Full Text of HB4758 95th General Assembly
HB4758enr 95TH GENERAL ASSEMBLY
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| AN ACT concerning gaming.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 1. Legislative intent. This amendatory Act of the | 5 |
| 95th General Assembly, in part, re-enacts the provisions of | 6 |
| Public Act 94-804 approved in 2006 and determined valid in 2008 | 7 |
| by the Illinois Supreme Court. The General Assembly finds and | 8 |
| declares such re-enactment to be the public policy of the State | 9 |
| for many of the same reasons previously stated in 2006, namely: | 10 |
| (1) that riverboat gaming continues to have a negative | 11 |
| impact on horse racing causing severe declines in Illinois | 12 |
| on-track wagering; | 13 |
| (2) that this decrease in wagering continues to | 14 |
| negatively impact purses for Illinois racing, which | 15 |
| continues to hurt the State's breeding industry; | 16 |
| (3) that the decline of the Illinois horse racing and | 17 |
| breeding program, a $2.5 billion industry, would be | 18 |
| reversed if this amendatory Act of the 95th General | 19 |
| Assembly was enacted, by helping Illinois tracks to better | 20 |
| compete with future purses offered by tracks in other | 21 |
| states; | 22 |
| (4) that Illinois agriculture and other businesses | 23 |
| that support and supply the horse racing industry, already | 24 |
| a sector that employs over 37,000 Illinoisans, also stand |
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| to substantially benefit and would be much more likely to | 2 |
| create additional jobs should Illinois horse racing once | 3 |
| again become competitive with other states; and | 4 |
| (5) that prompt release and distribution of funds | 5 |
| generated and paid under protest under Public Act 94-804 | 6 |
| and funds generated under the provisions of this amendatory | 7 |
| Act of the 95th General Assembly both to supplement | 8 |
| prospective purses and improve, maintain, market, and | 9 |
| otherwise operate racetracks and their backstretches, is | 10 |
| urgently needed and shall greatly benefit Illinois | 11 |
| horsemen racetracks, horse racing fans, and Illinois | 12 |
| agriculture and related businesses that rely on the | 13 |
| Illinois horse racing industry. | 14 |
| Section 5. The Illinois Horse Racing Act of 1975 is amended | 15 |
| by adding Section 54.75 as follows: | 16 |
| (230 ILCS 5/54.75 new)
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| Sec. 54.75. Horse Racing Equity Trust Fund. | 18 |
| (a) There is created a Fund to be known as the Horse
Racing
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| Equity Trust Fund, which is a non-appropriated trust fund held | 20 |
| separate and apart from State moneys. The Fund shall consist of | 21 |
| moneys paid into it by owners licensees under
the Riverboat | 22 |
| Gambling Act for the purposes described in this Section. The | 23 |
| Fund shall
be administered
by the Board. Moneys in the Fund | 24 |
| shall be distributed as directed and certified by the Board in |
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| accordance with the provisions of subsection (b). | 2 |
| (b) The moneys deposited into the Fund, plus any accrued | 3 |
| interest on those moneys, shall be distributed
within 10 days | 4 |
| after those moneys are deposited into the Fund as follows: | 5 |
| (1) Sixty percent of all moneys distributed under this | 6 |
| subsection shall be
distributed to organization licensees | 7 |
| to be distributed at their race
meetings as purses. | 8 |
| Fifty-seven percent of the amount distributed under this
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| paragraph (1) shall be distributed for thoroughbred race | 10 |
| meetings and
43% shall be distributed for standardbred race | 11 |
| meetings. Within each
breed, moneys shall be allocated to | 12 |
| each organization licensee's purse
fund in accordance with | 13 |
| the ratio between the purses generated for that
breed by | 14 |
| that licensee during the prior calendar year and the total | 15 |
| purses
generated throughout the State for that breed during | 16 |
| the prior calendar
year by licensees in the current | 17 |
| calendar year. | 18 |
| (2) The remaining 40% of the moneys distributed under | 19 |
| this
subsection (b) shall be distributed as follows: | 20 |
| (A) 11% shall be distributed to any person (or its | 21 |
| successors or assigns) who had operating control of a | 22 |
| racetrack that conducted live racing in 2002 at a | 23 |
| racetrack in a
county with at least 230,000 inhabitants | 24 |
