Full Text of SB1937 96th General Assembly
SB1937sam001 96TH GENERAL ASSEMBLY
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Sen. Terry Link
Filed: 3/6/2009
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| AMENDMENT TO SENATE BILL 1937
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| AMENDMENT NO. ______. Amend Senate Bill 1937 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Riverboat Gambling Act is amended by | 5 |
| changing Sections 12 and 13 as follows:
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| (230 ILCS 10/12) (from Ch. 120, par. 2412)
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| Sec. 12. Admission tax; fees.
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| (a) A tax is hereby imposed upon admissions to riverboats | 9 |
| operated by
licensed owners authorized pursuant to this Act. | 10 |
| Until July 1, 2002, the
rate is $2 per person admitted. From | 11 |
| July 1, 2002 until
July 1, 2003, the rate is $3 per person | 12 |
| admitted.
From July 1, 2003 until the effective date of this | 13 |
| amendatory Act of the 94th General Assembly, for a licensee | 14 |
| that admitted 1,000,000 persons or
fewer in the previous | 15 |
| calendar year, the rate is $3 per person admitted; for a
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| licensee that admitted more than 1,000,000 but no more than |
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| 2,300,000 persons
in the previous calendar year, the rate is $4 | 2 |
| per person admitted; and for
a licensee that admitted more than | 3 |
| 2,300,000 persons in the previous calendar
year, the rate is $5 | 4 |
| per person admitted.
Beginning on the effective date of this | 5 |
| amendatory Act of the 94th General Assembly, for a licensee | 6 |
| that admitted 1,000,000 persons or
fewer in calendar year 2004, | 7 |
| the rate is $2 per person admitted, and for all other
licensees | 8 |
| the rate is $3 per person admitted.
This admission tax is | 9 |
| imposed upon the
licensed owner conducting gambling. If the | 10 |
| licensed owner of a riverboat in operation on January 1, 2009 | 11 |
| has a capital project of at least $75,000,000 that is approved | 12 |
| by the Board in calendar years 2006 through 2009, then no | 13 |
| admissions tax is imposed on admissions to that riverboat.
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| (1) The admission tax shall be paid for each admission, | 15 |
| except that a person who exits a riverboat gambling | 16 |
| facility and reenters that riverboat gambling facility | 17 |
| within the same gaming day shall be subject only to the | 18 |
| initial admission tax.
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| (2) (Blank).
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| (3) The riverboat licensee may issue tax-free passes to
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| actual and necessary officials and employees of the | 22 |
| licensee or other
persons actually working on the | 23 |
| riverboat.
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| (4) The number and issuance of tax-free passes is | 25 |
| subject to the rules
of the Board, and a list of all | 26 |
| persons to whom the tax-free passes are
issued shall be |
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| filed with the Board.
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| (a-5) A fee is hereby imposed upon admissions operated by | 3 |
| licensed
managers on behalf of the State pursuant to Section | 4 |
| 7.3 at the rates provided
in
this subsection (a-5). For a | 5 |
| licensee that
admitted 1,000,000 persons or fewer in the | 6 |
| previous calendar year, the rate is
$3 per person admitted; for | 7 |
| a licensee that admitted more than 1,000,000 but no
more than | 8 |
| 2,300,000 persons
in the previous calendar year, the rate is $4 | 9 |
| per person admitted; and for
a licensee that admitted more than | 10 |
| 2,300,000 persons in the previous calendar
year, the rate is $5 | 11 |
| per person admitted.
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| (1) The admission fee shall be paid for each admission.
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| (2) (Blank).
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| (3) The licensed manager may issue fee-free passes to | 15 |
| actual and necessary
officials and employees of the manager | 16 |
| or other persons actually working on the
riverboat.
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| (4) The number and issuance of fee-free passes is | 18 |
| subject to the rules
of the Board, and a list of all | 19 |
| persons to whom the fee-free passes are
issued shall be | 20 |
| filed with the Board.
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| (b) From the tax imposed under subsection (a) and the fee | 22 |
| imposed under
subsection (a-5), a municipality shall receive | 23 |
| from the State $1 for each
person embarking on a riverboat | 24 |
| docked within the municipality, and a county
shall receive $1 | 25 |
| for each person embarking on a riverboat docked within the
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| county but outside the boundaries of any municipality. The |
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| municipality's or
county's share shall be collected by the | 2 |
| Board on behalf of the State and
remitted quarterly by the | 3 |
| State, subject to appropriation, to the treasurer of
the unit | 4 |
| of local government for deposit in the general fund.
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| (c) The licensed owner shall pay the entire admission tax | 6 |
| to the Board and
the licensed manager shall pay the entire | 7 |
| admission fee to the Board.
