagering location
2    licensee at any location within 500 feet of an existing
3    church or existing school, nor within 500 feet of the
4    residences of more than 50 registered voters without
5    receiving written permission from a majority of the
6    registered voters at such residences. Such written
7    permission statements shall be filed with the Board. The
8    distance of 500 feet shall be measured to the nearest part
9    of any building used for worship services, education
10    programs, residential purposes, or conducting inter-track
11    wagering by an inter-track wagering location licensee, and
12    not to property boundaries. However, inter-track wagering
13    or simulcast wagering may be conducted at a site within 500
14    feet of a church, school or residences of 50 or more
15    registered voters if such church, school or residences have
16    been erected or established, or such voters have been
17    registered, after the Board issues the original
18    inter-track wagering location license at the site in
19    question. Inter-track wagering location licensees may
20    conduct inter-track wagering and simulcast wagering only
21    in areas that are zoned for commercial or manufacturing
22    purposes or in areas for which a special use has been
23    approved by the local zoning authority. However, no license
24    to conduct inter-track wagering and simulcast wagering
25    shall be granted by the Board with respect to any
26    inter-track wagering location within the jurisdiction of

 

 

SB1884 Enrolled- 32 -LRB098 07589 JDS 37660 b

1    any local zoning authority which has, by ordinance or by
2    resolution, prohibited the establishment of an inter-track
3    wagering location within its jurisdiction. However,
4    inter-track wagering and simulcast wagering may be
5    conducted at a site if such ordinance or resolution is
6    enacted after the Board licenses the original inter-track
7    wagering location licensee for the site in question.
8        (9) (Blank).
9        (10) An inter-track wagering licensee or an
10    inter-track wagering location licensee may retain, subject
11    to the payment of the privilege taxes and the purses, an
12    amount not to exceed 17% of all money wagered. Each program
13    of racing conducted by each inter-track wagering licensee
14    or inter-track wagering location licensee shall be
15    considered a separate racing day for the purpose of
16    determining the daily handle and computing the privilege
17    tax or pari-mutuel tax on such daily handle as provided in
18    Section 27.
19        (10.1) Except as provided in subsection (g) of Section
20    27 of this Act, inter-track wagering location licensees
21    shall pay 1% of the pari-mutuel handle at each location to
22    the municipality in which such location is situated and 1%
23    of the pari-mutuel handle at each location to the county in
24    which such location is situated. In the event that an
25    inter-track wagering location licensee is situated in an
26    unincorporated area of a county, such licensee shall pay 2%

 

 

SB1884 Enrolled- 33 -LRB098 07589 JDS 37660 b

1    of the pari-mutuel handle from such location to such
2    county.
3        (10.2) Notwithstanding any other provision of this
4    Act, with respect to intertrack wagering at a race track
5    located in a county that has a population of more than
6    230,000 and that is bounded by the Mississippi River ("the
7    first race track"), or at a facility operated by an
8    inter-track wagering licensee or inter-track wagering
9    location licensee that derives its license from the
10    organization licensee that operates the first race track,
11    on races conducted at the first race track or on races
12    conducted at another Illinois race track and
13    simultaneously televised to the first race track or to a
14    facility operated by an inter-track wagering licensee or
15    inter-track wagering location licensee that derives its
16    license from the organization licensee that operates the
17    first race track, those moneys shall be allocated as
18    follows:
19            (A) That portion of all moneys wagered on
20        standardbred racing that is required under this Act to
21        be paid to purses shall be paid to purses for
22        standardbred races.
23            (B) That portion of all moneys wagered on
24        thoroughbred racing that is required under this Act to
25        be paid to purses shall be paid to purses for
26        thoroughbred races.

 

 

SB1884 Enrolled- 34 -LRB098 07589 JDS 37660 b

1        (11) (A) After payment of the privilege or pari-mutuel
2    tax, any other applicable taxes, and the costs and expenses
3    in connection with the gathering, transmission, and
4    dissemination of all data necessary to the conduct of
5    inter-track wagering, the remainder of the monies retained
6    under either Section 26 or Section 26.2 of this Act by the
7    inter-track wagering licensee on inter-track wagering
8    shall be allocated with 50% to be split between the 2
9    participating licensees and 50% to purses, except that an
10    intertrack wagering licensee that derives its license from
11    a track located in a county with a population in excess of
12    230,000 and that borders the Mississippi River shall not
13    divide any remaining retention with the Illinois
14    organization licensee that provides the race or races, and
15    an intertrack wagering licensee that accepts wagers on
16    races conducted by an organization licensee that conducts a
17    race meet in a county with a population in excess of
18    230,000 and that borders the Mississippi River shall not
19    divide any remaining retention with that organization
20    licensee.
21        (B) From the sums permitted to be retained pursuant to
22    this Act each inter-track wagering location licensee shall
23    pay (i) the privilege or pari-mutuel tax to the State; (ii)
24    4.75% of the pari-mutuel handle on intertrack wagering at
25    such location on races as purses, except that an intertrack
26    wagering location licensee that derives its license from a

 

 

SB1884 Enrolled- 35 -LRB098 07589 JDS 37660 b

1    track located in a county with a population in excess of
2    230,000 and that borders the Mississippi River shall retain
3    all purse moneys for its own purse account consistent with
4    distribution set forth in this subsection (h), and
5    intertrack wagering location licensees that accept wagers
6    on races conducted by an organization licensee located in a
7    county with a population in excess of 230,000 and that
8    borders the Mississippi River shall distribute all purse
9    moneys to purses at the operating host track; (iii) until
10    January 1, 2000, except as provided in subsection (g) of
11    Section 27 of this Act, 1% of the pari-mutuel handle
12    wagered on inter-track wagering and simulcast wagering at
13    each inter-track wagering location licensee facility to
14    the Horse Racing Tax Allocation Fund, provided that, to the
15    extent the total amount collected and distributed to the
16    Horse Racing Tax Allocation Fund under this subsection (h)
17    during any calendar year exceeds the amount collected and
18    distributed to the Horse Racing Tax Allocation Fund during
19    calendar year 1994, that excess amount shall be
20    redistributed (I) to all inter-track wagering location
21    licensees, based on each licensee's pro-rata share of the
22    total handle from inter-track wagering and simulcast
23    wagering for all inter-track wagering location licensees
24    during the calendar year in which this provision is
25    applicable; then (II) the amounts redistributed to each
26    inter-track wagering location licensee as described in