| that borders the Mississippi River and is a licensee in | 25 |
| the current year; and | 26 |
| (B) the remaining 89% shall be distributed pro rata
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| according to the aggregate
proportion of total handle | 2 |
| from wagering on live races conducted in Illinois | 3 |
| (irrespective of where the wagers are placed) for | 4 |
| calendar years 2004 and 2005
to any person (or its
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| successors or assigns) who (i) had
majority operating | 6 |
| control of a racing facility at which live racing was | 7 |
| conducted in
calendar year 2002, (ii) is a licensee in | 8 |
| the current
year, and (iii) is not eligible to receive | 9 |
| moneys under subparagraph (A) of this paragraph (2). | 10 |
| The moneys received by an organization licensee | 11 |
| under this paragraph (2) shall be used by each | 12 |
| organization licensee to improve, maintain, market, | 13 |
| and otherwise operate its racing facilities to conduct | 14 |
| live racing, which shall include backstretch services | 15 |
| and capital improvements related to live racing and the | 16 |
| backstretch. Any organization licensees sharing common | 17 |
| ownership may pool the moneys received and spent at all | 18 |
| racing facilities commonly owned in order to meet these | 19 |
| requirements. | 20 |
| If any person identified in this paragraph (2) becomes
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| ineligible to receive moneys from the Fund, such amount | 22 |
| shall be redistributed
among the remaining persons in | 23 |
| proportion to their percentages otherwise
calculated. | 24 |
| (c) The Board shall monitor organization licensees to | 25 |
| ensure that moneys paid to organization licensees under this | 26 |
| Section are distributed by the organization licensees as |
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| provided in subsection (b). | 2 |
| Section 10. The Riverboat Gambling Act is amended by | 3 |
| changing Sections 7 and 13 as follows:
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| (230 ILCS 10/7) (from Ch. 120, par. 2407)
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| Sec. 7. Owners Licenses.
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| (a) The Board shall issue owners licenses to persons, firms | 7 |
| or
corporations which apply for such licenses upon payment to | 8 |
| the Board of the
non-refundable license fee set by the Board, | 9 |
| upon payment of a $25,000
license fee for the first year of | 10 |
| operation and a $5,000 license fee for
each succeeding year and | 11 |
| upon a determination by the Board that the
applicant is | 12 |
| eligible for an owners license pursuant to this Act and the
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| rules of the Board. From the effective date of this amendatory | 14 |
| Act of the 95th General Assembly until (i) 3 years after the | 15 |
| effective date of this amendatory Act of the 95th General | 16 |
| Assembly, (ii) the date any organization licensee begins to | 17 |
| operate a slot machine or video game of chance under the | 18 |
| Illinois Horse Racing Act of 1975 or this Act, (iii) the date | 19 |
| that payments begin under subsection (c-5) of Section 13 of the | 20 |
| Act, or (iv) the wagering tax imposed under Section 13 of this | 21 |
| Act is increased by law to reflect a tax rate that is at least | 22 |
| as stringent or more stringent than the tax rate contained in | 23 |
| subsection (a-3) of Section 13, whichever occurs first For a | 24 |
| period of 2 years beginning on the effective date of this |
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| amendatory Act of the 94th General Assembly , as a condition of | 2 |
| licensure and as an alternative source of payment for those | 3 |
| funds payable under subsection (c-5) of Section 13 of the | 4 |
| Riverboat Gambling Act, any owners licensee that holds or | 5 |
| receives its owners license on or after the effective date of | 6 |
| this amendatory Act of the 94th General Assembly, other than an | 7 |
| owners licensee operating a riverboat with adjusted gross | 8 |
| receipts in calendar year 2004 of less than $200,000,000, must | 9 |
| pay into the Horse Racing Equity Trust Fund, in addition to any | 10 |
| other payments required under this Act, an amount equal to 3% | 11 |
| of the adjusted gross receipts received by the owners licensee. | 12 |
| The payments required under this Section shall be made by the | 13 |
| owners licensee to the State Treasurer no later than 3:00 | 14 |
