Full Text of HB0335 99th General Assembly
HB0335ham001 99TH GENERAL ASSEMBLY | Rep. Jay Hoffman Filed: 3/24/2015
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| 1 | | AMENDMENT TO HOUSE BILL 335
| 2 | | AMENDMENT NO. ______. Amend House Bill 335 as follows:
| 3 | | on page 1, line 5, by replacing "Section 26" with "Sections 26, | 4 | | 26.8, 26.9, and 27"; and | 5 | | on page 43, below line 26, by inserting the following: | 6 | | "(230 ILCS 5/26.8) | 7 | | Sec. 26.8. Beginning on February 1, 2014 and until January | 8 | | 31, 2017 , each wagering licensee may impose a surcharge of up | 9 | | to 0.5% on winning wagers and winnings from wagers. The | 10 | | surcharge shall be deducted from winnings prior to payout. All | 11 | | amounts collected from the imposition of this surcharge shall | 12 | | be evenly distributed to the organization licensee and the | 13 | | purse account of the organization licensee with which the | 14 | | licensee is affiliated. The amounts distributed under this | 15 | | Section shall be in addition to the amounts paid pursuant to |
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| 1 | | paragraph (10) of subsection (h) of Section 26, Section 26.3, | 2 | | Section 26.4, Section 26.5, and Section 26.7.
| 3 | | (Source: P.A. 98-624, eff. 1-29-14.) | 4 | | (230 ILCS 5/26.9) | 5 | | Sec. 26.9. Beginning on February 1, 2014 until January 31, | 6 | | 2017 , in addition to the surcharge imposed in Sections 26.3, | 7 | | 26.4, 26.5, 26.7, and 26.8 of this Act, each licensee shall | 8 | | impose a surcharge of 0.2% on winning wagers and winnings from | 9 | | wagers. The surcharge shall be deducted from winnings prior to | 10 | | payout. All amounts collected from the surcharges imposed under | 11 | | this Section shall be remitted to the Board. From amounts | 12 | | collected under this Section, the Board shall deposit an amount | 13 | | not to exceed $100,000 annually into the Quarter Horse Purse | 14 | | Fund and all remaining amounts into the Horse Racing Fund.
| 15 | | (Source: P.A. 98-624, eff. 1-29-14.) | 16 | | (230 ILCS 5/27) (from Ch. 8, par. 37-27) | 17 | | Sec. 27. (a) In addition to the organization license fee | 18 | | provided
by this Act, until January 1, 2000, a
graduated | 19 | | privilege tax is hereby
imposed for conducting
the pari-mutuel | 20 | | system of wagering permitted under this
Act. Until January 1, | 21 | | 2000, except as provided in subsection (g) of
Section 27 of | 22 | | this Act, all of
the breakage of each racing day held by any | 23 | | licensee in the State shall be paid
to the State.
Until January | 24 | | 1, 2000, such daily graduated privilege tax shall be paid by
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| 1 | | the
licensee from the amount permitted to be retained under | 2 | | this Act.
