Full Text of HB1271 94th General Assembly
HB1271 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB1271
Introduced 2/9/2005, by Rep. Wyvetter H. Younge SYNOPSIS AS INTRODUCED: |
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30 ILCS 105/5.640 new |
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230 ILCS 10/13 |
from Ch. 120, par. 2413 |
230 ILCS 10/13.2 new |
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230 ILCS 10/23 |
from Ch. 120, par. 2423 |
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Amends the State Finance Act to create the Depressed Municipalities Fund.
Amends the Riverboat Gambling Act. Imposes a supplemental tax of 0.5% of
adjusted
gross receipts on licensees. Provides that the moneys shall be paid into the
Depressed
Municipalities Fund and paid to certain low-income municipalities for
infrastructure
improvement projects. Effective immediately.
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A BILL FOR
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HB1271 |
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LRB094 09263 AMC 39497 b |
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| AN ACT concerning gaming.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The State Finance Act is amended by adding | 5 |
| Section
5.640 as follows:
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| (30 ILCS 105/5.640 new)
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| Sec. 5.640. The Depressed Municipalities Fund.
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| Section 10. The Riverboat Gambling Act is amended by | 9 |
| changing Sections 13 and
23 and adding Section 13.2 as follows:
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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 | 13 |
| gross
receipts received from gambling games authorized under | 14 |
| this Act at the rate of
20%.
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| (a-1) From January 1, 1998 until July 1, 2002, a privilege | 16 |
| tax is
imposed on persons engaged in the business of conducting | 17 |
| riverboat gambling
operations, based on the adjusted gross | 18 |
| receipts received by a licensed owner
from gambling games | 19 |
| authorized under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and | 21 |
| including $25,000,000;
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| 20% of annual adjusted gross receipts in excess of | 23 |
| $25,000,000 but not
exceeding $50,000,000;
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| 25% of annual adjusted gross receipts in excess of | 25 |
| $50,000,000 but not
exceeding $75,000,000;
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| 30% of annual adjusted gross receipts in excess of | 27 |
| $75,000,000 but not
exceeding $100,000,000;
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| 35% of annual adjusted gross receipts in excess of | 29 |
| $100,000,000.
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| (a-2) From July 1, 2002 until July 1, 2003, a privilege tax |
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HB1271 |
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LRB094 09263 AMC 39497 b |
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| is imposed on
persons engaged in the business of conducting | 2 |
| riverboat gambling operations,
other than licensed managers | 3 |
| conducting riverboat gambling operations on behalf
of the | 4 |
| State, based on the adjusted gross receipts received by a | 5 |
| licensed
owner from gambling games authorized under this Act at | 6 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and | 8 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 10 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 12 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 14 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 16 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 18 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 20 |
| $200,000,000.
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| (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 22 |
| persons engaged
in the business of conducting riverboat | 23 |
| gambling operations, other than
licensed managers conducting | 24 |
| riverboat gambling operations on behalf of the
State, based on | 25 |
| the adjusted gross receipts received by a licensed owner from
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| gambling games authorized under this Act at the following | 27 |
| rates:
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| 15% of annual adjusted gross receipts up to and | 29 |
| including $25,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 31 |
| $25,000,000 but not
exceeding $37,500,000;
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| 32.5% of annual adjusted gross receipts in excess of | 33 |
| $37,500,000 but not
exceeding $50,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 35 |
| $50,000,000 but not
exceeding $75,000,000;
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| 45% of annual adjusted gross receipts in excess of |
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HB1271 |
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| $75,000,000 but not
exceeding $100,000,000;
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| 50% of annual adjusted gross receipts in excess of | 3 |
| $100,000,000 but not
exceeding $250,000,000;
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| 70% of annual adjusted gross receipts in excess of | 5 |
| $250,000,000.
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| An amount equal to the amount of wagering taxes collected | 7 |
| under this
subsection (a-3) that are in addition to the amount | 8 |
| of wagering taxes that
would have been collected if the | 9 |
| wagering tax rates under subsection (a-2)
were in effect shall | 10 |
| be paid into the Common School Fund.
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| The privilege tax imposed under this subsection (a-3) shall | 12 |
| no longer be
imposed beginning on the earlier of (i) July 1, | 13 |
| 2005; (ii) the first date
after June 20, 2003
the effective | 14 |
| date of this amendatory Act of the
93rd General Assembly that | 15 |
| riverboat gambling operations are conducted
pursuant to a | 16 |
| dormant license; or (iii) the first day that riverboat gambling
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| operations are conducted under the authority of an owners | 18 |
| license that is in
addition to the 10 owners licenses initially | 19 |
| authorized under this Act.