| o'clock p.m. of the day after the day when the adjusted gross | 15 |
| receipts were received by the owners licensee. A person, firm | 16 |
| or corporation is ineligible to receive
an owners license if:
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| (1) the person has been convicted of a felony under the | 18 |
| laws of this
State, any other state, or the United States;
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| (2) the person has been convicted of any violation of | 20 |
| Article 28 of the
Criminal Code of 1961, or substantially | 21 |
| similar laws of any other jurisdiction;
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| (3) the person has submitted an application for a | 23 |
| license under this
Act which contains false information;
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| (4) the person is
a member of the Board;
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| (5) a person defined in (1), (2), (3) or (4) is an | 26 |
| officer, director or
managerial employee of the firm or |
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| corporation;
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| (6) the firm or corporation employs a person defined in | 3 |
| (1), (2), (3) or
(4) who participates in the management or | 4 |
| operation of gambling operations
authorized under this | 5 |
| Act;
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| (7) (blank); or
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| (8) a license of the person, firm or corporation issued | 8 |
| under
this Act, or a license to own or operate gambling | 9 |
| facilities
in any other jurisdiction, has been revoked.
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| The Board is expressly prohibited from making changes to | 11 |
| the requirement that licensees make payment into the Horse | 12 |
| Racing Equity Trust Fund without the express authority of the | 13 |
| Illinois General Assembly and making any other rule to | 14 |
| implement or interpret this amendatory Act of the 95th General | 15 |
| Assembly. For the purposes of this paragraph, "rules" is given | 16 |
| the meaning given to that term in Section 1-70 of the Illinois | 17 |
| Administrative Procedure Act. | 18 |
| (b) In determining whether to grant an owners license to an | 19 |
| applicant, the
Board shall consider:
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| (1) the character, reputation, experience and | 21 |
| financial integrity of the
applicants and of any other or | 22 |
| separate person that either:
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| (A) controls, directly or indirectly, such | 24 |
| applicant, or
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| (B) is controlled, directly or indirectly, by such | 26 |
| applicant or by a
person which controls, directly or |
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| indirectly, such applicant;
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| (2) the facilities or proposed facilities for the | 3 |
| conduct of riverboat
gambling;
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| (3) the highest prospective total revenue to be derived | 5 |
| by the State
from the conduct of riverboat gambling;
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| (4) the extent to which the ownership of the applicant | 7 |
| reflects the
diversity of the State by including minority | 8 |
| persons and females
and the good faith affirmative action | 9 |
| plan of
each applicant to recruit, train and upgrade | 10 |
| minority persons and females in all employment | 11 |
| classifications;
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| (5) the financial ability of the applicant to purchase | 13 |
| and maintain
adequate liability and casualty insurance;
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| (6) whether the applicant has adequate capitalization | 15 |
| to provide and
maintain, for the duration of a license, a | 16 |
| riverboat;
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| (7) the extent to which the applicant exceeds or meets | 18 |
| other standards
for the issuance of an owners license which | 19 |
| the Board may adopt by rule;
and
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| (8) The amount of the applicant's license bid.
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| (c) Each owners license shall specify the place where | 22 |
| riverboats shall
operate and dock.
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| (d) Each applicant shall submit with his application, on | 24 |
| forms
provided by the Board, 2 sets of his fingerprints.
