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Sen. Dale Fowler
Filed: 4/16/2021
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1 | | AMENDMENT TO SENATE BILL 1361
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2 | | AMENDMENT NO. ______. Amend Senate Bill 1361 by replacing |
3 | | everything after the enacting clause with the following:
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4 | | "Section 5. The Illinois Gambling Act is amended by |
5 | | changing Sections 6, 7, and 13 as follows:
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6 | | (230 ILCS 10/6) (from Ch. 120, par. 2406)
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7 | | Sec. 6. Application for owners license.
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8 | | (a) A qualified person may
apply to the Board for an owners |
9 | | license to
conduct a gambling operation as provided in this |
10 | | Act. The
application shall be made on forms provided by the |
11 | | Board and shall contain
such information as the Board |
12 | | prescribes, including but not limited to the
identity of the |
13 | | riverboat on which such gambling operation is to be
conducted, |
14 | | if applicable, and the exact location where such riverboat or |
15 | | casino will be located, a
certification that the riverboat |
16 | | will be registered under this Act at all
times during which |
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1 | | gambling operations are conducted on board, detailed
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2 | | information regarding the ownership and management of the |
3 | | applicant, and
detailed personal information regarding the |
4 | | applicant. Any application for an
owners license to be |
5 | | re-issued on or after June 1, 2003 shall also
include the |
6 | | applicant's license bid in a form prescribed by the Board.
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7 | | Information
provided on the application shall be used as a |
8 | | basis for a thorough
background investigation which the Board |
9 | | shall conduct with respect to each
applicant. An incomplete |
10 | | application shall be cause for denial of a license
by the |
11 | | Board.
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12 | | (a-5) In addition to any other information required under |
13 | | this Section, each application for an owners license must |
14 | | include the following information: |
15 | | (1) The history and success of the applicant and each |
16 | | person and entity disclosed under subsection (c) of this |
17 | | Section in developing tourism facilities ancillary to |
18 | | gaming, if applicable. |
19 | | (2) The likelihood that granting a license to the |
20 | | applicant will lead to the creation of quality, living |
21 | | wage jobs and permanent, full-time jobs for residents of |
22 | | the State and residents of the unit of local government |
23 | | that is designated as the home dock of the proposed |
24 | | facility where gambling is to be conducted by the |
25 | | applicant. |
26 | | (3) The projected number of jobs that would be created |
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1 | | if the license is granted and the projected number of new |
2 | | employees at the proposed facility where gambling is to be |
3 | | conducted by the applicant. |
4 | | (4) The record, if any, of the applicant and its |
5 | | developer in meeting commitments to local agencies, |
6 | | community-based organizations, and employees at other |
7 | | locations where the applicant or its developer has |
8 | | performed similar functions as they would perform if the |
9 | | applicant were granted a license. |
10 | | (5) Identification of adverse effects that might be |
11 | | caused by the proposed facility where gambling is to be |
12 | | conducted by the applicant, including the costs of meeting |
13 | | increased demand for public health care, child care, |
14 | | public transportation, affordable housing, and social |
15 | | services, and a plan to mitigate those adverse effects. |
16 | | (6) The record, if any, of the applicant and its |
17 | | developer regarding compliance with: |
18 | | (A) federal, state, and local discrimination, wage |
19 | | and hour, disability, and occupational and |
20 | | environmental health and safety laws; and |
21 | | (B) state and local labor relations and employment |
22 | | laws. |
23 | | (7) The applicant's record, if any, in dealing with |
24 | | its employees and their representatives at other |
25 | | locations. |
26 | | (8) A plan concerning the utilization of |
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1 | | minority-owned and women-owned businesses and concerning |
2 | | the hiring of minorities and women. |
3 | | (9) Evidence the applicant used its best efforts to |
4 | | reach a goal of 25% ownership representation by minority |
5 | | persons and 5% ownership representation by women. |
6 | | (10) Evidence the applicant has entered into a |
7 | | construction project labor agreement that includes |
8 | | provisions establishing wages, benefits, and other |
9 | | compensation for employees performing work under the |
10 | | project labor agreement at that location and a commitment |
11 | | to pay a prevailing wage for employees who are engaged in |
12 | | construction. The project labor agreements must conform to |
13 | | the requirements contained in Sections 20 and 25 of the |
14 | | Project Labor Agreements Act. For any pending application |
15 | | before the Board on the effective date of this amendatory |
16 | | Act of the 102nd General Assembly, the applicant shall |
17 | | submit evidence complying with this paragraph within 30 |
18 | | days after the effective date of this amendatory Act of |
19 | | the 102nd General Assembly. The Board shall not award any |
20 | | pending applications until the applicant has submitted |
21 | | this information. |
22 | | (b) Applicants shall submit with their application all |
23 | | documents,
resolutions, and letters of support from the |
24 | | governing body that represents
the municipality or county |
25 | | wherein the licensee will be located.
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26 | | (c) Each applicant shall disclose the identity of every |
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1 | | person or entity having a greater than 1% direct or
indirect |
2 | | pecuniary interest in the gambling operation with
respect to |
3 | | which the license is sought. If the disclosed entity is a
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4 | | trust, the application shall disclose the names and addresses |
5 | | of all
beneficiaries; if a corporation, the names and
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6 | | addresses of all stockholders and directors; if a partnership, |
7 | | the names
and addresses of all partners, both general and |
8 | | limited.
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9 | | (d) An application shall be filed and considered in |
10 | | accordance with the rules of the Board. Each application shall |
11 | | be accompanied by a nonrefundable
application fee of $250,000. |
12 | | In addition, a nonrefundable fee of $50,000 shall be paid at |
13 | | the time of filing
to defray the costs associated with the
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14 | | background investigation conducted by the Board. If the costs |
15 | | of the
investigation exceed $50,000, the applicant shall pay |
16 | | the additional amount
to the Board within 7 days after |
17 | | requested by the Board. If the costs of the investigation are |
18 | | less than $50,000, the
applicant shall receive a refund of the |
19 | | remaining amount. All
information, records, interviews, |
20 | | reports, statements, memoranda or other
data supplied to or |
21 | | used by the Board in the course of its review or
investigation |
22 | | of an application for a license or a renewal under this Act |
23 | | shall be
privileged, strictly confidential and shall be used |
24 | | only for the purpose of
evaluating an applicant for a license |
25 | | or a renewal. Such information, records, interviews, reports,
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26 | | statements, memoranda or other data shall not be admissible as |
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1 | | evidence,
nor discoverable in any action of any kind in any |
2 | | court or before any
tribunal, board, agency or person, except |
3 | | for any action deemed necessary
by the Board. The application |
4 | | fee shall be deposited into the State Gaming Fund.
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5 | | (e) The Board shall charge each applicant a fee set by the |
6 | | Department of
State Police to defray the costs associated with |
7 | | the search and
classification of fingerprints obtained by the |
8 | | Board with respect to the
applicant's application. These fees |
9 | | shall be paid into the State Police
Services Fund. In order to |
10 | | expedite the application process, the Board may establish |
11 | | rules allowing applicants to acquire criminal background |
12 | | checks and financial integrity reviews as part of the initial |
13 | | application process from a list of vendors approved by the |
14 | | Board.
