Full Text of SB0516 101st General Assembly
SB0516ham003 101ST GENERAL ASSEMBLY | Rep. Robert Rita Filed: 11/14/2019
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| 1 | | AMENDMENT TO SENATE BILL 516
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 516, AS AMENDED, by | 3 | | replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 5. The Illinois Gambling Act is amended by | 6 | | changing Sections 7, 7.7, and 13 as follows:
| 7 | | (230 ILCS 10/7) (from Ch. 120, par. 2407)
| 8 | | Sec. 7. Owners licenses.
| 9 | | (a) The Board shall issue owners licenses to persons or | 10 | | entities that apply for such licenses upon payment to the Board | 11 | | of the
non-refundable license fee as provided in subsection (e) | 12 | | or (e-5) and upon a determination by the Board that the
| 13 | | applicant is eligible for an owners license pursuant to this | 14 | | Act and the
rules of the Board. From the effective date of this | 15 | | amendatory Act of the 95th General Assembly until (i) 3 years | 16 | | after the effective date of this amendatory Act of the 95th |
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| 1 | | General Assembly, (ii) the date any organization licensee | 2 | | begins to operate a slot machine or video game of chance under | 3 | | the Illinois Horse Racing Act of 1975 or this Act, (iii) the | 4 | | date that payments begin under subsection (c-5) of Section 13 | 5 | | of this the Act, (iv) the wagering tax imposed under Section 13 | 6 | | of this Act is increased by law to reflect a tax rate that is at | 7 | | least as stringent or more stringent than the tax rate | 8 | | contained in subsection (a-3) of Section 13, or (v) when an | 9 | | owners licensee holding a license issued pursuant to Section | 10 | | 7.1 of this Act begins conducting gaming, whichever occurs | 11 | | first, as a condition of licensure and as an alternative source | 12 | | of payment for those funds payable under subsection (c-5) of | 13 | | Section 13 of this Act, any owners licensee that holds or | 14 | | receives its owners license on or after the effective date of | 15 | | this amendatory Act of the 94th General Assembly, other than an | 16 | | owners licensee operating a riverboat with adjusted gross | 17 | | receipts in calendar year 2004 of less than $200,000,000, must | 18 | | pay into the Horse Racing Equity Trust Fund, in addition to any | 19 | | other payments required under this Act, an amount equal to 3% | 20 | | of the adjusted gross receipts received by the owners licensee. | 21 | | The payments required under this Section shall be made by the | 22 | | owners licensee to the State Treasurer no later than 3:00 | 23 | | o'clock p.m. of the day after the day when the adjusted gross | 24 | | receipts were received by the owners licensee. A person or | 25 | | entity is ineligible to receive
an owners license if:
| 26 | | (1) the person has been convicted of a felony under the |
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| 1 | | laws of this
State, any other state, or the United States;
| 2 | | (2) the person has been convicted of any violation of | 3 | | Article 28 of the
Criminal Code of 1961 or the Criminal | 4 | | Code of 2012, or substantially similar laws of any other | 5 | | jurisdiction;
| 6 | | (3) the person has submitted an application for a | 7 | | license under this
Act which contains false information;
| 8 | | (4) the person is
a member of the Board;
| 9 | | (5) a person defined in (1), (2), (3) , or (4) is an | 10 | | officer, director , or
managerial employee of the entity;
| 11 | | (6) the entity employs a person defined in (1), (2), | 12 | | (3) , or
(4) who participates in the management or operation | 13 | | of gambling operations
authorized under this Act;
| 14 | | (7) (blank); or
| 15 | | (8) a license of the person or entity issued under
this | 16 | | Act, or a license to own or operate gambling facilities
in | 17 | | any other jurisdiction, has been revoked.
| 18 | | The Board is expressly prohibited from making changes to | 19 | | the requirement that licensees make payment into the Horse | 20 | | Racing Equity Trust Fund without the express authority of the | 21 | | Illinois General Assembly and making any other rule to | 22 | | implement or interpret this amendatory Act of the 95th General | 23 | | Assembly. For the purposes of this paragraph, "rules" is given | 24 | | the meaning given to that term in Section 1-70 of the Illinois | 25 | | Administrative Procedure Act. | 26 | | (b) In determining whether to grant an owners license to an |
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| 1 | | applicant, the
Board shall consider:
| 2 | | (1) the character, reputation, experience , and | 3 | | financial integrity of the
applicants and of any other or | 4 | | separate person that either:
| 5 | | (A) controls, directly or indirectly, such | 6 | | applicant, or
| 7 | | (B) is controlled, directly or indirectly, by such | 8 | | applicant or by a
person which controls, directly or | 9 | | indirectly, such applicant;
| 10 | | (2) the facilities or proposed facilities for the | 11 | | conduct of
gambling;
| 12 | | (3) the highest prospective total revenue to be derived | 13 | | by the State
from the conduct of gambling;
| 14 | | (4) the extent to which the ownership of the applicant | 15 | | reflects the
diversity of the State by including minority | 16 | | persons, women, and persons with a disability
and the good | 17 | | faith affirmative action plan of
each applicant to recruit, | 18 | | train and upgrade minority persons, women, and persons with | 19 | | a disability in all employment classifications; the Board | 20 | | shall further consider granting an owners license and | 21 | | giving preference to an applicant under this Section to | 22 | | applicants in which minority persons and women hold | 23 | | ownership interest of at least 16% and 4%, respectively.
| 24 | | (4.5) the extent to which the ownership of the | 25 | | applicant includes veterans of service in the armed forces | 26 | | of the United States, and the good faith affirmative action |
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| 1 | | plan of each applicant to recruit, train, and upgrade | 2 | | veterans of service in the armed forces of the United | 3 | | States in all employment classifications; | 4 | | (5) the financial ability of the applicant to purchase | 5 | | and maintain
adequate liability and casualty insurance;
| 6 | | (6) whether the applicant has adequate capitalization | 7 | | to provide and
maintain, for the duration of a license, a | 8 | | riverboat or casino;
| 9 | | (7) the extent to which the applicant exceeds or meets | 10 | | other standards
for the issuance of an owners license which | 11 | | the Board may adopt by rule;
| 12 | | (8) the amount of the applicant's license bid;
| 13 | | (9) the extent to which the applicant or the proposed | 14 | | host municipality plans to enter into revenue sharing | 15 | | agreements with communities other than the host | 16 | | municipality; and | 17 | | (10) the extent to which the ownership of an applicant | 18 | | includes the most qualified number of minority persons, | 19 | | women, and persons with a disability. | 20 | | (c) Each owners license shall specify the place where the | 21 | | casino shall
operate or the riverboat shall operate and dock.
| 22 | | (d) Each applicant shall submit with his or her | 23 | | application, on forms
provided by the Board, 2 sets of his or | 24 | | her fingerprints.
| 25 | | (e) In addition to any licenses authorized under subsection | 26 | | (e-5) of this Section, the Board may issue up to 10 licenses |
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| 1 | | authorizing the holders of such
licenses to own riverboats. In | 2 | | the application for an owners license, the
applicant shall | 3 | | state the dock at which the riverboat is based and the water
on | 4 | | which the riverboat will be located. The Board shall issue 5 | 5 | | licenses to
become effective not earlier than January 1, 1991. | 6 | | Three of such licenses
shall authorize riverboat gambling on | 7 | | the Mississippi River, or, with approval
by the municipality in | 8 | | which the
riverboat was docked on August 7, 2003 and with Board | 9 | | approval, be authorized to relocate to a new location,
in a
| 10 | | municipality that (1) borders on the Mississippi River or is | 11 | | within 5
miles of the city limits of a municipality that | 12 | | borders on the Mississippi
River and (2) , on August 7, 2003, | 13 | | had a riverboat conducting riverboat gambling operations | 14 | | pursuant to
a license issued under this Act; one of which shall | 15 | | authorize riverboat
gambling from a home dock in the city of | 16 | | East St. Louis; and one of which shall authorize riverboat
| 17 | | gambling from a home dock in the City of Alton. One other | 18 | | license
shall
authorize riverboat gambling on
the Illinois | 19 | | River in the City of East Peoria or, with Board approval, shall | 20 | | authorize land-based gambling operations anywhere within the | 21 | | corporate limits of the City of Peoria. The Board shall issue | 22 | | one
additional license to become effective not earlier than | 23 | | March 1, 1992, which
shall authorize riverboat gambling on the | 24 | | Des Plaines River in Will County.
The Board may issue 4 | 25 | | additional licenses to become effective not
earlier than
March | 26 | | 1, 1992. In determining the water upon which riverboats will |
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| 1 | | operate,
the Board shall consider the economic benefit which | 2 | | riverboat gambling confers
on the State, and shall seek to | 3 | | assure that all regions of the State share
in the economic | 4 | | benefits of riverboat gambling.
| 5 | | In granting all licenses, the Board may give favorable | 6 | | consideration to
economically depressed areas of the State, to | 7 | | applicants presenting plans
which provide for significant | 8 | | economic development over a large geographic
area, and to | 9 | | applicants who currently operate non-gambling riverboats in
| 10 | | Illinois.
The Board shall review all applications for owners | 11 | | licenses,
and shall inform each applicant of the Board's | 12 | | decision.
The Board may grant an owners license to an
applicant | 13 | | that has not submitted the highest license bid, but if it does | 14 | | not
select the highest bidder, the Board shall issue a written | 15 | | decision explaining
why another
applicant was selected and | 16 | | identifying the factors set forth in this Section
that favored | 17 | | the winning bidder. The fee for issuance or renewal of a | 18 | | license pursuant to this subsection (e) shall be $250,000.