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| (e) The Board may issue up to 10 licenses authorizing the | 26 |
| holders of such
licenses to own riverboats. In the application |
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| for an owners license, the
applicant shall state the dock at | 2 |
| which the riverboat is based and the water
on which the | 3 |
| riverboat will be located. The Board shall issue 5 licenses to
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| become effective not earlier than January 1, 1991. Three of | 5 |
| such licenses
shall authorize riverboat gambling on the | 6 |
| Mississippi River, or, with approval
by the municipality in | 7 |
| which the
riverboat was docked on August 7, 2003 and with Board | 8 |
| approval, be authorized to relocate to a new location,
in a
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| municipality that (1) borders on the Mississippi River or is | 10 |
| within 5
miles of the city limits of a municipality that | 11 |
| borders on the Mississippi
River and (2), on August 7, 2003, | 12 |
| had a riverboat conducting riverboat gambling operations | 13 |
| pursuant to
a license issued under this Act; one of which shall | 14 |
| authorize riverboat
gambling from a home dock in the city of | 15 |
| East St. Louis. One other license
shall
authorize riverboat | 16 |
| gambling on
the Illinois River south of Marshall County. The | 17 |
| Board shall issue one
additional license to become effective | 18 |
| not earlier than March 1, 1992, which
shall authorize riverboat | 19 |
| gambling on the Des Plaines River in Will County.
The Board may | 20 |
| issue 4 additional licenses to become effective not
earlier | 21 |
| than
March 1, 1992. In determining the water upon which | 22 |
| riverboats will operate,
the Board shall consider the economic | 23 |
| benefit which riverboat gambling confers
on the State, and | 24 |
| shall seek to assure that all regions of the State share
in the | 25 |
| economic benefits of riverboat gambling.
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| In granting all licenses, the Board may give favorable |
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| consideration to
economically depressed areas of the State, to | 2 |
| applicants presenting plans
which provide for significant | 3 |
| economic development over a large geographic
area, and to | 4 |
| applicants who currently operate non-gambling riverboats in
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| Illinois.
The Board shall review all applications for owners | 6 |
| licenses,
and shall inform each applicant of the Board's | 7 |
| decision.
The Board may grant an owners license to an
applicant | 8 |
| that has not submitted the highest license bid, but if it does | 9 |
| not
select the highest bidder, the Board shall issue a written | 10 |
| decision explaining
why another
applicant was selected and | 11 |
| identifying the factors set forth in this Section
that favored | 12 |
| the winning bidder.
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| In addition to any other revocation powers granted to the | 14 |
| Board under this
Act,
the Board may revoke the owners license | 15 |
| of a licensee which fails
to begin conducting gambling within | 16 |
| 15 months
of receipt of the
Board's approval of the application | 17 |
| if the Board determines that license
revocation is in the best | 18 |
| interests of the State.
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| (f) The first 10 owners licenses issued under this Act | 20 |
| shall permit the
holder to own up to 2 riverboats and equipment | 21 |
| thereon
for a period of 3 years after the effective date of the | 22 |
| license. Holders of
the first 10 owners licenses must pay the | 23 |
| annual license fee for each of
the 3
years during which they | 24 |
| are authorized to own riverboats.
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| (g) Upon the termination, expiration, or revocation of each | 26 |
| of the first
10 licenses, which shall be issued for a 3 year |
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| period, all licenses are
renewable annually upon payment of the | 2 |
| fee and a determination by the Board
that the licensee | 3 |
| continues to meet all of the requirements of this Act and the
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| Board's rules.
However, for licenses renewed on or after May 1, | 5 |
| 1998, renewal shall be
for a period of 4 years, unless the | 6 |
| Board sets a shorter period.
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| (h) An owners license shall entitle the licensee to own up | 8 |
| to 2
riverboats. A licensee shall limit the number of gambling | 9 |
| participants to
1,200 for any such owners license.
A licensee | 10 |
| may operate both of its riverboats concurrently, provided that | 11 |
| the
total number of gambling participants on both riverboats | 12 |
| does not exceed
1,200. Riverboats licensed to operate on the
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| Mississippi River and the Illinois River south of Marshall | 14 |
| County shall
have an authorized capacity of at least 500 | 15 |
| persons. Any other riverboat
licensed under this Act shall have | 16 |
| an authorized capacity of at least 400
persons.
