Full Text of SB0516 101st General Assembly
SB0516ham004 101ST GENERAL ASSEMBLY | Rep. Thaddeus Jones 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 Horse Racing Act of 1975 is | 6 | | amended by changing Section 19.5 as follows: | 7 | | (230 ILCS 5/19.5) | 8 | | Sec. 19.5. Standardbred racetrack in Cook County or Will | 9 | | County . Notwithstanding anything in this Act to the contrary, | 10 | | in addition to organization licenses issued by the Board on the | 11 | | effective date of this amendatory Act of the 101st General | 12 | | Assembly, the Board shall issue an organization license limited | 13 | | to standardbred racing to a racetrack located in one of the | 14 | | following townships or villages of Cook County or Will County : | 15 | | Bloom, Bremen, Calumet, Crete, Orland, Rich, Thornton, or | 16 | | Worth. This additional organization license shall not be issued |
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| 1 | | within a 35-mile radius of another organization license issued | 2 | | by the Board on the effective date of this amendatory Act of | 3 | | the 101st General Assembly, unless the person having operating | 4 | | control of such racetrack has given written consent to the | 5 | | organization licensee applicant, which consent must be filed | 6 | | with the Board at or prior to the time application is made. The | 7 | | organization license shall be granted upon application, and the | 8 | | licensee shall have all of the current and future rights of | 9 | | existing Illinois racetracks, including, but not limited to, | 10 | | the ability to obtain an inter-track wagering license, the | 11 | | ability to obtain inter-track wagering location licenses, the | 12 | | ability to obtain an organization gaming license pursuant to | 13 | | the Illinois Gambling Act with 1,200 gaming positions, and the | 14 | | ability to offer Internet wagering on horse racing.
| 15 | | (Source: P.A. 101-31, eff. 6-28-19.) | 16 | | Section 10. The Illinois Gambling Act is amended by | 17 | | changing Sections 7 and 13 as follows:
| 18 | | (230 ILCS 10/7) (from Ch. 120, par. 2407)
| 19 | | Sec. 7. Owners licenses.
| 20 | | (a) The Board shall issue owners licenses to persons or | 21 | | entities that apply for such licenses upon payment to the Board | 22 | | of the
non-refundable license fee as provided in subsection (e) | 23 | | or (e-5) and upon a determination by the Board that the
| 24 | | applicant is eligible for an owners license pursuant to this |
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| 1 | | Act and the
rules of the Board. From the effective date of this | 2 | | amendatory Act of the 95th General Assembly until (i) 3 years | 3 | | after the effective date of this amendatory Act of the 95th | 4 | | General Assembly, (ii) the date any organization licensee | 5 | | begins to operate a slot machine or video game of chance under | 6 | | the Illinois Horse Racing Act of 1975 or this Act, (iii) the | 7 | | date that payments begin under subsection (c-5) of Section 13 | 8 | | of this the Act, (iv) the wagering tax imposed under Section 13 | 9 | | of this Act is increased by law to reflect a tax rate that is at | 10 | | least as stringent or more stringent than the tax rate | 11 | | contained in subsection (a-3) of Section 13, or (v) when an | 12 | | owners licensee holding a license issued pursuant to Section | 13 | | 7.1 of this Act begins conducting gaming, whichever occurs | 14 | | first, as a condition of licensure and as an alternative source | 15 | | of payment for those funds payable under subsection (c-5) of | 16 | | Section 13 of this Act, any owners licensee that holds or | 17 | | receives its owners license on or after the effective date of | 18 | | this amendatory Act of the 94th General Assembly, other than an | 19 | | owners licensee operating a riverboat with adjusted gross | 20 | | receipts in calendar year 2004 of less than $200,000,000, must | 21 | | pay into the Horse Racing Equity Trust Fund, in addition to any | 22 | | other payments required under this Act, an amount equal to 3% | 23 | | of the adjusted gross receipts received by the owners licensee. | 24 | | The payments required under this Section shall be made by the | 25 | | owners licensee to the State Treasurer no later than 3:00 | 26 | | o'clock p.m. of the day after the day when the adjusted gross |
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| 1 | | receipts were received by the owners licensee. A person or | 2 | | entity is ineligible to receive
an owners license if:
| 3 | | (1) the person has been convicted of a felony under the | 4 | | laws of this
State, any other state, or the United States;
| 5 | | (2) the person has been convicted of any violation of | 6 | | Article 28 of the
Criminal Code of 1961 or the Criminal | 7 | | Code of 2012, or substantially similar laws of any other | 8 | | jurisdiction;
| 9 | | (3) the person has submitted an application for a | 10 | | license under this
Act which contains false information;
| 11 | | (4) the person is
a member of the Board;
| 12 | | (5) a person defined in (1), (2), (3) , or (4) is an | 13 | | officer, director , or
managerial employee of the entity;
| 14 | | (6) the entity employs a person defined in (1), (2), | 15 | | (3) , or
(4) who participates in the management or operation | 16 | | of gambling operations
authorized under this Act;
| 17 | | (7) (blank); or
| 18 | | (8) a license of the person or entity issued under
this | 19 | | Act, or a license to own or operate gambling facilities
in | 20 | | any other jurisdiction, has been revoked.
| 21 | | The Board is expressly prohibited from making changes to | 22 | | the requirement that licensees make payment into the Horse | 23 | | Racing Equity Trust Fund without the express authority of the | 24 | | Illinois General Assembly and making any other rule to | 25 | | implement or interpret this amendatory Act of the 95th General | 26 | | Assembly. For the purposes of this paragraph, "rules" is given |
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| 1 | | the meaning given to that term in Section 1-70 of the Illinois | 2 | | Administrative Procedure Act. | 3 | | (b) In determining whether to grant an owners license to an | 4 | | applicant, the
Board shall consider:
| 5 | | (1) the character, reputation, experience , and | 6 | | financial integrity of the
applicants and of any other or | 7 | | separate person that either:
| 8 | | (A) controls, directly or indirectly, such | 9 | | applicant, or
| 10 | | (B) is controlled, directly or indirectly, by such | 11 | | applicant or by a
person which controls, directly or | 12 | | indirectly, such applicant;
| 13 | | (2) the facilities or proposed facilities for the | 14 | | conduct of
gambling;
| 15 | | (3) the highest prospective total revenue to be derived | 16 | | by the State
from the conduct of gambling;
| 17 | | (4) the extent to which the ownership of the applicant | 18 | | reflects the
diversity of the State by including minority | 19 | | persons, women, and persons with a disability
and the good | 20 | | faith affirmative action plan of
each applicant to recruit, | 21 | | train and upgrade minority persons, women, and persons with | 22 | | a disability in all employment classifications; the Board | 23 | | shall further consider granting an owners license and | 24 | | giving preference to an applicant under this Section to | 25 | | applicants in which minority persons and women hold | 26 | | ownership interest of at least 16% and 4%, respectively.
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| 1 | | (4.5) the extent to which the ownership of the | 2 | | applicant includes veterans of service in the armed forces | 3 | | of the United States, and the good faith affirmative action | 4 | | plan of each applicant to recruit, train, and upgrade | 5 | | veterans of service in the armed forces of the United | 6 | | States in all employment classifications; | 7 | | (5) the financial ability of the applicant to purchase | 8 | | and maintain
adequate liability and casualty insurance;
| 9 | | (6) whether the applicant has adequate capitalization | 10 | | to provide and
maintain, for the duration of a license, a | 11 | | riverboat or casino;
| 12 | | (7) the extent to which the applicant exceeds or meets | 13 | | other standards
for the issuance of an owners license which | 14 | | the Board may adopt by rule;
| 15 | | (8) the amount of the applicant's license bid;
| 16 | | (9) the extent to which the applicant or the proposed | 17 | | host municipality plans to enter into revenue sharing | 18 | | agreements with communities other than the host | 19 | | municipality; and | 20 | | (10) the extent to which the ownership of an applicant | 21 | | includes the most qualified number of minority persons, | 22 | | women, and persons with a disability. | 23 | | (c) Each owners license shall specify the place where the | 24 | | casino shall
operate or the riverboat shall operate and dock.
| 25 | | (d) Each applicant shall submit with his or her | 26 | | application, on forms
provided by the Board, 2 sets of his or |
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| 1 | | her fingerprints.