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15 | | (f) The licensed owner shall be the person primarily |
16 | | responsible for the
boat or casino itself. Only one gambling |
17 | | operation may be authorized
by the Board on any riverboat or in |
18 | | any casino. The applicant must identify the riverboat or |
19 | | premises
it intends to use and certify that the riverboat or |
20 | | premises: (1) has the authorized
capacity required in this |
21 | | Act; (2) is accessible to persons with disabilities; and
(3) |
22 | | is fully registered and licensed in accordance
with any |
23 | | applicable laws.
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24 | | (g) A person who knowingly makes a false statement on an |
25 | | application is
guilty of a Class A misdemeanor.
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26 | | (Source: P.A. 101-31, eff. 6-28-19.)
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1 | | (230 ILCS 10/7) (from Ch. 120, par. 2407)
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2 | | Sec. 7. Owners licenses.
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3 | | (a) The Board shall issue owners licenses to persons or |
4 | | entities that apply for such licenses upon payment to the |
5 | | Board of the
non-refundable license fee as provided in |
6 | | subsection (e) or (e-5) and upon a determination by the Board |
7 | | that the
applicant is eligible for an owners license pursuant |
8 | | to this Act and the
rules of the Board. From December 15, 2008 |
9 | | ( the effective date of Public Act 95-1008) this amendatory Act |
10 | | of the 95th General Assembly until (i) 3 years after December |
11 | | 15, 2008 ( the effective date of Public Act 95-1008) this |
12 | | amendatory Act of the 95th General Assembly , (ii) the date any |
13 | | organization licensee begins to operate a slot machine or |
14 | | video game of chance under the Illinois Horse Racing Act of |
15 | | 1975 or this Act, (iii) the date that payments begin under |
16 | | subsection (c-5) of Section 13 of this Act, (iv) the wagering |
17 | | tax imposed under Section 13 of this Act is increased by law to |
18 | | reflect a tax rate that is at least as stringent or more |
19 | | stringent than the tax rate contained in subsection (a-3) of |
20 | | Section 13, or (v) when an owners licensee holding a license |
21 | | issued pursuant to Section 7.1 of this Act begins conducting |
22 | | gaming, whichever occurs first, as a condition of licensure |
23 | | and as an alternative source of payment for those funds |
24 | | payable under subsection (c-5) of Section 13 of this Act, any |
25 | | owners licensee that holds or receives its owners license on |
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1 | | or after May 26, 2006 ( the effective date of Public Act 94-804) |
2 | | this amendatory Act of the 94th General Assembly , other than |
3 | | an owners licensee operating a riverboat with adjusted gross |
4 | | receipts in calendar year 2004 of less than $200,000,000, must |
5 | | pay into the Horse Racing Equity Trust Fund, in addition to any |
6 | | other payments required under this Act, an amount equal to 3% |
7 | | of the adjusted gross receipts received by the owners |
8 | | licensee. The payments required under this Section shall be |
9 | | made by the owners licensee to the State Treasurer no later |
10 | | than 3:00 o'clock p.m. of the day after the day when the |
11 | | adjusted gross receipts were received by the owners licensee. |
12 | | A person or entity is ineligible to receive
an owners license |
13 | | if:
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14 | | (1) the person has been convicted of a felony under |
15 | | the laws of this
State, any other state, or the United |
16 | | States;
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17 | | (2) the person has been convicted of any violation of |
18 | | Article 28 of the
Criminal Code of 1961 or the Criminal |
19 | | Code of 2012, or substantially similar laws of any other |
20 | | jurisdiction;
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21 | | (3) the person has submitted an application for a |
22 | | license under this
Act which contains false information;
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23 | | (4) the person is
a member of the Board;
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24 | | (5) a person defined in (1), (2), (3), or (4) is an |
25 | | officer, director, or
managerial employee of the entity;
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26 | | (6) the entity employs a person defined in (1), (2), |
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1 | | (3), or
(4) who participates in the management or |
2 | | operation of gambling operations
authorized under this |
3 | | Act;
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4 | | (7) (blank); or
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5 | | (8) a license of the person or entity issued under
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6 | | this Act, or a license to own or operate gambling |
7 | | facilities
in any other jurisdiction, has been revoked.
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8 | | The Board is expressly prohibited from making changes to |
9 | | the requirement that licensees make payment into the Horse |
10 | | Racing Equity Trust Fund without the express authority of the |
11 | | Illinois General Assembly and making any other rule to |
12 | | implement or interpret Public Act 95-1008 this amendatory Act |
13 | | of the 95th General Assembly . For the purposes of this |
14 | | paragraph, "rules" is given the meaning given to that term in |
15 | | Section 1-70 of the Illinois Administrative Procedure Act. |
16 | | (b) In determining whether to grant an owners license to |
17 | | an applicant, the
Board shall consider:
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18 | | (1) the character, reputation, experience, and |
19 | | financial integrity of the
applicants and of any other or |
20 | | separate person that either:
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21 | | (A) controls, directly or indirectly, such |
22 | | applicant ; , or
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23 | | (B) is controlled, directly or indirectly, by such |
24 | | applicant or by a
person which controls, directly or |
25 | | indirectly, such applicant;
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26 | | (2) the facilities or proposed facilities for the |
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1 | | conduct of
gambling;
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2 | | (3) the highest prospective total revenue to be |
3 | | derived by the State
from the conduct of gambling;
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4 | | (4) the extent to which the ownership of the applicant |
5 | | reflects the
diversity of the State by including minority |
6 | | persons, women, and persons with a disability
and the good |
7 | | faith affirmative action plan of
each applicant to |
8 | | recruit, train and upgrade minority persons, women, and |
9 | | persons with a disability in all employment |
10 | | classifications; the Board shall further consider granting |
11 | | an owners license and giving preference to an applicant |
12 | | under this Section to applicants in which minority persons |
13 | | and women hold ownership interest of at least 16% and 4%, |
14 | | respectively ; .
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15 | | (4.5) the extent to which the ownership of the |
16 | | applicant includes veterans of service in the armed forces |
17 | | of the United States, and the good faith affirmative |
18 | | action plan of each applicant to recruit, train, and |
19 | | upgrade veterans of service in the armed forces of the |
20 | | United States in all employment classifications; |
21 | | (5) the financial ability of the applicant to purchase |
22 | | and maintain
adequate liability and casualty insurance;
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23 | | (6) whether the applicant has adequate capitalization |
24 | | to provide and
maintain, for the duration of a license, a |
25 | | riverboat or casino;
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26 | | (7) the extent to which the applicant exceeds or meets |
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1 | | other standards
for the issuance of an owners license |
2 | | which the Board may adopt by rule;
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3 | | (8) the amount of the applicant's license bid;
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4 | | (9) the extent to which the applicant or the proposed |
5 | | host municipality plans to enter into revenue sharing |
6 | | agreements with communities other than the host |
7 | | municipality; and |
8 | | (10) the extent to which the ownership of an applicant |
9 | | includes the most qualified number of minority persons, |
10 | | women, and persons with a disability ; . |
11 | | (11) whether the applicant has entered into a |
12 | | construction project labor agreement that includes |
13 | | provisions establishing wages, benefits, and other |
14 | | compensation for employees performing work under the |
15 | | project labor agreement at that location; the project |
16 | | labor agreements must conform to the requirements |
17 | | contained in Sections 20 and 25 of the Project Labor |
18 | | Agreements Act; and |
19 | | (12) whether the applicant pays a prevailing wage for |
20 | | employees who are engaged in construction. |
21 | | (c) Each owners license shall specify the place where the |
22 | | casino shall
operate or the riverboat shall operate and dock.