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| (i) A licensed owner is authorized to apply to the Board | 18 |
| for and, if
approved therefor, to receive all licenses from the | 19 |
| Board necessary for the
operation of a riverboat, including a | 20 |
| liquor license, a license
to prepare and serve food for human | 21 |
| consumption, and other necessary
licenses. All use, occupation | 22 |
| and excise taxes which apply to the sale of
food and beverages | 23 |
| in this State and all taxes imposed on the sale or use
of | 24 |
| tangible personal property apply to such sales aboard the | 25 |
| riverboat.
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| (j) The Board may issue or re-issue a license authorizing a |
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| riverboat to
dock
in a municipality or approve a relocation | 2 |
| under Section 11.2 only if, prior
to the issuance or | 3 |
| re-issuance of
the license or approval, the governing body of | 4 |
| the municipality in which
the riverboat will dock has by a | 5 |
| majority vote approved the docking of
riverboats in the | 6 |
| municipality. The Board may issue or re-issue a license
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| authorizing a
riverboat to dock in areas of a county outside | 8 |
| any municipality or approve a
relocation under Section 11.2 | 9 |
| only if, prior to the issuance or re-issuance
of the license
or | 10 |
| approval, the
governing body of the county has by a majority | 11 |
| vote approved of the docking of
riverboats within such areas.
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| (Source: P.A. 93-28, eff. 6-20-03; 93-453, eff. 8-7-03; 94-667, | 13 |
| eff. 8-23-05; 94-804, eff. 5-26-06.)
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| (230 ILCS 10/13) (from Ch. 120, par. 2413)
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| Sec. 13. Wagering tax; rate; distribution.
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| (a) Until January 1, 1998, a tax is imposed on the adjusted | 17 |
| gross
receipts received from gambling games authorized under | 18 |
| this Act at the rate of
20%.
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| (a-1) From January 1, 1998 until July 1, 2002, a privilege | 20 |
| tax is
imposed on persons engaged in the business of conducting | 21 |
| riverboat gambling
operations, based on the adjusted gross | 22 |
| receipts received by a licensed owner
from gambling games | 23 |
| authorized under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and | 25 |
| including $25,000,000;
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| 20% of annual adjusted gross receipts in excess of | 2 |
| $25,000,000 but not
exceeding $50,000,000;
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| 25% of annual adjusted gross receipts in excess of | 4 |
| $50,000,000 but not
exceeding $75,000,000;
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| 30% of annual adjusted gross receipts in excess of | 6 |
| $75,000,000 but not
exceeding $100,000,000;
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| 35% of annual adjusted gross receipts in excess of | 8 |
| $100,000,000.
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| (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 10 |
| is imposed on
persons engaged in the business of conducting | 11 |
| riverboat gambling operations,
other than licensed managers | 12 |
| conducting riverboat gambling operations on behalf
of the | 13 |
| State, based on the adjusted gross receipts received by a | 14 |
| licensed
owner from gambling games authorized under this Act at | 15 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and | 17 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 19 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 21 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 23 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 25 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of |
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| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 3 |
| $200,000,000.
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| (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 5 |
| persons engaged
in the business of conducting riverboat | 6 |
| gambling operations, other than
licensed managers conducting | 7 |
| riverboat gambling operations on behalf of the
State, based on | 8 |
| the adjusted gross receipts received by a licensed owner from
| 9 |
| gambling games authorized under this Act at the following | 10 |
| rates:
| 11 |
| 15% of annual adjusted gross receipts up to and | 12 |
| including $25,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 14 |
| $25,000,000 but not
exceeding $37,500,000;
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| 32.5% of annual adjusted gross receipts in excess of | 16 |
| $37,500,000 but not
exceeding $50,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 18 |
| $50,000,000 but not
exceeding $75,000,000;
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| 45% of annual adjusted gross receipts in excess of | 20 |
| $75,000,000 but not
exceeding $100,000,000;
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| 50% of annual adjusted gross receipts in excess of | 22 |
| $100,000,000 but not
exceeding $250,000,000;
| 23 |
| 70% of annual adjusted gross receipts in excess of | 24 |
| $250,000,000.