| 19 | | (e-5) In addition to licenses authorized under subsection | 20 | | (e) of this Section: | 21 | | (1) the Board may issue one owners license authorizing | 22 | | the conduct of casino gambling in the City of Chicago; | 23 | | (2) the Board may issue one owners license authorizing | 24 | | the conduct of riverboat gambling in the City of Danville; | 25 | | (3) the Board may issue one owners license authorizing | 26 | | the conduct of riverboat gambling located in the City of |
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| 1 | | Waukegan; | 2 | | (4) the Board may issue one owners license authorizing | 3 | | the conduct of riverboat gambling in the City of Rockford; | 4 | | (5) the Board may issue one owners license authorizing | 5 | | the conduct of riverboat gambling in a municipality that is | 6 | | wholly or partially located in one of the following | 7 | | townships of Cook County: Bloom, Bremen, Calumet, Rich, | 8 | | Thornton, or Worth Township; and | 9 | | (6) the Board may issue one owners license authorizing | 10 | | the conduct of riverboat gambling in the unincorporated | 11 | | area of Williamson County adjacent to the Big Muddy River. | 12 | | Except for the license authorized under paragraph (1), each | 13 | | application for a license pursuant to this subsection (e-5) | 14 | | shall be submitted to the Board no later than 120 days after | 15 | | June 28, 2019 ( the effective date of Public Act 101-31) this | 16 | | amendatory Act of the 101st General Assembly . All applications | 17 | | for a license under this subsection (e-5) shall include the | 18 | | nonrefundable application fee and the nonrefundable background | 19 | | investigation fee as provided in subsection (d) of Section 6 of | 20 | | this Act. In the event that an applicant submits an application | 21 | | for a license pursuant to this subsection (e-5) prior to June | 22 | | 28, 2019 ( the effective date of Public Act 101-31) this | 23 | | amendatory Act of the 101st General Assembly , such applicant | 24 | | shall submit the nonrefundable application fee and background | 25 | | investigation fee as provided in subsection (d) of Section 6 of | 26 | | this Act no later than 6 months after June 28, 2019 ( the |
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| 1 | | effective date of Public Act 101-31) this amendatory Act of the | 2 | | 101st General Assembly . | 3 | | The Board shall consider issuing a license pursuant to | 4 | | paragraphs (1) through (6) of this subsection only after the | 5 | | corporate authority of the municipality or the county board of | 6 | | the county in which the riverboat or casino shall be located | 7 | | has certified to the Board the following: | 8 | | (i) that the applicant has negotiated with the | 9 | | corporate authority or county board in good faith; | 10 | | (ii) that the applicant and the corporate authority or | 11 | | county board have mutually agreed on the permanent location | 12 | | of the riverboat or casino; | 13 | | (iii) that the applicant and the corporate authority or | 14 | | county board have mutually agreed on the temporary location | 15 | | of the riverboat or casino; | 16 | | (iv) that the applicant and the corporate authority or | 17 | | the county board have mutually agreed on the percentage of | 18 | | revenues that will be shared with the municipality or | 19 | | county, if any; | 20 | | (v) that the applicant and the corporate authority or | 21 | | county board have mutually agreed on any zoning, licensing, | 22 | | public health, or other issues that are within the | 23 | | jurisdiction of the municipality or county; and | 24 | | (vi) that the corporate authority or county board has | 25 | | passed a resolution or ordinance in support of the | 26 | | riverboat or casino in the municipality or county ; . |
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| 1 | | (vii) the applicant for a license under paragraph (1) | 2 | | has made a public presentation concerning its casino | 3 | | proposal; and | 4 | | (viii) the applicant for a license under paragraph (1) | 5 | | has prepared a summary of its casino proposal and such | 6 | | summary has been posted on a public website of the | 7 | | municipality or the county. | 8 | | At least 7 days before the corporate authority of a | 9 | | municipality or county board of the county submits a | 10 | | certification to the Board concerning items (i) through (viii) | 11 | | (vi) of this subsection, it shall hold a public hearing to | 12 | | discuss items (i) through (viii) (vi) , as well as any other | 13 | | details concerning the proposed riverboat or casino in the | 14 | | municipality or county. The corporate authority or county board | 15 | | must subsequently memorialize the details concerning the | 16 | | proposed riverboat or casino in a resolution that must be | 17 | | adopted by a majority of the corporate authority or county | 18 | | board before any certification is sent to the Board. The Board | 19 | | shall not alter, amend, change, or otherwise interfere with any | 20 | | agreement between the applicant and the corporate authority of | 21 | | the municipality or county board of the county regarding the | 22 | | location of any temporary or permanent facility. | 23 | | In addition, within 10 days after June 28, 2019 ( the | 24 | | effective date of Public Act 101-31) this amendatory Act of the | 25 | | 101st General Assembly , the Board, with consent and at the | 26 | | expense of the City of Chicago, shall select and retain the |
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| 1 | | services of a nationally recognized casino gaming feasibility | 2 | | consultant. Within 45 days after June 28, 2019 ( the effective | 3 | | date of Public Act 101-31) this amendatory Act of the 101st | 4 | | General Assembly , the consultant shall prepare and deliver to | 5 | | the Board a study concerning the feasibility of, and the | 6 | | ability to finance, a casino in the City of Chicago. The | 7 | | feasibility study shall be delivered to the Mayor of the City | 8 | | of Chicago, the Governor, the President of the Senate, and the | 9 | | Speaker of the House of Representatives. Ninety days after | 10 | | receipt of the feasibility study, the Board shall make a | 11 | | determination, based on the results of the feasibility study, | 12 | | whether to recommend to the General Assembly that the terms of | 13 | | the license under paragraph (1) of this subsection (e-5) should | 14 | | be modified. The Board may begin accepting applications for the | 15 | | owners license under paragraph (1) of this subsection (e-5) | 16 | | upon the determination to issue such an owners license. | 17 | | In addition, prior to the Board issuing the owners license | 18 | | authorized under paragraph (4) of subsection (e-5), an impact | 19 | | study shall be completed to determine what location in the city | 20 | | will provide the greater impact to the region, including the | 21 | | creation of jobs and the generation of tax revenue. | 22 | | (e-10) The licenses authorized under subsection (e-5) of | 23 | | this Section shall be issued within 12 months after the date | 24 | | the license application is submitted. If the Board does not | 25 | | issue the licenses within that time period, then the Board | 26 | | shall give a written explanation to the applicant as to why it |
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| 1 | | has not reached a determination and when it reasonably expects | 2 | | to make a determination. The fee for the issuance or renewal of | 3 | | a license issued pursuant to this subsection (e-10) shall be | 4 | | $250,000. Additionally, a licensee located outside of Cook | 5 | | County shall pay a minimum initial fee of $17,500 per gaming | 6 | | position, and a licensee located in Cook County shall pay a | 7 | | minimum initial fee of $30,000 per gaming position. The initial | 8 | | fees payable under this subsection (e-10) shall be deposited | 9 | | into the Rebuild Illinois Projects Fund. | 10 | | (e-15) Each licensee of a license authorized under | 11 | | subsection (e-5) of this Section shall make a reconciliation | 12 | | payment 3 years after the date the licensee begins operating in | 13 | | an amount equal to 75% of the adjusted gross receipts for the | 14 | | most lucrative 12-month period of operations, minus an amount | 15 | | equal to the initial payment per gaming position paid by the | 16 | | specific licensee. Each licensee shall pay a $15,000,000 | 17 | | reconciliation fee upon issuance of an owners license. If this | 18 | | calculation results in a negative amount, then the licensee is | 19 | | not entitled to any
reimbursement of fees previously paid. This | 20 | | reconciliation payment may be made in installments over a | 21 | | period of no more than 6 2 years , subject to Board approval . | 22 | | Any installment payments shall include an annual market | 23 | | interest rate as determined by the Board. | 24 | | All payments by licensees under this subsection (e-15) | 25 | | shall be deposited into the Rebuild Illinois Projects Fund. | 26 | | (e-20) In addition to any other revocation powers granted |
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| 1 | | to the Board under this
Act,
the Board may revoke the owners | 2 | | license of a licensee which fails
to begin conducting gambling | 3 | | within 15 months
of receipt of the
Board's approval of the | 4 | | application if the Board determines that license
revocation is | 5 | | in the best interests of the State.
| 6 | | (f) The first 10 owners licenses issued under this Act | 7 | | shall permit the
holder to own up to 2 riverboats and equipment | 8 | | thereon
for a period of 3 years after the effective date of the | 9 | | license. Holders of
the first 10 owners licenses must pay the | 10 | | annual license fee for each of
the 3
years during which they | 11 | | are authorized to own riverboats.
| 12 | | (g) Upon the termination, expiration, or revocation of each | 13 | | of the first
10 licenses, which shall be issued for a 3-year 3 | 14 | | year period, all licenses are
renewable annually upon payment | 15 | | of the fee and a determination by the Board
that the licensee | 16 | | continues to meet all of the requirements of this Act and the
| 17 | | Board's rules.
However, for licenses renewed on or after May 1, | 18 | | 1998, renewal shall be
for a period of 4 years, unless the | 19 | | Board sets a shorter period.
| 20 | | (h) An owners license, except for an owners license issued | 21 | | under subsection (e-5) of this Section, shall entitle the | 22 | | licensee to own up to 2
riverboats. | 23 | | An owners licensee of a casino or riverboat that is located | 24 | | in the City of Chicago pursuant to paragraph (1) of subsection | 25 | | (e-5) of this Section shall limit the number of gaming | 26 | | positions to 4,000 for such owner. An owners licensee |
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| 1 | | authorized under subsection (e) or paragraph (2), (3), (4), or | 2 | | (5) of subsection (e-5) of this Section shall limit the number | 3 | | of gaming positions to 2,000 for any such owners license. An | 4 | | owners licensee authorized under paragraph (6) of subsection | 5 | | (e-5) of this Section shall limit the number of gaming | 6 | | positions to
1,200 for such owner. The initial fee for each | 7 | | gaming position obtained on or after June 28, 2019 ( the | 8 | | effective date of Public Act 101-31) this amendatory Act of the | 9 | | 101st General Assembly shall be a minimum of $17,500 for | 10 | | licensees not located in Cook County and a minimum of $30,000 | 11 | | for licensees located in Cook County, in addition to the | 12 | | reconciliation payment, as set forth in subsection (e-15) of | 13 | | this Section. The fees under this subsection (h) shall be | 14 | | deposited into the Rebuild Illinois Projects Fund. The fees | 15 | | under this subsection (h) that are paid by an owners licensee | 16 | | authorized under subsection (e) shall be paid by July 1, 2020. | 17 | | Each owners licensee under subsection (e) of this Section | 18 | | shall reserve its gaming positions within 30 days after June | 19 | | 28, 2019 ( the effective date of Public Act 101-31) this | 20 | | amendatory Act of the 101st General Assembly . The Board may | 21 | | grant an extension to this 30-day period, provided that the | 22 | | owners licensee submits a written request and explanation as to | 23 | | why it is unable to reserve its positions within the 30-day | 24 | | period. | 25 | | Each owners licensee under subsection (e-5) of this Section | 26 | | shall reserve its gaming positions within 30 days after |
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| 1 | | issuance of its owners license. The Board may grant an | 2 | | extension to this 30-day period, provided that the owners | 3 | | licensee submits a written request and explanation as to why it | 4 | | is unable to reserve its positions within the 30-day period. | 5 | | A licensee may operate both of its riverboats concurrently, | 6 | | provided that the
total number of gaming positions on both | 7 | | riverboats does not exceed the limit established pursuant to | 8 | | this subsection. Riverboats licensed to operate on the
| 9 | | Mississippi River and the Illinois River south of Marshall | 10 | | County shall
have an authorized capacity of at least 500 | 11 | | persons. Any other riverboat
licensed under this Act shall have | 12 | | an authorized capacity of at least 400
persons.