 

 

SB1884 Enrolled- 36 -LRB098 07589 JDS 37660 b

1    subpart (I) shall be further redistributed as provided in
2    subparagraph (B) of paragraph (5) of subsection (g) of this
3    Section 26 provided first, that the shares of those
4    amounts, which are to be redistributed to the host track or
5    to purses at the host track under subparagraph (B) of
6    paragraph (5) of subsection (g) of this Section 26 shall be
7    redistributed based on each host track's pro rata share of
8    the total inter-track wagering and simulcast wagering
9    handle at all host tracks during the calendar year in
10    question, and second, that any amounts redistributed as
11    described in part (I) to an inter-track wagering location
12    licensee that accepts wagers on races conducted by an
13    organization licensee that conducts a race meet in a county
14    with a population in excess of 230,000 and that borders the
15    Mississippi River shall be further redistributed as
16    provided in subparagraphs (D) and (E) of paragraph (7) of
17    subsection (g) of this Section 26, with the portion of that
18    further redistribution allocated to purses at that
19    organization licensee to be divided between standardbred
20    purses and thoroughbred purses based on the amounts
21    otherwise allocated to purses at that organization
22    licensee during the calendar year in question; and (iv) 8%
23    of the pari-mutuel handle on inter-track wagering wagered
24    at such location to satisfy all costs and expenses of
25    conducting its wagering. The remainder of the monies
26    retained by the inter-track wagering location licensee

 

 

SB1884 Enrolled- 37 -LRB098 07589 JDS 37660 b

1    shall be allocated 40% to the location licensee and 60% to
2    the organization licensee which provides the Illinois
3    races to the location, except that an intertrack wagering
4    location licensee that derives its license from a track
5    located in a county with a population in excess of 230,000
6    and that borders the Mississippi River shall not divide any
7    remaining retention with the organization licensee that
8    provides the race or races and an intertrack wagering
9    location licensee that accepts wagers on races conducted by
10    an organization licensee that conducts a race meet in a
11    county with a population in excess of 230,000 and that
12    borders the Mississippi River shall not divide any
13    remaining retention with the organization licensee.
14    Notwithstanding the provisions of clauses (ii) and (iv) of
15    this paragraph, in the case of the additional inter-track
16    wagering location licenses authorized under paragraph (1)
17    of this subsection (h) by this amendatory Act of 1991,
18    those licensees shall pay the following amounts as purses:
19    during the first 12 months the licensee is in operation,
20    5.25% of the pari-mutuel handle wagered at the location on
21    races; during the second 12 months, 5.25%; during the third
22    12 months, 5.75%; during the fourth 12 months, 6.25%; and
23    during the fifth 12 months and thereafter, 6.75%. The
24    following amounts shall be retained by the licensee to
25    satisfy all costs and expenses of conducting its wagering:
26    during the first 12 months the licensee is in operation,

 

 

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1    8.25% of the pari-mutuel handle wagered at the location;
2    during the second 12 months, 8.25%; during the third 12
3    months, 7.75%; during the fourth 12 months, 7.25%; and
4    during the fifth 12 months and thereafter, 6.75%. For
5    additional intertrack wagering location licensees
6    authorized under this amendatory Act of 1995, purses for
7    the first 12 months the licensee is in operation shall be
8    5.75% of the pari-mutuel wagered at the location, purses
9    for the second 12 months the licensee is in operation shall
10    be 6.25%, and purses thereafter shall be 6.75%. For
11    additional intertrack location licensees authorized under
12    this amendatory Act of 1995, the licensee shall be allowed
13    to retain to satisfy all costs and expenses: 7.75% of the
14    pari-mutuel handle wagered at the location during its first
15    12 months of operation, 7.25% during its second 12 months
16    of operation, and 6.75% thereafter.
17        (C) There is hereby created the Horse Racing Tax
18    Allocation Fund which shall remain in existence until
19    December 31, 1999. Moneys remaining in the Fund after
20    December 31, 1999 shall be paid into the General Revenue
21    Fund. Until January 1, 2000, all monies paid into the Horse
22    Racing Tax Allocation Fund pursuant to this paragraph (11)
23    by inter-track wagering location licensees located in park
24    districts of 500,000 population or less, or in a
25    municipality that is not included within any park district
26    but is included within a conservation district and is the

 

 

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1    county seat of a county that (i) is contiguous to the state
2    of Indiana and (ii) has a 1990 population of 88,257
3    according to the United States Bureau of the Census, and
4    operating on May 1, 1994 shall be allocated by
5    appropriation as follows:
6            Two-sevenths to the Department of Agriculture.
7        Fifty percent of this two-sevenths shall be used to
8        promote the Illinois horse racing and breeding
9        industry, and shall be distributed by the Department of
10        Agriculture upon the advice of a 9-member committee
11        appointed by the Governor consisting of the following
12        members: the Director of Agriculture, who shall serve
13        as chairman; 2 representatives of organization
14        licensees conducting thoroughbred race meetings in
15        this State, recommended by those licensees; 2
16        representatives of organization licensees conducting
17        standardbred race meetings in this State, recommended
18        by those licensees; a representative of the Illinois
19        Thoroughbred Breeders and Owners Foundation,
20        recommended by that Foundation; a representative of
21        the Illinois Standardbred Owners and Breeders
22        Association, recommended by that Association; a
23        representative of the Horsemen's Benevolent and
24        Protective Association or any successor organization
25        thereto established in Illinois comprised of the
26        largest number of owners and trainers, recommended by

 

 