| 25 |
| An amount equal to the amount of wagering taxes collected | 26 |
| under this
subsection (a-3) that are in addition to the amount |
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| of wagering taxes that
would have been collected if the | 2 |
| wagering tax rates under subsection (a-2)
were in effect shall | 3 |
| be paid into the Common School Fund.
| 4 |
| The privilege tax imposed under this subsection (a-3) shall | 5 |
| no longer be
imposed beginning on the earlier of (i) July 1, | 6 |
| 2005; (ii) the first date
after June 20, 2003 that riverboat | 7 |
| gambling operations are conducted
pursuant to a dormant | 8 |
| license; or (iii) the first day that riverboat gambling
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| operations are conducted under the authority of an owners | 10 |
| license that is in
addition to the 10 owners licenses initially | 11 |
| authorized under this Act.
For the purposes of this subsection | 12 |
| (a-3), the term "dormant license"
means an owners license that | 13 |
| is authorized by this Act under which no
riverboat gambling | 14 |
| operations are being conducted on June 20, 2003.
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| (a-4) Beginning on the first day on which the tax imposed | 16 |
| under
subsection (a-3) is no longer imposed, a privilege tax is | 17 |
| imposed on persons
engaged in the business of conducting | 18 |
| riverboat gambling operations, other
than licensed managers | 19 |
| conducting riverboat gambling operations on behalf of
the | 20 |
| State, based on the adjusted gross receipts received by a | 21 |
| licensed owner
from gambling games authorized under this Act at | 22 |
| the following rates:
| 23 |
| 15% of annual adjusted gross receipts up to and | 24 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 26 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 2 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 4 |
| $75,000,000 but not
exceeding $100,000,000;
| 5 |
| 37.5% of annual adjusted gross receipts in excess of | 6 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 8 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 10 |
| $200,000,000.
| 11 |
| (a-8) Riverboat gambling operations conducted by a | 12 |
| licensed manager on
behalf of the State are not subject to the | 13 |
| tax imposed under this Section.
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| (a-10) The taxes imposed by this Section shall be paid by | 15 |
| the licensed
owner to the Board not later than 3:00 o'clock | 16 |
| p.m. of the day after the day
when the wagers were made.
| 17 |
| (a-15) If the privilege tax imposed under subsection (a-3) | 18 |
| is no longer imposed pursuant to item (i) of the last paragraph | 19 |
| of subsection (a-3), then by June 15 of each year, each owners | 20 |
| licensee, other than an owners licensee that admitted 1,000,000 | 21 |
| persons or
fewer in calendar year 2004, must, in addition to | 22 |
| the payment of all amounts otherwise due under this Section, | 23 |
| pay to the Board a reconciliation payment in the amount, if | 24 |
| any, by which the licensed owner's base amount exceeds the | 25 |
| amount of net privilege tax paid by the licensed owner to the | 26 |
| Board in the then current State fiscal year. A licensed owner's |
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| net privilege tax obligation due for the balance of the State | 2 |
| fiscal year shall be reduced up to the total of the amount paid | 3 |
| by the licensed owner in its June 15 reconciliation payment. | 4 |
| The obligation imposed by this subsection (a-15) is binding on | 5 |
| any person, firm, corporation, or other entity that acquires an | 6 |
| ownership interest in any such owners license. The obligation | 7 |
| imposed under this subsection (a-15) terminates on the earliest | 8 |
| of: (i) July 1, 2007, (ii) the first day after the effective | 9 |
| date of this amendatory Act of the 94th General Assembly that | 10 |
| riverboat gambling operations are conducted pursuant to a | 11 |
| dormant license, (iii) the first day that riverboat gambling | 12 |
| operations are conducted under the authority of an owners | 13 |
| license that is in addition to the 10 owners licenses initially | 14 |
| authorized under this Act, or (iv) the first day that a | 15 |
| licensee under the Illinois Horse Racing Act of 1975 conducts | 16 |
| gaming operations with slot machines or other electronic gaming | 17 |
| devices. The Board must reduce the obligation imposed under | 18 |
| this subsection (a-15) by an amount the Board deems reasonable | 19 |
| for any of the following reasons: (A) an act or acts of God, | 20 |
| (B) an act of bioterrorism or terrorism or a bioterrorism or | 21 |
| terrorism threat that was investigated by a law enforcement | 22 |
| agency, or (C) a condition beyond the control of the owners | 23 |
| licensee that does not result from any act or omission by the | 24 |
| owners licensee or any of its agents and that poses a hazardous | 25 |
| threat to the health and safety of patrons. If an owners | 26 |
| licensee pays an amount in excess of its liability under this |
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| Section, the Board shall apply the overpayment to future | 2 |
| payments required under this Section. | 3 |
| For purposes of this subsection (a-15): | 4 |
| "Act of God" means an incident caused by the operation of | 5 |
| an extraordinary force that cannot be foreseen, that cannot be | 6 |
| avoided by the exercise of due care, and for which no person | 7 |
| can be held liable.