Such payments shall be made daily. | 8 |
| Accompanying each payment shall be a
return on forms provided | 9 |
| by the Board which shall include other
information regarding | 10 |
| admissions as the Board may require. Failure to
submit either | 11 |
| the payment or the return within the specified time may
result | 12 |
| in suspension or revocation of the owners or managers license.
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| (d) The Board shall administer and collect the admission | 14 |
| tax imposed by
this Section, to the extent practicable, in a | 15 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 16 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the | 17 |
| Retailers' Occupation Tax Act and
Section 3-7 of the Uniform | 18 |
| Penalty and Interest Act.
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| (Source: P.A. 94-673, eff. 8-23-05; 95-663, eff. 10-11-07.)
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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 | 23 |
| gross
receipts received from gambling games authorized under | 24 |
| this Act at the rate of
20%.
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| (a-1) From January 1, 1998 until July 1, 2002, a privilege |
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| tax is
imposed on persons engaged in the business of conducting | 2 |
| riverboat gambling
operations, based on the adjusted gross | 3 |
| receipts received by a licensed owner
from gambling games | 4 |
| authorized under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and | 6 |
| including $25,000,000;
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| 20% of annual adjusted gross receipts in excess of | 8 |
| $25,000,000 but not
exceeding $50,000,000;
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| 25% of annual adjusted gross receipts in excess of | 10 |
| $50,000,000 but not
exceeding $75,000,000;
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| 30% of annual adjusted gross receipts in excess of | 12 |
| $75,000,000 but not
exceeding $100,000,000;
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| 35% of annual adjusted gross receipts in excess of | 14 |
| $100,000,000.
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| (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 16 |
| is imposed on
persons engaged in the business of conducting | 17 |
| riverboat gambling operations,
other than licensed managers | 18 |
| conducting riverboat gambling operations on behalf
of the | 19 |
| State, based on the adjusted gross receipts received by a | 20 |
| licensed
owner from gambling games authorized under this Act at | 21 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and | 23 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 25 |
| $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-3) Beginning July 1, 2003, a privilege tax is imposed on | 11 |
| persons engaged
in the business of conducting riverboat | 12 |
| gambling operations, other than
licensed managers conducting | 13 |
| riverboat gambling operations on behalf of the
State, based on | 14 |
| the adjusted gross receipts received by a licensed owner from
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| gambling games authorized under this Act at the following | 16 |
| rates:
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| 15% of annual adjusted gross receipts up to and | 18 |
| including $25,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 20 |
| $25,000,000 but not
exceeding $37,500,000;
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| 32.5% of annual adjusted gross receipts in excess of | 22 |
| $37,500,000 but not
exceeding $50,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 24 |
| $50,000,000 but not
exceeding $75,000,000;
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| 45% of annual adjusted gross receipts in excess of | 26 |
| $75,000,000 but not
exceeding $100,000,000;
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| 50% of annual adjusted gross receipts in excess of | 2 |
| $100,000,000 but not
exceeding $250,000,000;
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| 70% of annual adjusted gross receipts in excess of | 4 |
| $250,000,000.
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| An amount equal to the amount of wagering taxes collected | 6 |
| under this
subsection (a-3) that are in addition to the amount | 7 |
| of wagering taxes that
would have been collected if the | 8 |
| wagering tax rates under subsection (a-2)
were in effect shall | 9 |
| be paid into the Common School Fund.
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| The privilege tax imposed under this subsection (a-3) shall | 11 |
| no longer be
imposed beginning on the earlier of (i) July 1, | 12 |
| 2005; (ii) the first date
after June 20, 2003 that riverboat | 13 |
| gambling operations are conducted
pursuant to a dormant | 14 |
| license; or (iii) the first day that riverboat gambling
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| operations are conducted under the authority of an owners | 16 |
| license that is in
addition to the 10 owners licenses initially | 17 |
| authorized under this Act.
For the purposes of this subsection | 18 |
| (a-3), the term "dormant license"
means an owners license that | 19 |
| is authorized by this Act under which no
riverboat gambling | 20 |
| operations are being conducted on June 20, 2003.
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| (a-4) Beginning on the first day on which the tax imposed | 22 |
| under
subsection (a-3) is no longer imposed, a privilege tax is | 23 |
| imposed on persons
engaged in the business of conducting | 24 |
| riverboat gambling operations, other
than licensed managers | 25 |
| conducting riverboat gambling operations on behalf of
the | 26 |
| State, based on the adjusted gross receipts received by a |
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| licensed owner
from gambling games authorized under this Act at | 2 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and | 4 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 6 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 8 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 10 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 12 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 14 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 16 |
| $200,000,000.