Until January 1, 2000, each day's
graduated privilege | 3 | | tax, breakage, and Horse Racing Tax Allocation
funds shall be | 4 | | remitted to the Department of Revenue within 48 hours after the
| 5 | | close of the racing day upon which it is assessed or within | 6 | | such other time as
the Board prescribes. The privilege tax | 7 | | hereby imposed, until January
1, 2000, shall be a flat tax at
| 8 | | the rate of 2% of the daily pari-mutuel handle except as | 9 | | provided in Section
27.1. | 10 | | In addition, every organization licensee, except as
| 11 | | provided in Section 27.1 of this Act, which conducts multiple
| 12 | | wagering shall pay, until January 1, 2000,
as a privilege tax | 13 | | on multiple
wagers an amount
equal to 1.25% of all moneys | 14 | | wagered each day on such multiple wagers,
plus an additional | 15 | | amount equal to 3.5% of the amount wagered each day on any
| 16 | | other multiple wager which involves a single
betting interest | 17 | | on 3 or more horses. The licensee shall remit the amount of
| 18 | | such taxes to the Department of Revenue within 48 hours after | 19 | | the close of
the racing day on which it is assessed or within | 20 | | such other time as the Board
prescribes. | 21 | | This subsection (a) shall be inoperative and of no force | 22 | | and effect on and
after January 1, 2000. | 23 | | (a-5) Beginning on January 1, 2000, a
flat
pari-mutuel tax | 24 | | at the rate of 1.5% of
the daily
pari-mutuel handle is imposed | 25 | | at all pari-mutuel wagering facilities and on advance deposit | 26 | | wagering from a location other than a wagering facility, except |
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| 1 | | as otherwise provided for in this subsection (a-5). In addition | 2 | | to the pari-mutuel tax imposed on advance deposit wagering | 3 | | pursuant to this subsection (a-5), beginning on August 24, 2012 | 4 | | (the effective date of Public Act 97-1060) until February 1, | 5 | | 2017 , an additional pari-mutuel tax at the rate of 0.25% shall | 6 | | be imposed on advance deposit wagering. Until August 25, 2012, | 7 | | the additional 0.25% pari-mutuel tax imposed on advance deposit | 8 | | wagering by Public Act 96-972 shall be deposited into the | 9 | | Quarter Horse Purse Fund, which shall be created as a | 10 | | non-appropriated trust fund administered by the Board for | 11 | | grants to thoroughbred organization licensees for payment of | 12 | | purses for quarter horse races conducted by the organization | 13 | | licensee. Beginning on August 26, 2012, the additional 0.25% | 14 | | pari-mutuel tax imposed on advance deposit wagering shall be | 15 | | deposited into the Standardbred Purse Fund, which shall be | 16 | | created as a non-appropriated trust fund administered by the | 17 | | Board, for grants to the standardbred organization licensees | 18 | | for payment of purses for standardbred horse races conducted by | 19 | | the organization licensee. Thoroughbred organization licensees | 20 | | may petition the Board to conduct quarter horse racing and | 21 | | receive purse grants from the Quarter Horse Purse Fund. The | 22 | | Board shall have complete discretion in distributing the | 23 | | Quarter Horse Purse Fund to the petitioning organization | 24 | | licensees. Beginning on July 26, 2010 (the effective date of | 25 | | Public Act 96-1287), a pari-mutuel tax at the rate of 0.75% of | 26 | | the daily pari-mutuel handle is imposed at a pari-mutuel |
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| 1 | | facility whose license is derived from a track located in a | 2 | | county that borders the Mississippi River and conducted live | 3 | | racing in the previous year. The pari-mutuel tax imposed by | 4 | | this subsection (a-5)
shall be remitted to the Department of
| 5 | | Revenue within 48 hours after the close of the racing day upon | 6 | | which it is
assessed or within such other time as the Board | 7 | | prescribes. | 8 | | (b) On or before December 31, 1999, in
the event that any | 9 | | organization
licensee conducts
2 separate programs
of races on | 10 | | any day, each such program shall be considered a separate
| 11 | | racing day for purposes of determining the daily handle and | 12 | | computing
the privilege tax on such daily handle as provided in | 13 | | subsection (a) of
this Section. | 14 | | (c) Licensees shall at all times keep accurate
books
and | 15 | | records of all monies wagered on each day of a race meeting and | 16 | | of
the taxes paid to the Department of Revenue under the | 17 | | provisions of this
Section. The Board or its duly authorized | 18 | | representative or
representatives shall at all reasonable | 19 | | times have access to such
records for the purpose of examining | 20 | | and checking the same and
ascertaining whether the proper | 21 | | amount of taxes is being paid as
provided. The Board shall | 22 | | require verified reports and a statement of
the total of all | 23 | | monies wagered daily at each wagering facility upon which
the | 24 | | taxes are assessed and may prescribe forms upon which such | 25 | | reports
and statement shall be made. | 26 | | (d) Any licensee failing or refusing to pay the amount
of |
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| 1 | | any tax due under this Section shall be guilty of a business | 2 | | offense
and upon conviction shall be fined not more than $5,000 | 3 | | in addition to
the amount found due as tax under this Section. | 4 | | Each day's violation
shall constitute a separate offense. All | 5 | | fines paid into Court by a licensee hereunder shall be | 6 | | transmitted and paid over by
the Clerk of the Court to the | 7 | | Board. | 8 | | (e) No other license fee, privilege tax, excise tax, or
| 9 | | racing fee, except as provided in this Act, shall be assessed | 10 | | or
collected from any such licensee by the State. | 11 | | (f) No other license fee, privilege tax, excise tax or | 12 | | racing fee shall be
assessed or collected from any such | 13 | | licensee by units of local government
except as provided in | 14 | | paragraph 10.1 of subsection (h) and subsection (f) of
Section | 15 | | 26 of this Act. However, any municipality that has a Board | 16 | | licensed
horse race meeting at a race track wholly within its | 17 | | corporate boundaries or a
township that has a Board licensed | 18 | | horse race meeting at a race track wholly
within the | 19 | | unincorporated area of the township may charge a local
| 20 | | amusement tax not to exceed 10˘ per admission to such horse | 21 | | race meeting
by the enactment of an ordinance. However, any | 22 | | municipality or county
that has a Board licensed inter-track | 23 | | wagering location facility wholly
within its corporate | 24 | | boundaries may each impose an admission fee not
to exceed $1.00 | 25 | | per admission to such inter-track wagering location facility,
| 26 | | so that a total of not more than $2.00 per admission may be |
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| 1 | | imposed.