| 13 | | (h-5) An owners licensee who conducted gambling operations | 14 | | prior to January 1, 2012 and obtains positions pursuant to | 15 | | Public Act 101-31 this amendatory Act of the 101st General | 16 | | Assembly shall make a reconciliation payment 3 years after any | 17 | | additional gaming positions begin operating in an amount equal | 18 | | to 75% of the owners licensee's average gross receipts for the | 19 | | most lucrative 12-month period of operations minus an amount | 20 | | equal to the initial fee that the owners licensee paid per | 21 | | additional gaming position. For purposes of this subsection | 22 | | (h-5), "average gross receipts" means (i) the increase in | 23 | | adjusted gross receipts for the most lucrative 12-month period | 24 | | of operations over the adjusted gross receipts for 2019, | 25 | | multiplied by (ii) the percentage derived by dividing the | 26 | | number of additional gaming positions that an owners licensee |
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| 1 | | had obtained by the total number of gaming positions operated | 2 | | by the owners licensee. If this calculation results in a | 3 | | negative amount, then the owners licensee is not entitled to | 4 | | any reimbursement of fees previously paid. This reconciliation | 5 | | payment may be made in installments over a period of no more | 6 | | than 6 2 years , subject to Board approval . Any installment | 7 | | payments shall include an annual market interest rate as | 8 | | determined by the Board. These reconciliation payments shall be | 9 | | deposited into the Rebuild Illinois Projects Fund. | 10 | | (i) A licensed owner is authorized to apply to the Board | 11 | | for and, if
approved therefor, to receive all licenses from the | 12 | | Board necessary for the
operation of a riverboat or casino, | 13 | | including a liquor license, a license
to prepare and serve food | 14 | | for human consumption, and other necessary
licenses. All use, | 15 | | occupation , and excise taxes which apply to the sale of
food | 16 | | and beverages in this State and all taxes imposed on the sale | 17 | | or use
of tangible personal property apply to such sales aboard | 18 | | the riverboat or in the casino.
| 19 | | (j) The Board may issue or re-issue a license authorizing a | 20 | | riverboat to
dock
in a municipality or approve a relocation | 21 | | under Section 11.2 only if, prior
to the issuance or | 22 | | re-issuance of
the license or approval, the governing body of | 23 | | the municipality in which
the riverboat will dock has by a | 24 | | majority vote approved the docking of
riverboats in the | 25 | | municipality. The Board may issue or re-issue a license
| 26 | | authorizing a
riverboat to dock in areas of a county outside |
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| 1 | | any municipality or approve a
relocation under Section 11.2 | 2 | | only if, prior to the issuance or re-issuance
of the license
or | 3 | | approval, the
governing body of the county has by a majority | 4 | | vote approved of the docking of
riverboats within such areas.
| 5 | | (k) An owners licensee may conduct land-based gambling | 6 | | operations upon approval by the Board and payment of a fee of | 7 | | $250,000, which shall be deposited into the State Gaming Fund. | 8 | | (l) An owners licensee may conduct gaming at a temporary | 9 | | facility pending the construction of a permanent facility or | 10 | | the remodeling or relocation of an existing facility to | 11 | | accommodate gaming participants for up to 24 months after the | 12 | | temporary facility begins to conduct gaming. Upon request by an | 13 | | owners licensee and upon a showing of good cause by the owners | 14 | | licensee, the Board shall extend the period during which the | 15 | | licensee may conduct gaming at a temporary facility by up to 12 | 16 | | months. The Board shall make rules concerning the conduct of | 17 | | gaming from temporary facilities. | 18 | | (Source: P.A. 100-391, eff. 8-25-17; 100-1152, eff. 12-14-18; | 19 | | 101-31, eff. 6-28-19; revised 9-20-19.)
| 20 | | (230 ILCS 10/7.7) | 21 | | Sec. 7.7. Organization gaming licenses. | 22 | | (a) The Illinois Gaming Board shall award one organization | 23 | | gaming license to each person or entity having operating | 24 | | control of a racetrack that applies under Section 56 of the | 25 | | Illinois Horse Racing Act of 1975, subject to the application |
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| 1 | | and eligibility requirements of this Section. Within 60 days | 2 | | after the effective date of this amendatory Act of the 101st | 3 | | General Assembly, a person or entity having operating control | 4 | | of a racetrack may submit an application for an organization | 5 | | gaming license. The application shall be made on such forms as | 6 | | provided by the Board and shall contain such information as the | 7 | | Board prescribes, including, but not limited to, the identity | 8 | | of any racetrack at which gaming will be conducted pursuant to | 9 | | an organization gaming license, detailed information regarding | 10 | | the ownership and management of the applicant, and detailed | 11 | | personal information regarding the applicant. The application | 12 | | shall specify the number of gaming positions the applicant | 13 | | intends to use and the place where the organization gaming | 14 | | facility will operate. A person who knowingly makes a false | 15 | | statement on an application is guilty of a Class A misdemeanor. | 16 | | Each applicant shall disclose the identity of every person | 17 | | or entity having a direct or indirect pecuniary interest | 18 | | greater than 1% in any racetrack with respect to which the | 19 | | license is sought. If the disclosed entity is a corporation, | 20 | | the applicant shall disclose the names and addresses of all | 21 | | stockholders and directors. If the disclosed entity is a | 22 | | limited liability company, the applicant shall disclose the | 23 | | names and addresses of all members and managers. If the | 24 | | disclosed entity is a partnership, the applicant shall disclose | 25 | | the names and addresses of all partners, both general and | 26 | | limited. If the disclosed entity is a trust, the applicant |
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| 1 | | shall disclose the names and addresses of all beneficiaries. | 2 | | An application shall be filed and considered in accordance | 3 | | with the rules of the Board. Each application for an | 4 | | organization gaming license shall include a nonrefundable | 5 | | application fee of $250,000. In addition, a nonrefundable fee | 6 | | of $50,000 shall be paid at the time of filing to defray the | 7 | | costs associated with background investigations conducted by | 8 | | the Board. If the costs of the background investigation exceed | 9 | | $50,000, the applicant shall pay the additional amount to the | 10 | | Board within 7 days after a request by the Board. If the costs | 11 | | of the investigation are less than $50,000, the applicant shall | 12 | | receive a refund of the remaining amount. All information, | 13 | | records, interviews, reports, statements, memoranda, or other | 14 | | data supplied to or used by the Board in the course of this | 15 | | review or investigation of an applicant for an organization | 16 | | gaming license under this Act shall be privileged and strictly | 17 | | confidential and shall be used only for the purpose of | 18 | | evaluating an applicant for an organization gaming license or a | 19 | | renewal. Such information, records, interviews, reports, | 20 | | statements, memoranda, or other data shall not be admissible as | 21 | | evidence nor discoverable in any action of any kind in any | 22 | | court or before any tribunal, board, agency or person, except | 23 | | for any action deemed necessary by the Board. The application | 24 | | fee shall be deposited into the State Gaming Fund. | 25 | | Each applicant shall submit with his or her application, on | 26 | | forms provided by the Board, a set of his or her fingerprints. |
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| 1 | | The Board shall charge each applicant a fee set by the | 2 | | Department of State Police to defray the costs associated with | 3 | | the search and classification of fingerprints obtained by the | 4 | | Board with respect to the applicant's application. This fee | 5 | | shall be paid into the State Police Services Fund. | 6 | | (b) The Board shall determine within 120 days after | 7 | | receiving an application for an organization gaming license | 8 | | whether to grant an organization gaming license to the | 9 | | applicant. If the Board does not make a determination within | 10 | | that time period, then the Board shall give a written | 11 | | explanation to the applicant as to why it has not reached a | 12 | | determination and when it reasonably expects to make a | 13 | | determination. | 14 | | The organization gaming licensee shall purchase up to the | 15 | | amount of gaming positions authorized under this Act within 120 | 16 | | days after receiving its organization gaming license. If an | 17 | | organization gaming licensee is prepared to purchase the gaming | 18 | | positions, but is temporarily prohibited from doing so by order | 19 | | of a court of competent jurisdiction or the Board, then the | 20 | | 120-day period is tolled until a resolution is reached. | 21 | | An organization gaming license shall authorize its holder | 22 | | to conduct gaming under this Act at its racetracks on the same | 23 | | days of the year and hours of the day that owners licenses are | 24 | | allowed to operate under approval of the Board. | 25 | | An organization gaming license and any renewal of an | 26 | | organization gaming license shall authorize gaming pursuant to |
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| 1 | | this Section for a period of 4 years. The fee for the issuance | 2 | | or renewal of an organization gaming license shall be $250,000. | 3 | | All payments by licensees under this subsection (b) shall | 4 | | be deposited into the Rebuild Illinois Projects Fund. | 5 | | (c) To be eligible to conduct gaming under this Section, a | 6 | | person or entity having operating control of a racetrack must | 7 | | (i) obtain an organization gaming license, (ii) hold an | 8 | | organization license under the Illinois Horse Racing Act of | 9 | | 1975, (iii) hold an inter-track wagering license, (iv) pay an | 10 | | initial fee of $30,000 per gaming position from organization | 11 | | gaming licensees where gaming is conducted in Cook County and, | 12 | | except as provided in subsection (c-5), $17,500 for | 13 | | organization gaming licensees where gaming is conducted | 14 | | outside of Cook County before beginning to conduct gaming plus | 15 | | make the reconciliation payment required under subsection (k), | 16 | | (v) conduct live racing in accordance with subsections (e-1), | 17 | | (e-2), and (e-3) of Section 20 of the Illinois Horse Racing Act | 18 | | of 1975, (vi) meet the requirements of subsection (a) of | 19 | | Section 56 of the Illinois Horse Racing Act of 1975, (vii) for | 20 | | organization licensees conducting standardbred race meetings, | 21 | | keep backstretch barns and dormitories open and operational | 22 | | year-round unless a lesser schedule is mutually agreed to by | 23 | | the organization licensee and the horsemen association racing | 24 | | at that organization licensee's race meeting, (viii) for | 25 | | organization licensees conducting thoroughbred race meetings, | 26 | | the organization licensee must maintain accident medical |
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| 1 | | expense liability insurance coverage of $1,000,000 for | 2 | | jockeys, and (ix) meet all other requirements of this Act that | 3 | | apply to owners licensees. | 4 | | An organization gaming licensee may enter into a joint | 5 | | venture with a licensed owner to own, manage, conduct, or | 6 | | otherwise operate the organization gaming licensee's | 7 | | organization gaming facilities, unless the organization gaming | 8 | | licensee has a parent company or other affiliated company that | 9 | | is, directly or indirectly, wholly owned by a parent company | 10 | | that is also licensed to conduct organization gaming, casino | 11 | | gaming, or their equivalent in another state. | 12 | | All payments by licensees under this subsection (c) shall | 13 | | be deposited into the Rebuild Illinois Projects Fund. | 14 | | (c-5) A person or entity having operating control of a | 15 | | racetrack located in Madison County shall only pay the initial | 16 | | fees specified in subsection (c) for 540 of the gaming | 17 | | positions authorized under the license. | 18 | | (d) A person or entity is ineligible to receive an | 19 | | organization gaming license if: | 20 | | (1) the person or entity has been convicted of a felony | 21 | | under the laws of this State, any other state, or the | 22 | | United States, including a conviction under the Racketeer | 23 | | Influenced and Corrupt Organizations Act; | 24 | | (2) the person or entity has been convicted of any | 25 | | violation of Article 28 of the Criminal Code of 2012, or | 26 | | substantially similar laws of any other jurisdiction; |