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23 | | (d) Each applicant shall submit with his or her |
24 | | application, on forms
provided by the Board, 2 sets of his or |
25 | | her fingerprints.
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26 | | (e) In addition to any licenses authorized under |
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1 | | subsection (e-5) of this Section, the Board may issue up to 10 |
2 | | licenses authorizing the holders of such
licenses to own |
3 | | riverboats. In the application for an owners license, the
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4 | | applicant shall state the dock at which the riverboat is based |
5 | | and the water
on which the riverboat will be located. The Board |
6 | | shall issue 5 licenses to
become effective not earlier than |
7 | | January 1, 1991. Three of such licenses
shall authorize |
8 | | riverboat gambling on the Mississippi River, or, with approval
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9 | | by the municipality in which the
riverboat was docked on |
10 | | August 7, 2003 and with Board approval, be authorized to |
11 | | relocate to a new location,
in a
municipality that (1) borders |
12 | | on the Mississippi River or is within 5
miles of the city |
13 | | limits of a municipality that borders on the Mississippi
River |
14 | | and (2) on August 7, 2003, had a riverboat conducting |
15 | | riverboat gambling operations pursuant to
a license issued |
16 | | under this Act; one of which shall authorize riverboat
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17 | | gambling from a home dock in the city of East St. Louis; and |
18 | | one of which shall authorize riverboat
gambling from a home |
19 | | dock in the City of Alton. One other license
shall
authorize |
20 | | riverboat gambling on
the Illinois River in the City of East |
21 | | Peoria or, with Board approval, shall authorize land-based |
22 | | gambling operations anywhere within the corporate limits of |
23 | | the City of Peoria. The Board shall issue one
additional |
24 | | license to become effective not earlier than March 1, 1992, |
25 | | which
shall authorize riverboat gambling on the Des Plaines |
26 | | River in Will County.
The Board may issue 4 additional |
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1 | | licenses to become effective not
earlier than
March 1, 1992. |
2 | | In determining the water upon which riverboats will operate,
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3 | | the Board shall consider the economic benefit which riverboat |
4 | | gambling confers
on the State, and shall seek to assure that |
5 | | all regions of the State share
in the economic benefits of |
6 | | riverboat gambling.
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7 | | In granting all licenses, the Board may give favorable |
8 | | consideration to
economically depressed areas of the State, to |
9 | | applicants presenting plans
which provide for significant |
10 | | economic development over a large geographic
area, and to |
11 | | applicants who currently operate non-gambling riverboats in
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12 | | Illinois.
The Board shall review all applications for owners |
13 | | licenses,
and shall inform each applicant of the Board's |
14 | | decision.
The Board may grant an owners license to an
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15 | | applicant that has not submitted the highest license bid, but |
16 | | if it does not
select the highest bidder, the Board shall issue |
17 | | a written decision explaining
why another
applicant was |
18 | | selected and identifying the factors set forth in this Section
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19 | | that favored the winning bidder. The fee for issuance or |
20 | | renewal of a license pursuant to this subsection (e) shall be |
21 | | $250,000.
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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 in the City of Waukegan; |
4 | | (4) the Board may issue one owners license authorizing |
5 | | the conduct of riverboat gambling in the City of Rockford; |
6 | | (5) the Board may issue one owners license authorizing |
7 | | the conduct of riverboat gambling in a municipality that |
8 | | is wholly or partially located in one of the following |
9 | | townships of Cook County: Bloom, Bremen, Calumet, Rich, |
10 | | Thornton, or Worth Township; and |
11 | | (6) the Board may issue one owners license authorizing |
12 | | the conduct of riverboat gambling in the unincorporated |
13 | | area of Williamson County adjacent to the Big Muddy River. |
14 | | Except for the license authorized under paragraph (1), |
15 | | each application for a license pursuant to this subsection |
16 | | (e-5) shall be submitted to the Board no later than 120 days |
17 | | after June 28, 2019 (the effective date of Public Act 101-31). |
18 | | All applications for a license under this subsection (e-5) |
19 | | shall include the nonrefundable application fee and the |
20 | | nonrefundable background investigation fee as provided in |
21 | | subsection (d) of Section 6 of this Act. In the event that an |
22 | | applicant submits an application for a license pursuant to |
23 | | this subsection (e-5) prior to June 28, 2019 (the effective |
24 | | date of Public Act 101-31), such applicant shall submit the |
25 | | nonrefundable application fee and background investigation fee |
26 | | as provided in subsection (d) of Section 6 of this Act no later |
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1 | | than 6 months after June 28, 2019 (the effective date of Public |
2 | | Act 101-31). |
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 |
12 | | location of the riverboat or casino; |
13 | | (iii) that the applicant and the corporate authority |
14 | | or county board have mutually agreed on the temporary |
15 | | location 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, |
22 | | licensing, public health, or other issues that are within |
23 | | the jurisdiction of the municipality or county; |
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 | | of this subsection, it shall hold a public hearing to discuss |
12 | | items (i) through (viii), as well as any other details |
13 | | concerning the proposed riverboat or casino in the |
14 | | municipality or county. The corporate authority or county |
15 | | board 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 |
20 | | any agreement between the applicant and the corporate |
21 | | authority of the municipality or county board of the county |
22 | | regarding the 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), the Board, with consent |
25 | | and at the expense of the City of Chicago, shall select and |
26 | | retain the services of a nationally recognized casino gaming |
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1 | | feasibility consultant. Within 45 days after June 28, 2019 |
2 | | (the effective date of Public Act 101-31), the consultant |
3 | | shall prepare and deliver to the Board a study concerning the |
4 | | feasibility of, and the ability to finance, a casino in the |
5 | | City of Chicago. The feasibility study shall be delivered to |
6 | | the Mayor of the City of Chicago, the Governor, the President |
7 | | of the Senate, and the Speaker of the House of |
8 | | Representatives. Ninety days after receipt of the feasibility |
9 | | study, the Board shall make a determination, based on the |
10 | | results of the feasibility study, whether to recommend to the |
11 | | General Assembly that the terms of the license under paragraph |
12 | | (1) of this subsection (e-5) should be modified. The Board may |
13 | | begin accepting applications for the owners license under |
14 | | paragraph (1) of this subsection (e-5) upon the determination |
15 | | to issue such an owners license. |
16 | | In addition, prior to the Board issuing the owners license |
17 | | authorized under paragraph (4) of subsection (e-5), an impact |
18 | | study shall be completed to determine what location in the |
19 | | city will provide the greater impact to the region, including |
20 | | the creation of jobs and the generation of tax revenue. |
21 | | (e-10) The licenses authorized under subsection (e-5) of |
22 | | this Section shall be issued within 12 months after the date |
23 | | the license application is submitted. If the Board does not |
24 | | issue the licenses within that time period, then the Board |
25 | | shall give a written explanation to the applicant as to why it |
26 | | has not reached a determination and when it reasonably expects |
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1 | | to make a determination. The fee for the issuance or renewal of |
2 | | a license issued pursuant to this subsection (e-10) shall be |
3 | | $250,000. Additionally, a licensee located outside of Cook |
4 | | County shall pay a minimum initial fee of $17,500 per gaming |
5 | | position, and a licensee located in Cook County shall pay a |
6 | | minimum initial fee of $30,000 per gaming position. The |
7 | | initial fees payable under this subsection (e-10) shall be |
8 | | deposited into the Rebuild Illinois Projects Fund. If at any |
9 | | point after June 1, 2020 there are no pending applications for |
10 | | a license under subsection (e-5) and not all licenses |
11 | | authorized under subsection (e-5) have been issued, then the |
12 | | Board shall reopen the license application process for those |
13 | | licenses authorized under subsection (e-5) that have not been |
14 | | issued. The Board shall follow the licensing process provided |
15 | | in subsection (e-5) with all time frames tied to the last date |
16 | | of a final order issued by the Board under subsection (e-5) |
17 | | rather than the effective date of the amendatory Act. |
18 | | (e-15) Each licensee of a license authorized under |
19 | | subsection (e-5) of this Section shall make a reconciliation |
20 | | payment 3 years after the date the licensee begins operating |
21 | | in an amount equal to 75% of the adjusted gross receipts for |
22 | | the most lucrative 12-month period of operations, minus an |
23 | | amount equal to the initial payment per gaming position paid |
24 | | by the specific licensee. Each licensee shall pay a |
25 | | $15,000,000 reconciliation fee upon issuance of an owners |
26 | | license. If this calculation results in a negative amount, |
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1 | | then the licensee is not entitled to any
reimbursement of fees |
2 | | previously paid. This reconciliation payment may be made in |
3 | | installments over a period of no more than 6 years. |
4 | | All payments by licensees under this subsection (e-15) |
5 | | shall be deposited into the Rebuild Illinois Projects Fund. |
6 | | (e-20) In addition to any other revocation powers granted |
7 | | to the Board under this
Act,
the Board may revoke the owners |
8 | | license of a licensee which fails
to begin conducting gambling |
9 | | within 15 months
of receipt of the
Board's approval of the |
10 | | application if the Board determines that license
revocation is |
11 | | in the best interests of the State.