Except as provided in subparagraph (g) of Section 27 | 2 | | of this Act, the
inter-track wagering location licensee shall | 3 | | collect any and all such fees
and within 48 hours remit the | 4 | | fees to the Board, which shall, pursuant to
rule, cause the | 5 | | fees to be distributed to the county or municipality. | 6 | | (g) Notwithstanding any provision in this Act to the | 7 | | contrary, if in any
calendar year the total taxes and fees | 8 | | required to be collected from
licensees and distributed under | 9 | | this Act to all State and local governmental
authorities | 10 | | exceeds the amount of such taxes and fees distributed to each | 11 | | State
and local governmental authority to which each State and | 12 | | local governmental
authority was entitled under this Act for | 13 | | calendar year 1994, then the first
$11 million of that excess | 14 | | amount shall be allocated at the earliest possible
date for | 15 | | distribution as purse money for the succeeding calendar year.
| 16 | | Upon reaching the 1994 level, and until the excess amount of | 17 | | taxes and fees
exceeds $11 million, the Board shall direct all | 18 | | licensees to cease paying the
subject taxes and fees and the | 19 | | Board shall direct all licensees to allocate any such excess | 20 | | amount for purses as
follows: | 21 | | (i) the excess amount shall be initially divided | 22 | | between thoroughbred and
standardbred purses based on the | 23 | | thoroughbred's and standardbred's respective
percentages | 24 | | of total Illinois live wagering in calendar year 1994; | 25 | | (ii) each thoroughbred and standardbred organization | 26 | | licensee issued an
organization licensee in that |
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| 1 | | succeeding allocation year shall
be
allocated an amount | 2 | | equal to the product of its percentage of total
Illinois
| 3 | | live thoroughbred or standardbred wagering in calendar | 4 | | year 1994 (the total to
be determined based on the sum of | 5 | | 1994 on-track wagering for all organization
licensees | 6 | | issued organization licenses in both the allocation year | 7 | | and the
preceding year) multiplied by
the total amount | 8 | | allocated for standardbred or thoroughbred purses, | 9 | | provided
that the first $1,500,000 of the amount allocated | 10 | | to standardbred
purses under item (i) shall be allocated to | 11 | | the Department of
Agriculture to be expended with the | 12 | | assistance and advice of the Illinois
Standardbred | 13 | | Breeders Funds Advisory Board for the purposes listed in
| 14 | | subsection (g) of Section 31 of this Act, before the amount | 15 | | allocated to
standardbred purses under item (i) is | 16 | | allocated to standardbred
organization licensees in the | 17 | | succeeding allocation year. | 18 | | To the extent the excess amount of taxes and fees to be | 19 | | collected and
distributed to State and local governmental | 20 | | authorities exceeds $11 million,
that excess amount shall be | 21 | | collected and distributed to State and local
authorities as | 22 | | provided for under this Act. | 23 | | (Source: P.A. 97-1060, eff. 8-24-12; 98-18, eff. 6-7-13; | 24 | | 98-624, eff. 1-29-14.)".
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