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| 1 | | (3) the person or entity has submitted an application | 2 | | for a license under this Act that contains false | 3 | | information; | 4 | | (4) the person is a member of the Board; | 5 | | (5) a person defined in (1), (2), (3), or (4) of this | 6 | | subsection (d) is an officer, director, or managerial | 7 | | employee of the entity; | 8 | | (6) the person or entity employs a person defined in | 9 | | (1), (2), (3), or (4) of this subsection (d) who | 10 | | participates in the management or operation of gambling | 11 | | operations authorized under this Act; or | 12 | | (7) a license of the person or entity issued under this | 13 | | Act or a license to own or operate gambling facilities in | 14 | | any other jurisdiction has been revoked. | 15 | | (e) The Board may approve gaming positions pursuant to an | 16 | | organization gaming license statewide as provided in this | 17 | | Section. The authority to operate gaming positions under this | 18 | | Section shall be allocated as follows: up to 1,200 gaming | 19 | | positions for any organization gaming licensee in Cook County | 20 | | and up to 900 gaming positions for any organization gaming | 21 | | licensee outside of Cook County. | 22 | | (f) Each applicant for an organization gaming license shall | 23 | | specify in its application for licensure the number of gaming | 24 | | positions it will operate, up to the applicable limitation set | 25 | | forth in subsection (e) of this Section. Any unreserved gaming | 26 | | positions that are not specified shall be forfeited and |
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| 1 | | retained by the Board. For the purposes of this subsection (f), | 2 | | an organization gaming licensee that did not conduct live | 3 | | racing in 2010 and is located within 3 miles of the Mississippi | 4 | | River may reserve up to 900 positions and shall not be | 5 | | penalized under this Section for not operating those positions | 6 | | until it meets the requirements of subsection (e) of this | 7 | | Section, but such licensee shall not request unreserved gaming | 8 | | positions under this subsection (f) until its 900 positions are | 9 | | all operational. | 10 | | Thereafter, the Board shall publish the number of | 11 | | unreserved gaming positions and shall accept requests for | 12 | | additional positions from any organization gaming licensee | 13 | | that initially reserved all of the positions that were offered. | 14 | | The Board shall allocate expeditiously the unreserved gaming | 15 | | positions to requesting organization gaming licensees in a | 16 | | manner that maximizes revenue to the State. The Board may | 17 | | allocate any such unused gaming positions pursuant to an open | 18 | | and competitive bidding process, as provided under Section 7.5 | 19 | | of this Act. This process shall continue until all unreserved | 20 | | gaming positions have been purchased. All positions obtained | 21 | | pursuant to this process and all positions the organization | 22 | | gaming licensee specified it would operate in its application | 23 | | must be in operation within 18 months after they were obtained | 24 | | or the organization gaming licensee forfeits the right to | 25 | | operate those positions, but is not entitled to a refund of any | 26 | | fees paid. The Board may, after holding a public hearing, grant |
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| 1 | | extensions so long as the organization gaming licensee is | 2 | | working in good faith to make the positions operational. The | 3 | | extension may be for a period of 6 months. If, after the period | 4 | | of the extension, the organization gaming licensee has not made | 5 | | the positions operational, then another public hearing must be | 6 | | held by the Board before it may grant another extension. | 7 | | Unreserved gaming positions retained from and allocated to | 8 | | organization gaming licensees by the Board pursuant to this | 9 | | subsection (f) shall not be allocated to owners licensees under | 10 | | this Act. | 11 | | For the purpose of this subsection (f), the unreserved | 12 | | gaming positions for each organization gaming licensee shall be | 13 | | the applicable limitation set forth in subsection (e) of this | 14 | | Section, less the number of reserved gaming positions by such | 15 | | organization gaming licensee, and the total unreserved gaming | 16 | | positions shall be the aggregate of the unreserved gaming | 17 | | positions for all organization gaming licensees. | 18 | | (g) An organization gaming licensee is authorized to | 19 | | conduct the following at a racetrack: | 20 | | (1) slot machine gambling; | 21 | | (2) video game of chance gambling; | 22 | | (3) gambling with electronic gambling games as defined | 23 | | in this Act or defined by the Illinois Gaming Board; and | 24 | | (4) table games. | 25 | | (h) Subject to the approval of the Illinois Gaming Board, | 26 | | an organization gaming licensee may make modification or |
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| 1 | | additions to any existing buildings and structures to comply | 2 | | with the requirements of this Act. The Illinois Gaming Board | 3 | | shall make its decision after consulting with the Illinois | 4 | | Racing Board. In no case, however, shall the Illinois Gaming | 5 | | Board approve any modification or addition that alters the | 6 | | grounds of the organization licensee such that the act of live | 7 | | racing is an ancillary activity to gaming authorized under this | 8 | | Section.
Gaming authorized under this Section may take place in | 9 | | existing structures where inter-track wagering is conducted at | 10 | | the racetrack or a facility within 300 yards of the racetrack | 11 | | in accordance with the provisions of this Act and the Illinois | 12 | | Horse Racing Act of 1975. | 13 | | (i) An organization gaming licensee may conduct gaming at a | 14 | | temporary facility pending the construction of a permanent | 15 | | facility or the remodeling or relocation of an existing | 16 | | facility to accommodate gaming participants for up to 24 months | 17 | | after the temporary facility begins to conduct gaming | 18 | | authorized under this Section. Upon request by an organization | 19 | | gaming licensee and upon a showing of good cause by the | 20 | | organization gaming licensee, the Board shall extend the period | 21 | | during which the licensee may conduct gaming authorized under | 22 | | this Section at a temporary facility by up to 12 months. The | 23 | | Board shall make rules concerning the conduct of gaming | 24 | | authorized under this Section from temporary facilities. | 25 | | The gaming authorized under this Section may take place in | 26 | | existing structures where inter-track wagering is conducted at |
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| 1 | | the racetrack or a facility within 300 yards of the racetrack | 2 | | in accordance with the provisions of this Act and the Illinois | 3 | | Horse Racing Act of 1975. | 4 | | (i-5) Under no circumstances shall an organization gaming | 5 | | licensee conduct gaming at any State or county fair. | 6 | | (j) The Illinois Gaming Board must adopt emergency rules in | 7 | | accordance with Section 5-45 of the Illinois Administrative | 8 | | Procedure Act as necessary to ensure compliance with the | 9 | | provisions of this amendatory Act of the 101st General Assembly
| 10 | | concerning the conduct of gaming by an organization gaming | 11 | | licensee. The adoption of emergency rules authorized by this | 12 | | subsection (j) shall be deemed to be necessary for the public | 13 | | interest, safety, and welfare. | 14 | | (k) Each organization gaming licensee who obtains gaming | 15 | | positions must make a reconciliation payment 3 years after the | 16 | | date the organization gaming licensee begins operating the | 17 | | positions in an amount equal to 75% of the difference between | 18 | | its adjusted gross receipts from gaming authorized under this | 19 | | Section and amounts paid to its purse accounts pursuant to item | 20 | | (1) of subsection (b) of Section 56 of the Illinois Horse | 21 | | Racing Act of 1975 for the 12-month period for which such | 22 | | difference was the largest, minus an amount equal to the | 23 | | initial per position fee paid by the organization gaming | 24 | | licensee. If this calculation results in a negative amount, | 25 | | then the organization gaming licensee is not entitled to any | 26 | | reimbursement of fees previously paid. This reconciliation |
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| 1 | | payment may be made in installments over a period of no more | 2 | | than 6 2 years , subject to Board approval . Any installment | 3 | | payments shall include an annual market interest rate as | 4 | | determined by the Board. | 5 | | All payments by licensees under this subsection (k) shall | 6 | | be deposited into the Rebuild Illinois Projects Fund. | 7 | | (l) As soon as practical after a request is made by the | 8 | | Illinois Gaming Board, to minimize duplicate submissions by the | 9 | | applicant, the Illinois Racing Board must provide information | 10 | | on an applicant for an organization gaming license to the | 11 | | Illinois Gaming Board.
| 12 | | (Source: P.A. 101-31, eff. 6-28-19.)
| 13 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| 14 | | Sec. 13. Wagering tax; rate; distribution.
| 15 | | (a) Until January 1, 1998, a tax is imposed on the adjusted | 16 | | gross
receipts received from gambling games authorized under | 17 | | this Act at the rate of
20%.
| 18 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege | 19 | | tax is
imposed on persons engaged in the business of conducting | 20 | | riverboat gambling
operations, based on the adjusted gross | 21 | | receipts received by a licensed owner
from gambling games | 22 | | authorized under this Act at the following rates:
| 23 | | 15% of annual adjusted gross receipts up to and | 24 | | including $25,000,000;
| 25 | | 20% of annual adjusted gross receipts in excess of |
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| 1 | | $25,000,000 but not
exceeding $50,000,000;
| 2 | | 25% of annual adjusted gross receipts in excess of | 3 | | $50,000,000 but not
exceeding $75,000,000;
| 4 | | 30% of annual adjusted gross receipts in excess of | 5 | | $75,000,000 but not
exceeding $100,000,000;
| 6 | | 35% of annual adjusted gross receipts in excess of | 7 | | $100,000,000.
| 8 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 9 | | is imposed on
persons engaged in the business of conducting | 10 | | riverboat gambling operations,
other than licensed managers | 11 | | conducting riverboat gambling operations on behalf
of the | 12 | | State, based on the adjusted gross receipts received by a | 13 | | licensed
owner from gambling games authorized under this Act at | 14 | | the following rates:
| 15 | | 15% of annual adjusted gross receipts up to and | 16 | | including $25,000,000;
| 17 | | 22.5% of annual adjusted gross receipts in excess of | 18 | | $25,000,000 but not
exceeding $50,000,000;
| 19 | | 27.5% of annual adjusted gross receipts in excess of | 20 | | $50,000,000 but not
exceeding $75,000,000;
| 21 | | 32.5% of annual adjusted gross receipts in excess of | 22 | | $75,000,000 but not
exceeding $100,000,000;
| 23 | | 37.5% of annual adjusted gross receipts in excess of | 24 | | $100,000,000 but not
exceeding $150,000,000;
| 25 | | 45% of annual adjusted gross receipts in excess of | 26 | | $150,000,000 but not
exceeding $200,000,000;
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| 1 | | 50% of annual adjusted gross receipts in excess of | 2 | | $200,000,000.
