Full Text of SB0735 96th General Assembly
SB0735eng 96TH 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, | 3 |
| represented in the General Assembly:
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| Section 5. The Illinois Horse Racing Act of 1975 is amended | 5 |
| by changing Section 27 as follows: | 6 |
| (230 ILCS 5/27) (from Ch. 8, par. 37-27) | 7 |
| Sec. 27. (a) In addition to the organization license fee | 8 |
| provided
by this Act, until January 1, 2000, a
graduated | 9 |
| privilege tax is hereby
imposed for conducting
the pari-mutuel | 10 |
| system of wagering permitted under this
Act. Until January 1, | 11 |
| 2000, except as provided in subsection (g) of
Section 27 of | 12 |
| this Act, all of
the breakage of each racing day held by any | 13 |
| licensee in the State shall be paid
to the State.
Until January | 14 |
| 1, 2000, such daily graduated privilege tax shall be paid by
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| the
licensee from the amount permitted to be retained under | 16 |
| this Act.
Until January 1, 2000, each day's
graduated privilege | 17 |
| tax, breakage, and Horse Racing Tax Allocation
funds shall be | 18 |
| remitted to the Department of Revenue within 48 hours after the
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| close of the racing day upon which it is assessed or within | 20 |
| such other time as
the Board prescribes. The privilege tax | 21 |
| hereby imposed, until January
1, 2000, shall be a flat tax at
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| the rate of 2% of the daily pari-mutuel handle except as | 23 |
| provided in Section
27.1. |
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| In addition, every organization licensee, except as
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| provided in Section 27.1 of this Act, which conducts multiple
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| wagering shall pay, until January 1, 2000,
as a privilege tax | 4 |
| on multiple
wagers an amount
equal to 1.25% of all moneys | 5 |
| wagered each day on such multiple wagers,
plus an additional | 6 |
| amount equal to 3.5% of the amount wagered each day on any
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| other multiple wager which involves a single
betting interest | 8 |
| on 3 or more horses. The licensee shall remit the amount of
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| such taxes to the Department of Revenue within 48 hours after | 10 |
| the close of
the racing day on which it is assessed or within | 11 |
| such other time as the Board
prescribes. | 12 |
| This subsection (a) shall be inoperative and of no force | 13 |
| and effect on and
after January 1, 2000. | 14 |
| (a-5) Beginning on January 1, 2000, a
flat
pari-mutuel tax | 15 |
| at the rate of 1.5% of
the daily
pari-mutuel handle is imposed | 16 |
| at all pari-mutuel wagering facilities and on advance deposit | 17 |
| wagering from a location other than a wagering facility, except | 18 |
| as otherwise provided for in this subsection (a-5). In addition | 19 |
| to the pari-mutuel tax imposed on advance deposit wagering | 20 |
| pursuant to this subsection (a-5), an additional pari-mutuel | 21 |
| tax at the rate of 0.25% shall be imposed on advance deposit | 22 |
| wagering, the amount of which shall not exceed $250,000 in each | 23 |
| calendar year. The additional 0.25% pari-mutuel tax imposed on | 24 |
| advance deposit wagering by this amendatory Act of the 96th | 25 |
| General Assembly shall be deposited into the Quarter Horse | 26 |
| Purse Fund, which shall be created as a non-appropriated trust |
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| fund administered by the Board for grants to thoroughbred | 2 |
| organization licensees for payment of purses for quarter horse | 3 |
| races conducted by the organization licensee. Thoroughbred | 4 |
| organization licensees may petition the Board to conduct | 5 |
| quarter horse racing and receive purse grants from the Quarter | 6 |
| Horse Purse Fund. The Board shall have complete discretion in | 7 |
| distributing the Quarter Horse Purse Fund to the petitioning | 8 |
| organization licensees. Beginning on the effective date of this | 9 |
| amendatory Act of the 96th General Assembly this amendatory Act | 10 |
| of the 94th General Assembly and until moneys deposited | 11 |
| pursuant to Section 54 are distributed and received, a | 12 |
| pari-mutuel tax at the rate of 0.75% 0.25% of the daily | 13 |
| pari-mutuel handle is imposed at a pari-mutuel facility whose | 14 |
| license is derived from a track located in a county that | 15 |
| borders the Mississippi River and conducted live racing in the | 16 |
| previous year. After moneys deposited pursuant to Section 54 | 17 |
| are distributed and received, a pari-mutuel tax at the rate of | 18 |
| 1.5% of the daily pari-mutuel handle is imposed at a | 19 |
| pari-mutuel facility whose license is derived from a track | 20 |
| located in a county that borders the Mississippi River and | 21 |
| conducted live racing in the previous year. The pari-mutuel tax | 22 |
| imposed by this subsection (a-5)
shall be remitted to the | 23 |
| Department of
Revenue within 48 hours after the close of the | 24 |
| racing day upon which it is
assessed or within such other time | 25 |
| as the Board prescribes. | 26 |
| (b) On or before December 31, 1999, in
the event that any |
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| organization
licensee conducts
2 separate programs
of races on | 2 |
| any day, each such program shall be considered a separate
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| racing day for purposes of determining the daily handle and | 4 |
| computing
the privilege tax on such daily handle as provided in | 5 |
| subsection (a) of
this Section. | 6 |
| (c) Licensees shall at all times keep accurate
books
and | 7 |
| records of all monies wagered on each day of a race meeting and | 8 |
| of
the taxes paid to the Department of Revenue under the | 9 |