For the purposes of this subsection | 20 |
| (a-3), the term "dormant license"
means an owners license that | 21 |
| is authorized by this Act under which no
riverboat gambling | 22 |
| operations are being conducted on June 20, 2003
the effective | 23 |
| date of this amendatory Act of the 93rd General Assembly .
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| (a-4) Beginning on the first day on which the tax imposed | 25 |
| under
subsection (a-3) is no longer imposed, a privilege tax is | 26 |
| imposed on persons
engaged in the business of conducting | 27 |
| riverboat gambling operations, other
than licensed managers | 28 |
| conducting riverboat gambling operations on behalf of
the | 29 |
| State, based on the adjusted gross receipts received by a | 30 |
| licensed owner
from gambling games authorized under this Act at | 31 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and | 33 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 35 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of |
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| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 3 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 5 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 7 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 9 |
| $200,000,000.
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| (a-8) Riverboat gambling operations conducted by a | 11 |
| licensed manager on
behalf of the State are not subject to the | 12 |
| tax imposed under this Section.
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| (a-10) The taxes imposed by this Section shall be paid by | 14 |
| the licensed
owner to the Board not later than 3:00 o'clock | 15 |
| p.m. of the day after the day
when the wagers were made.
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| (b) Until January 1, 1998, 25% of the tax revenue deposited | 17 |
| in the State
Gaming Fund under this Section shall be paid, | 18 |
| subject to appropriation by the
General Assembly, to the unit | 19 |
| of local government which is designated as the
home dock of the | 20 |
| riverboat. Beginning January 1, 1998, from the tax revenue
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| deposited in the State Gaming Fund under this Section, an | 22 |
| amount equal to 5% of
adjusted gross receipts generated by a | 23 |
| riverboat shall be paid monthly, subject
to appropriation by | 24 |
| the General Assembly, to the unit of local government that
is | 25 |
| designated as the home dock of the riverboat. From the tax | 26 |
| revenue
deposited in the State Gaming Fund pursuant to | 27 |
| riverboat gambling operations
conducted by a licensed manager | 28 |
| on behalf of the State, an amount equal to 5%
of adjusted gross | 29 |
| receipts generated pursuant to those riverboat gambling
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| operations shall be paid monthly,
subject to appropriation by | 31 |
| the General Assembly, to the unit of local
government that is | 32 |
| designated as the home dock of the riverboat upon which
those | 33 |
| riverboat gambling operations are conducted.
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| (c) Appropriations, as approved by the General Assembly, | 35 |
| may be made
from the State Gaming Fund to the Department of | 36 |
| Revenue and the Department
of State Police for the |
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| administration and enforcement of this Act, or to the
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| Department of Human Services for the administration of programs | 3 |
| to treat
problem gambling.
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| (c-5) After the payments required under subsections (b) and | 5 |
| (c) have been
made, an amount equal to 15% of the adjusted | 6 |
| gross receipts of (1) an owners
licensee that relocates | 7 |
| pursuant to Section 11.2,
(2) an owners licensee
license
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| conducting riverboat gambling operations
pursuant to an
owners | 9 |
| license that is initially issued after June
25, 1999,
or (3) | 10 |
| the first
riverboat gambling operations conducted by a licensed | 11 |
| manager on behalf of the
State under Section 7.3
7.2 ,
whichever | 12 |
| comes first, shall be paid from the State
Gaming Fund into the | 13 |
| Horse Racing Equity Fund.
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| (c-10) Each year the General Assembly shall appropriate | 15 |
| from the General
Revenue Fund to the Education Assistance Fund | 16 |
| an amount equal to the amount
paid into the Horse Racing Equity | 17 |
| Fund pursuant to subsection (c-5) in the
prior calendar year.
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| (c-15) After the payments required under subsections (b), | 19 |
| (c), and (c-5)
have been made, an amount equal to 2% of the | 20 |
| adjusted gross receipts of (1)
an owners licensee that | 21 |
| relocates pursuant to Section 11.2, (2) an owners
licensee | 22 |
| conducting riverboat gambling operations pursuant to
an
owners | 23 |
| license that is initially issued after June 25, 1999,
or (3) | 24 |
| the first
riverboat gambling operations conducted by a licensed | 25 |
| manager on behalf of the
State under Section 7.3
7.2 ,
whichever | 26 |
| comes first, shall be paid, subject to appropriation
from the | 27 |
| General Assembly, from the State Gaming Fund to each home rule
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| county with a population of over 3,000,000 inhabitants for the | 29 |
| purpose of
enhancing the county's criminal justice system.
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| (c-20) Each year the General Assembly shall appropriate | 31 |
| from the General
Revenue Fund to the Education Assistance Fund | 32 |
| an amount equal to the amount
paid to each home rule county | 33 |
| with a population of over 3,000,000 inhabitants
pursuant to | 34 |
| subsection (c-15) in the prior calendar year.