| 3 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 4 | | persons engaged
in the business of conducting riverboat | 5 | | gambling operations, other than
licensed managers conducting | 6 | | riverboat gambling operations on behalf of the
State, based on | 7 | | the adjusted gross receipts received by a licensed owner from
| 8 | | gambling games authorized under this Act at the following | 9 | | rates:
| 10 | | 15% of annual adjusted gross receipts up to and | 11 | | including $25,000,000;
| 12 | | 27.5% of annual adjusted gross receipts in excess of | 13 | | $25,000,000 but not
exceeding $37,500,000;
| 14 | | 32.5% of annual adjusted gross receipts in excess of | 15 | | $37,500,000 but not
exceeding $50,000,000;
| 16 | | 37.5% of annual adjusted gross receipts in excess of | 17 | | $50,000,000 but not
exceeding $75,000,000;
| 18 | | 45% of annual adjusted gross receipts in excess of | 19 | | $75,000,000 but not
exceeding $100,000,000;
| 20 | | 50% of annual adjusted gross receipts in excess of | 21 | | $100,000,000 but not
exceeding $250,000,000;
| 22 | | 70% of annual adjusted gross receipts in excess of | 23 | | $250,000,000.
| 24 | | An amount equal to the amount of wagering taxes collected | 25 | | under this
subsection (a-3) that are in addition to the amount | 26 | | of wagering taxes that
would have been collected if the |
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| 1 | | wagering tax rates under subsection (a-2)
were in effect shall | 2 | | be paid into the Common School Fund.
| 3 | | The privilege tax imposed under this subsection (a-3) shall | 4 | | no longer be
imposed beginning on the earlier of (i) July 1, | 5 | | 2005; (ii) the first date
after June 20, 2003 that riverboat | 6 | | gambling operations are conducted
pursuant to a dormant | 7 | | license; or (iii) the first day that riverboat gambling
| 8 | | operations are conducted under the authority of an owners | 9 | | license that is in
addition to the 10 owners licenses initially | 10 | | authorized under this Act.
For the purposes of this subsection | 11 | | (a-3), the term "dormant license"
means an owners license that | 12 | | is authorized by this Act under which no
riverboat gambling | 13 | | operations are being conducted on June 20, 2003.
| 14 | | (a-4) Beginning on the first day on which the tax imposed | 15 | | under
subsection (a-3) is no longer imposed and ending upon the | 16 | | imposition of the privilege tax under subsection (a-5) of this | 17 | | Section, a privilege tax is imposed on persons
engaged in the | 18 | | business of conducting gambling operations, other
than | 19 | | licensed managers conducting riverboat gambling operations on | 20 | | behalf of
the State, based on the adjusted gross receipts | 21 | | received by a licensed owner
from gambling games authorized | 22 | | under this Act at the following rates:
| 23 | | 15% of annual adjusted gross receipts up to and | 24 | | including $25,000,000;
| 25 | | 22.5% of annual adjusted gross receipts in excess of | 26 | | $25,000,000 but not
exceeding $50,000,000;
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| 1 | | 27.5% of annual adjusted gross receipts in excess of | 2 | | $50,000,000 but not
exceeding $75,000,000;
| 3 | | 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;
| 7 | | 45% of annual adjusted gross receipts in excess of | 8 | | $150,000,000 but not
exceeding $200,000,000;
| 9 | | 50% of annual adjusted gross receipts in excess of | 10 | | $200,000,000.
| 11 | | For the imposition of the privilege tax in this subsection | 12 | | (a-4), amounts paid pursuant to item (1) of subsection (b) of | 13 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 14 | | be included in the determination of adjusted gross receipts. | 15 | | (a-5) (1) Beginning on the first day that an owners licensee | 16 | | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | 17 | | (e-5) of Section 7 conducts gambling operations, either in a | 18 | | temporary facility or a permanent facility, a privilege tax is | 19 | | imposed on persons engaged in the business of conducting | 20 | | gambling operations, other than the owners licensee under | 21 | | paragraph (1) of subsection (e-5) of Section 7 and licensed | 22 | | managers conducting riverboat gambling operations on behalf of | 23 | | the State, based on the adjusted gross receipts received by | 24 | | such licensee from the gambling games authorized under this | 25 | | Act. The privilege tax for all gambling games other than table | 26 | | games, including, but not limited to, slot machines, video game |
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| 1 | | of chance gambling, and electronic gambling games shall be at | 2 | | the following rates: | 3 | | 15% of annual adjusted gross receipts up to and | 4 | | including $25,000,000; | 5 | | 22.5% of annual adjusted gross receipts in excess of | 6 | | $25,000,000 but not exceeding $50,000,000; | 7 | | 27.5% of annual adjusted gross receipts in excess of | 8 | | $50,000,000 but not exceeding $75,000,000; | 9 | | 32.5% of annual adjusted gross receipts in excess of | 10 | | $75,000,000 but not exceeding $100,000,000; | 11 | | 37.5% of annual adjusted gross receipts in excess of | 12 | | $100,000,000 but not exceeding $150,000,000; | 13 | | 45% of annual adjusted gross receipts in excess of | 14 | | $150,000,000 but not exceeding $200,000,000; | 15 | | 50% of annual adjusted gross receipts in excess of | 16 | | $200,000,000. | 17 | | The privilege tax for table games shall be at the following | 18 | | rates: | 19 | | 15% of annual adjusted gross receipts up to and | 20 | | including $25,000,000; | 21 | | 20% of annual adjusted gross receipts in excess of | 22 | | $25,000,000. | 23 | | For the imposition of the privilege tax in this subsection | 24 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 25 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 26 | | be included in the determination of adjusted gross receipts. |
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| 1 | | (2) Beginning on the first day that an owners licensee | 2 | | under paragraph (1) of subsection (e-5) of Section 7 conducts | 3 | | gambling operations, either in a temporary facility or a | 4 | | permanent facility, a privilege tax is imposed on persons | 5 | | engaged in the business of conducting gambling operations under | 6 | | paragraph (1) of subsection (e-5) of Section 7, other than | 7 | | licensed managers conducting riverboat gambling operations on | 8 | | behalf of the State, based on the adjusted gross receipts | 9 | | received by such licensee from the gambling games authorized | 10 | | under this Act. The privilege tax for all gambling games other | 11 | | than table games, including, but not limited to, slot machines, | 12 | | video game of chance gambling, and electronic gambling games | 13 | | shall be at the following rates: | 14 | | 12% of annual adjusted gross receipts up to and
| 15 | | including $25,000,000 to the State and 10.5% of annual | 16 | | adjusted gross receipts up to and including $25,000,000 to | 17 | | the City of Chicago; | 18 | | 16% of annual adjusted gross receipts in excess of
| 19 | | $25,000,000 but not exceeding $50,000,000 to the State and | 20 | | 14% of annual adjusted gross receipts in excess of | 21 | | $25,000,000 but not exceeding $50,000,000 to the City of | 22 | | Chicago; | 23 | | 20.1% of annual adjusted gross receipts in excess of
| 24 | | $50,000,000 but not exceeding $75,000,000 to the State and | 25 | | 17.4% of annual adjusted gross receipts in excess of | 26 | | $50,000,000 but not exceeding $75,000,000 to the City of |
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| 1 | | Chicago; | 2 | | 21.4% of annual adjusted gross receipts in excess of
| 3 | | $75,000,000 but not exceeding $100,000,000 to the State and | 4 | | 18.6% of annual adjusted gross receipts in excess of | 5 | | $75,000,000 but not exceeding $100,000,000 to the City of | 6 | | Chicago; | 7 | | 22.7% of annual adjusted gross receipts in excess of
| 8 | | $100,000,000 but not exceeding $150,000,000 to the State | 9 | | and 19.8% of annual adjusted gross receipts in excess of | 10 | | $100,000,000 but not exceeding $150,000,000 to the City of | 11 | | Chicago; | 12 | | 24.1% of annual adjusted gross receipts in excess of
| 13 | | $150,000,000 but not exceeding $225,000,000 to the State | 14 | | and 20.9% of annual adjusted gross receipts in excess of | 15 | | $150,000,000 but not exceeding $225,000,000 to the City of | 16 | | Chicago; | 17 | | 26.8% of annual adjusted gross receipts in excess of
| 18 | | $225,000,000 but not exceeding $1,000,000,000 to the State | 19 | | and 23.2% of annual adjusted gross receipts in excess of | 20 | | $225,000,000 but not exceeding $1,000,000,000 to the City | 21 | | of Chicago; | 22 | | 40% of annual adjusted gross receipts in excess of | 23 | | $1,000,000,000 to the State and 34.7% of annual gross | 24 | | receipts in excess of $1,000,000,000 to the City of | 25 | | Chicago. | 26 | | The privilege tax for table games shall be at the following |
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| 1 | | rates: | 2 | | 8.1% of annual adjusted gross receipts up to and | 3 | | including $25,000,000 to the State and 6.9% of annual | 4 | | adjusted gross receipts up to and including $25,000,000 to | 5 | | the City of Chicago; | 6 | | 10.7% of annual adjusted gross receipts in excess of | 7 | | $25,000,000 but not exceeding $75,000,000 to the State and | 8 | | 9.3% of annual adjusted gross receipts in excess of | 9 | | $25,000,000 but not exceeding $75,000,000 to the City of | 10 | | Chicago; | 11 | | 11.2% of annual adjusted gross receipts in excess of | 12 | | $75,000,000 but not exceeding $175,000,000 to the State and | 13 | | 9.8% of annual adjusted gross receipts in excess of | 14 | | $75,000,000 but not exceeding $175,000,000 to the City of | 15 | | Chicago; | 16 | | 13.5% of annual adjusted gross receipts in excess of | 17 | | $175,000,000 but not exceeding $225,000,000 to the State | 18 | | and 11.5% of annual adjusted gross receipts in excess of | 19 | | $175,000,000 but not exceeding $225,000,000 to the City of | 20 | | Chicago; | 21 | | 15.1% of annual adjusted gross receipts in excess of | 22 | | $225,000,000 but not exceeding $275,000,000 to the State | 23 | | and 12.9% of annual adjusted gross receipts in excess of | 24 | | $225,000,000 but not exceeding $275,000,000 to the City of | 25 | | Chicago; | 26 | | 16.2% of annual adjusted gross receipts in excess of |