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| (a-5) If no admissions tax is imposed on admissions to a | 18 |
| riverboat under Section 12, then in addition to any other tax | 19 |
| imposed under this Section, a privilege tax of 1% of adjusted | 20 |
| gross receipts is imposed on that riverboat, the proceeds of | 21 |
| which shall be paid monthly,
subject to appropriation by the | 22 |
| General Assembly, to the unit of local
government that is | 23 |
| designated as the home dock of the riverboat upon which
those | 24 |
| riverboat gambling operations are conducted. | 25 |
| (a-8) Riverboat gambling operations conducted by a | 26 |
| licensed manager on
behalf of the State are not subject to the |
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| tax imposed under this Section.
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| (a-10) The taxes imposed by this Section shall be paid by | 3 |
| the licensed
owner to the Board not later than 3:00 o'clock | 4 |
| p.m. of the day after the day
when the wagers were made.
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| (a-15) If the privilege tax imposed under subsection (a-3) | 6 |
| is no longer imposed pursuant to item (i) of the last paragraph | 7 |
| of subsection (a-3), then by June 15 of each year, each owners | 8 |
| licensee, other than an owners licensee that admitted 1,000,000 | 9 |
| persons or
fewer in calendar year 2004, must, in addition to | 10 |
| the payment of all amounts otherwise due under this Section, | 11 |
| pay to the Board a reconciliation payment in the amount, if | 12 |
| any, by which the licensed owner's base amount exceeds the | 13 |
| amount of net privilege tax paid by the licensed owner to the | 14 |
| Board in the then current State fiscal year. A licensed owner's | 15 |
| net privilege tax obligation due for the balance of the State | 16 |
| fiscal year shall be reduced up to the total of the amount paid | 17 |
| by the licensed owner in its June 15 reconciliation payment. | 18 |
| The obligation imposed by this subsection (a-15) is binding on | 19 |
| any person, firm, corporation, or other entity that acquires an | 20 |
| ownership interest in any such owners license. The obligation | 21 |
| imposed under this subsection (a-15) terminates on the earliest | 22 |
| of: (i) July 1, 2007, (ii) the first day after the effective | 23 |
| date of this amendatory Act of the 94th General Assembly that | 24 |
| riverboat gambling operations are conducted pursuant to a | 25 |
| dormant license, (iii) the first day that riverboat gambling | 26 |
| operations are conducted under the authority of an owners |
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| license that is in addition to the 10 owners licenses initially | 2 |
| authorized under this Act, or (iv) the first day that a | 3 |
| licensee under the Illinois Horse Racing Act of 1975 conducts | 4 |
| gaming operations with slot machines or other electronic gaming | 5 |
| devices. The Board must reduce the obligation imposed under | 6 |
| this subsection (a-15) by an amount the Board deems reasonable | 7 |
| for any of the following reasons: (A) an act or acts of God, | 8 |
| (B) an act of bioterrorism or terrorism or a bioterrorism or | 9 |
| terrorism threat that was investigated by a law enforcement | 10 |
| agency, or (C) a condition beyond the control of the owners | 11 |
| licensee that does not result from any act or omission by the | 12 |
| owners licensee or any of its agents and that poses a hazardous | 13 |
| threat to the health and safety of patrons. If an owners | 14 |
| licensee pays an amount in excess of its liability under this | 15 |
| Section, the Board shall apply the overpayment to future | 16 |
| payments required under this Section. | 17 |
| For purposes of this subsection (a-15): | 18 |
| "Act of God" means an incident caused by the operation of | 19 |
| an extraordinary force that cannot be foreseen, that cannot be | 20 |
| avoided by the exercise of due care, and for which no person | 21 |
| can be held liable.
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| "Base amount" means the following: | 23 |
| For a riverboat in Alton, $31,000,000.
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| For a riverboat in East Peoria, $43,000,000.
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| For the Empress riverboat in Joliet, $86,000,000.
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| For a riverboat in Metropolis, $45,000,000.
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| For the Harrah's riverboat in Joliet, $114,000,000.
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| For a riverboat in Aurora, $86,000,000.
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| For a riverboat in East St. Louis, $48,500,000.
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| For a riverboat in Elgin, $198,000,000.
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| "Dormant license" has the meaning ascribed to it in | 6 |
| subsection (a-3).
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| "Net privilege tax" means all privilege taxes paid by a | 8 |
| licensed owner to the Board under this Section, less all | 9 |
| payments made from the State Gaming Fund pursuant to subsection | 10 |
| (b) of this Section. | 11 |
| The changes made to this subsection (a-15) by Public Act | 12 |
| 94-839 are intended to restate and clarify the intent of Public | 13 |
| Act 94-673 with respect to the amount of the payments required | 14 |
| to be made under this subsection by an owners licensee to the | 15 |
| Board.
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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 |
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| riverboat gambling operations
conducted by a licensed manager | 2 |
| on behalf of the State, an amount equal to 5%
of adjusted gross | 3 |
| receipts generated pursuant to those riverboat gambling
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| operations shall be paid monthly,
subject to appropriation by | 5 |
| the General Assembly, to the unit of local
government that is | 6 |
| designated as the home dock of the riverboat upon which
those | 7 |
| riverboat gambling operations are conducted.