|
12 | | (f) The first 10 owners licenses issued under this Act |
13 | | shall permit the
holder to own up to 2 riverboats and equipment |
14 | | thereon
for a period of 3 years after the effective date of the |
15 | | license. Holders of
the first 10 owners licenses must pay the |
16 | | annual license fee for each of
the 3
years during which they |
17 | | are authorized to own riverboats.
|
18 | | (g) Upon the termination, expiration, or revocation of |
19 | | each of the first
10 licenses, which shall be issued for a |
20 | | 3-year period, all licenses are
renewable annually upon |
21 | | payment of the fee and a determination by the Board
that the |
22 | | licensee continues to meet all of the requirements of this Act |
23 | | and the
Board's rules.
However, for licenses renewed on or |
24 | | after May 1, 1998, renewal shall be
for a period of 4 years, |
25 | | unless the Board sets a shorter period.
|
26 | | (h) An owners license, except for an owners license issued |
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1 | | under subsection (e-5) of this Section, shall entitle the |
2 | | licensee to own up to 2
riverboats. |
3 | | An owners licensee of a casino or riverboat that is |
4 | | located in the City of Chicago pursuant to paragraph (1) of |
5 | | subsection (e-5) of this Section shall limit the number of |
6 | | gaming positions to 4,000 for such owner. An owners licensee |
7 | | authorized under subsection (e) or paragraph (2), (3), (4), or |
8 | | (5) of subsection (e-5) of this Section shall limit the number |
9 | | of gaming positions to 2,000 for any such owners license. An |
10 | | owners licensee authorized under paragraph (6) of subsection |
11 | | (e-5) of this Section shall limit the number of gaming |
12 | | positions to
1,200 for such owner. The initial fee for each |
13 | | gaming position obtained on or after June 28, 2019 (the |
14 | | effective date of Public Act 101-31) shall be a minimum of |
15 | | $17,500 for licensees not located in Cook County and a minimum |
16 | | of $30,000 for licensees located in Cook County, in addition |
17 | | to the reconciliation payment, as set forth in subsection |
18 | | (e-15) of this Section. The fees under this subsection (h) |
19 | | shall be deposited into the Rebuild Illinois Projects Fund. |
20 | | The fees under this subsection (h) that are paid by an owners |
21 | | licensee authorized under subsection (e) shall be paid by July |
22 | | 1, 2021. |
23 | | Each owners licensee under subsection (e) of this Section |
24 | | shall reserve its gaming positions within 30 days after June |
25 | | 28, 2019 (the effective date of Public Act 101-31). The Board |
26 | | may grant an extension to this 30-day period, provided that |
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1 | | the owners licensee submits a written request and explanation |
2 | | as to why it is unable to reserve its positions within the |
3 | | 30-day period. |
4 | | Each owners licensee under subsection (e-5) of this |
5 | | Section shall reserve its gaming positions within 30 days |
6 | | after issuance of its owners license. The Board may grant an |
7 | | extension to this 30-day period, provided that the owners |
8 | | licensee submits a written request and explanation as to why |
9 | | it is unable to reserve its positions within the 30-day |
10 | | period. |
11 | | A licensee may operate both of its riverboats |
12 | | concurrently, provided that the
total number of gaming |
13 | | positions on both riverboats does not exceed the limit |
14 | | established pursuant to this subsection. Riverboats licensed |
15 | | to operate on the
Mississippi River and the Illinois River |
16 | | south of Marshall County shall
have an authorized capacity of |
17 | | at least 500 persons. Any other riverboat
licensed under this |
18 | | Act shall have an authorized capacity of at least 400
persons.
|
19 | | (h-5) An owners licensee who conducted gambling operations |
20 | | prior to January 1, 2012 and obtains positions pursuant to |
21 | | Public Act 101-31 shall make a reconciliation payment 3 years |
22 | | after any additional gaming positions begin operating in an |
23 | | amount equal to 75% of the owners licensee's average gross |
24 | | receipts for the most lucrative 12-month period of operations |
25 | | minus an amount equal to the initial fee that the owners |
26 | | licensee paid per additional gaming position. For purposes of |
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1 | | this subsection (h-5), "average gross receipts" means (i) the |
2 | | increase in adjusted gross receipts for the most lucrative |
3 | | 12-month period of operations over the adjusted gross receipts |
4 | | for 2019, multiplied by (ii) the percentage derived by |
5 | | dividing the number of additional gaming positions that an |
6 | | owners licensee had obtained by the total number of gaming |
7 | | positions operated by the owners licensee. If this calculation |
8 | | results in a negative amount, then the owners licensee is not |
9 | | entitled to any reimbursement of fees previously paid. This |
10 | | reconciliation payment may be made in installments over a |
11 | | period of no more than 6 years. These reconciliation payments |
12 | | shall be deposited into the Rebuild Illinois Projects Fund. |
13 | | (i) A licensed owner is authorized to apply to the Board |
14 | | for and, if
approved therefor, to receive all licenses from |
15 | | the Board necessary for the
operation of a riverboat or |
16 | | casino, including a liquor license, a license
to prepare and |
17 | | serve food for human consumption, and other necessary
|
18 | | licenses. All use, occupation, and excise taxes which apply to |
19 | | the sale of
food and beverages in this State and all taxes |
20 | | imposed on the sale or use
of tangible personal property apply |
21 | | to such sales aboard the riverboat or in the casino.
|
22 | | (j) The Board may issue or re-issue a license authorizing |
23 | | a riverboat to
dock
in a municipality or approve a relocation |
24 | | under Section 11.2 only if, prior
to the issuance or |
25 | | re-issuance of
the license or approval, the governing body of |
26 | | the municipality in which
the riverboat will dock has by a |
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1 | | majority vote approved the docking of
riverboats in the |
2 | | municipality. The Board may issue or re-issue a license
|
3 | | authorizing a
riverboat to dock in areas of a county outside |
4 | | any municipality or approve a
relocation under Section 11.2 |
5 | | only if, prior to the issuance or re-issuance
of the license
or |
6 | | approval, the
governing body of the county has by a majority |
7 | | vote approved of the docking of
riverboats within such areas.