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1        that Association or that successor organization; and a
2        representative of the Illinois Harness Horsemen's
3        Association, recommended by that Association.
4        Committee members shall serve for terms of 2 years,
5        commencing January 1 of each even-numbered year. If a
6        representative of any of the above-named entities has
7        not been recommended by January 1 of any even-numbered
8        year, the Governor shall appoint a committee member to
9        fill that position. Committee members shall receive no
10        compensation for their services as members but shall be
11        reimbursed for all actual and necessary expenses and
12        disbursements incurred in the performance of their
13        official duties. The remaining 50% of this
14        two-sevenths shall be distributed to county fairs for
15        premiums and rehabilitation as set forth in the
16        Agricultural Fair Act;
17            Four-sevenths to park districts or municipalities
18        that do not have a park district of 500,000 population
19        or less for museum purposes (if an inter-track wagering
20        location licensee is located in such a park district)
21        or to conservation districts for museum purposes (if an
22        inter-track wagering location licensee is located in a
23        municipality that is not included within any park
24        district but is included within a conservation
25        district and is the county seat of a county that (i) is
26        contiguous to the state of Indiana and (ii) has a 1990

 

 

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1        population of 88,257 according to the United States
2        Bureau of the Census, except that if the conservation
3        district does not maintain a museum, the monies shall
4        be allocated equally between the county and the
5        municipality in which the inter-track wagering
6        location licensee is located for general purposes) or
7        to a municipal recreation board for park purposes (if
8        an inter-track wagering location licensee is located
9        in a municipality that is not included within any park
10        district and park maintenance is the function of the
11        municipal recreation board and the municipality has a
12        1990 population of 9,302 according to the United States
13        Bureau of the Census); provided that the monies are
14        distributed to each park district or conservation
15        district or municipality that does not have a park
16        district in an amount equal to four-sevenths of the
17        amount collected by each inter-track wagering location
18        licensee within the park district or conservation
19        district or municipality for the Fund. Monies that were
20        paid into the Horse Racing Tax Allocation Fund before
21        the effective date of this amendatory Act of 1991 by an
22        inter-track wagering location licensee located in a
23        municipality that is not included within any park
24        district but is included within a conservation
25        district as provided in this paragraph shall, as soon
26        as practicable after the effective date of this

 

 

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1        amendatory Act of 1991, be allocated and paid to that
2        conservation district as provided in this paragraph.
3        Any park district or municipality not maintaining a
4        museum may deposit the monies in the corporate fund of
5        the park district or municipality where the
6        inter-track wagering location is located, to be used
7        for general purposes; and
8            One-seventh to the Agricultural Premium Fund to be
9        used for distribution to agricultural home economics
10        extension councils in accordance with "An Act in
11        relation to additional support and finances for the
12        Agricultural and Home Economic Extension Councils in
13        the several counties of this State and making an
14        appropriation therefor", approved July 24, 1967.
15        Until January 1, 2000, all other monies paid into the
16    Horse Racing Tax Allocation Fund pursuant to this paragraph
17    (11) shall be allocated by appropriation as follows:
18            Two-sevenths to the Department of Agriculture.
19        Fifty percent of this two-sevenths shall be used to
20        promote the Illinois horse racing and breeding
21        industry, and shall be distributed by the Department of
22        Agriculture upon the advice of a 9-member committee
23        appointed by the Governor consisting of the following
24        members: the Director of Agriculture, who shall serve
25        as chairman; 2 representatives of organization
26        licensees conducting thoroughbred race meetings in

 

 

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1        this State, recommended by those licensees; 2
2        representatives of organization licensees conducting
3        standardbred race meetings in this State, recommended
4        by those licensees; a representative of the Illinois
5        Thoroughbred Breeders and Owners Foundation,
6        recommended by that Foundation; a representative of
7        the Illinois Standardbred Owners and Breeders
8        Association, recommended by that Association; a
9        representative of the Horsemen's Benevolent and
10        Protective Association or any successor organization
11        thereto established in Illinois comprised of the
12        largest number of owners and trainers, recommended by
13        that Association or that successor organization; and a
14        representative of the Illinois Harness Horsemen's
15        Association, recommended by that Association.
16        Committee members shall serve for terms of 2 years,
17        commencing January 1 of each even-numbered year. If a
18        representative of any of the above-named entities has
19        not been recommended by January 1 of any even-numbered
20        year, the Governor shall appoint a committee member to
21        fill that position. Committee members shall receive no
22        compensation for their services as members but shall be
23        reimbursed for all actual and necessary expenses and
24        disbursements incurred in the performance of their
25        official duties. The remaining 50% of this
26        two-sevenths shall be distributed to county fairs for

 

 

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1        premiums and rehabilitation as set forth in the
2        Agricultural Fair Act;
3            Four-sevenths to museums and aquariums located in
4        park districts of over 500,000 population; provided
5        that the monies are distributed in accordance with the
6        previous year's distribution of the maintenance tax
7        for such museums and aquariums as provided in Section 2
8        of the Park District Aquarium and Museum Act; and
9            One-seventh to the Agricultural Premium Fund to be
10        used for distribution to agricultural home economics
11        extension councils in accordance with "An Act in
12        relation to additional support and finances for the
13        Agricultural and Home Economic Extension Councils in
14        the several counties of this State and making an
15        appropriation therefor", approved July 24, 1967. This
16        subparagraph (C) shall be inoperative and of no force
17        and effect on and after January 1, 2000.
18            (D) Except as provided in paragraph (11) of this
19        subsection (h), with respect to purse allocation from
20        intertrack wagering, the monies so retained shall be
21        divided as follows:
22                (i) If the inter-track wagering licensee,
23            except an intertrack wagering licensee that
24            derives its license from an organization licensee
25            located in a county with a population in excess of
26            230,000 and bounded by the Mississippi River, is

 

 