| 2 | | (e) In addition to any licenses authorized under subsection | 3 | | (e-5) of this Section, the Board may issue up to 10 licenses | 4 | | authorizing the holders of such
licenses to own riverboats. In | 5 | | the application for an owners license, the
applicant shall | 6 | | state the dock at which the riverboat is based and the water
on | 7 | | which the riverboat will be located. The Board shall issue 5 | 8 | | licenses to
become effective not earlier than January 1, 1991. | 9 | | Three of such licenses
shall authorize riverboat gambling on | 10 | | the Mississippi River, or, with approval
by the municipality in | 11 | | which the
riverboat was docked on August 7, 2003 and with Board | 12 | | approval, be authorized to relocate to a new location,
in a
| 13 | | municipality that (1) borders on the Mississippi River or is | 14 | | within 5
miles of the city limits of a municipality that | 15 | | borders on the Mississippi
River and (2) , on August 7, 2003, | 16 | | had a riverboat conducting riverboat gambling operations | 17 | | pursuant to
a license issued under this Act; one of which shall | 18 | | authorize riverboat
gambling from a home dock in the city of | 19 | | East St. Louis; and one of which shall authorize riverboat
| 20 | | gambling from a home dock in the City of Alton. One other | 21 | | license
shall
authorize riverboat gambling on
the Illinois | 22 | | River in the City of East Peoria or, with Board approval, shall | 23 | | authorize land-based gambling operations anywhere within the | 24 | | corporate limits of the City of Peoria. The Board shall issue | 25 | | one
additional license to become effective not earlier than | 26 | | March 1, 1992, which
shall authorize riverboat gambling on the |
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| 1 | | Des Plaines River in Will County.
The Board may issue 4 | 2 | | additional licenses to become effective not
earlier than
March | 3 | | 1, 1992. In determining the water upon which riverboats will | 4 | | operate,
the Board shall consider the economic benefit which | 5 | | riverboat gambling confers
on the State, and shall seek to | 6 | | assure that all regions of the State share
in the economic | 7 | | benefits of riverboat gambling.
| 8 | | In granting all licenses, the Board may give favorable | 9 | | consideration to
economically depressed areas of the State, to | 10 | | applicants presenting plans
which provide for significant | 11 | | economic development over a large geographic
area, and to | 12 | | applicants who currently operate non-gambling riverboats in
| 13 | | Illinois.
The Board shall review all applications for owners | 14 | | licenses,
and shall inform each applicant of the Board's | 15 | | decision.
The Board may grant an owners license to an
applicant | 16 | | that has not submitted the highest license bid, but if it does | 17 | | not
select the highest bidder, the Board shall issue a written | 18 | | decision explaining
why another
applicant was selected and | 19 | | identifying the factors set forth in this Section
that favored | 20 | | the winning bidder. The fee for issuance or renewal of a | 21 | | license pursuant to this subsection (e) shall be $250,000.
| 22 | | (e-5) In addition to licenses authorized under subsection | 23 | | (e) of this Section: | 24 | | (1) the Board may issue one owners license authorizing | 25 | | the conduct of casino gambling in the City of Chicago; | 26 | | (2) the Board may issue one owners license authorizing |
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| 1 | | the conduct of riverboat gambling in the City of Danville; | 2 | | (3) the Board may issue one owners license authorizing | 3 | | the conduct of riverboat gambling located in the City of | 4 | | Waukegan; | 5 | | (4) the Board may issue one owners license authorizing | 6 | | the conduct of riverboat gambling in the City of Rockford; | 7 | | (5) the Board may issue one owners license authorizing | 8 | | the conduct of riverboat gambling in a municipality that is | 9 | | wholly or partially located in one of the following | 10 | | townships or villages of Cook County or Will County : Bloom, | 11 | | Bremen, Calumet, Crete, Rich, Thornton, or Worth Township; | 12 | | and | 13 | | (6) the Board may issue one owners license authorizing | 14 | | the conduct of riverboat gambling in the unincorporated | 15 | | area of Williamson County adjacent to the Big Muddy River. | 16 | | Except for the license authorized under paragraph (1), each | 17 | | application for a license pursuant to this subsection (e-5) | 18 | | shall be submitted to the Board no later than 120 days after | 19 | | June 28, 2019 ( the effective date of Public Act 101-31) this | 20 | | amendatory Act of the 101st General Assembly . All applications | 21 | | for a license under this subsection (e-5) shall include the | 22 | | nonrefundable application fee and the nonrefundable background | 23 | | investigation fee as provided in subsection (d) of Section 6 of | 24 | | this Act. In the event that an applicant submits an application | 25 | | for a license pursuant to this subsection (e-5) prior to June | 26 | | 28, 2019 ( the effective date of Public Act 101-31) this |
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| 1 | | amendatory Act of the 101st General Assembly , such applicant | 2 | | shall submit the nonrefundable application fee and background | 3 | | investigation fee as provided in subsection (d) of Section 6 of | 4 | | this Act no later than 6 months after June 28, 2019 ( the | 5 | | effective date of Public Act 101-31) this amendatory Act of the | 6 | | 101st General Assembly . | 7 | | The Board shall consider issuing a license pursuant to | 8 | | paragraphs (1) through (6) of this subsection only after the | 9 | | corporate authority of the municipality or the county board of | 10 | | the county in which the riverboat or casino shall be located | 11 | | has certified to the Board the following: | 12 | | (i) that the applicant has negotiated with the | 13 | | corporate authority or county board in good faith; | 14 | | (ii) that the applicant and the corporate authority or | 15 | | county board have mutually agreed on the permanent location | 16 | | of the riverboat or casino; | 17 | | (iii) that the applicant and the corporate authority or | 18 | | county board have mutually agreed on the temporary location | 19 | | of the riverboat or casino; | 20 | | (iv) that the applicant and the corporate authority or | 21 | | the county board have mutually agreed on the percentage of | 22 | | revenues that will be shared with the municipality or | 23 | | county, if any; | 24 | | (v) that the applicant and the corporate authority or | 25 | | county board have mutually agreed on any zoning, licensing, | 26 | | public health, or other issues that are within the |
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| 1 | | jurisdiction of the municipality or county; and | 2 | | (vi) that the corporate authority or county board has | 3 | | passed a resolution or ordinance in support of the | 4 | | riverboat or casino in the municipality or county. | 5 | | At least 7 days before the corporate authority of a | 6 | | municipality or county board of the county submits a | 7 | | certification to the Board concerning items (i) through (vi) of | 8 | | this subsection, it shall hold a public hearing to discuss | 9 | | items (i) through (vi), as well as any other details concerning | 10 | | the proposed riverboat or casino in the municipality or county. | 11 | | The corporate authority or county board must subsequently | 12 | | memorialize the details concerning the proposed riverboat or | 13 | | casino in a resolution that must be adopted by a majority of | 14 | | the corporate authority or county board before any | 15 | | certification is sent to the Board. The Board shall not alter, | 16 | | amend, change, or otherwise interfere with any agreement | 17 | | between the applicant and the corporate authority of the | 18 | | municipality or county board of the county regarding the | 19 | | location of any temporary or permanent facility. | 20 | | In addition, within 10 days after June 28, 2019 ( the | 21 | | effective date of Public Act 101-31) this amendatory Act of the | 22 | | 101st General Assembly , the Board, with consent and at the | 23 | | expense of the City of Chicago, shall select and retain the | 24 | | services of a nationally recognized casino gaming feasibility | 25 | | consultant. Within 45 days after June 28, 2019 ( the effective | 26 | | date of Public Act 101-31) this amendatory Act of the 101st |
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| 1 | | General Assembly , the consultant shall prepare and deliver to | 2 | | the Board a study concerning the feasibility of, and the | 3 | | ability to finance, a casino in the City of Chicago. The | 4 | | feasibility study shall be delivered to the Mayor of the City | 5 | | of Chicago, the Governor, the President of the Senate, and the | 6 | | Speaker of the House of Representatives. Ninety days after | 7 | | receipt of the feasibility study, the Board shall make a | 8 | | determination, based on the results of the feasibility study, | 9 | | whether to recommend to the General Assembly that the terms of | 10 | | the license under paragraph (1) of this subsection (e-5) should | 11 | | be modified. The Board may begin accepting applications for the | 12 | | owners license under paragraph (1) of this subsection (e-5) | 13 | | upon the determination to issue such an owners license. | 14 | | In addition, prior to the Board issuing the owners license | 15 | | authorized under paragraph (4) of subsection (e-5), an impact | 16 | | study shall be completed to determine what location in the city | 17 | | will provide the greater impact to the region, including the | 18 | | creation of jobs and the generation of tax revenue. | 19 | | (e-10) The licenses authorized under subsection (e-5) of | 20 | | this Section shall be issued within 12 months after the date | 21 | | the license application is submitted. If the Board does not | 22 | | issue the licenses within that time period, then the Board | 23 | | shall give a written explanation to the applicant as to why it | 24 | | has not reached a determination and when it reasonably expects | 25 | | to make a determination. The fee for the issuance or renewal of | 26 | | a license issued pursuant to this subsection (e-10) shall be |
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| 1 | | $250,000. Additionally, a licensee located outside of Cook | 2 | | County shall pay a minimum initial fee of $17,500 per gaming | 3 | | position, and a licensee located in Cook County shall pay a | 4 | | minimum initial fee of $30,000 per gaming position. The initial | 5 | | fees payable under this subsection (e-10) shall be deposited | 6 | | into the Rebuild Illinois Projects Fund. | 7 | | (e-15) Each licensee of a license authorized under | 8 | | subsection (e-5) of this Section shall make a reconciliation | 9 | | payment 3 years after the date the licensee begins operating in | 10 | | an amount equal to 75% of the adjusted gross receipts for the | 11 | | most lucrative 12-month period of operations, minus an amount | 12 | | equal to the initial payment per gaming position paid by the | 13 | | specific licensee. Each licensee shall pay a $15,000,000 | 14 | | reconciliation fee upon issuance of an owners license. If this | 15 | | calculation results in a negative amount, then the licensee is | 16 | | not entitled to any
reimbursement of fees previously paid. This | 17 | | reconciliation payment may be made in installments over a | 18 | | period of no more than 2 years, subject to Board approval. Any | 19 | | installment payments shall include an annual market interest | 20 | | rate as determined by the Board. All payments by licensees | 21 | | under this subsection (e-15) shall be deposited into the | 22 | | Rebuild Illinois Projects Fund. | 23 | | (e-20) In addition to any other revocation powers granted | 24 | | to the Board under this
Act,
the Board may revoke the owners | 25 | | license of a licensee which fails
to begin conducting gambling | 26 | | within 15 months
of receipt of the
Board's approval of the |
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| 1 | | application if the Board determines that license
revocation is | 2 | | in the best interests of the State.