|
8 | | (k) An owners licensee may conduct land-based gambling |
9 | | operations upon approval by the Board and payment of a fee of |
10 | | $250,000, which shall be deposited into the State Gaming Fund. |
11 | | (l) An owners licensee may conduct gaming at a temporary |
12 | | facility pending the construction of a permanent facility or |
13 | | the remodeling or relocation of an existing facility to |
14 | | accommodate gaming participants for up to 24 months after the |
15 | | temporary facility begins to conduct gaming. Upon request by |
16 | | an owners licensee and upon a showing of good cause by the |
17 | | owners licensee, the Board shall extend the period during |
18 | | which the licensee may conduct gaming at a temporary facility |
19 | | by up to 12 months. The Board shall make rules concerning the |
20 | | conduct of gaming from temporary facilities. |
21 | | (Source: P.A. 100-391, eff. 8-25-17; 100-1152, eff. 12-14-18; |
22 | | 101-31, eff. 6-28-19; 101-648, eff. 6-30-20; revised 8-19-20.)
|
23 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
|
24 | | Sec. 13. Wagering tax; rate; distribution.
|
25 | | (a) Until January 1, 1998, a tax is imposed on the adjusted |
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1 | | gross
receipts received from gambling games authorized under |
2 | | this Act at the rate of
20%.
|
3 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege |
4 | | tax is
imposed on persons engaged in the business of |
5 | | conducting riverboat gambling
operations, based on the |
6 | | adjusted gross receipts received by a licensed owner
from |
7 | | gambling games authorized under this Act at the following |
8 | | rates:
|
9 | | 15% of annual adjusted gross receipts up to and |
10 | | including $25,000,000;
|
11 | | 20% of annual adjusted gross receipts in excess of |
12 | | $25,000,000 but not
exceeding $50,000,000;
|
13 | | 25% of annual adjusted gross receipts in excess of |
14 | | $50,000,000 but not
exceeding $75,000,000;
|
15 | | 30% of annual adjusted gross receipts in excess of |
16 | | $75,000,000 but not
exceeding $100,000,000;
|
17 | | 35% of annual adjusted gross receipts in excess of |
18 | | $100,000,000.
|
19 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax |
20 | | is imposed on
persons engaged in the business of conducting |
21 | | riverboat gambling operations,
other than licensed managers |
22 | | conducting riverboat gambling operations on behalf
of the |
23 | | State, based on the adjusted gross receipts received by a |
24 | | licensed
owner from gambling games authorized under this Act |
25 | | at the following rates:
|
26 | | 15% of annual adjusted gross receipts up to and |
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1 | | including $25,000,000;
|
2 | | 22.5% of annual adjusted gross receipts in excess of |
3 | | $25,000,000 but not
exceeding $50,000,000;
|
4 | | 27.5% of annual adjusted gross receipts in excess of |
5 | | $50,000,000 but not
exceeding $75,000,000;
|
6 | | 32.5% of annual adjusted gross receipts in excess of |
7 | | $75,000,000 but not
exceeding $100,000,000;
|
8 | | 37.5% of annual adjusted gross receipts in excess of |
9 | | $100,000,000 but not
exceeding $150,000,000;
|
10 | | 45% of annual adjusted gross receipts in excess of |
11 | | $150,000,000 but not
exceeding $200,000,000;
|
12 | | 50% of annual adjusted gross receipts in excess of |
13 | | $200,000,000.
|
14 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed |
15 | | on persons engaged
in the business of conducting riverboat |
16 | | gambling operations, other than
licensed managers conducting |
17 | | riverboat gambling operations on behalf of the
State, based on |
18 | | the adjusted gross receipts received by a licensed owner from
|
19 | | gambling games authorized under this Act at the following |
20 | | rates:
|
21 | | 15% of annual adjusted gross receipts up to and |
22 | | including $25,000,000;
|
23 | | 27.5% of annual adjusted gross receipts in excess of |
24 | | $25,000,000 but not
exceeding $37,500,000;
|
25 | | 32.5% of annual adjusted gross receipts in excess of |
26 | | $37,500,000 but not
exceeding $50,000,000;
|
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1 | | 37.5% of annual adjusted gross receipts in excess of |
2 | | $50,000,000 but not
exceeding $75,000,000;
|
3 | | 45% of annual adjusted gross receipts in excess of |
4 | | $75,000,000 but not
exceeding $100,000,000;
|
5 | | 50% of annual adjusted gross receipts in excess of |
6 | | $100,000,000 but not
exceeding $250,000,000;
|
7 | | 70% of annual adjusted gross receipts in excess of |
8 | | $250,000,000.
|
9 | | An amount equal to the amount of wagering taxes collected |
10 | | under this
subsection (a-3) that are in addition to the amount |
11 | | of wagering taxes that
would have been collected if the |
12 | | wagering tax rates under subsection (a-2)
were in effect shall |
13 | | be paid into the Common School Fund.
|
14 | | The privilege tax imposed under this subsection (a-3) |
15 | | shall no longer be
imposed beginning on the earlier of (i) July |
16 | | 1, 2005; (ii) the first date
after June 20, 2003 that riverboat |
17 | | gambling operations are conducted
pursuant to a dormant |
18 | | license; or (iii) the first day that riverboat gambling
|
19 | | operations are conducted under the authority of an owners |
20 | | license that is in
addition to the 10 owners licenses |
21 | | initially authorized under this Act.
For the purposes of this |
22 | | subsection (a-3), the term "dormant license"
means an owners |
23 | | license that is authorized by this Act under which no
|
24 | | riverboat gambling operations are being conducted on June 20, |
25 | | 2003.
|
26 | | (a-4) Beginning on the first day on which the tax imposed |
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1 | | under
subsection (a-3) is no longer imposed and ending upon |
2 | | the imposition of the privilege tax under subsection (a-5) of |
3 | | this Section, a privilege tax is imposed on persons
engaged in |
4 | | the business of conducting gambling operations, other
than |
5 | | licensed managers conducting riverboat gambling operations on |
6 | | behalf of
the State, based on the adjusted gross receipts |
7 | | received by a licensed owner
from gambling games authorized |
8 | | under this Act at the following rates:
|
9 | | 15% of annual adjusted gross receipts up to and |
10 | | including $25,000,000;
|
11 | | 22.5% of annual adjusted gross receipts in excess of |
12 | | $25,000,000 but not
exceeding $50,000,000;
|
13 | | 27.5% of annual adjusted gross receipts in excess of |
14 | | $50,000,000 but not
exceeding $75,000,000;
|
15 | | 32.5% of annual adjusted gross receipts in excess of |
16 | | $75,000,000 but not
exceeding $100,000,000;
|
17 | | 37.5% of annual adjusted gross receipts in excess of |
18 | | $100,000,000 but not
exceeding $150,000,000;
|
19 | | 45% of annual adjusted gross receipts in excess of |
20 | | $150,000,000 but not
exceeding $200,000,000;
|
21 | | 50% of annual adjusted gross receipts in excess of |
22 | | $200,000,000.