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1            not conducting its own race meeting during the same
2            dates, then the entire purse allocation shall be to
3            purses at the track where the races wagered on are
4            being conducted.
5                (ii) If the inter-track wagering licensee,
6            except an intertrack wagering licensee that
7            derives its license from an organization licensee
8            located in a county with a population in excess of
9            230,000 and bounded by the Mississippi River, is
10            also conducting its own race meeting during the
11            same dates, then the purse allocation shall be as
12            follows: 50% to purses at the track where the races
13            wagered on are being conducted; 50% to purses at
14            the track where the inter-track wagering licensee
15            is accepting such wagers.
16                (iii) If the inter-track wagering is being
17            conducted by an inter-track wagering location
18            licensee, except an intertrack wagering location
19            licensee that derives its license from an
20            organization licensee located in a county with a
21            population in excess of 230,000 and bounded by the
22            Mississippi River, the entire purse allocation for
23            Illinois races shall be to purses at the track
24            where the race meeting being wagered on is being
25            held.
26        (12) The Board shall have all powers necessary and

 

 

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1    proper to fully supervise and control the conduct of
2    inter-track wagering and simulcast wagering by inter-track
3    wagering licensees and inter-track wagering location
4    licensees, including, but not limited to the following:
5            (A) The Board is vested with power to promulgate
6        reasonable rules and regulations for the purpose of
7        administering the conduct of this wagering and to
8        prescribe reasonable rules, regulations and conditions
9        under which such wagering shall be held and conducted.
10        Such rules and regulations are to provide for the
11        prevention of practices detrimental to the public
12        interest and for the best interests of said wagering
13        and to impose penalties for violations thereof.
14            (B) The Board, and any person or persons to whom it
15        delegates this power, is vested with the power to enter
16        the facilities of any licensee to determine whether
17        there has been compliance with the provisions of this
18        Act and the rules and regulations relating to the
19        conduct of such wagering.
20            (C) The Board, and any person or persons to whom it
21        delegates this power, may eject or exclude from any
22        licensee's facilities, any person whose conduct or
23        reputation is such that his presence on such premises
24        may, in the opinion of the Board, call into the
25        question the honesty and integrity of, or interfere
26        with the orderly conduct of such wagering; provided,

 

 

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1        however, that no person shall be excluded or ejected
2        from such premises solely on the grounds of race,
3        color, creed, national origin, ancestry, or sex.
4            (D) (Blank).
5            (E) The Board is vested with the power to appoint
6        delegates to execute any of the powers granted to it
7        under this Section for the purpose of administering
8        this wagering and any rules and regulations
9        promulgated in accordance with this Act.
10            (F) The Board shall name and appoint a State
11        director of this wagering who shall be a representative
12        of the Board and whose duty it shall be to supervise
13        the conduct of inter-track wagering as may be provided
14        for by the rules and regulations of the Board; such
15        rules and regulation shall specify the method of
16        appointment and the Director's powers, authority and
17        duties.
18            (G) The Board is vested with the power to impose
19        civil penalties of up to $5,000 against individuals and
20        up to $10,000 against licensees for each violation of
21        any provision of this Act relating to the conduct of
22        this wagering, any rules adopted by the Board, any
23        order of the Board or any other action which in the
24        Board's discretion, is a detriment or impediment to
25        such wagering.
26        (13) The Department of Agriculture may enter into

 

 

SB1884 Enrolled- 48 -LRB098 07589 JDS 37660 b

1    agreements with licensees authorizing such licensees to
2    conduct inter-track wagering on races to be held at the
3    licensed race meetings conducted by the Department of
4    Agriculture. Such agreement shall specify the races of the
5    Department of Agriculture's licensed race meeting upon
6    which the licensees will conduct wagering. In the event
7    that a licensee conducts inter-track pari-mutuel wagering
8    on races from the Illinois State Fair or DuQuoin State Fair
9    which are in addition to the licensee's previously approved
10    racing program, those races shall be considered a separate
11    racing day for the purpose of determining the daily handle
12    and computing the privilege or pari-mutuel tax on that
13    daily handle as provided in Sections 27 and 27.1. Such
14    agreements shall be approved by the Board before such
15    wagering may be conducted. In determining whether to grant
16    approval, the Board shall give due consideration to the
17    best interests of the public and of horse racing. The
18    provisions of paragraphs (1), (8), (8.1), and (8.2) of
19    subsection (h) of this Section which are not specified in
20    this paragraph (13) shall not apply to licensed race
21    meetings conducted by the Department of Agriculture at the
22    Illinois State Fair in Sangamon County or the DuQuoin State
23    Fair in Perry County, or to any wagering conducted on those
24    race meetings.
25    (i) Notwithstanding the other provisions of this Act, the
26conduct of wagering at wagering facilities is authorized on all

 

 

SB1884 Enrolled- 49 -LRB098 07589 JDS 37660 b

1days, except as limited by subsection (b) of Section 19 of this
2Act.
3(Source: P.A. 96-762, eff. 8-25-09; 97-1060, eff. 8-24-12.)
 
4    (230 ILCS 5/26.7)
5    Sec. 26.7. Advanced deposit wagering surcharge. Beginning
6on August 26, 2012, each advance deposit wagering licensee
7shall impose a surcharge of up to 0.18% on winning wagers and
8winnings from wagers placed through advance deposit wagering.
9The surcharge shall be deducted from winnings prior to payout.
10Amounts derived from a surcharge imposed under this Section
11shall be paid to the standardbred purse accounts of
12organization licensees conducting standardbred racing.
13(Source: P.A. 97-1060, eff. 8-24-12.)
 