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| (c) Appropriations, as approved by the General Assembly, | 9 |
| may be made
from the State Gaming Fund to the Department of | 10 |
| Revenue and the Department
of State Police for the | 11 |
| administration and enforcement of this Act, or to the
| 12 |
| Department of Human Services for the administration of programs | 13 |
| to treat
problem gambling.
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| (c-5) Before May 26, 2006 (the effective date of Public Act | 15 |
| 94-804) and beginning on the effective date of this amendatory | 16 |
| Act of the 95th General Assembly, unless any organization | 17 |
| licensee under the Illinois Horse Racing Act of 1975 begins to | 18 |
| operate a slot machine or video game of chance under the | 19 |
| Illinois Horse Racing Act of 1975 or this Act, after the | 20 |
| payments required under subsections (b) and (c) have been
made, | 21 |
| an amount equal to 15% of the adjusted gross receipts of (1) an | 22 |
| owners
licensee that relocates pursuant to Section 11.2,
(2) an | 23 |
| owners licensee
conducting riverboat gambling operations
| 24 |
| pursuant to an
owners license that is initially issued after | 25 |
| June
25, 1999,
or (3) the first
riverboat gambling operations | 26 |
| conducted by a licensed manager on behalf of the
State under |
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| Section 7.3,
whichever comes first, shall be paid from the | 2 |
| State
Gaming Fund into the Horse Racing Equity Fund.
| 3 |
| (c-10) Each year the General Assembly shall appropriate | 4 |
| from the General
Revenue Fund to the Education Assistance Fund | 5 |
| an amount equal to the amount
paid into the Horse Racing Equity | 6 |
| Fund pursuant to subsection (c-5) in the
prior calendar year.
| 7 |
| (c-15) After the payments required under subsections (b), | 8 |
| (c), and (c-5)
have been made, an amount equal to 2% of the | 9 |
| adjusted gross receipts of (1)
an owners licensee that | 10 |
| relocates pursuant to Section 11.2, (2) an owners
licensee | 11 |
| conducting riverboat gambling operations pursuant to
an
owners | 12 |
| license that is initially issued after June 25, 1999,
or (3) | 13 |
| the first
riverboat gambling operations conducted by a licensed | 14 |
| manager on behalf of the
State under Section 7.3,
whichever | 15 |
| comes first, shall be paid, subject to appropriation
from the | 16 |
| General Assembly, from the State Gaming Fund to each home rule
| 17 |
| county with a population of over 3,000,000 inhabitants for the | 18 |
| purpose of
enhancing the county's criminal justice system.
| 19 |
| (c-20) Each year the General Assembly shall appropriate | 20 |
| from the General
Revenue Fund to the Education Assistance Fund | 21 |
| an amount equal to the amount
paid to each home rule county | 22 |
| with a population of over 3,000,000 inhabitants
pursuant to | 23 |
| subsection (c-15) in the prior calendar year.
| 24 |
| (c-25) After the payments required under subsections (b), | 25 |
| (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | 26 |
| the
adjusted gross receipts of (1) an owners licensee
that
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| relocates pursuant to Section 11.2, (2) an
owners
licensee | 2 |
| conducting riverboat gambling operations pursuant to
an
owners | 3 |
| license
that is initially issued after June 25, 1999,
or (3) | 4 |
| the first
riverboat gambling operations conducted by a licensed | 5 |
| manager on behalf of the
State under Section 7.3,
whichever
| 6 |
| comes first,
shall be paid from the State
Gaming Fund to | 7 |
| Chicago State University.
| 8 |
| (d) From time to time, the
Board shall transfer the | 9 |
| remainder of the funds
generated by this Act into the Education
| 10 |
| Assistance Fund, created by Public Act 86-0018, of the State of | 11 |
| Illinois.
| 12 |
| (e) Nothing in this Act shall prohibit the unit of local | 13 |
| government
designated as the home dock of the riverboat from | 14 |
| entering into agreements
with other units of local government | 15 |
| in this State or in other states to
share its portion of the | 16 |
| tax revenue.
| 17 |
| (f) To the extent practicable, the Board shall administer | 18 |
| and collect the
wagering taxes imposed by this Section in a | 19 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 20 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 21 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 22 |
| Penalty and Interest Act.
| 23 |
| (Source: P.A. 94-673, eff. 8-23-05; 94-804, eff. 5-26-06; | 24 |
| 94-839, eff. 6-6-06; 95-331, eff. 8-21-07; 95-1008, eff. | 25 |
| 12-15-08.)
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| Section 99. Effective date. This Act takes effect upon | 2 |
| becoming law.".
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