| provisions of this
Section. The Board or its duly authorized | 10 |
| representative or
representatives shall at all reasonable | 11 |
| times have access to such
records for the purpose of examining | 12 |
| and checking the same and
ascertaining whether the proper | 13 |
| amount of taxes is being paid as
provided. The Board shall | 14 |
| require verified reports and a statement of
the total of all | 15 |
| monies wagered daily at each wagering facility upon which
the | 16 |
| taxes are assessed and may prescribe forms upon which such | 17 |
| reports
and statement shall be made. | 18 |
| (d) Any licensee failing or refusing to pay the amount
of | 19 |
| any tax due under this Section shall be guilty of a business | 20 |
| offense
and upon conviction shall be fined not more than $5,000 | 21 |
| in addition to
the amount found due as tax under this Section. | 22 |
| Each day's violation
shall constitute a separate offense. All | 23 |
| fines paid into Court by a licensee hereunder shall be | 24 |
| transmitted and paid over by
the Clerk of the Court to the | 25 |
| Board. | 26 |
| (e) No other license fee, privilege tax, excise tax, or
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| racing fee, except as provided in this Act, shall be assessed | 2 |
| or
collected from any such licensee by the State. | 3 |
| (f) No other license fee, privilege tax, excise tax or | 4 |
| racing fee shall be
assessed or collected from any such | 5 |
| licensee by units of local government
except as provided in | 6 |
| paragraph 10.1 of subsection (h) and subsection (f) of
Section | 7 |
| 26 of this Act. However, any municipality that has a Board | 8 |
| licensed
horse race meeting at a race track wholly within its | 9 |
| corporate boundaries or a
township that has a Board licensed | 10 |
| horse race meeting at a race track wholly
within the | 11 |
| unincorporated area of the township may charge a local
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| amusement tax not to exceed 10˘ per admission to such horse | 13 |
| race meeting
by the enactment of an ordinance. However, any | 14 |
| municipality or county
that has a Board licensed inter-track | 15 |
| wagering location facility wholly
within its corporate | 16 |
| boundaries may each impose an admission fee not
to exceed $1.00 | 17 |
| per admission to such inter-track wagering location facility,
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| so that a total of not more than $2.00 per admission may be | 19 |
| imposed.
Except as provided in subparagraph (g) of Section 27 | 20 |
| of this Act, the
inter-track wagering location licensee shall | 21 |
| collect any and all such fees
and within 48 hours remit the | 22 |
| fees to the Board, which shall, pursuant to
rule, cause the | 23 |
| fees to be distributed to the county or municipality. | 24 |
| (g) Notwithstanding any provision in this Act to the | 25 |
| contrary, if in any
calendar year the total taxes and fees | 26 |
| required to be collected from
licensees and distributed under |
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| this Act to all State and local governmental
authorities | 2 |
| exceeds the amount of such taxes and fees distributed to each | 3 |
| State
and local governmental authority to which each State and | 4 |
| local governmental
authority was entitled under this Act for | 5 |
| calendar year 1994, then the first
$11 million of that excess | 6 |
| amount shall be allocated at the earliest possible
date for | 7 |
| distribution as purse money for the succeeding calendar year.
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| Upon reaching the 1994 level, and until the excess amount of | 9 |
| taxes and fees
exceeds $11 million, the Board shall direct all | 10 |
| licensees to cease paying the
subject taxes and fees and the | 11 |
| Board shall direct all licensees to allocate any such excess | 12 |
| amount for purses as
follows: | 13 |
| (i) the excess amount shall be initially divided | 14 |
| between thoroughbred and
standardbred purses based on the | 15 |
| thoroughbred's and standardbred's respective
percentages | 16 |
| of total Illinois live wagering in calendar year 1994; | 17 |
| (ii) each thoroughbred and standardbred organization | 18 |
| licensee issued an
organization licensee in that | 19 |
| succeeding allocation year shall
be
allocated an amount | 20 |
| equal to the product of its percentage of total
Illinois
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| live thoroughbred or standardbred wagering in calendar | 22 |
| year 1994 (the total to
be determined based on the sum of | 23 |
| 1994 on-track wagering for all organization
licensees | 24 |
| issued organization licenses in both the allocation year | 25 |
| and the
preceding year) multiplied by
the total amount | 26 |
| allocated for standardbred or thoroughbred purses, |
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| provided
that the first $1,500,000 of the amount allocated | 2 |
| to standardbred
purses under item (i) shall be allocated to | 3 |
| the Department of
Agriculture to be expended with the | 4 |
| assistance and advice of the Illinois
Standardbred | 5 |
| Breeders Funds Advisory Board for the purposes listed in
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| subsection (g) of Section 31 of this Act, before the amount | 7 |
| allocated to
standardbred purses under item (i) is | 8 |
| allocated to standardbred
organization licensees in the | 9 |
| succeeding allocation year. | 10 |
| To the extent the excess amount of taxes and fees to be | 11 |
| collected and
distributed to State and local governmental | 12 |
| authorities exceeds $11 million,
that excess amount shall be | 13 |
| collected and distributed to State and local
authorities as | 14 |
| provided for under this Act. | 15 |
| (Source: P.A. 96-762, eff. 8-25-09.)
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| Section 99. Effective date. This Act takes effect upon | 17 |
| becoming law.
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