14    (230 ILCS 5/27)  (from Ch. 8, par. 37-27)
15    Sec. 27. (a) In addition to the organization license fee
16provided by this Act, until January 1, 2000, a graduated
17privilege tax is hereby imposed for conducting the pari-mutuel
18system of wagering permitted under this Act. Until January 1,
192000, except as provided in subsection (g) of Section 27 of
20this Act, all of the breakage of each racing day held by any
21licensee in the State shall be paid to the State. Until January
221, 2000, such daily graduated privilege tax shall be paid by
23the licensee from the amount permitted to be retained under
24this Act. Until January 1, 2000, each day's graduated privilege

 

 

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1tax, breakage, and Horse Racing Tax Allocation funds shall be
2remitted to the Department of Revenue within 48 hours after the
3close of the racing day upon which it is assessed or within
4such other time as the Board prescribes. The privilege tax
5hereby imposed, until January 1, 2000, shall be a flat tax at
6the rate of 2% of the daily pari-mutuel handle except as
7provided in Section 27.1.
8    In addition, every organization licensee, except as
9provided in Section 27.1 of this Act, which conducts multiple
10wagering shall pay, until January 1, 2000, as a privilege tax
11on multiple wagers an amount equal to 1.25% of all moneys
12wagered each day on such multiple wagers, plus an additional
13amount equal to 3.5% of the amount wagered each day on any
14other multiple wager which involves a single betting interest
15on 3 or more horses. The licensee shall remit the amount of
16such taxes to the Department of Revenue within 48 hours after
17the close of the racing day on which it is assessed or within
18such other time as the Board prescribes.
19    This subsection (a) shall be inoperative and of no force
20and effect on and after January 1, 2000.
21    (a-5) Beginning on January 1, 2000, a flat pari-mutuel tax
22at the rate of 1.5% of the daily pari-mutuel handle is imposed
23at all pari-mutuel wagering facilities and on advance deposit
24wagering from a location other than a wagering facility, except
25as otherwise provided for in this subsection (a-5). In addition
26to the pari-mutuel tax imposed on advance deposit wagering

 

 

SB1884 Enrolled- 51 -LRB098 07589 JDS 37660 b

1pursuant to this subsection (a-5), beginning on the effective
2date of this amendatory Act of the 97th General Assembly until
3January 31, 2014 1, 2013, an additional pari-mutuel tax at the
4rate of 0.25% shall be imposed on advance deposit wagering.
5Until August 25, 2012, the additional 0.25% pari-mutuel tax
6imposed on advance deposit wagering by Public Act 96-972 shall
7be deposited into the Quarter Horse Purse Fund, which shall be
8created as a non-appropriated trust fund administered by the
9Board for grants to thoroughbred organization licensees for
10payment of purses for quarter horse races conducted by the
11organization licensee. Beginning on August 26, 2012, the
12additional 0.25% pari-mutuel tax imposed on advance deposit
13wagering shall be deposited into the Standardbred Purse Fund,
14which shall be created as a non-appropriated trust fund
15administered by the Board, for grants to the standardbred
16organization licensees for payment of purses for standardbred
17horse races conducted by the organization licensee equally into
18the standardbred purse accounts of organization licensees
19conducting standardbred racing. Thoroughbred organization
20licensees may petition the Board to conduct quarter horse
21racing and receive purse grants from the Quarter Horse Purse
22Fund. The Board shall have complete discretion in distributing
23the Quarter Horse Purse Fund to the petitioning organization
24licensees. Beginning on July 26, 2010 (the effective date of
25Public Act 96-1287) this amendatory Act of the 96th General
26Assembly and until moneys deposited pursuant to Section 54 are

 

 

SB1884 Enrolled- 52 -LRB098 07589 JDS 37660 b

1distributed and received, a pari-mutuel tax at the rate of
20.75% of the daily pari-mutuel handle is imposed at a
3pari-mutuel facility whose license is derived from a track
4located in a county that borders the Mississippi River and
5conducted live racing in the previous year. After moneys
6deposited pursuant to Section 54 are distributed and received,
7a pari-mutuel tax at the rate of 1.5% of the daily pari-mutuel
8handle is imposed at a pari-mutuel facility whose license is
9derived from a track located in a county that borders the
10Mississippi River and conducted live racing in the previous
11year. The pari-mutuel tax imposed by this subsection (a-5)
12shall be remitted to the Department of Revenue within 48 hours
13after the close of the racing day upon which it is assessed or
14within such other time as the Board prescribes.
15    (b) On or before December 31, 1999, in the event that any
16organization licensee conducts 2 separate programs of races on
17any day, each such program shall be considered a separate
18racing day for purposes of determining the daily handle and
19computing the privilege tax on such daily handle as provided in
20subsection (a) of this Section.
21    (c) Licensees shall at all times keep accurate books and
22records of all monies wagered on each day of a race meeting and
23of the taxes paid to the Department of Revenue under the
24provisions of this Section. The Board or its duly authorized
25representative or representatives shall at all reasonable
26times have access to such records for the purpose of examining

 

 

SB1884 Enrolled- 53 -LRB098 07589 JDS 37660 b

1and checking the same and ascertaining whether the proper
2amount of taxes is being paid as provided. The Board shall
3require verified reports and a statement of the total of all
4monies wagered daily at each wagering facility upon which the
5taxes are assessed and may prescribe forms upon which such
6reports and statement shall be made.
7    (d) Any licensee failing or refusing to pay the amount of
8any tax due under this Section shall be guilty of a business
9offense and upon conviction shall be fined not more than $5,000
10in addition to the amount found due as tax under this Section.
11Each day's violation shall constitute a separate offense. All
12fines paid into Court by a licensee hereunder shall be
13transmitted and paid over by the Clerk of the Court to the
14Board.
15    (e) No other license fee, privilege tax, excise tax, or
16racing fee, except as provided in this Act, shall be assessed
17or collected from any such licensee by the State.
18    (f) No other license fee, privilege tax, excise tax or
19racing fee shall be assessed or collected from any such
20licensee by units of local government except as provided in
21paragraph 10.1 of subsection (h) and subsection (f) of Section
2226 of this Act. However, any municipality that has a Board
23licensed horse race meeting at a race track wholly within its
24corporate boundaries or a township that has a Board licensed
25horse race meeting at a race track wholly within the
26unincorporated area of the township may charge a local

 

 