| 3 | | (f) The first 10 owners licenses issued under this Act | 4 | | shall permit the
holder to own up to 2 riverboats and equipment | 5 | | thereon
for a period of 3 years after the effective date of the | 6 | | license. Holders of
the first 10 owners licenses must pay the | 7 | | annual license fee for each of
the 3
years during which they | 8 | | are authorized to own riverboats.
| 9 | | (g) Upon the termination, expiration, or revocation of each | 10 | | of the first
10 licenses, which shall be issued for a 3-year 3 | 11 | | year period, all licenses are
renewable annually upon payment | 12 | | of the fee and a determination by the Board
that the licensee | 13 | | continues to meet all of the requirements of this Act and the
| 14 | | Board's rules.
However, for licenses renewed on or after May 1, | 15 | | 1998, renewal shall be
for a period of 4 years, unless the | 16 | | Board sets a shorter period.
| 17 | | (h) An owners license, except for an owners license issued | 18 | | under subsection (e-5) of this Section, shall entitle the | 19 | | licensee to own up to 2
riverboats. | 20 | | An owners licensee of a casino or riverboat that is located | 21 | | in the City of Chicago pursuant to paragraph (1) of subsection | 22 | | (e-5) of this Section shall limit the number of gaming | 23 | | positions to 4,000 for such owner. An owners licensee | 24 | | authorized under subsection (e) or paragraph (2), (3), (4), or | 25 | | (5) of subsection (e-5) of this Section shall limit the number | 26 | | of gaming positions to 2,000 for any such owners license. An |
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| 1 | | owners licensee authorized under paragraph (6) of subsection | 2 | | (e-5) of this Section shall limit the number of gaming | 3 | | positions to
1,200 for such owner. The initial fee for each | 4 | | gaming position obtained on or after June 28, 2019 ( the | 5 | | effective date of Public Act 101-31) this amendatory Act of the | 6 | | 101st General Assembly shall be a minimum of $17,500 for | 7 | | licensees not located in Cook County and a minimum of $30,000 | 8 | | for licensees located in Cook County, in addition to the | 9 | | reconciliation payment, as set forth in subsection (e-15) of | 10 | | this Section. The fees under this subsection (h) shall be | 11 | | deposited into the Rebuild Illinois Projects Fund. The fees | 12 | | under this subsection (h) that are paid by an owners licensee | 13 | | authorized under subsection (e) shall be paid by July 1, 2020. | 14 | | Each owners licensee under subsection (e) of this Section | 15 | | shall reserve its gaming positions within 30 days after June | 16 | | 28, 2019 ( the effective date of Public Act 101-31) this | 17 | | amendatory Act of the 101st General Assembly . The Board may | 18 | | grant an extension to this 30-day period, provided that the | 19 | | owners licensee submits a written request and explanation as to | 20 | | why it is unable to reserve its positions within the 30-day | 21 | | period. | 22 | | Each owners licensee under subsection (e-5) of this Section | 23 | | shall reserve its gaming positions within 30 days after | 24 | | issuance of its owners license. The Board may grant an | 25 | | extension to this 30-day period, provided that the owners | 26 | | licensee submits a written request and explanation as to why it |
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| 1 | | is unable to reserve its positions within the 30-day period. | 2 | | A licensee may operate both of its riverboats concurrently, | 3 | | provided that the
total number of gaming positions on both | 4 | | riverboats does not exceed the limit established pursuant to | 5 | | this subsection. Riverboats licensed to operate on the
| 6 | | Mississippi River and the Illinois River south of Marshall | 7 | | County shall
have an authorized capacity of at least 500 | 8 | | persons. Any other riverboat
licensed under this Act shall have | 9 | | an authorized capacity of at least 400
persons.
| 10 | | (h-5) An owners licensee who conducted gambling operations | 11 | | prior to January 1, 2012 and obtains positions pursuant to | 12 | | Public Act 101-31 this amendatory Act of the 101st General | 13 | | Assembly shall make a reconciliation payment 3 years after any | 14 | | additional gaming positions begin operating in an amount equal | 15 | | to 75% of the owners licensee's average gross receipts for the | 16 | | most lucrative 12-month period of operations minus an amount | 17 | | equal to the initial fee that the owners licensee paid per | 18 | | additional gaming position. For purposes of this subsection | 19 | | (h-5), "average gross receipts" means (i) the increase in | 20 | | adjusted gross receipts for the most lucrative 12-month period | 21 | | of operations over the adjusted gross receipts for 2019, | 22 | | multiplied by (ii) the percentage derived by dividing the | 23 | | number of additional gaming positions that an owners licensee | 24 | | had obtained by the total number of gaming positions operated | 25 | | by the owners licensee. If this calculation results in a | 26 | | negative amount, then the owners licensee is not entitled to |
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| 1 | | any reimbursement of fees previously paid. This reconciliation | 2 | | payment may be made in installments over a period of no more | 3 | | than 2 years, subject to Board approval. Any installment | 4 | | payments shall include an annual market interest rate as | 5 | | determined by the Board. These reconciliation payments shall be | 6 | | deposited into the Rebuild Illinois Projects Fund. | 7 | | (i) A licensed owner is authorized to apply to the Board | 8 | | for and, if
approved therefor, to receive all licenses from the | 9 | | Board necessary for the
operation of a riverboat or casino, | 10 | | including a liquor license, a license
to prepare and serve food | 11 | | for human consumption, and other necessary
licenses. All use, | 12 | | occupation , and excise taxes which apply to the sale of
food | 13 | | and beverages in this State and all taxes imposed on the sale | 14 | | or use
of tangible personal property apply to such sales aboard | 15 | | the riverboat or in the casino.
| 16 | | (j) The Board may issue or re-issue a license authorizing a | 17 | | riverboat to
dock
in a municipality or approve a relocation | 18 | | under Section 11.2 only if, prior
to the issuance or | 19 | | re-issuance of
the license or approval, the governing body of | 20 | | the municipality in which
the riverboat will dock has by a | 21 | | majority vote approved the docking of
riverboats in the | 22 | | municipality. The Board may issue or re-issue a license
| 23 | | authorizing a
riverboat to dock in areas of a county outside | 24 | | any municipality or approve a
relocation under Section 11.2 | 25 | | only if, prior to the issuance or re-issuance
of the license
or | 26 | | approval, the
governing body of the county has by a majority |
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| 1 | | vote approved of the docking of
riverboats within such areas.