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| 1 | | $275,000,000 but not exceeding $375,000,000 to the State | 2 | | and 13.8% of annual adjusted gross receipts in excess of | 3 | | $275,000,000 but not exceeding $375,000,000 to the City of | 4 | | Chicago; | 5 | | 18.9% of annual adjusted gross receipts in excess of | 6 | | $375,000,000 to the State and 16.1% of annual gross | 7 | | receipts in excess of $375,000,000 to the City of Chicago. | 8 | | For the imposition of the privilege tax in this subsection | 9 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 10 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 11 | | be included in the determination of adjusted gross receipts. | 12 | | Notwithstanding the provisions of this subsection (a-5), | 13 | | for the first 10 years that the privilege tax is imposed under | 14 | | this subsection (a-5), the privilege tax shall be imposed on | 15 | | the modified annual adjusted gross receipts of a riverboat or | 16 | | casino conducting gambling operations in the City of East St. | 17 | | Louis, unless: | 18 | | (1) the riverboat or casino fails to employ at least | 19 | | 450 people; | 20 | | (2) the riverboat or casino fails to maintain | 21 | | operations in a manner consistent with this Act or is not a | 22 | | viable riverboat or casino subject to the approval of the | 23 | | Board; or | 24 | | (3) the owners licensee is not an entity in which | 25 | | employees participate in an employee stock ownership plan. | 26 | | As used in this subsection (a-5), "modified annual adjusted |
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| 1 | | gross receipts" means: | 2 | | (A) for calendar year 2020, the annual adjusted gross | 3 | | receipts for the current year minus the difference between | 4 | | an amount equal to the average annual adjusted gross | 5 | | receipts from a riverboat or casino conducting gambling | 6 | | operations in the City of East St. Louis for 2014, 2015, | 7 | | 2016, 2017, and 2018 and the annual adjusted gross receipts | 8 | | for 2018; | 9 | | (B) for calendar year 2021, the annual adjusted gross | 10 | | receipts for the current year minus the difference between | 11 | | an amount equal to the average annual adjusted gross | 12 | | receipts from a riverboat or casino conducting gambling | 13 | | operations in the City of East St. Louis for 2014, 2015, | 14 | | 2016, 2017, and 2018 and the annual adjusted gross receipts | 15 | | for 2019; and | 16 | | (C) for calendar years 2022 through 2029, the annual | 17 | | adjusted gross receipts for the current year minus the | 18 | | difference between an amount equal to the average annual | 19 | | adjusted gross receipts from a riverboat or casino | 20 | | conducting gambling operations in the City of East St. | 21 | | Louis for 3 years preceding the current year and the annual | 22 | | adjusted gross receipts for the immediately preceding | 23 | | year. | 24 | | (a-5.5) In addition to the privilege tax imposed under | 25 | | subsection (a-5), a privilege tax is imposed on the owners | 26 | | licensee under paragraph (1) of subsection (e-5) of Section 7 |
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| 1 | | at the rate of one-third of the owners licensee's adjusted | 2 | | gross receipts. | 3 | | For the imposition of the privilege tax in this subsection | 4 | | (a-5.5), amounts paid pursuant to item (1) of subsection (b) of | 5 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 6 | | be included in the determination of adjusted gross receipts. | 7 | | (a-6) From June 28, 2019 ( the effective date of Public Act | 8 | | 101-31) this amendatory Act of the 101st General Assembly until | 9 | | June 30, 2023, an owners licensee that conducted gambling | 10 | | operations prior to January 1, 2011 shall receive a | 11 | | dollar-for-dollar credit against the tax imposed under this | 12 | | Section for any renovation or construction costs paid by the | 13 | | owners licensee, but in no event shall the credit exceed | 14 | | $2,000,000. | 15 | | Additionally, from June 28, 2019 ( the effective date of | 16 | | Public Act 101-31) this amendatory Act of the 101st General | 17 | | Assembly until December 31, 2022, an owners licensee that (i) | 18 | | is located within 15 miles of the Missouri border, and (ii) has | 19 | | at least 3 riverboats, casinos, or their equivalent within a | 20 | | 45-mile radius, may be authorized to relocate to a new location | 21 | | with the approval of both the unit of local government | 22 | | designated as the home dock and the Board, so long as the new | 23 | | location is within the same unit of local government and no | 24 | | more than 3 miles away from its original location. Such owners | 25 | | licensee shall receive a credit against the tax imposed under | 26 | | this Section equal to 8% of the total project costs, as |
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| 1 | | approved by the Board, for any renovation or construction costs | 2 | | paid by the owners licensee for the construction of the new | 3 | | facility, provided that the new facility is operational by July | 4 | | 1, 2022. In determining whether or not to approve a relocation, | 5 | | the Board must consider the extent to which the relocation will | 6 | | diminish the gaming revenues received by other Illinois gaming | 7 | | facilities. | 8 | | (a-7) Beginning in the initial adjustment year and through | 9 | | the final adjustment year, if the total obligation imposed | 10 | | pursuant to either subsection (a-5) or (a-6) will result in an | 11 | | owners licensee receiving less after-tax adjusted gross | 12 | | receipts than it received in calendar year 2018, then the total | 13 | | amount of privilege taxes that the owners licensee is required | 14 | | to pay for that calendar year shall be reduced to the extent | 15 | | necessary so that the after-tax adjusted gross receipts in that | 16 | | calendar year equals the after-tax adjusted gross receipts in | 17 | | calendar year 2018, but the privilege tax reduction shall not | 18 | | exceed the annual adjustment cap. If pursuant to this | 19 | | subsection (a-7), the total obligation imposed pursuant to | 20 | | either subsection (a-5) or (a-6) shall be reduced, then the | 21 | | owners licensee shall not receive a refund from the State at | 22 | | the end of the subject calendar year but instead shall be able | 23 | | to apply that amount as a credit against any payments it owes | 24 | | to the State in the following calendar year to satisfy its | 25 | | total obligation under either subsection (a-5) or (a-6). The | 26 | | credit for the final adjustment year shall occur in the |
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| 1 | | calendar year following the final adjustment year. | 2 | | If an owners licensee that conducted gambling operations | 3 | | prior to January 1, 2019 expands its riverboat or casino, | 4 | | including, but not limited to, with respect to its gaming | 5 | | floor, additional non-gaming amenities such as restaurants, | 6 | | bars, and hotels and other additional facilities, and incurs | 7 | | construction and other costs related to such expansion from | 8 | | June 28, 2019 ( the effective date of Public Act 101-31) this | 9 | | amendatory Act of the 101st General Assembly until June 28, | 10 | | 2024 ( the 5th anniversary of the effective date of Public Act | 11 | | 101-31) this amendatory Act of the 101st General Assembly , then | 12 | | for each $15,000,000 spent for any such construction or other | 13 | | costs related to expansion paid by the owners licensee, the | 14 | | final adjustment year shall be extended by one year and the | 15 | | annual adjustment cap shall increase by 0.2% of adjusted gross | 16 | | receipts during each calendar year until and including the | 17 | | final adjustment year. No further modifications to the final | 18 | | adjustment year or annual adjustment cap shall be made after | 19 | | $75,000,000 is incurred in construction or other costs related | 20 | | to expansion so that the final adjustment year shall not extend | 21 | | beyond the 9th calendar year after the initial adjustment year, | 22 | | not including the initial adjustment year, and the annual | 23 | | adjustment cap shall not exceed 4% of adjusted gross receipts | 24 | | in a particular calendar year. Construction and other costs | 25 | | related to expansion shall include all project related costs, | 26 | | including, but not limited to, all hard and soft costs, |
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| 1 | | financing costs, on or off-site ground, road or utility work, | 2 | | cost of gaming equipment and all other personal property, | 3 | | initial fees assessed for each incremental gaming position, and | 4 | | the cost of incremental land acquired for such expansion. Soft | 5 | | costs shall include, but not be limited to, legal fees, | 6 | | architect, engineering and design costs, other consultant | 7 | | costs, insurance cost, permitting costs, and pre-opening costs | 8 | | related to the expansion, including, but not limited to, any of | 9 | | the following: marketing, real estate taxes, personnel, | 10 | | training, travel and out-of-pocket expenses, supply, | 11 | | inventory, and other costs, and any other project related soft | 12 | | costs. | 13 | | To be eligible for the tax credits in subsection (a-6), all | 14 | | construction contracts shall include a requirement that the | 15 | | contractor enter into a project labor agreement with the | 16 | | building and construction trades council with geographic | 17 | | jurisdiction of the location of the proposed gaming facility. | 18 | | Notwithstanding any other provision of this subsection | 19 | | (a-7), this subsection (a-7) does not apply to an owners | 20 | | licensee unless such owners licensee spends at least | 21 | | $15,000,000 on construction and other costs related to its | 22 | | expansion, excluding the initial fees assessed for each | 23 | | incremental gaming position. | 24 | | This subsection (a-7) does not apply to owners licensees
| 25 | | authorized pursuant to subsection (e-5) of Section 7 of this
| 26 | | Act. |
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| 1 | | For purposes of this subsection (a-7): | 2 | | "Building and construction trades council" means any | 3 | | organization representing multiple construction entities that | 4 | | are monitoring or attentive to compliance with public or | 5 | | workers' safety laws, wage and hour requirements, or other | 6 | | statutory requirements or that are making or maintaining | 7 | | collective bargaining agreements. | 8 | | "Initial adjustment year" means the year commencing on | 9 | | January 1 of the calendar year immediately following the | 10 | | earlier of the following: | 11 | | (1) the commencement of gambling operations, either in | 12 | | a temporary or permanent facility, with respect to the | 13 | | owners license authorized under paragraph (1) of | 14 | | subsection (e-5) of Section 7 of this Act; or | 15 | | (2) June 28, 2021 ( 24 months after the effective date | 16 | | of Public Act 101-31); this amendatory Act of the 101st | 17 | | General Assembly, | 18 | | provided the initial adjustment year shall not commence earlier | 19 | | than June 28, 2020 ( 12 months after the effective date of | 20 | | Public Act 101-31) this amendatory Act of the 101st General | 21 | | Assembly . | 22 | | "Final adjustment year" means the 2nd calendar year after | 23 | | the initial adjustment year, not including the initial | 24 | | adjustment year, and as may be extended further as described in | 25 | | this subsection (a-7). | 26 | | "Annual adjustment cap" means 3% of adjusted gross receipts |
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| 1 | | in a particular calendar year, and as may be increased further | 2 | | as otherwise described in this subsection (a-7). | 3 | | (a-8) Riverboat gambling operations conducted by a | 4 | | licensed manager on
behalf of the State are not subject to the | 5 | | tax imposed under this Section.