SB1884 Enrolled- 54 -LRB098 07589 JDS 37660 b

1amusement tax not to exceed 10˘ per admission to such horse
2race meeting by the enactment of an ordinance. However, any
3municipality or county that has a Board licensed inter-track
4wagering location facility wholly within its corporate
5boundaries may each impose an admission fee not to exceed $1.00
6per admission to such inter-track wagering location facility,
7so that a total of not more than $2.00 per admission may be
8imposed. Except as provided in subparagraph (g) of Section 27
9of this Act, the inter-track wagering location licensee shall
10collect any and all such fees and within 48 hours remit the
11fees to the Board, which shall, pursuant to rule, cause the
12fees to be distributed to the county or municipality.
13    (g) Notwithstanding any provision in this Act to the
14contrary, if in any calendar year the total taxes and fees
15required to be collected from licensees and distributed under
16this Act to all State and local governmental authorities
17exceeds the amount of such taxes and fees distributed to each
18State and local governmental authority to which each State and
19local governmental authority was entitled under this Act for
20calendar year 1994, then the first $11 million of that excess
21amount shall be allocated at the earliest possible date for
22distribution as purse money for the succeeding calendar year.
23Upon reaching the 1994 level, and until the excess amount of
24taxes and fees exceeds $11 million, the Board shall direct all
25licensees to cease paying the subject taxes and fees and the
26Board shall direct all licensees to allocate any such excess

 

 

SB1884 Enrolled- 55 -LRB098 07589 JDS 37660 b

1amount for purses as follows:
2        (i) the excess amount shall be initially divided
3    between thoroughbred and standardbred purses based on the
4    thoroughbred's and standardbred's respective percentages
5    of total Illinois live wagering in calendar year 1994;
6        (ii) each thoroughbred and standardbred organization
7    licensee issued an organization licensee in that
8    succeeding allocation year shall be allocated an amount
9    equal to the product of its percentage of total Illinois
10    live thoroughbred or standardbred wagering in calendar
11    year 1994 (the total to be determined based on the sum of
12    1994 on-track wagering for all organization licensees
13    issued organization licenses in both the allocation year
14    and the preceding year) multiplied by the total amount
15    allocated for standardbred or thoroughbred purses,
16    provided that the first $1,500,000 of the amount allocated
17    to standardbred purses under item (i) shall be allocated to
18    the Department of Agriculture to be expended with the
19    assistance and advice of the Illinois Standardbred
20    Breeders Funds Advisory Board for the purposes listed in
21    subsection (g) of Section 31 of this Act, before the amount
22    allocated to standardbred purses under item (i) is
23    allocated to standardbred organization licensees in the
24    succeeding allocation year.
25    To the extent the excess amount of taxes and fees to be
26collected and distributed to State and local governmental

 

 

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1authorities exceeds $11 million, that excess amount shall be
2collected and distributed to State and local authorities as
3provided for under this Act.
4(Source: P.A. 96-762, eff. 8-25-09; 96-1287, eff. 7-26-10;
597-1060, eff. 8-24-12.)
 
6    (230 ILCS 5/54)
7    Sec. 54. Horse Racing Equity Fund.
8    (a) There is created in the State Treasury a Fund to be
9known as the Horse Racing Equity Fund. The Fund shall consist
10of moneys paid into it pursuant to subsection (c-5) of Section
1113 of the Riverboat Gambling Act. The Fund shall be
12administered by the Racing Board.
13    (b) The moneys deposited into the Fund shall be distributed
14by the Racing Board State Treasurer within 10 days after those
15moneys are deposited into the Fund as follows:
16        (1) Fifty percent of all moneys distributed under this
17    subsection shall be distributed to organization licensees
18    to be distributed at their race meetings as purses.
19    Fifty-seven percent of the amount distributed under this
20    paragraph (1) shall be distributed for thoroughbred race
21    meetings and 43% shall be distributed for standardbred race
22    meetings. Within each breed, moneys shall be allocated to
23    each organization licensee's purse fund in accordance with
24    the ratio between the purses generated for that breed by
25    that licensee during the prior calendar year and the total

 

 

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1    purses generated throughout the State for that breed during
2    the prior calendar year.
3        (2) The remaining 50% of the moneys distributed under
4    this subsection (b) shall be distributed pro rata according
5    to the aggregate proportion of state-wide handle at the
6    racetrack, inter-track, and inter-track wagering locations
7    that derive their licenses from a racetrack identified in
8    this paragraph (2) for calendar years 1994, 1996, and 1997
9    to (i) any person (or its successors or assigns) who had
10    operating control of a racing facility at which live racing
11    was conducted in calendar year 1997 and who has operating
12    control of an organization licensee that conducted racing
13    in calendar year 1997 and is a licensee in the current
14    year, or (ii) any person (or its successors or assigns) who
15    has operating control of a racing facility located in a
16    county that is bounded by the Mississippi River that has a
17    population of less than 150,000 according to the 1990
18    decennial census and conducted an average of 60 days of
19    racing per year between 1985 and 1993 and has been awarded
20    an inter-track wagering license in the current year.
21        If any person identified in this paragraph (2) becomes
22    ineligible to receive moneys from the Fund, such amount
23    shall be redistributed among the remaining persons in
24    proportion to their percentages otherwise calculated.
25(Source: P.A. 91-40, eff. 6-25-99.)
 

 

 

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1    Section 20. The Riverboat Gambling Act is amended by
2changing Section 13 as follows:
 
3    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
4    Sec. 13. Wagering tax; rate; distribution.
5    (a) Until January 1, 1998, a tax is imposed on the adjusted
6gross receipts received from gambling games authorized under
7this Act at the rate of 20%.
8    (a-1) From January 1, 1998 until July 1, 2002, a privilege
9tax is imposed on persons engaged in the business of conducting
10riverboat gambling operations, based on the adjusted gross
11receipts received by a licensed owner from gambling games
12authorized under this Act at the 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 but not exceeding $50,000,000;
17        25% of annual adjusted gross receipts in excess of
18    $50,000,000 but not exceeding $75,000,000;
19        30% of annual adjusted gross receipts in excess of
20    $75,000,000 but not exceeding $100,000,000;
21        35% of annual adjusted gross receipts in excess of
22    $100,000,000.
23    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
24is imposed on persons engaged in the business of conducting
25riverboat gambling operations, other than licensed managers

 

 