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| (c-25) After the payments required under subsections (b), | 36 |
| (c), (c-5) and
(c-15) have been made, an amount equal to 2% of |
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| the
adjusted gross receipts of (1) an owners licensee
license
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| that
relocates pursuant to Section 11.2, (2) an
owners
licensee
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| license conducting riverboat gambling operations pursuant to
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| an
owners license
that is initially issued after June 25, 1999,
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| or (3) the first
riverboat gambling operations conducted by a | 6 |
| licensed manager on behalf of the
State under Section 7.3
7.2 ,
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| whichever
comes first,
shall be paid from the State
Gaming Fund | 8 |
| to Chicago State University.
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| (d) From time to time, the
Board shall transfer the | 10 |
| remainder of the funds
generated by this Act , except the tax | 11 |
| revenue generated pursuant to Section
13.2, into the Education
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| Assistance Fund, created by Public Act 86-0018, of the State of | 13 |
| Illinois.
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| (e) Nothing in this Act shall prohibit the unit of local | 15 |
| government
designated as the home dock of the riverboat from | 16 |
| entering into agreements
with other units of local government | 17 |
| in this State or in other states to
share its portion of the | 18 |
| tax revenue.
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| (f) To the extent practicable, the Board shall administer | 20 |
| and collect the
wagering taxes imposed by this Section in a | 21 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 22 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 23 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 24 |
| Penalty and Interest Act.
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| (Source: P.A. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, | 26 |
| eff.
6-20-03; revised 1-28-04.)
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| (230 ILCS 10/13.2 new)
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| Sec. 13.2. Supplemental tax. | 29 |
| (a) Beginning January 1, 2006, there is imposed a | 30 |
| supplemental tax on the
adjusted gross receipts of each | 31 |
| licensed owner conducting gambling
operations under this Act at | 32 |
| the rate of 0.5% of adjusted gross receipts. The
tax imposed | 33 |
| under this Section shall be due and payable on the last day of
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| April next following the end of the calendar year. The State | 35 |
| Treasurer shall
have a lien against the property constituting |
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| the riverboats and on-shore
facilities owned by a licensee for | 2 |
| the amount of any tax not paid when due.
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| (b) Each licensee shall pay to the State Treasurer on or | 4 |
| before the 15th day
of the
first, fourth, seventh, and tenth | 5 |
| months of each year as partial payments of
the
supplemental tax | 6 |
| imposed under subsection (a) an amount equal to 0.25% of
the | 7 |
| estimated gross receipts for the 3-month period immediately | 8 |
| preceding the
first day of those months. The moneys received | 9 |
| from a licensee shall be
placed in that licensee's special | 10 |
| account within the Depressed Municipalities
Fund, which is | 11 |
| hereby created as a Special Fund in the State Treasury.
Moneys | 12 |
| in an account in the Fund shall be paid to municipalities that | 13 |
| are (1)
located in the county where the riverboat that paid | 14 |
| into that account docks or
in a county that is contiguous to | 15 |
| that county, and (2) in the bottom
10% in per capita income in | 16 |
| that group of counties. Moneys paid to a
municipality pursuant | 17 |
| to this subsection (b) shall be used for infrastructure
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| improvement projects within that municipality.
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| (c) If a licensee fails to pay the amount due or underpays | 20 |
| by an
unjustifiable
amount, the Gaming Board shall impose a | 21 |
| fine of 5% of the amount due or of
the underpayment, as the | 22 |
| case may be, for each month or portion of a month
the licensee | 23 |
| is in default of payment, up to 25% of the amount in default. | 24 |
| Any
fine imposed upon a licensee shall be paid into that | 25 |
| licensee's account within
the Depressed Municipalities Fund.
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| (230 ILCS 10/23) (from Ch. 120, par. 2423)
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| Sec. 23. The State Gaming Fund. On or after the effective | 28 |
| date of
this Act, all of the fees and taxes collected pursuant | 29 |
| to
subsections of this Act , except tax revenue collected | 30 |
| pursuant to
Section 13.2, shall be deposited into the State | 31 |
| Gaming Fund, a
special fund in the State Treasury, which is | 32 |
| hereby created. The adjusted
gross receipts of any riverboat | 33 |
| gambling operations conducted by a licensed
manager on behalf | 34 |
| of the State remaining after the payment of the fees and
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| expenses of the licensed manager shall be deposited into the |
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| State Gaming
Fund. Fines and
penalties collected pursuant to | 2 |
| this Act shall be deposited into the
Education Assistance Fund, | 3 |
| created by Public Act 86-0018, of the State of
Illinois.
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| (Source: P.A. 93-28, eff. 6-20-03.)
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| Section 99. Effective date. This Act takes effect upon | 6 |
| becoming law. |
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