| 2 | | (k) An owners licensee may conduct land-based gambling | 3 | | operations upon approval by the Board and payment of a fee of | 4 | | $250,000, which shall be deposited into the State Gaming Fund. | 5 | | (l) An owners licensee may conduct gaming at a temporary | 6 | | facility pending the construction of a permanent facility or | 7 | | the remodeling or relocation of an existing facility to | 8 | | accommodate gaming participants for up to 24 months after the | 9 | | temporary facility begins to conduct gaming. Upon request by an | 10 | | owners licensee and upon a showing of good cause by the owners | 11 | | licensee, the Board shall extend the period during which the | 12 | | licensee may conduct gaming at a temporary facility by up to 12 | 13 | | months. The Board shall make rules concerning the conduct of | 14 | | gaming from temporary facilities. | 15 | | (Source: P.A. 100-391, eff. 8-25-17; 100-1152, eff. 12-14-18; | 16 | | 101-31, eff. 6-28-19; revised 9-20-19.)
| 17 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| 18 | | Sec. 13. Wagering tax; rate; distribution.
| 19 | | (a) Until January 1, 1998, a tax is imposed on the adjusted | 20 | | gross
receipts received from gambling games authorized under | 21 | | this Act at the rate of
20%.
| 22 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege | 23 | | tax is
imposed on persons engaged in the business of conducting | 24 | | riverboat gambling
operations, based on the adjusted gross | 25 | | receipts received by a licensed owner
from gambling games |
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| 1 | | authorized under this Act at the following rates:
| 2 | | 15% of annual adjusted gross receipts up to and | 3 | | including $25,000,000;
| 4 | | 20% of annual adjusted gross receipts in excess of | 5 | | $25,000,000 but not
exceeding $50,000,000;
| 6 | | 25% of annual adjusted gross receipts in excess of | 7 | | $50,000,000 but not
exceeding $75,000,000;
| 8 | | 30% of annual adjusted gross receipts in excess of | 9 | | $75,000,000 but not
exceeding $100,000,000;
| 10 | | 35% of annual adjusted gross receipts in excess of | 11 | | $100,000,000.
| 12 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 13 | | is imposed on
persons engaged in the business of conducting | 14 | | riverboat gambling operations,
other than licensed managers | 15 | | conducting riverboat gambling operations on behalf
of the | 16 | | State, based on the adjusted gross receipts received by a | 17 | | licensed
owner from gambling games authorized under this Act at | 18 | | the following rates:
| 19 | | 15% of annual adjusted gross receipts up to and | 20 | | including $25,000,000;
| 21 | | 22.5% of annual adjusted gross receipts in excess of | 22 | | $25,000,000 but not
exceeding $50,000,000;
| 23 | | 27.5% of annual adjusted gross receipts in excess of | 24 | | $50,000,000 but not
exceeding $75,000,000;
| 25 | | 32.5% of annual adjusted gross receipts in excess of | 26 | | $75,000,000 but not
exceeding $100,000,000;
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| 1 | | 37.5% of annual adjusted gross receipts in excess of | 2 | | $100,000,000 but not
exceeding $150,000,000;
| 3 | | 45% of annual adjusted gross receipts in excess of | 4 | | $150,000,000 but not
exceeding $200,000,000;
| 5 | | 50% of annual adjusted gross receipts in excess of | 6 | | $200,000,000.
| 7 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 8 | | persons engaged
in the business of conducting riverboat | 9 | | gambling operations, other than
licensed managers conducting | 10 | | riverboat gambling operations on behalf of the
State, based on | 11 | | the adjusted gross receipts received by a licensed owner from
| 12 | | gambling games authorized under this Act at the following | 13 | | rates:
| 14 | | 15% of annual adjusted gross receipts up to and | 15 | | including $25,000,000;
| 16 | | 27.5% of annual adjusted gross receipts in excess of | 17 | | $25,000,000 but not
exceeding $37,500,000;
| 18 | | 32.5% of annual adjusted gross receipts in excess of | 19 | | $37,500,000 but not
exceeding $50,000,000;
| 20 | | 37.5% of annual adjusted gross receipts in excess of | 21 | | $50,000,000 but not
exceeding $75,000,000;
| 22 | | 45% of annual adjusted gross receipts in excess of | 23 | | $75,000,000 but not
exceeding $100,000,000;
| 24 | | 50% of annual adjusted gross receipts in excess of | 25 | | $100,000,000 but not
exceeding $250,000,000;
| 26 | | 70% of annual adjusted gross receipts in excess of |
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| 1 | | $250,000,000.
| 2 | | An amount equal to the amount of wagering taxes collected | 3 | | under this
subsection (a-3) that are in addition to the amount | 4 | | of wagering taxes that
would have been collected if the | 5 | | wagering tax rates under subsection (a-2)
were in effect shall | 6 | | be paid into the Common School Fund.
| 7 | | The privilege tax imposed under this subsection (a-3) shall | 8 | | no longer be
imposed beginning on the earlier of (i) July 1, | 9 | | 2005; (ii) the first date
after June 20, 2003 that riverboat | 10 | | gambling operations are conducted
pursuant to a dormant | 11 | | license; or (iii) the first day that riverboat gambling
| 12 | | operations are conducted under the authority of an owners | 13 | | license that is in
addition to the 10 owners licenses initially | 14 | | authorized under this Act.
For the purposes of this subsection | 15 | | (a-3), the term "dormant license"
means an owners license that | 16 | | is authorized by this Act under which no
riverboat gambling | 17 | | operations are being conducted on June 20, 2003.
| 18 | | (a-4) Beginning on the first day on which the tax imposed | 19 | | under
subsection (a-3) is no longer imposed and ending upon the | 20 | | imposition of the privilege tax under subsection (a-5) of this | 21 | | Section, a privilege tax is imposed on persons
engaged in the | 22 | | business of conducting gambling operations, other
than | 23 | | licensed managers conducting riverboat gambling operations on | 24 | | behalf of
the State, based on the adjusted gross receipts | 25 | | received by a licensed owner
from gambling games authorized | 26 | | under this Act at the following rates:
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| 1 | | 15% of annual adjusted gross receipts up to and | 2 | | including $25,000,000;
| 3 | | 22.5% of annual adjusted gross receipts in excess of | 4 | | $25,000,000 but not
exceeding $50,000,000;
| 5 | | 27.5% of annual adjusted gross receipts in excess of | 6 | | $50,000,000 but not
exceeding $75,000,000;
| 7 | | 32.5% of annual adjusted gross receipts in excess of | 8 | | $75,000,000 but not
exceeding $100,000,000;
| 9 | | 37.5% of annual adjusted gross receipts in excess of | 10 | | $100,000,000 but not
exceeding $150,000,000;
| 11 | | 45% of annual adjusted gross receipts in excess of | 12 | | $150,000,000 but not
exceeding $200,000,000;
| 13 | | 50% of annual adjusted gross receipts in excess of | 14 | | $200,000,000.