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1conducting riverboat gambling operations on behalf of the
2State, based on the adjusted gross receipts received by a
3licensed owner from gambling games authorized under this Act at
4the following rates:
5        15% of annual adjusted gross receipts up to and
6    including $25,000,000;
7        22.5% of annual adjusted gross receipts in excess of
8    $25,000,000 but not exceeding $50,000,000;
9        27.5% of annual adjusted gross receipts in excess of
10    $50,000,000 but not exceeding $75,000,000;
11        32.5% of annual adjusted gross receipts in excess of
12    $75,000,000 but not exceeding $100,000,000;
13        37.5% of annual adjusted gross receipts in excess of
14    $100,000,000 but not exceeding $150,000,000;
15        45% of annual adjusted gross receipts in excess of
16    $150,000,000 but not exceeding $200,000,000;
17        50% of annual adjusted gross receipts in excess of
18    $200,000,000.
19    (a-3) Beginning July 1, 2003, a privilege tax is imposed on
20persons engaged in the business of conducting riverboat
21gambling operations, other than licensed managers conducting
22riverboat gambling operations on behalf of the State, based on
23the adjusted gross receipts received by a licensed owner from
24gambling games authorized under this Act at the following
25rates:
26        15% of annual adjusted gross receipts up to and

 

 

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1    including $25,000,000;
2        27.5% of annual adjusted gross receipts in excess of
3    $25,000,000 but not exceeding $37,500,000;
4        32.5% of annual adjusted gross receipts in excess of
5    $37,500,000 but not exceeding $50,000,000;
6        37.5% of annual adjusted gross receipts in excess of
7    $50,000,000 but not exceeding $75,000,000;
8        45% of annual adjusted gross receipts in excess of
9    $75,000,000 but not exceeding $100,000,000;
10        50% of annual adjusted gross receipts in excess of
11    $100,000,000 but not exceeding $250,000,000;
12        70% of annual adjusted gross receipts in excess of
13    $250,000,000.
14    An amount equal to the amount of wagering taxes collected
15under this subsection (a-3) that are in addition to the amount
16of wagering taxes that would have been collected if the
17wagering tax rates under subsection (a-2) were in effect shall
18be paid into the Common School Fund.
19    The privilege tax imposed under this subsection (a-3) shall
20no longer be imposed beginning on the earlier of (i) July 1,
212005; (ii) the first date after June 20, 2003 that riverboat
22gambling operations are conducted pursuant to a dormant
23license; or (iii) the first day that riverboat gambling
24operations are conducted under the authority of an owners
25license that is in addition to the 10 owners licenses initially
26authorized under this Act. For the purposes of this subsection

 

 

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1(a-3), the term "dormant license" means an owners license that
2is authorized by this Act under which no riverboat gambling
3operations are being conducted on June 20, 2003.
4    (a-4) Beginning on the first day on which the tax imposed
5under subsection (a-3) is no longer imposed, a privilege tax is
6imposed on persons engaged in the business of conducting
7riverboat gambling operations, other than licensed managers
8conducting riverboat gambling operations on behalf of the
9State, based on the adjusted gross receipts received by a
10licensed owner from gambling games authorized under this Act at
11the 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    (a-8) Riverboat gambling operations conducted by a

 

 

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1licensed manager on behalf of the State are not subject to the
2tax imposed under this Section.
3    (a-10) The taxes imposed by this Section shall be paid by
4the licensed owner to the Board not later than 5:00 o'clock
5p.m. of the day after the day when the wagers were made.
6    (a-15) If the privilege tax imposed under subsection (a-3)
7is no longer imposed pursuant to item (i) of the last paragraph
8of subsection (a-3), then by June 15 of each year, each owners
9licensee, other than an owners licensee that admitted 1,000,000
10persons or fewer in calendar year 2004, must, in addition to
11the payment of all amounts otherwise due under this Section,
12pay to the Board a reconciliation payment in the amount, if
13any, by which the licensed owner's base amount exceeds the
14amount of net privilege tax paid by the licensed owner to the
15Board in the then current State fiscal year. A licensed owner's
16net privilege tax obligation due for the balance of the State
17fiscal year shall be reduced up to the total of the amount paid
18by the licensed owner in its June 15 reconciliation payment.
19The obligation imposed by this subsection (a-15) is binding on
20any person, firm, corporation, or other entity that acquires an
21ownership interest in any such owners license. The obligation
22imposed under this subsection (a-15) terminates on the earliest
23of: (i) July 1, 2007, (ii) the first day after the effective
24date of this amendatory Act of the 94th General Assembly that
25riverboat gambling operations are conducted pursuant to a
26dormant license, (iii) the first day that riverboat gambling

 

 

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1operations are conducted under the authority of an owners
2license that is in addition to the 10 owners licenses initially
3authorized under this Act, or (iv) the first day that a
4licensee under the Illinois Horse Racing Act of 1975 conducts
5gaming operations with slot machines or other electronic gaming
6devices. The Board must reduce the obligation imposed under
7this subsection (a-15) by an amount the Board deems reasonable
8for any of the following reasons: (A) an act or acts of God,
9(B) an act of bioterrorism or terrorism or a bioterrorism or
10terrorism threat that was investigated by a law enforcement
11agency, or (C) a condition beyond the control of the owners
12licensee that does not result from any act or omission by the
13owners licensee or any of its agents and that poses a hazardous
14threat to the health and safety of patrons. If an owners
15licensee pays an amount in excess of its liability under this
16Section, the Board shall apply the overpayment to future
17payments required under this Section.
18    For purposes of this subsection (a-15):
19    "Act of God" means an incident caused by the operation of
20an extraordinary force that cannot be foreseen, that cannot be
21avoided by the exercise of due care, and for which no person
22can be held liable.
23    "Base amount" means the following:
24        For a riverboat in Alton, $31,000,000.
25        For a riverboat in East Peoria, $43,000,000.
26        For the Empress riverboat in Joliet, $86,000,000.