|
23 | | For the imposition of the privilege tax in this subsection |
24 | | (a-4), 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 | | (a-5)(1) Beginning on July 1, 2020, a privilege tax is |
2 | | imposed on persons engaged in the business of conducting |
3 | | gambling operations, other than the owners licensee under |
4 | | paragraph (1) of subsection (e-5) of Section 7 and licensed |
5 | | managers conducting riverboat gambling operations on behalf of |
6 | | the State, based on the adjusted gross receipts received by |
7 | | such licensee from the gambling games authorized under this |
8 | | Act. The privilege tax for all gambling games other than table |
9 | | games, including, but not limited to, slot machines, video |
10 | | game of chance gambling, and electronic gambling games shall |
11 | | be at the following rates: |
12 | | 15% of annual adjusted gross receipts up to and |
13 | | including $25,000,000; |
14 | | 22.5% of annual adjusted gross receipts in excess of |
15 | | $25,000,000 but not exceeding $50,000,000; |
16 | | 27.5% of annual adjusted gross receipts in excess of |
17 | | $50,000,000 but not exceeding $75,000,000; |
18 | | 32.5% of annual adjusted gross receipts in excess of |
19 | | $75,000,000 but not exceeding $100,000,000; |
20 | | 37.5% of annual adjusted gross receipts in excess of |
21 | | $100,000,000 but not exceeding $150,000,000; |
22 | | 45% of annual adjusted gross receipts in excess of |
23 | | $150,000,000 but not exceeding $200,000,000; |
24 | | 50% of annual adjusted gross receipts in excess of |
25 | | $200,000,000. |
26 | | The privilege tax for table games shall be at the |
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1 | | 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. |
6 | | For the imposition of the privilege tax in this subsection |
7 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of |
8 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
9 | | be included in the determination of adjusted gross receipts. |
10 | | (2) Beginning on the first day that an owners licensee |
11 | | under paragraph (1) of subsection (e-5) of Section 7 conducts |
12 | | gambling operations, either in a temporary facility or a |
13 | | permanent facility, a privilege tax is imposed on persons |
14 | | engaged in the business of conducting gambling operations |
15 | | under paragraph (1) of subsection (e-5) of Section 7, other |
16 | | than licensed managers conducting riverboat gambling |
17 | | operations on behalf of the State, based on the adjusted gross |
18 | | receipts received by such licensee from the gambling games |
19 | | authorized under this Act. The privilege tax for all gambling |
20 | | games other than table games, including, but not limited to, |
21 | | slot machines, video game of chance gambling, and electronic |
22 | | gambling games shall be at the following rates: |
23 | | 12% of annual adjusted gross receipts up to and
|
24 | | including $25,000,000 to the State and 10.5% of annual |
25 | | adjusted gross receipts up to and including $25,000,000 to |
26 | | the City of Chicago; |
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1 | | 16% of annual adjusted gross receipts in excess of
|
2 | | $25,000,000 but not exceeding $50,000,000 to the State and |
3 | | 14% of annual adjusted gross receipts in excess of |
4 | | $25,000,000 but not exceeding $50,000,000 to the City of |
5 | | Chicago; |
6 | | 20.1% of annual adjusted gross receipts in excess of
|
7 | | $50,000,000 but not exceeding $75,000,000 to the State and |
8 | | 17.4% of annual adjusted gross receipts in excess of |
9 | | $50,000,000 but not exceeding $75,000,000 to the City of |
10 | | Chicago; |
11 | | 21.4% of annual adjusted gross receipts in excess of
|
12 | | $75,000,000 but not exceeding $100,000,000 to the State |
13 | | and 18.6% of annual adjusted gross receipts in excess of |
14 | | $75,000,000 but not exceeding $100,000,000 to the City of |
15 | | Chicago; |
16 | | 22.7% of annual adjusted gross receipts in excess of
|
17 | | $100,000,000 but not exceeding $150,000,000 to the State |
18 | | and 19.8% of annual adjusted gross receipts in excess of |
19 | | $100,000,000 but not exceeding $150,000,000 to the City of |
20 | | Chicago; |
21 | | 24.1% of annual adjusted gross receipts in excess of
|
22 | | $150,000,000 but not exceeding $225,000,000 to the State |
23 | | and 20.9% of annual adjusted gross receipts in excess of |
24 | | $150,000,000 but not exceeding $225,000,000 to the City of |
25 | | Chicago; |
26 | | 26.8% of annual adjusted gross receipts in excess of
|
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1 | | $225,000,000 but not exceeding $1,000,000,000 to the State |
2 | | and 23.2% of annual adjusted gross receipts in excess of |
3 | | $225,000,000 but not exceeding $1,000,000,000 to the City |
4 | | of Chicago; |
5 | | 40% of annual adjusted gross receipts in excess of |
6 | | $1,000,000,000 to the State and 34.7% of annual gross |
7 | | receipts in excess of $1,000,000,000 to the City of |
8 | | Chicago. |
9 | | The privilege tax for table games shall be at the |
10 | | following rates: |
11 | | 8.1% of annual adjusted gross receipts up to and |
12 | | including $25,000,000 to the State and 6.9% of annual |
13 | | adjusted gross receipts up to and including $25,000,000 to |
14 | | the City of Chicago; |
15 | | 10.7% of annual adjusted gross receipts in excess of |
16 | | $25,000,000 but not exceeding $75,000,000 to the State and |
17 | | 9.3% of annual adjusted gross receipts in excess of |
18 | | $25,000,000 but not exceeding $75,000,000 to the City of |
19 | | Chicago; |
20 | | 11.2% of annual adjusted gross receipts in excess of |
21 | | $75,000,000 but not exceeding $175,000,000 to the State |
22 | | and 9.8% of annual adjusted gross receipts in excess of |
23 | | $75,000,000 but not exceeding $175,000,000 to the City of |
24 | | Chicago; |
25 | | 13.5% of annual adjusted gross receipts in excess of |
26 | | $175,000,000 but not exceeding $225,000,000 to the State |
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1 | | and 11.5% of annual adjusted gross receipts in excess of |
2 | | $175,000,000 but not exceeding $225,000,000 to the City of |
3 | | Chicago; |
4 | | 15.1% of annual adjusted gross receipts in excess of |
5 | | $225,000,000 but not exceeding $275,000,000 to the State |
6 | | and 12.9% of annual adjusted gross receipts in excess of |
7 | | $225,000,000 but not exceeding $275,000,000 to the City of |
8 | | Chicago; |
9 | | 16.2% of annual adjusted gross receipts in excess of |
10 | | $275,000,000 but not exceeding $375,000,000 to the State |
11 | | and 13.8% of annual adjusted gross receipts in excess of |
12 | | $275,000,000 but not exceeding $375,000,000 to the City of |
13 | | Chicago; |
14 | | 18.9% of annual adjusted gross receipts in excess of |
15 | | $375,000,000 to the State and 16.1% of annual gross |
16 | | receipts in excess of $375,000,000 to the City of Chicago. |
17 | | For the imposition of the privilege tax in this subsection |
18 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of |
19 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
20 | | be included in the determination of adjusted gross receipts. |
21 | | Notwithstanding the provisions of this subsection (a-5), |
22 | | for the first 10 years that the privilege tax is imposed under |
23 | | this subsection (a-5), the privilege tax shall be imposed on |
24 | | the modified annual adjusted gross receipts of a riverboat or |
25 | | casino conducting gambling operations in the City of East St. |
26 | | Louis, unless: |
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1 | | (1) the riverboat or casino fails to employ at least |
2 | | 450 people; |
3 | | (2) the riverboat or casino fails to maintain |
4 | | operations in a manner consistent with this Act or is not a |
5 | | viable riverboat or casino subject to the approval of the |
6 | | Board; or |
7 | | (3) the owners licensee is not an entity in which |
8 | | employees participate in an employee stock ownership plan. |
9 | | As used in this subsection (a-5), "modified annual |
10 | | adjusted gross receipts" means: |
11 | | (A) for calendar year 2020, the annual adjusted gross |
12 | | receipts for the current year minus the difference between |
13 | | an amount equal to the average annual adjusted gross |
14 | | receipts from a riverboat or casino conducting gambling |
15 | | operations in the City of East St. Louis for 2014, 2015, |
16 | | 2016, 2017, and 2018 and the annual adjusted gross |
17 | | receipts for 2018; |
18 | | (B) for calendar year 2021, the annual adjusted gross |
19 | | receipts for the current year minus the difference between |
20 | | an amount equal to the average annual adjusted gross |
21 | | receipts from a riverboat or casino conducting gambling |