| 6 | | (a-9) Beginning on January 1, 2020, the calculation of | 7 | | gross receipts or adjusted gross receipts, for the purposes of | 8 | | this Section, for a riverboat, a casino, or an organization | 9 | | gaming facility shall not include the dollar amount of | 10 | | non-cashable vouchers, coupons, and electronic promotions | 11 | | redeemed by wagerers upon the riverboat, in the casino, or in | 12 | | the organization gaming facility up to and including an amount | 13 | | not to exceed 20% of a riverboat's, a casino's, or an | 14 | | organization gaming facility's adjusted gross receipts. | 15 | | The Illinois Gaming Board shall submit to the General | 16 | | Assembly a comprehensive report no later than March 31, 2023 | 17 | | detailing, at a minimum, the effect of removing non-cashable | 18 | | vouchers, coupons, and electronic promotions from this | 19 | | calculation on net gaming revenues to the State in calendar | 20 | | years 2020 through 2022, the increase or reduction in wagerers | 21 | | as a result of removing non-cashable vouchers, coupons, and | 22 | | electronic promotions from this calculation, the effect of the | 23 | | tax rates in subsection (a-5) on net gaming revenues to this | 24 | | State, and proposed modifications to the calculation. | 25 | | (a-10) The taxes imposed by this Section shall be paid by | 26 | | the licensed
owner or the organization gaming licensee to the |
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| 1 | | Board not later than 5:00 o'clock p.m. of the day after the day
| 2 | | when the wagers were made.
| 3 | | (a-15) If the privilege tax imposed under subsection (a-3) | 4 | | is no longer imposed pursuant to item (i) of the last paragraph | 5 | | of subsection (a-3), then by June 15 of each year, each owners | 6 | | licensee, other than an owners licensee that admitted 1,000,000 | 7 | | persons or
fewer in calendar year 2004, must, in addition to | 8 | | the payment of all amounts otherwise due under this Section, | 9 | | pay to the Board a reconciliation payment in the amount, if | 10 | | any, by which the licensed owner's base amount exceeds the | 11 | | amount of net privilege tax paid by the licensed owner to the | 12 | | Board in the then current State fiscal year. A licensed owner's | 13 | | net privilege tax obligation due for the balance of the State | 14 | | fiscal year shall be reduced up to the total of the amount paid | 15 | | by the licensed owner in its June 15 reconciliation payment. | 16 | | The obligation imposed by this subsection (a-15) is binding on | 17 | | any person, firm, corporation, or other entity that acquires an | 18 | | ownership interest in any such owners license. The obligation | 19 | | imposed under this subsection (a-15) terminates on the earliest | 20 | | of: (i) July 1, 2007, (ii) the first day after the effective | 21 | | date of this amendatory Act of the 94th General Assembly that | 22 | | riverboat gambling operations are conducted pursuant to a | 23 | | dormant license, (iii) the first day that riverboat gambling | 24 | | operations are conducted under the authority of an owners | 25 | | license that is in addition to the 10 owners licenses initially | 26 | | authorized under this Act, or (iv) the first day that a |
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| 1 | | licensee under the Illinois Horse Racing Act of 1975 conducts | 2 | | gaming operations with slot machines or other electronic gaming | 3 | | devices. The Board must reduce the obligation imposed under | 4 | | this subsection (a-15) by an amount the Board deems reasonable | 5 | | for any of the following reasons: (A) an act or acts of God, | 6 | | (B) an act of bioterrorism or terrorism or a bioterrorism or | 7 | | terrorism threat that was investigated by a law enforcement | 8 | | agency, or (C) a condition beyond the control of the owners | 9 | | licensee that does not result from any act or omission by the | 10 | | owners licensee or any of its agents and that poses a hazardous | 11 | | threat to the health and safety of patrons. If an owners | 12 | | licensee pays an amount in excess of its liability under this | 13 | | Section, the Board shall apply the overpayment to future | 14 | | payments required under this Section. | 15 | | For purposes of this subsection (a-15): | 16 | | "Act of God" means an incident caused by the operation of | 17 | | an extraordinary force that cannot be foreseen, that cannot be | 18 | | avoided by the exercise of due care, and for which no person | 19 | | can be held liable.
| 20 | | "Base amount" means the following: | 21 | | For a riverboat in Alton, $31,000,000.
| 22 | | For a riverboat in East Peoria, $43,000,000.
| 23 | | For the Empress riverboat in Joliet, $86,000,000.
| 24 | | For a riverboat in Metropolis, $45,000,000.
| 25 | | For the Harrah's riverboat in Joliet, $114,000,000.
| 26 | | For a riverboat in Aurora, $86,000,000.
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| 1 | | For a riverboat in East St. Louis, $48,500,000.
| 2 | | For a riverboat in Elgin, $198,000,000.
| 3 | | "Dormant license" has the meaning ascribed to it in | 4 | | subsection (a-3).
| 5 | | "Net privilege tax" means all privilege taxes paid by a | 6 | | licensed owner to the Board under this Section, less all | 7 | | payments made from the State Gaming Fund pursuant to subsection | 8 | | (b) of this Section. | 9 | | The changes made to this subsection (a-15) by Public Act | 10 | | 94-839 are intended to restate and clarify the intent of Public | 11 | | Act 94-673 with respect to the amount of the payments required | 12 | | to be made under this subsection by an owners licensee to the | 13 | | Board.
| 14 | | (b) From the tax revenue from riverboat or casino gambling
| 15 | | deposited in the State Gaming Fund under this Section, an | 16 | | amount equal to 5% of
adjusted gross receipts generated by a | 17 | | riverboat or a casino, other than a riverboat or casino | 18 | | designated in paragraph (1), (3), or (4) of subsection (e-5) of | 19 | | Section 7, shall be paid monthly, subject
to appropriation by | 20 | | the General Assembly, to the unit of local government in which | 21 | | the casino is located or that
is designated as the home dock of | 22 | | the riverboat. Notwithstanding anything to the contrary, | 23 | | beginning on the first day that an owners licensee under | 24 | | paragraph (1), (2), (3), (4), (5), or (6) of subsection (e-5) | 25 | | of Section 7 conducts gambling operations, either in a | 26 | | temporary facility or a permanent facility, and for 2 years |
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| 1 | | thereafter, a unit of local government designated as the home | 2 | | dock of a riverboat whose license was issued before January 1, | 3 | | 2019, other than a riverboat conducting gambling operations in | 4 | | the City of East St. Louis, shall not receive less under this | 5 | | subsection (b) than the amount the unit of local government | 6 | | received under this subsection (b) in calendar year 2018. | 7 | | Notwithstanding anything to the contrary and because the City | 8 | | of East St. Louis is a financially distressed city, beginning | 9 | | on the first day that an owners licensee under paragraph (1), | 10 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | 11 | | conducts gambling operations, either in a temporary facility or | 12 | | a permanent facility, and for 10 years thereafter, a unit of | 13 | | local government designated as the home dock of a riverboat | 14 | | conducting gambling operations in the City of East St. Louis | 15 | | shall not receive less under this subsection (b) than the | 16 | | amount the unit of local government received under this | 17 | | subsection (b) in calendar year 2018. | 18 | | From the tax revenue
deposited in the State Gaming Fund | 19 | | pursuant to riverboat or casino gambling operations
conducted | 20 | | by a licensed manager on behalf of the State, an amount equal | 21 | | to 5%
of adjusted gross receipts generated pursuant to those | 22 | | riverboat or casino gambling
operations shall be paid monthly,
| 23 | | subject to appropriation by the General Assembly, to the unit | 24 | | of local
government that is designated as the home dock of the | 25 | | riverboat upon which
those riverboat gambling operations are | 26 | | conducted or in which the casino is located. |
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| 1 | | From the tax revenue from riverboat or casino gambling | 2 | | deposited in the State Gaming Fund under this Section, an | 3 | | amount equal to 5% of the adjusted gross receipts generated by | 4 | | a riverboat designated in paragraph (3) of subsection (e-5) of | 5 | | Section 7 shall be divided and remitted monthly, subject to | 6 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, | 7 | | 15% to North Chicago, and 5% to Lake County. | 8 | | From the tax revenue from riverboat or casino gambling | 9 | | deposited in the State Gaming Fund under this Section, an | 10 | | amount equal to 5% of the adjusted gross receipts generated by | 11 | | a riverboat designated in paragraph (4) of subsection (e-5) of | 12 | | Section 7 shall be remitted monthly, subject to appropriation, | 13 | | as follows: 70% to the City of Rockford, 5% to the City of | 14 | | Loves Park, 5% to the Village of Machesney, and 20% to | 15 | | Winnebago County. | 16 | | From the tax revenue from riverboat or casino gambling | 17 | | deposited in the State Gaming Fund under this Section, an | 18 | | amount equal to 5% of the adjusted gross receipts generated by | 19 | | a riverboat designated in paragraph (5) of subsection (e-5) of | 20 | | Section 7 shall be remitted monthly, subject to appropriation, | 21 | | as follows: 2% to the unit of local government in which the | 22 | | riverboat or casino is located, and 3% shall be distributed: | 23 | | (A) in accordance with a regional capital development plan | 24 | | entered into by the following communities: Village of Beecher, | 25 | | City of Blue Island, Village of Burnham, City of Calumet City, | 26 | | Village of Calumet Park, City of Chicago Heights, City of |
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| 1 | | Country Club Hills, Village of Crestwood, Village of Crete, | 2 | | Village of Dixmoor, Village of Dolton, Village of East Hazel | 3 | | Crest, Village of Flossmoor, Village of Ford Heights, Village | 4 | | of Glenwood, City of Harvey, Village of Hazel Crest, Village of | 5 | | Homewood, Village of Lansing, Village of Lynwood, City of | 6 | | Markham, Village of Matteson, Village of Midlothian, Village of | 7 | | Monee, City of Oak Forest, Village of Olympia Fields, Village | 8 | | of Orland Hills, Village of Orland Park, City of Palos Heights, | 9 | | Village of Park Forest, Village of Phoenix, Village of Posen, | 10 | | Village of Richton Park, Village of Riverdale, Village of | 11 | | Robbins, Village of Sauk Village, Village of South Chicago | 12 | | Heights, Village of South Holland, Village of Steger, Village | 13 | | of Thornton, Village of Tinley Park, Village of University Park | 14 | | and Village of Worth; or (B) if no regional capital development | 15 | | plan exists, equally among the communities listed in item (A) | 16 | | to be used for capital expenditures or public pension payments, | 17 | | or both. | 18 | | Units of local government may refund any portion of the | 19 | | payment that they receive pursuant to this subsection (b) to | 20 | | the riverboat or casino.