 

 

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1        For a riverboat in Metropolis, $45,000,000.
2        For the Harrah's riverboat in Joliet, $114,000,000.
3        For a riverboat in Aurora, $86,000,000.
4        For a riverboat in East St. Louis, $48,500,000.
5        For a riverboat in Elgin, $198,000,000.
6    "Dormant license" has the meaning ascribed to it in
7subsection (a-3).
8    "Net privilege tax" means all privilege taxes paid by a
9licensed owner to the Board under this Section, less all
10payments made from the State Gaming Fund pursuant to subsection
11(b) of this Section.
12    The changes made to this subsection (a-15) by Public Act
1394-839 are intended to restate and clarify the intent of Public
14Act 94-673 with respect to the amount of the payments required
15to be made under this subsection by an owners licensee to the
16Board.
17    (b) Until January 1, 1998, 25% of the tax revenue deposited
18in the State Gaming Fund under this Section shall be paid,
19subject to appropriation by the General Assembly, to the unit
20of local government which is designated as the home dock of the
21riverboat. Beginning January 1, 1998, from the tax revenue
22deposited in the State Gaming Fund under this Section, an
23amount equal to 5% of adjusted gross receipts generated by a
24riverboat shall be paid monthly, subject to appropriation by
25the General Assembly, to the unit of local government that is
26designated as the home dock of the riverboat. From the tax

 

 

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1revenue deposited in the State Gaming Fund pursuant to
2riverboat gambling operations conducted by a licensed manager
3on behalf of the State, an amount equal to 5% of adjusted gross
4receipts generated pursuant to those riverboat gambling
5operations shall be paid monthly, subject to appropriation by
6the General Assembly, to the unit of local government that is
7designated as the home dock of the riverboat upon which those
8riverboat gambling operations are conducted.
9    (c) Appropriations, as approved by the General Assembly,
10may be made from the State Gaming Fund to the Board (i) for the
11administration and enforcement of this Act and the Video Gaming
12Act, (ii) for distribution to the Department of State Police
13and to the Department of Revenue for the enforcement of this
14Act, and (iii) to the Department of Human Services for the
15administration of programs to treat problem gambling.
16    (c-5) Before May 26, 2006 (the effective date of Public Act
1794-804) and beginning on the effective date of this amendatory
18Act of the 95th General Assembly, unless any organization
19licensee under the Illinois Horse Racing Act of 1975 begins to
20operate a slot machine or video game of chance under the
21Illinois Horse Racing Act of 1975 or this Act, after the
22payments required under subsections (b) and (c) have been made,
23an amount equal to 15% of the adjusted gross receipts of (1) an
24owners licensee that relocates pursuant to Section 11.2, (2) an
25owners licensee conducting riverboat gambling operations
26pursuant to an owners license that is initially issued after

 

 

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1June 25, 1999, or (3) the first riverboat gambling operations
2conducted by a licensed manager on behalf of the State under
3Section 7.3, whichever comes first, shall be paid from the
4State Gaming Fund into the Horse Racing Equity Fund.
5    (c-10) Each year the General Assembly shall appropriate
6from the General Revenue Fund to the Education Assistance Fund
7an amount equal to the amount paid into the Horse Racing Equity
8Fund pursuant to subsection (c-5) in the prior calendar year.
9    (c-15) After the payments required under subsections (b),
10(c), and (c-5) have been made, an amount equal to 2% of the
11adjusted gross receipts of (1) an owners licensee that
12relocates pursuant to Section 11.2, (2) an owners licensee
13conducting riverboat gambling operations pursuant to an owners
14license that is initially issued after June 25, 1999, or (3)
15the first riverboat gambling operations conducted by a licensed
16manager on behalf of the State under Section 7.3, whichever
17comes first, shall be paid, subject to appropriation from the
18General Assembly, from the State Gaming Fund to each home rule
19county with a population of over 3,000,000 inhabitants for the
20purpose of enhancing the county's criminal justice system.
21    (c-20) Each year the General Assembly shall appropriate
22from the General Revenue Fund to the Education Assistance Fund
23an amount equal to the amount paid to each home rule county
24with a population of over 3,000,000 inhabitants pursuant to
25subsection (c-15) in the prior calendar year.
26    (c-25) On July 1, 2013 and each July 1 thereafter,

 

 

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1$1,600,000 shall be transferred from the State Gaming Fund to
2the Chicago State University Education Improvement Fund. After
3the payments required under subsections (b), (c), (c-5)and
4(c-15) have been made, an amount equal to 2% of the adjusted
5gross receipts of (1) an owners licensee that relocates
6pursuant to Section 11.2, (2) an owners licensee conducting
7riverboat gambling operations pursuant to an owners license
8that is initially issued after June 25, 1999, or (3) the first
9riverboat gambling operations conducted by a licensed manager
10on behalf of the State under Section 7.3, whichever comes
11first, shall be paid from the State Gaming Fund to Chicago
12State University.
13    (c-30) On July 1, 2013 or as soon as possible thereafter,
14$92,000,000 shall be transferred from the State Gaming Fund to
15the School Infrastructure Fund and $23,000,000 shall be
16transferred from the State Gaming Fund to the Horse Racing
17Equity Fund.
18    (c-35) Beginning on July 1, 2013, in addition to any amount
19transferred under subsection (c-30) of this Section,
20$5,530,000 shall be transferred monthly from the State Gaming
21Fund to the School Infrastructure Fund.
22    (d) From time to time, the Board shall transfer the
23remainder of the funds generated by this Act into the Education
24Assistance Fund, created by Public Act 86-0018, of the State of
25Illinois.
26    (e) Nothing in this Act shall prohibit the unit of local

 

 

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1government designated as the home dock of the riverboat from
2entering into agreements with other units of local government
3in this State or in other states to share its portion of the
4tax revenue.
5    (f) To the extent practicable, the Board shall administer
6and collect the wagering taxes imposed by this Section in a
7manner consistent with the provisions of Sections 4, 5, 5a, 5b,
85c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
9Retailers' Occupation Tax Act and Section 3-7 of the Uniform
10Penalty and Interest Act.
11(Source: P.A. 95-331, eff. 8-21-07; 95-1008, eff. 12-15-08;
1296-37, eff. 7-13-09; 96-1392, eff. 1-1-11.)
 
13    Section 99. Effective date. This Act takes effect upon
14becoming law.