| 8 |
| "Base amount" means the following: | 9 |
| For a riverboat in Alton, $31,000,000.
| 10 |
| For a riverboat in East Peoria, $43,000,000.
| 11 |
| For the Empress riverboat in Joliet, $86,000,000.
| 12 |
| For a riverboat in Metropolis, $45,000,000.
| 13 |
| For the Harrah's riverboat in Joliet, $114,000,000.
| 14 |
| For a riverboat in Aurora, $86,000,000.
| 15 |
| For a riverboat in East St. Louis, $48,500,000.
| 16 |
| For a riverboat in Elgin, $198,000,000.
| 17 |
| "Dormant license" has the meaning ascribed to it in | 18 |
| subsection (a-3).
| 19 |
| "Net privilege tax" means all privilege taxes paid by a | 20 |
| licensed owner to the Board under this Section, less all | 21 |
| payments made from the State Gaming Fund pursuant to subsection | 22 |
| (b) of this Section. | 23 |
| The changes made to this subsection (a-15) by Public Act | 24 |
| 94-839 are intended to restate and clarify the intent of Public | 25 |
| Act 94-673 with respect to the amount of the payments required | 26 |
| to be made under this subsection by an owners licensee to the |
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| Board.
| 2 |
| (b) Until January 1, 1998, 25% of the tax revenue deposited | 3 |
| in the State
Gaming Fund under this Section shall be paid, | 4 |
| subject to appropriation by the
General Assembly, to the unit | 5 |
| of local government which is designated as the
home dock of the | 6 |
| riverboat. Beginning January 1, 1998, from the tax revenue
| 7 |
| deposited in the State Gaming Fund under this Section, an | 8 |
| amount equal to 5% of
adjusted gross receipts generated by a | 9 |
| riverboat shall be paid monthly, subject
to appropriation by | 10 |
| the General Assembly, to the unit of local government that
is | 11 |
| designated as the home dock of the riverboat. From the tax | 12 |
| revenue
deposited in the State Gaming Fund pursuant to | 13 |
| riverboat gambling operations
conducted by a licensed manager | 14 |
| on behalf of the State, an amount equal to 5%
of adjusted gross | 15 |
| receipts generated pursuant to those riverboat gambling
| 16 |
| operations shall be paid monthly,
subject to appropriation by | 17 |
| the General Assembly, to the unit of local
government that is | 18 |
| designated as the home dock of the riverboat upon which
those | 19 |
| riverboat gambling operations are conducted.
| 20 |
| (c) Appropriations, as approved by the General Assembly, | 21 |
| may be made
from the State Gaming Fund to the Department of | 22 |
| Revenue and the Department
of State Police for the | 23 |
| administration and enforcement of this Act, or to the
| 24 |
| Department of Human Services for the administration of programs | 25 |
| to treat
problem gambling.