| 21 | | (b-4) Beginning on the first day the licensee under | 22 | | paragraph (5) of subsection (e-5) of Section 7 conducts | 23 | | gambling operations, either in a temporary facility or a | 24 | | permanent facility, and ending on July 31, 2042, from the tax | 25 | | revenue deposited in the State Gaming Fund under this Section, | 26 | | $5,000,000 shall be paid annually, subject
to appropriation, to |
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| 1 | | the host municipality of that owners licensee of a license | 2 | | issued or re-issued pursuant to Section
7.1 of this Act before | 3 | | January 1, 2012. Payments received by the host municipality | 4 | | pursuant to this subsection (b-4) may not be shared with any | 5 | | other unit of local government. | 6 | | (b-5) Beginning on June 28, 2019 ( the effective date of | 7 | | Public Act 101-31) this amendatory Act of the 101st General | 8 | | Assembly , from the tax revenue
deposited in the State Gaming | 9 | | Fund under this Section, an amount equal to 3% of
adjusted | 10 | | gross receipts generated by each organization gaming facility | 11 | | located outside Madison County shall be paid monthly, subject
| 12 | | to appropriation by the General Assembly, to a municipality | 13 | | other than the Village of Stickney in which each organization | 14 | | gaming facility is located or, if the organization gaming | 15 | | facility is not located within a municipality, to the county in | 16 | | which the organization gaming facility is located, except as | 17 | | otherwise provided in this Section. From the tax revenue | 18 | | deposited in the State Gaming Fund under this Section, an | 19 | | amount equal to 3% of adjusted gross receipts generated by an | 20 | | organization gaming facility located in the Village of Stickney | 21 | | shall be paid monthly, subject to appropriation by the General | 22 | | Assembly, as follows: 25% to the Village of Stickney, 5% to the | 23 | | City of Berwyn, 50% to the Town of Cicero, and 20% to the | 24 | | Stickney Public Health District. | 25 | | From the tax revenue deposited in the State Gaming Fund | 26 | | under this Section, an amount equal to 5% of adjusted gross |
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| 1 | | receipts generated by an organization gaming facility located | 2 | | in the City of Collinsville shall be paid monthly, subject to | 3 | | appropriation by the General Assembly, as follows: 30% to the | 4 | | City of Alton, 30% to the City of East St. Louis, and 40% to the | 5 | | City of Collinsville. | 6 | | Municipalities and counties may refund any portion of the | 7 | | payment that they receive pursuant to this subsection (b-5) to | 8 | | the organization gaming facility. | 9 | | (b-6) Beginning on June 28, 2019 ( the effective date of | 10 | | Public Act 101-31) this amendatory Act of the 101st General | 11 | | Assembly , from the tax revenue deposited in the State Gaming | 12 | | Fund under this Section, an amount equal to 2% of adjusted | 13 | | gross receipts generated by an organization gaming facility | 14 | | located outside Madison County shall be paid monthly, subject | 15 | | to appropriation by the General Assembly, to the county in | 16 | | which the organization gaming facility is located for the | 17 | | purposes of its criminal justice system or health care system. | 18 | | Counties may refund any portion of the payment that they | 19 | | receive pursuant to this subsection (b-6) to the organization | 20 | | gaming facility. | 21 | | (b-7) From the tax revenue from the organization gaming | 22 | | licensee located in one of the following townships of Cook | 23 | | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | 24 | | Worth, an amount equal to 5% of the adjusted gross receipts | 25 | | generated by that organization gaming licensee shall be | 26 | | remitted monthly, subject to appropriation, as follows: 2% to |
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| 1 | | the unit of local government in which the organization gaming | 2 | | licensee is located, and 3% shall be distributed: (A) in | 3 | | accordance with a regional capital development plan entered | 4 | | into by the following communities: Village of Beecher, City of | 5 | | Blue Island, Village of Burnham, City of Calumet City, Village | 6 | | of Calumet Park, City of Chicago Heights, City of Country Club | 7 | | Hills, Village of Crestwood, Village of Crete, Village of | 8 | | Dixmoor, Village of Dolton, Village of East Hazel Crest, | 9 | | Village of Flossmoor, Village of Ford Heights, Village of | 10 | | Glenwood, City of Harvey, Village of Hazel Crest, Village of | 11 | | Homewood, Village of Lansing, Village of Lynwood, City of | 12 | | Markham, Village of Matteson, Village of Midlothian, Village of | 13 | | Monee, City of Oak Forest, Village of Olympia Fields, Village | 14 | | of Orland Hills, Village of Orland Park, City of Palos Heights, | 15 | | Village of Park Forest, Village of Phoenix, Village of Posen, | 16 | | Village of Richton Park, Village of Riverdale, Village of | 17 | | Robbins, Village of Sauk Village, Village of South Chicago | 18 | | Heights, Village of South Holland, Village of Steger, Village | 19 | | of Thornton, Village of Tinley Park, Village of University | 20 | | Park, and Village of Worth; or (B) if no regional capital | 21 | | development plan exists, equally among the communities listed | 22 | | in item (A) to be used for capital expenditures or public | 23 | | pension payments, or both. | 24 | | (b-8) In lieu of the payments under subsection (b) of this | 25 | | Section, the portion going to the City of Chicago of the tax | 26 | | revenue from the privilege tax imposed by paragraph (2) of |
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| 1 | | subsection (a-5) (a-5.5) shall be paid monthly, subject
to | 2 | | appropriation by the General Assembly, to the City of Chicago | 3 | | and shall be expended or obligated by the City of Chicago for | 4 | | pension payments in accordance with Public Act 99-506. | 5 | | (c) Appropriations, as approved by the General Assembly, | 6 | | may be made
from the State Gaming Fund to the Board (i) for the | 7 | | administration and enforcement of this Act and the Video Gaming | 8 | | Act, (ii) for distribution to the Department of State Police | 9 | | and to the Department of Revenue for the enforcement of this | 10 | | Act , and the Video Gaming Act, and (iii) to the
Department of | 11 | | Human Services for the administration of programs to treat
| 12 | | problem gambling, including problem gambling from sports | 13 | | wagering. The Board's annual appropriations request must | 14 | | separately state its funding needs for the regulation of gaming | 15 | | authorized under Section 7.7, riverboat gaming, casino gaming, | 16 | | video gaming, and sports wagering.
| 17 | | (c-2) An amount equal to an aggregate of 1% 2% of the | 18 | | adjusted gross receipts generated by an organization gaming | 19 | | facility located within a home rule county with a population of | 20 | | over 3,000,000 inhabitants shall be paid with 0.5% being paid , | 21 | | subject to appropriation
from the General Assembly, from the | 22 | | State Gaming Fund and 0.5% being paid by the City of Chicago | 23 | | from amounts of annual adjusted gross receipts under this Act | 24 | | to the home rule
county in which the organization gaming | 25 | | licensee is located for the purpose of
enhancing the county's | 26 | | criminal justice system. |
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| 1 | | (c-3) Appropriations, as approved by the General Assembly, | 2 | | may be made from the tax revenue deposited into the State | 3 | | Gaming Fund from organization gaming licensees pursuant to this | 4 | | Section for the administration and enforcement of this Act.
| 5 | | (c-4) After payments required under subsections (b), | 6 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | 7 | | the tax revenue from organization gaming licensees deposited | 8 | | into the State Gaming Fund under this Section, all remaining | 9 | | amounts from organization gaming licensees shall be | 10 | | transferred into the Capital Projects Fund. | 11 | | (c-5) (Blank).
| 12 | | (c-10) Each year the General Assembly shall appropriate | 13 | | from the General
Revenue Fund to the Education Assistance Fund | 14 | | an amount equal to the amount
paid into the Horse Racing Equity | 15 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
| 16 | | (c-15) After the payments required under subsections (b), | 17 | | (c), and (c-5)
have been made, an amount equal to 2% of the | 18 | | adjusted gross receipts of (1)
an owners licensee that | 19 | | relocates pursuant to Section 11.2, (2) an owners
licensee | 20 | | conducting riverboat gambling operations pursuant to
an
owners | 21 | | license that is initially issued after June 25, 1999,
or (3) | 22 | | the first
riverboat gambling operations conducted by a licensed | 23 | | manager on behalf of the
State under Section 7.3,
whichever | 24 | | comes first, shall be paid, subject to appropriation
from the | 25 | | General Assembly, from the State Gaming Fund to each home rule
| 26 | | county with a population of over 3,000,000 inhabitants for the |
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| 1 | | purpose of
enhancing the county's criminal justice system.
| 2 | | (c-20) Each year the General Assembly shall appropriate | 3 | | from the General
Revenue Fund to the Education Assistance Fund | 4 | | an amount equal to the amount
paid to each home rule county | 5 | | with a population of over 3,000,000 inhabitants
pursuant to | 6 | | subsection (c-15) in the prior calendar year.
| 7 | | (c-21) After the payments required under subsections (b), | 8 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | 9 | | been made, an amount equal to 2% of the adjusted gross receipts | 10 | | generated by the owners licensee under paragraph (1) of | 11 | | subsection (e-5) of Section 7 shall be paid, subject to | 12 | | appropriation
from the General Assembly, from the State Gaming | 13 | | Fund to the home rule
county in which the owners licensee is | 14 | | located for the purpose of
enhancing the county's criminal | 15 | | justice system. | 16 | | (c-22) After the payments required under subsections (b), | 17 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | 18 | | (c-21) have been made, an amount equal to 2% of the adjusted | 19 | | gross receipts generated by the owners licensee under paragraph | 20 | | (5) of subsection (e-5) of Section 7 shall be paid, subject to | 21 | | appropriation
from the General Assembly, from the State Gaming | 22 | | Fund to the home rule
county in which the owners licensee is | 23 | | located for the purpose of
enhancing the county's criminal | 24 | | justice system. | 25 | | (c-25) From July 1, 2013 and each July 1 thereafter through | 26 | | July 1, 2019, $1,600,000 shall be transferred from the State |
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| 1 | | Gaming Fund to the Chicago State University Education | 2 | | Improvement Fund.
| 3 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 | 4 | | shall be transferred from the State Gaming Fund to the Chicago | 5 | | State University Education Improvement Fund. | 6 | | (c-30) On July 1, 2013 or as soon as possible thereafter, | 7 | | $92,000,000 shall be transferred from the State Gaming Fund to | 8 | | the School Infrastructure Fund and $23,000,000 shall be | 9 | | transferred from the State Gaming Fund to the Horse Racing | 10 | | Equity Fund. | 11 | | (c-35) Beginning on July 1, 2013, in addition to any amount | 12 | | transferred under subsection (c-30) of this Section, | 13 | | $5,530,000 shall be transferred monthly from the State Gaming | 14 | | Fund to the School Infrastructure Fund. | 15 | | (d) From time to time, the
Board shall transfer the | 16 | | remainder of the funds
generated by this Act into the Education
| 17 | | Assistance Fund, created by Public Act 86-0018, of the State of | 18 | | Illinois.
| 19 | | (e) Nothing in this Act shall prohibit the unit of local | 20 | | government
designated as the home dock of the riverboat from | 21 | | entering into agreements
with other units of local government | 22 | | in this State or in other states to
share its portion of the | 23 | | tax revenue.
| 24 | | (f) To the extent practicable, the Board shall administer | 25 | | and collect the
wagering taxes imposed by this Section in a | 26 | | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, |
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| 1 | | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 2 | | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 3 | | Penalty and Interest Act.
| 4 | | (Source: P.A. 101-31, Article 25, Section 25-910, eff. 6-28-19; | 5 | | 101-31, Article 35, Section 35-55, eff. 6-28-19; revised | 6 | | 8-23-19.)
| 7 | | Section 99. Effective date. This Act takes effect June 1, | 8 | | 2020.".
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