| 15 | | For the imposition of the privilege tax in this subsection | 16 | | (a-4), amounts paid pursuant to item (1) of subsection (b) of | 17 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 18 | | be included in the determination of adjusted gross receipts. | 19 | | (a-5) Beginning on the first day that an owners licensee | 20 | | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | 21 | | (e-5) of Section 7 conducts gambling operations, either in a | 22 | | temporary facility or a permanent facility, a privilege tax is | 23 | | imposed on persons engaged in the business of conducting | 24 | | gambling operations, other than licensed managers conducting | 25 | | riverboat gambling operations on behalf of the State, based on | 26 | | the adjusted gross receipts received by such licensee from the |
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| 1 | | gambling games authorized under this Act. The privilege tax for | 2 | | all gambling games other than table games, including, but not | 3 | | limited to, slot machines, video game of chance gambling, and | 4 | | electronic gambling games shall be at the following rates: | 5 | | 15% of annual adjusted gross receipts up to and | 6 | | including $25,000,000; | 7 | | 22.5% of annual adjusted gross receipts in excess of | 8 | | $25,000,000 but not exceeding $50,000,000; | 9 | | 27.5% of annual adjusted gross receipts in excess of | 10 | | $50,000,000 but not exceeding $75,000,000; | 11 | | 32.5% of annual adjusted gross receipts in excess of | 12 | | $75,000,000 but not exceeding $100,000,000; | 13 | | 37.5% of annual adjusted gross receipts in excess of | 14 | | $100,000,000 but not exceeding $150,000,000; | 15 | | 45% of annual adjusted gross receipts in excess of | 16 | | $150,000,000 but not exceeding $200,000,000; | 17 | | 50% of annual adjusted gross receipts in excess of | 18 | | $200,000,000. | 19 | | The privilege tax for table games shall be at the following | 20 | | rates: | 21 | | 15% of annual adjusted gross receipts up to and | 22 | | including $25,000,000; | 23 | | 20% of annual adjusted gross receipts in excess of | 24 | | $25,000,000. | 25 | | For the imposition of the privilege tax in this subsection | 26 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of |
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| 1 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 2 | | be included in the determination of adjusted gross receipts. | 3 | | Notwithstanding the provisions of this subsection (a-5), | 4 | | for the first 10 years that the privilege tax is imposed under | 5 | | this subsection (a-5), the privilege tax shall be imposed on | 6 | | the modified annual adjusted gross receipts of a riverboat or | 7 | | casino conducting gambling operations in the City of East St. | 8 | | Louis, unless: | 9 | | (1) the riverboat or casino fails to employ at least | 10 | | 450 people; | 11 | | (2) the riverboat or casino fails to maintain | 12 | | operations in a manner consistent with this Act or is not a | 13 | | viable riverboat or casino subject to the approval of the | 14 | | Board; or | 15 | | (3) the owners licensee is not an entity in which | 16 | | employees participate in an employee stock ownership plan. | 17 | | As used in this subsection (a-5), "modified annual adjusted | 18 | | gross receipts" means: | 19 | | (A) for calendar year 2020, the annual adjusted gross | 20 | | receipts for the current year minus the difference between | 21 | | an amount equal to the average annual adjusted gross | 22 | | receipts from a riverboat or casino conducting gambling | 23 | | operations in the City of East St. Louis for 2014, 2015, | 24 | | 2016, 2017, and 2018 and the annual adjusted gross receipts | 25 | | for 2018; | 26 | | (B) for calendar year 2021, the annual adjusted gross |
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| 1 | | receipts for the current year minus the difference between | 2 | | an amount equal to the average annual adjusted gross | 3 | | receipts from a riverboat or casino conducting gambling | 4 | | operations in the City of East St. Louis for 2014, 2015, | 5 | | 2016, 2017, and 2018 and the annual adjusted gross receipts | 6 | | for 2019; and | 7 | | (C) for calendar years 2022 through 2029, the annual | 8 | | adjusted gross receipts for the current year minus the | 9 | | difference between an amount equal to the average annual | 10 | | adjusted gross receipts from a riverboat or casino | 11 | | conducting gambling operations in the City of East St. | 12 | | Louis for 3 years preceding the current year and the annual | 13 | | adjusted gross receipts for the immediately preceding | 14 | | year. | 15 | | (a-5.5) In addition to the privilege tax imposed under | 16 | | subsection (a-5), a privilege tax is imposed on the owners | 17 | | licensee under paragraph (1) of subsection (e-5) of Section 7 | 18 | | at the rate of one-third of the owners licensee's adjusted | 19 | | gross receipts. | 20 | | For the imposition of the privilege tax in this subsection | 21 | | (a-5.5), amounts paid pursuant to item (1) of subsection (b) of | 22 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 23 | | be included in the determination of adjusted gross receipts. | 24 | | (a-6) From June 28, 2019 ( the effective date of Public Act | 25 | | 101-31) this amendatory Act of the 101st General Assembly until | 26 | | June 30, 2023, an owners licensee that conducted gambling |
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| 1 | | operations prior to January 1, 2011 shall receive a | 2 | | dollar-for-dollar credit against the tax imposed under this | 3 | | Section for any renovation or construction costs paid by the | 4 | | owners licensee, but in no event shall the credit exceed | 5 | | $2,000,000. | 6 | | Additionally, from June 28, 2019 ( the effective date of | 7 | | Public Act 101-31) this amendatory Act of the 101st General | 8 | | Assembly until December 31, 2022, an owners licensee that (i) | 9 | | is located within 15 miles of the Missouri border, and (ii) has | 10 | | at least 3 riverboats, casinos, or their equivalent within a | 11 | | 45-mile radius, may be authorized to relocate to a new location | 12 | | with the approval of both the unit of local government | 13 | | designated as the home dock and the Board, so long as the new | 14 | | location is within the same unit of local government and no | 15 | | more than 3 miles away from its original location. Such owners | 16 | | licensee shall receive a credit against the tax imposed under | 17 | | this Section equal to 8% of the total project costs, as | 18 | | approved by the Board, for any renovation or construction costs | 19 | | paid by the owners licensee for the construction of the new | 20 | | facility, provided that the new facility is operational by July | 21 | | 1, 2022. In determining whether or not to approve a relocation, | 22 | | the Board must consider the extent to which the relocation will | 23 | | diminish the gaming revenues received by other Illinois gaming | 24 | | facilities. | 25 | | (a-7) Beginning in the initial adjustment year and through | 26 | | the final adjustment year, if the total obligation imposed |
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| 1 | | pursuant to either subsection (a-5) or (a-6) will result in an | 2 | | owners licensee receiving less after-tax adjusted gross | 3 | | receipts than it received in calendar year 2018, then the total | 4 | | amount of privilege taxes that the owners licensee is required | 5 | | to pay for that calendar year shall be reduced to the extent | 6 | | necessary so that the after-tax adjusted gross receipts in that | 7 | | calendar year equals the after-tax adjusted gross receipts in | 8 | | calendar year 2018, but the privilege tax reduction shall not | 9 | | exceed the annual adjustment cap. If pursuant to this | 10 | | subsection (a-7), the total obligation imposed pursuant to | 11 | | either subsection (a-5) or (a-6) shall be reduced, then the | 12 | | owners licensee shall not receive a refund from the State at | 13 | | the end of the subject calendar year but instead shall be able | 14 | | to apply that amount as a credit against any payments it owes | 15 | | to the State in the following calendar year to satisfy its | 16 | | total obligation under either subsection (a-5) or (a-6). The | 17 | | credit for the final adjustment year shall occur in the | 18 | | calendar year following the final adjustment year. | 19 | | If an owners licensee that conducted gambling operations | 20 | | prior to January 1, 2019 expands its riverboat or casino, | 21 | | including, but not limited to, with respect to its gaming | 22 | | floor, additional non-gaming amenities such as restaurants, | 23 | | bars, and hotels and other additional facilities, and incurs | 24 | | construction and other costs related to such expansion from | 25 | | June 28, 2019 ( the effective date of Public Act 101-31) this | 26 | | amendatory Act of the 101st General Assembly until June 28, |
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| 1 | | 2024 ( the 5th anniversary of the effective date of Public Act | 2 | | 101-31) this amendatory Act of the 101st General Assembly , then | 3 | | for each $15,000,000 spent for any such construction or other | 4 | | costs related to expansion paid by the owners licensee, the | 5 | | final adjustment year shall be extended by one year and the | 6 | | annual adjustment cap shall increase by 0.2% of adjusted gross | 7 | | receipts during each calendar year until and including the | 8 | | final adjustment year. No further modifications to the final | 9 | | adjustment year or annual adjustment cap shall be made after | 10 | | $75,000,000 is incurred in construction or other costs related | 11 | | to expansion so that the final adjustment year shall not extend | 12 | | beyond the 9th calendar year after the initial adjustment year, | 13 | | not including the initial adjustment year, and the annual | 14 | | adjustment cap shall not exceed 4% of adjusted gross receipts | 15 | | in a particular calendar year. Construction and other costs | 16 | | related to expansion shall include all project related costs, | 17 | | including, but not limited to, all hard and soft costs, | 18 | | financing costs, on or off-site ground, road or utility work, | 19 | | cost of gaming equipment and all other personal property, | 20 | | initial fees assessed for each incremental gaming position, and | 21 | | the cost of incremental land acquired for such expansion. Soft | 22 | | costs shall include, but not be limited to, legal fees, | 23 | | architect, engineering and design costs, other consultant | 24 | | costs, insurance cost, permitting costs, and pre-opening costs | 25 | | related to the expansion, including, but not limited to, any of | 26 | | the following: marketing, real estate taxes, personnel, |
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| 1 | | training, travel and out-of-pocket expenses, supply, | 2 | | inventory, and other costs, and any other project related soft | 3 | | costs. | 4 | | To be eligible for the tax credits in subsection (a-6), all | 5 | | construction contracts shall include a requirement that the | 6 | | contractor enter into a project labor agreement with the | 7 | | building and construction trades council with geographic | 8 | | jurisdiction of the location of the proposed gaming facility. | 9 | | Notwithstanding any other provision of this subsection | 10 | | (a-7), this subsection (a-7) does not apply to an owners | 11 | | licensee unless such owners licensee spends at least | 12 | | $15,000,000 on construction and other costs related to its | 13 | | expansion, excluding the initial fees assessed for each | 14 | | incremental gaming position. | 15 | | This subsection (a-7) does not apply to owners licensees
| 16 | | authorized pursuant to subsection (e-5) of Section 7 of this
| 17 | | Act. | 18 | | For purposes of this subsection (a-7): | 19 | | "Building and construction trades council" means any | 20 | | organization representing multiple construction entities that | 21 | | are monitoring or attentive to compliance with public or | 22 | | workers' safety laws, wage and hour requirements, or other | 23 | | statutory requirements or that are making or maintaining | 24 | | collective bargaining agreements. | 25 | | "Initial adjustment year" means the year commencing on | 26 | | January 1 of the calendar year immediately following the |
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| 1 | | earlier of the following: | 2 | | (1) the commencement of gambling operations, either in | 3 | | a temporary or permanent facility, with respect to the | 4 | | owners license authorized under paragraph (1) of | 5 | | subsection (e-5) of Section 7 of this Act; or | 6 | | (2) June 28, 2021 ( 24 months after the effective date | 7 | | of Public Act 101-31); this amendatory Act of the 101st | 8 | | General Assembly, | 9 | | provided the initial adjustment year shall not commence earlier | 10 | | than June 28, 2020 ( 12 months after the effective date of | 11 | | Public Act 101-31) this amendatory Act of the 101st General | 12 | | Assembly . | 13 | | "Final adjustment year" means the 2nd calendar year after | 14 | | the initial adjustment year, not including the initial | 15 | | adjustment year, and as may be extended further as described in | 16 | | this subsection (a-7). | 17 | | "Annual adjustment cap" means 3% of adjusted gross receipts | 18 | | in a particular calendar year, and as may be increased further | 19 | | as otherwise described in this subsection (a-7). | 20 | | (a-8) Riverboat gambling operations conducted by a | 21 | | licensed manager on
behalf of the State are not subject to the | 22 | | tax imposed under this Section.