| 26 |
| (c-5) Before May 26, 2006 (the effective date of Public Act |
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| 94-804) and beginning on the effective date of this amendatory | 2 |
| Act of the 95th General Assembly, unless any organization | 3 |
| licensee under the Illinois Horse Racing Act of 1975 begins to | 4 |
| operate a slot machine or video game of chance under the | 5 |
| Illinois Horse Racing Act of 1975 or this Act 2 years after May | 6 |
| 26, 2006 (the effective date of Public Act 94-804) , after the | 7 |
| payments required under subsections (b) and (c) have been
made, | 8 |
| an amount equal to 15% of the adjusted gross receipts of (1) an | 9 |
| owners
licensee that relocates pursuant to Section 11.2,
(2) an | 10 |
| owners licensee
conducting riverboat gambling operations
| 11 |
| pursuant to an
owners license that is initially issued after | 12 |
| June
25, 1999,
or (3) the first
riverboat gambling operations | 13 |
| conducted by a licensed manager on behalf of the
State under | 14 |
| Section 7.3,
whichever comes first, shall be paid from the | 15 |
| State
Gaming Fund into the Horse Racing Equity Fund.
| 16 |
| (c-10) Each year the General Assembly shall appropriate | 17 |
| from the General
Revenue Fund to the Education Assistance Fund | 18 |
| an amount equal to the amount
paid into the Horse Racing Equity | 19 |
| Fund pursuant to subsection (c-5) in the
prior calendar year.
| 20 |
| (c-15) After the payments required under subsections (b), | 21 |
| (c), and (c-5)
have been made, an amount equal to 2% of the | 22 |
| adjusted gross receipts of (1)
an owners licensee that | 23 |
| relocates pursuant to Section 11.2, (2) an owners
licensee | 24 |
| conducting riverboat gambling operations pursuant to
an
owners | 25 |
| license that is initially issued after June 25, 1999,
or (3) | 26 |
| the first
riverboat gambling operations conducted by a licensed |
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| manager on behalf of the
State under Section 7.3,
whichever | 2 |
| comes first, shall be paid, subject to appropriation
from the | 3 |
| General Assembly, from the State Gaming Fund to each home rule
| 4 |
| county with a population of over 3,000,000 inhabitants for the | 5 |
| purpose of
enhancing the county's criminal justice system.
| 6 |
| (c-20) Each year the General Assembly shall appropriate | 7 |
| from the General
Revenue Fund to the Education Assistance Fund | 8 |
| an amount equal to the amount
paid to each home rule county | 9 |
| with a population of over 3,000,000 inhabitants
pursuant to | 10 |
| subsection (c-15) in the prior calendar year.
| 11 |
| (c-25) After the payments required under subsections (b), | 12 |
| (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | 13 |
| the
adjusted gross receipts of (1) an owners licensee
that
| 14 |
| relocates pursuant to Section 11.2, (2) an
owners
licensee | 15 |
| conducting riverboat gambling operations pursuant to
an
owners | 16 |
| license
that is initially issued after June 25, 1999,
or (3) | 17 |
| the first
riverboat gambling operations conducted by a licensed | 18 |
| manager on behalf of the
State under Section 7.3,
whichever
| 19 |
| comes first,
shall be paid from the State
Gaming Fund to | 20 |
| Chicago State University.
| 21 |
| (d) From time to time, the
Board shall transfer the | 22 |
| remainder of the funds
generated by this Act into the Education
| 23 |
| Assistance Fund, created by Public Act 86-0018, of the State of | 24 |
| Illinois.
| 25 |
| (e) Nothing in this Act shall prohibit the unit of local | 26 |
| government
designated as the home dock of the riverboat from |
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| entering into agreements
with other units of local government | 2 |
| in this State or in other states to
share its portion of the | 3 |
| tax revenue.
| 4 |
| (f) To the extent practicable, the Board shall administer | 5 |
| and collect the
wagering taxes imposed by this Section in a | 6 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 7 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 8 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 9 |
| Penalty and Interest Act.
| 10 |
| (Source: P.A. 94-673, eff. 8-23-05; 94-804, eff. 5-26-06; | 11 |
| 94-839, eff. 6-6-06; 95-331, eff. 8-21-07.)
| 12 |
| Section 99. Effective date. This Act takes effect upon | 13 |
| becoming law.
|
|