22 | | operations in the City of East St. Louis for 2014, 2015, |
23 | | 2016, 2017, and 2018 and the annual adjusted gross |
24 | | receipts for 2019; and |
25 | | (C) for calendar years 2022 through 2029, the annual |
26 | | adjusted gross receipts for the current year minus the |
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1 | | difference between an amount equal to the average annual |
2 | | adjusted gross receipts from a riverboat or casino |
3 | | conducting gambling operations in the City of East St. |
4 | | Louis for 3 years preceding the current year and the |
5 | | annual adjusted gross receipts for the immediately |
6 | | preceding year. |
7 | | (a-6) From June 28, 2019 (the effective date of Public Act |
8 | | 101-31) until June 30, 2023, an owners licensee that conducted |
9 | | gambling operations prior to January 1, 2011 shall receive a |
10 | | dollar-for-dollar credit against the tax imposed under this |
11 | | Section for any renovation or construction costs paid by the |
12 | | owners licensee, but in no event shall the credit exceed |
13 | | $2,000,000. |
14 | | Additionally, from June 28, 2019 (the effective date of |
15 | | Public Act 101-31) until December 31, 2022, an owners licensee |
16 | | that (i) is located within 15 miles of the Missouri border, and |
17 | | (ii) has at least 3 riverboats, casinos, or their equivalent |
18 | | within a 45-mile radius, may be authorized to relocate to a new |
19 | | location with the approval of both the unit of local |
20 | | government designated as the home dock and the Board, so long |
21 | | as the new location is within the same unit of local government |
22 | | and no more than 3 miles away from its original location. Such |
23 | | owners licensee shall receive a credit against the tax imposed |
24 | | under this Section equal to 8% of the total project costs, as |
25 | | approved by the Board, for any renovation or construction |
26 | | costs paid by the owners licensee for the construction of the |
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1 | | new facility, provided that the new facility is operational by |
2 | | July 1, 2022. In determining whether or not to approve a |
3 | | relocation, the Board must consider the extent to which the |
4 | | relocation will diminish the gaming revenues received by other |
5 | | Illinois gaming facilities. |
6 | | (a-7) Beginning in the initial adjustment year and through |
7 | | the final adjustment year, if the total obligation imposed |
8 | | pursuant to either subsection (a-5) or (a-6) will result in an |
9 | | owners licensee receiving less after-tax adjusted gross |
10 | | receipts than it received in calendar year 2018, then the |
11 | | total amount of privilege taxes that the owners licensee is |
12 | | required to pay for that calendar year shall be reduced to the |
13 | | extent necessary so that the after-tax adjusted gross receipts |
14 | | in that calendar year equals the after-tax adjusted gross |
15 | | receipts in calendar year 2018, but the privilege tax |
16 | | reduction shall not exceed the annual adjustment cap. If |
17 | | pursuant to this subsection (a-7), the total obligation |
18 | | imposed pursuant to either subsection (a-5) or (a-6) shall be |
19 | | reduced, then the owners licensee shall not receive a refund |
20 | | from the State at the end of the subject calendar year but |
21 | | instead shall be able to apply that amount as a credit against |
22 | | any payments it owes to the State in the following calendar |
23 | | year to satisfy its total obligation under either subsection |
24 | | (a-5) or (a-6). The credit for the final adjustment year shall |
25 | | occur in the calendar year following the final adjustment |
26 | | year. |
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1 | | If an owners licensee that conducted gambling operations |
2 | | prior to January 1, 2019 expands its riverboat or casino, |
3 | | including, but not limited to, with respect to its gaming |
4 | | floor, additional non-gaming amenities such as restaurants, |
5 | | bars, and hotels and other additional facilities, and incurs |
6 | | construction and other costs related to such expansion from |
7 | | June 28, 2019 (the effective date of Public Act 101-31) until |
8 | | June 28, 2024 (the 5th anniversary of the effective date of |
9 | | Public Act 101-31), then for each $15,000,000 spent for any |
10 | | such construction or other costs related to expansion paid by |
11 | | the owners licensee, the final adjustment year shall be |
12 | | extended by one year and the annual adjustment cap shall |
13 | | increase by 0.2% of adjusted gross receipts during each |
14 | | calendar year until and including the final adjustment year. |
15 | | No further modifications to the final adjustment year or |
16 | | annual adjustment cap shall be made after $75,000,000 is |
17 | | incurred in construction or other costs related to expansion |
18 | | so that the final adjustment year shall not extend beyond the |
19 | | 9th calendar year after the initial adjustment year, not |
20 | | including the initial adjustment year, and the annual |
21 | | adjustment cap shall not exceed 4% of adjusted gross receipts |
22 | | in a particular calendar year. Construction and other costs |
23 | | related to expansion shall include all project related costs, |
24 | | including, but not limited to, all hard and soft costs, |
25 | | financing costs, on or off-site ground, road or utility work, |
26 | | cost of gaming equipment and all other personal property, |
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1 | | initial fees assessed for each incremental gaming position, |
2 | | and the cost of incremental land acquired for such expansion. |
3 | | Soft costs shall include, but not be limited to, legal fees, |
4 | | architect, engineering and design costs, other consultant |
5 | | costs, insurance cost, permitting costs, and pre-opening costs |
6 | | related to the expansion, including, but not limited to, any |
7 | | of the following: marketing, real estate taxes, personnel, |
8 | | training, travel and out-of-pocket expenses, supply, |
9 | | inventory, and other costs, and any other project related soft |
10 | | costs. |
11 | | To be eligible for the tax credits in subsection (a-6), |
12 | | all construction contracts shall include a requirement that |
13 | | the contractor enter into a project labor agreement with the |
14 | | building and construction trades council with geographic |
15 | | jurisdiction of the location of the proposed gaming facility. |
16 | | Notwithstanding any other provision of this subsection |
17 | | (a-7), this subsection (a-7) does not apply to an owners |
18 | | licensee unless such owners licensee spends at least |
19 | | $15,000,000 on construction and other costs related to its |
20 | | expansion, excluding the initial fees assessed for each |
21 | | incremental gaming position. |
22 | | This subsection (a-7) does not apply to owners licensees
|
23 | | authorized pursuant to subsection (e-5) of Section 7 of this
|
24 | | Act. |
25 | | For purposes of this subsection (a-7): |
26 | | "Building and construction trades council" means any |
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1 | | organization representing multiple construction entities that |
2 | | are monitoring or attentive to compliance with public or |
3 | | workers' safety laws, wage and hour requirements, or other |
4 | | statutory requirements or that are making or maintaining |
5 | | collective bargaining agreements. |
6 | | "Initial adjustment year" means the year commencing on |
7 | | January 1 of the calendar year immediately following the |
8 | | earlier of the following: |
9 | | (1) the commencement of gambling operations, either in |
10 | | a temporary or permanent facility, with respect to the |
11 | | owners license authorized under paragraph (1) of |
12 | | subsection (e-5) of Section 7 of this Act; or |
13 | | (2) June 28, 2021 (24 months after the effective date |
14 | | of Public Act 101-31); |
15 | | provided the initial adjustment year shall not commence |
16 | | earlier than June 28, 2020 (12 months after the effective date |
17 | | of Public Act 101-31). |
18 | | "Final adjustment year" means the 2nd calendar year after |
19 | | the initial adjustment year, not including the initial |
20 | | adjustment year, and as may be extended further as described |
21 | | in this subsection (a-7). |
22 | | "Annual adjustment cap" means 3% of adjusted gross |
23 | | receipts in a particular calendar year, and as may be |
24 | | increased further as otherwise described in this subsection |
25 | | (a-7). |
26 | | (a-8) Riverboat gambling operations conducted by a |
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1 | | licensed manager on
behalf of the State are not subject to the |
2 | | tax imposed under this Section.