| 23 | | (a-9) Beginning on January 1, 2020, the calculation of | 24 | | gross receipts or adjusted gross receipts, for the purposes of | 25 | | this Section, for a riverboat, a casino, or an organization | 26 | | gaming facility shall not include the dollar amount of |
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| 1 | | non-cashable vouchers, coupons, and electronic promotions | 2 | | redeemed by wagerers upon the riverboat, in the casino, or in | 3 | | the organization gaming facility up to and including an amount | 4 | | not to exceed 20% of a riverboat's, a casino's, or an | 5 | | organization gaming facility's adjusted gross receipts. | 6 | | The Illinois Gaming Board shall submit to the General | 7 | | Assembly a comprehensive report no later than March 31, 2023 | 8 | | detailing, at a minimum, the effect of removing non-cashable | 9 | | vouchers, coupons, and electronic promotions from this | 10 | | calculation on net gaming revenues to the State in calendar | 11 | | years 2020 through 2022, the increase or reduction in wagerers | 12 | | as a result of removing non-cashable vouchers, coupons, and | 13 | | electronic promotions from this calculation, the effect of the | 14 | | tax rates in subsection (a-5) on net gaming revenues to this | 15 | | State, and proposed modifications to the calculation. | 16 | | (a-10) The taxes imposed by this Section shall be paid by | 17 | | the licensed
owner or the organization gaming licensee to the | 18 | | Board not later than 5:00 o'clock p.m. of the day after the day
| 19 | | when the wagers were made.
| 20 | | (a-15) If the privilege tax imposed under subsection (a-3) | 21 | | is no longer imposed pursuant to item (i) of the last paragraph | 22 | | of subsection (a-3), then by June 15 of each year, each owners | 23 | | licensee, other than an owners licensee that admitted 1,000,000 | 24 | | persons or
fewer in calendar year 2004, must, in addition to | 25 | | the payment of all amounts otherwise due under this Section, | 26 | | pay to the Board a reconciliation payment in the amount, if |
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| 1 | | any, by which the licensed owner's base amount exceeds the | 2 | | amount of net privilege tax paid by the licensed owner to the | 3 | | Board in the then current State fiscal year. A licensed owner's | 4 | | net privilege tax obligation due for the balance of the State | 5 | | fiscal year shall be reduced up to the total of the amount paid | 6 | | by the licensed owner in its June 15 reconciliation payment. | 7 | | The obligation imposed by this subsection (a-15) is binding on | 8 | | any person, firm, corporation, or other entity that acquires an | 9 | | ownership interest in any such owners license. The obligation | 10 | | imposed under this subsection (a-15) terminates on the earliest | 11 | | of: (i) July 1, 2007, (ii) the first day after the effective | 12 | | date of this amendatory Act of the 94th General Assembly that | 13 | | riverboat gambling operations are conducted pursuant to a | 14 | | dormant license, (iii) the first day that riverboat gambling | 15 | | operations are conducted under the authority of an owners | 16 | | license that is in addition to the 10 owners licenses initially | 17 | | authorized under this Act, or (iv) the first day that a | 18 | | licensee under the Illinois Horse Racing Act of 1975 conducts | 19 | | gaming operations with slot machines or other electronic gaming | 20 | | devices. The Board must reduce the obligation imposed under | 21 | | this subsection (a-15) by an amount the Board deems reasonable | 22 | | for any of the following reasons: (A) an act or acts of God, | 23 | | (B) an act of bioterrorism or terrorism or a bioterrorism or | 24 | | terrorism threat that was investigated by a law enforcement | 25 | | agency, or (C) a condition beyond the control of the owners | 26 | | licensee that does not result from any act or omission by the |
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| 1 | | owners licensee or any of its agents and that poses a hazardous | 2 | | threat to the health and safety of patrons. If an owners | 3 | | licensee pays an amount in excess of its liability under this | 4 | | Section, the Board shall apply the overpayment to future | 5 | | payments required under this Section. | 6 | | For purposes of this subsection (a-15): | 7 | | "Act of God" means an incident caused by the operation of | 8 | | an extraordinary force that cannot be foreseen, that cannot be | 9 | | avoided by the exercise of due care, and for which no person | 10 | | can be held liable.
| 11 | | "Base amount" means the following: | 12 | | For a riverboat in Alton, $31,000,000.
| 13 | | For a riverboat in East Peoria, $43,000,000.
| 14 | | For the Empress riverboat in Joliet, $86,000,000.
| 15 | | For a riverboat in Metropolis, $45,000,000.
| 16 | | For the Harrah's riverboat in Joliet, $114,000,000.
| 17 | | For a riverboat in Aurora, $86,000,000.
| 18 | | For a riverboat in East St. Louis, $48,500,000.
| 19 | | For a riverboat in Elgin, $198,000,000.
| 20 | | "Dormant license" has the meaning ascribed to it in | 21 | | subsection (a-3).
| 22 | | "Net privilege tax" means all privilege taxes paid by a | 23 | | licensed owner to the Board under this Section, less all | 24 | | payments made from the State Gaming Fund pursuant to subsection | 25 | | (b) of this Section. | 26 | | The changes made to this subsection (a-15) by Public Act |
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| 1 | | 94-839 are intended to restate and clarify the intent of Public | 2 | | Act 94-673 with respect to the amount of the payments required | 3 | | to be made under this subsection by an owners licensee to the | 4 | | Board.
| 5 | | (b) From the tax revenue from riverboat or casino gambling
| 6 | | deposited in the State Gaming Fund under this Section, an | 7 | | amount equal to 5% of
adjusted gross receipts generated by a | 8 | | riverboat or a casino, other than a riverboat or casino | 9 | | designated in paragraph (1), (3), or (4) of subsection (e-5) of | 10 | | Section 7, shall be paid monthly, subject
to appropriation by | 11 | | the General Assembly, to the unit of local government in which | 12 | | the casino is located or that
is designated as the home dock of | 13 | | the riverboat. Notwithstanding anything to the contrary, | 14 | | beginning on the first day that an owners licensee under | 15 | | paragraph (1), (2), (3), (4), (5), or (6) of subsection (e-5) | 16 | | of Section 7 conducts gambling operations, either in a | 17 | | temporary facility or a permanent facility, and for 2 years | 18 | | thereafter, a unit of local government designated as the home | 19 | | dock of a riverboat whose license was issued before January 1, | 20 | | 2019, other than a riverboat conducting gambling operations in | 21 | | the City of East St. Louis, shall not receive less under this | 22 | | subsection (b) than the amount the unit of local government | 23 | | received under this subsection (b) in calendar year 2018. | 24 | | Notwithstanding anything to the contrary and because the City | 25 | | of East St. Louis is a financially distressed city, beginning | 26 | | on the first day that an owners licensee under paragraph (1), |
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| 1 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | 2 | | conducts gambling operations, either in a temporary facility or | 3 | | a permanent facility, and for 10 years thereafter, a unit of | 4 | | local government designated as the home dock of a riverboat | 5 | | conducting gambling operations in the City of East St. Louis | 6 | | shall not receive less under this subsection (b) than the | 7 | | amount the unit of local government received under this | 8 | | subsection (b) in calendar year 2018. | 9 | | From the tax revenue
deposited in the State Gaming Fund | 10 | | pursuant to riverboat or casino gambling operations
conducted | 11 | | by a licensed manager on behalf of the State, an amount equal | 12 | | to 5%
of adjusted gross receipts generated pursuant to those | 13 | | riverboat or casino gambling
operations shall be paid monthly,
| 14 | | subject to appropriation by the General Assembly, to the unit | 15 | | of local
government that is designated as the home dock of the | 16 | | riverboat upon which
those riverboat gambling operations are | 17 | | conducted or in which the casino is located. | 18 | | From the tax revenue from riverboat or casino gambling | 19 | | deposited in the State Gaming Fund under this Section, an | 20 | | amount equal to 5% of the adjusted gross receipts generated by | 21 | | a riverboat designated in paragraph (3) of subsection (e-5) of | 22 | | Section 7 shall be divided and remitted monthly, subject to | 23 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, | 24 | | 15% to North Chicago, and 5% to Lake County. | 25 | | From the tax revenue from riverboat or casino gambling | 26 | | deposited in the State Gaming Fund under this Section, an |
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| 1 | | amount equal to 5% of the adjusted gross receipts generated by | 2 | | a riverboat designated in paragraph (4) of subsection (e-5) of | 3 | | Section 7 shall be remitted monthly, subject to appropriation, | 4 | | as follows: 70% to the City of Rockford, 5% to the City of | 5 | | Loves Park, 5% to the Village of Machesney, and 20% to | 6 | | Winnebago County. | 7 | | From the tax revenue from riverboat or casino gambling | 8 | | deposited in the State Gaming Fund under this Section, an | 9 | | amount equal to 5% of the adjusted gross receipts generated by | 10 | | a riverboat designated in paragraph (5) of subsection (e-5) of | 11 | | Section 7 shall be remitted monthly, subject to appropriation, | 12 | | as follows: 2% to the unit of local government in which the | 13 | | riverboat or casino is located, and 3% shall be distributed: | 14 | | (A) in accordance with a regional capital development plan | 15 | | entered into by the following communities: Village of Beecher, | 16 | | City of Blue Island, Village of Burnham, City of Calumet City, | 17 | | Village of Calumet Park, City of Chicago Heights, City of | 18 | | Country Club Hills, Village of Crestwood, Village of Crete, | 19 | | Village of Dixmoor, Village of Dolton, Village of East Hazel | 20 | | Crest, Village of Flossmoor, Village of Ford Heights, Village | 21 | | of Glenwood, City of Harvey, Village of Hazel Crest, Village of | 22 | | Homewood, Village of Lansing, Village of Lynwood, City of | 23 | | Markham, Village of Matteson, Village of Midlothian, Village of | 24 | | Monee, City of Oak Forest, Village of Olympia Fields, Village | 25 | | of Orland Hills, Village of Orland Park, City of Palos Heights, | 26 | | Village of Park Forest, Village of Phoenix, Village of Posen, |
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| 1 | | Village of Richton Park, Village of Riverdale, Village of | 2 | | Robbins, Village of Sauk Village, Village of South Chicago | 3 | | Heights, Village of South Holland, Village of Steger, Village | 4 | | of Thornton, Village of Tinley Park, Village of University Park | 5 | | and Village of Worth; or (B) if no regional capital development | 6 | | plan exists, equally among the communities listed in item (A) | 7 | | to be used for capital expenditures or public pension payments, | 8 | | or both. | 9 | | Units of local government may refund any portion of the | 10 | | payment that they receive pursuant to this subsection (b) to | 11 | | the riverboat or casino.
| 12 | | (b-4) Beginning on the first day the licensee under | 13 | | paragraph (5) of subsection (e-5) of Section 7 conducts | 14 | | gambling operations, either in a temporary facility or a | 15 | | permanent facility, and ending on July 31, 2042, from the tax | 16 | | revenue deposited in the State Gaming Fund under this Section, | 17 | | $5,000,000 shall be paid annually, subject
to appropriation, to | 18 | | the host municipality of that owners licensee of a license | 19 | | issued or re-issued pursuant to Section
7.1 of this Act before | 20 | | January 1, 2012. Payments received by the host municipality | 21 | | pursuant to this subsection (b-4) may not be shared with any | 22 | | other unit of local government. | 23 | | (b-5) Beginning on June 28, 2019 ( the effective date of | 24 | | Public Act 101-31) this amendatory Act of the 101st General | 25 | | Assembly , from the tax revenue
deposited in the State Gaming | 26 | | Fund under this Section, an amount equal to 3% of
adjusted |
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| 1 | | gross receipts generated by each organization gaming facility | 2 | | located outside Madison County shall be paid monthly, subject
| 3 | | to appropriation by the General Assembly, to a municipality | 4 | | other than the Village of Stickney in which each organization | 5 | | gaming facility is located or, if the organization gaming | 6 | | facility is not located within a municipality, to the county in | 7 | | which the organization gaming facility is located, except as | 8 | | otherwise provided in this Section. From the tax revenue | 9 | | deposited in the State Gaming Fund under this Section, an | 10 | | amount equal to 3% of adjusted gross receipts generated by an | 11 | | organization gaming facility located in the Village of Stickney | 12 | | shall be paid monthly, subject to appropriation by the General | 13 | | Assembly, as follows: 25% to the Village of Stickney, 5% to the | 14 | | City of Berwyn, 50% to the Town of Cicero, and 20% to the | 15 | | Stickney Public Health District. | 16 | | From the tax revenue deposited in the State Gaming Fund | 17 | | under this Section, an amount equal to 5% of adjusted gross | 18 | | receipts generated by an organization gaming facility located | 19 | | in the City of Collinsville shall be paid monthly, subject to | 20 | | appropriation by the General Assembly, as follows: 30% to the | 21 | | City of Alton, 30% to the City of East St. Louis, and 40% to the | 22 | | City of Collinsville. | 23 | | Municipalities and counties may refund any portion of the | 24 | | payment that they receive pursuant to this subsection (b-5) to | 25 | | the organization gaming facility. | 26 | | (b-6) Beginning on June 28, 2019 ( the effective date of |
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| 1 | | Public Act 101-31) this amendatory Act of the 101st General | 2 | | Assembly , from the tax revenue deposited in the State Gaming | 3 | | Fund under this Section, an amount equal to 2% of adjusted | 4 | | gross receipts generated by an organization gaming facility | 5 | | located outside Madison County shall be paid monthly, subject | 6 | | to appropriation by the General Assembly, to the county in | 7 | | which the organization gaming facility is located for the | 8 | | purposes of its criminal justice system or health care system. | 9 | | Counties may refund any portion of the payment that they | 10 | | receive pursuant to this subsection (b-6) to the organization | 11 | | gaming facility. | 12 | | (b-7) From the tax revenue from the organization gaming | 13 | | licensee located in one of the following townships or villages | 14 | | of Cook County or Will County : Bloom, Bremen, Calumet, Crete, | 15 | | Orland, Rich, Thornton, or Worth, an amount equal to 5% of the | 16 | | adjusted gross receipts generated by that organization gaming | 17 | | licensee shall be remitted monthly, subject to appropriation, | 18 | | as follows: 2% to the unit of local government in which the | 19 | | organization gaming licensee is located, and 3% shall be | 20 | | distributed: (A) in accordance with a regional capital | 21 | | development plan entered into by the following communities: | 22 | | Village of Beecher, City of Blue Island, Village of Burnham, | 23 | | City of Calumet City, Village of Calumet Park, City of Chicago | 24 | | Heights, City of Country Club Hills, Village of Crestwood, | 25 | | Village of Crete, Village of Dixmoor, Village of Dolton, | 26 | | Village of East Hazel Crest, Village of Flossmoor, Village of |
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| 1 | | Ford Heights, Village of Glenwood, City of Harvey, Village of | 2 | | Hazel Crest, Village of Homewood, Village of Lansing, Village | 3 | | of Lynwood, City of Markham, Village of Matteson, Village of | 4 | | Midlothian, Village of Monee, City of Oak Forest, Village of | 5 | | Olympia Fields, Village of Orland Hills, Village of Orland | 6 | | Park, City of Palos Heights, Village of Park Forest, Village of | 7 | | Phoenix, Village of Posen, Village of Richton Park, Village of | 8 | | Riverdale, Village of Robbins, Village of Sauk Village, Village | 9 | | of South Chicago Heights, Village of South Holland, Village of | 10 | | Steger, Village of Thornton, Village of Tinley Park, Village of | 11 | | University Park, and Village of Worth; or (B) if no regional | 12 | | capital development plan exists, equally among the communities | 13 | | listed in item (A) to be used for capital expenditures or | 14 | | public pension payments, or both. | 15 | | (b-8) In lieu of the payments under subsection (b) of this | 16 | | Section, the tax revenue from the privilege tax imposed by | 17 | | subsection (a-5.5) shall be paid monthly, subject
to | 18 | | appropriation by the General Assembly, to the City of Chicago | 19 | | and shall be expended or obligated by the City of Chicago for | 20 | | pension payments in accordance with Public Act 99-506. | 21 | | (c) Appropriations, as approved by the General Assembly, | 22 | | may be made
from the State Gaming Fund to the Board (i) for the | 23 | | administration and enforcement of this Act and the Video Gaming | 24 | | Act, (ii) for distribution to the Department of State Police | 25 | | and to the Department of Revenue for the enforcement of this | 26 | | Act , and the Video Gaming Act, and (iii) to the
Department of |
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| 1 | | Human Services for the administration of programs to treat
| 2 | | problem gambling, including problem gambling from sports | 3 | | wagering. The Board's annual appropriations request must | 4 | | separately state its funding needs for the regulation of gaming | 5 | | authorized under Section 7.7, riverboat gaming, casino gaming, | 6 | | video gaming, and sports wagering.
| 7 | | (c-2) An amount equal to 2% of the adjusted gross receipts | 8 | | generated by an organization gaming facility located within a | 9 | | home rule county with a population of over 3,000,000 | 10 | | inhabitants shall be paid, subject to appropriation
from the | 11 | | General Assembly, from the State Gaming Fund to the home rule
| 12 | | county in which the organization gaming licensee is located for | 13 | | the purpose of
enhancing the county's criminal justice system. | 14 | | (c-3) Appropriations, as approved by the General Assembly, | 15 | | may be made from the tax revenue deposited into the State | 16 | | Gaming Fund from organization gaming licensees pursuant to this | 17 | | Section for the administration and enforcement of this Act.
| 18 | | (c-4) After payments required under subsections (b), | 19 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | 20 | | the tax revenue from organization gaming licensees deposited | 21 | | into the State Gaming Fund under this Section, all remaining | 22 | | amounts from organization gaming licensees shall be | 23 | | transferred into the Capital Projects Fund. | 24 | | (c-5) (Blank).
| 25 | | (c-10) Each year the General Assembly shall appropriate | 26 | | from the General
Revenue Fund to the Education Assistance Fund |
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| 1 | | an amount equal to the amount
paid into the Horse Racing Equity | 2 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
| 3 | | (c-15) After the payments required under subsections (b), | 4 | | (c), and (c-5)
have been made, an amount equal to 2% of the | 5 | | adjusted gross receipts of (1)
an owners licensee that | 6 | | relocates pursuant to Section 11.2, (2) an owners
licensee | 7 | | conducting riverboat gambling operations pursuant to
an
owners | 8 | | license that is initially issued after June 25, 1999,
or (3) | 9 | | the first
riverboat gambling operations conducted by a licensed | 10 | | manager on behalf of the
State under Section 7.3,
whichever | 11 | | comes first, shall be paid, subject to appropriation
from the | 12 | | General Assembly, from the State Gaming Fund to each home rule
| 13 | | county with a population of over 3,000,000 inhabitants for the | 14 | | purpose of
enhancing the county's criminal justice system.
| 15 | | (c-20) Each year the General Assembly shall appropriate | 16 | | from the General
Revenue Fund to the Education Assistance Fund | 17 | | an amount equal to the amount
paid to each home rule county | 18 | | with a population of over 3,000,000 inhabitants
pursuant to | 19 | | subsection (c-15) in the prior calendar year.
| 20 | | (c-21) After the payments required under subsections (b), | 21 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | 22 | | been made, an amount equal to 2% of the adjusted gross receipts | 23 | | generated by the owners licensee under paragraph (1) of | 24 | | subsection (e-5) of Section 7 shall be paid, subject to | 25 | | appropriation
from the General Assembly, from the State Gaming | 26 | | Fund to the home rule
county in which the owners licensee is |
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| 1 | | located for the purpose of
enhancing the county's criminal | 2 | | justice system. | 3 | | (c-22) After the payments required under subsections (b), | 4 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | 5 | | (c-21) have been made, an amount equal to 2% of the adjusted | 6 | | gross receipts generated by the owners licensee under paragraph | 7 | | (5) of subsection (e-5) of Section 7 shall be paid, subject to | 8 | | appropriation
from the General Assembly, from the State Gaming | 9 | | Fund to the home rule
county in which the owners licensee is | 10 | | located for the purpose of
enhancing the county's criminal | 11 | | justice system. | 12 | | (c-25) From July 1, 2013 and each July 1 thereafter through | 13 | | July 1, 2019, $1,600,000 shall be transferred from the State | 14 | | Gaming Fund to the Chicago State University Education | 15 | | Improvement Fund.
| 16 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 | 17 | | shall be transferred from the State Gaming Fund to the Chicago | 18 | | State University Education Improvement Fund. | 19 | | (c-30) On July 1, 2013 or as soon as possible thereafter, | 20 | | $92,000,000 shall be transferred from the State Gaming Fund to | 21 | | the School Infrastructure Fund and $23,000,000 shall be | 22 | | transferred from the State Gaming Fund to the Horse Racing | 23 | | Equity Fund. | 24 | | (c-35) Beginning on July 1, 2013, in addition to any amount | 25 | | transferred under subsection (c-30) of this Section, | 26 | | $5,530,000 shall be transferred monthly from the State Gaming |
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| 1 | | Fund to the School Infrastructure Fund. | 2 | | (d) From time to time, the
Board shall transfer the | 3 | | remainder of the funds
generated by this Act into the Education
| 4 | | Assistance Fund, created by Public Act 86-0018, of the State of | 5 | | Illinois.
| 6 | | (e) Nothing in this Act shall prohibit the unit of local | 7 | | government
designated as the home dock of the riverboat from | 8 | | entering into agreements
with other units of local government | 9 | | in this State or in other states to
share its portion of the | 10 | | tax revenue.
| 11 | | (f) To the extent practicable, the Board shall administer | 12 | | and collect the
wagering taxes imposed by this Section in a | 13 | | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 14 | | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 15 | | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 16 | | Penalty and Interest Act.
| 17 | | (Source: P.A. 101-31, Article 25, Section 25-910, eff. 6-28-19; | 18 | | 101-31, Article 35, Section 35-55, eff. 6-28-19; revised | 19 | | 8-23-19.)
| 20 | | Section 15. The Eminent Domain Act is amended by adding | 21 | | Section 25-5-80 as follows: | 22 | | (735 ILCS 30/25-5-80 new) | 23 | | Sec. 25-5-80. Quick-take; Village of Crete. Quick-take | 24 | | proceedings under Article 20 may be used for a period of 24 |
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| 1 | | months after the effective date of this amendatory Act of the | 2 | | 101st General Assembly by the Village of Crete for the | 3 | | nullification of any restriction of record on private real | 4 | | property by means of a recorded deed or other recorded | 5 | | instruments that in any way prohibits, restrains, or has any | 6 | | impact whatsoever on private real property for the purpose of | 7 | | applying for an organization license under Section 19.5 of the | 8 | | Illinois Horse Racing Act of 1975 or an owners license under | 9 | | paragraph (5) of subsection (e-5) of Section 7 of the Illinois | 10 | | Gambling Act.
| 11 | | Section 99. Effective date. This Act takes effect upon | 12 | | becoming law.".
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