|
3 | | (a-9) Beginning on January 1, 2020, the calculation of |
4 | | gross receipts or adjusted gross receipts, for the purposes of |
5 | | this Section, for a riverboat, a casino, or an organization |
6 | | gaming facility shall not include the dollar amount of |
7 | | non-cashable vouchers, coupons, and electronic promotions |
8 | | redeemed by wagerers upon the riverboat, in the casino, or in |
9 | | the organization gaming facility up to and including an amount |
10 | | not to exceed 20% of a riverboat's, a casino's, or an |
11 | | organization gaming facility's adjusted gross receipts. |
12 | | The Illinois Gaming Board shall submit to the General |
13 | | Assembly a comprehensive report no later than March 31, 2023 |
14 | | detailing, at a minimum, the effect of removing non-cashable |
15 | | vouchers, coupons, and electronic promotions from this |
16 | | calculation on net gaming revenues to the State in calendar |
17 | | years 2020 through 2022, the increase or reduction in wagerers |
18 | | as a result of removing non-cashable vouchers, coupons, and |
19 | | electronic promotions from this calculation, the effect of the |
20 | | tax rates in subsection (a-5) on net gaming revenues to this |
21 | | State, and proposed modifications to the calculation. |
22 | | (a-10) The taxes imposed by this Section shall be paid by |
23 | | the licensed
owner or the organization gaming licensee to the |
24 | | Board not later than 5:00 o'clock p.m. of the day after the day
|
25 | | when the wagers were made.
|
26 | | (a-15) If the privilege tax imposed under subsection (a-3) |
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1 | | is no longer imposed pursuant to item (i) of the last paragraph |
2 | | of subsection (a-3), then by June 15 of each year, each owners |
3 | | licensee, other than an owners licensee that admitted |
4 | | 1,000,000 persons or
fewer in calendar year 2004, must, in |
5 | | addition to the payment of all amounts otherwise due under |
6 | | this Section, pay to the Board a reconciliation payment in the |
7 | | amount, if any, by which the licensed owner's base amount |
8 | | exceeds the amount of net privilege tax paid by the licensed |
9 | | owner to the Board in the then current State fiscal year. A |
10 | | licensed owner's net privilege tax obligation due for the |
11 | | balance of the State fiscal year shall be reduced up to the |
12 | | total of the amount paid by the licensed owner in its June 15 |
13 | | reconciliation payment. The obligation imposed by this |
14 | | subsection (a-15) is binding on any person, firm, corporation, |
15 | | or other entity that acquires an ownership interest in any |
16 | | such owners license. The obligation imposed under this |
17 | | subsection (a-15) terminates on the earliest of: (i) July 1, |
18 | | 2007, (ii) the first day after the effective date of this |
19 | | amendatory Act of the 94th General Assembly that riverboat |
20 | | gambling operations are conducted pursuant to a dormant |
21 | | license, (iii) the first day that riverboat gambling |
22 | | operations are conducted under the authority of an owners |
23 | | license that is in addition to the 10 owners licenses |
24 | | initially authorized under this Act, or (iv) the first day |
25 | | that a licensee under the Illinois Horse Racing Act of 1975 |
26 | | conducts gaming operations with slot machines or other |
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1 | | electronic gaming devices. The Board must reduce the |
2 | | obligation imposed under this subsection (a-15) by an amount |
3 | | the Board deems reasonable for any of the following reasons: |
4 | | (A) an act or acts of God, (B) an act of bioterrorism or |
5 | | terrorism or a bioterrorism or terrorism threat that was |
6 | | investigated by a law enforcement agency, or (C) a condition |
7 | | beyond the control of the owners licensee that does not result |
8 | | from any act or omission by the owners licensee or any of its |
9 | | agents and that poses a hazardous threat to the health and |
10 | | safety of patrons. If an owners licensee pays an amount in |
11 | | excess of its liability under this Section, the Board shall |
12 | | apply the overpayment to future payments required under this |
13 | | Section. |
14 | | For purposes of this subsection (a-15): |
15 | | "Act of God" means an incident caused by the operation of |
16 | | an extraordinary force that cannot be foreseen, that cannot be |
17 | | avoided by the exercise of due care, and for which no person |
18 | | can be held liable.
|
19 | | "Base amount" means the following: |
20 | | For a riverboat in Alton, $31,000,000.
|
21 | | For a riverboat in East Peoria, $43,000,000.
|
22 | | For the Empress riverboat in Joliet, $86,000,000.
|
23 | | For a riverboat in Metropolis, $45,000,000.
|
24 | | For the Harrah's riverboat in Joliet, $114,000,000.
|
25 | | For a riverboat in Aurora, $86,000,000.
|
26 | | For a riverboat in East St. Louis, $48,500,000.
|
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1 | | For a riverboat in Elgin, $198,000,000.
|
2 | | "Dormant license" has the meaning ascribed to it in |
3 | | subsection (a-3).
|
4 | | "Net privilege tax" means all privilege taxes paid by a |
5 | | licensed owner to the Board under this Section, less all |
6 | | payments made from the State Gaming Fund pursuant to |
7 | | subsection (b) of this Section. |
8 | | The changes made to this subsection (a-15) by Public Act |
9 | | 94-839 are intended to restate and clarify the intent of |
10 | | Public Act 94-673 with respect to the amount of the payments |
11 | | required to be made under this subsection by an owners |
12 | | licensee to the Board.
|
13 | | (b) From the tax revenue from riverboat or casino gambling
|
14 | | deposited in the State Gaming Fund under this Section, an |
15 | | amount equal to 5% of
adjusted gross receipts generated by a |
16 | | riverboat or a casino, other than a riverboat or casino |
17 | | designated in paragraph (1), (3), or (4) of subsection (e-5) |
18 | | of Section 7, shall be paid monthly, subject
to appropriation |
19 | | by the General Assembly, to the unit of local government in |
20 | | which the casino is located or that
is designated as the home |
21 | | dock of the riverboat. Notwithstanding anything to the |
22 | | contrary, beginning on the first day that an owners licensee |
23 | | under paragraph (1), (2), (3), (4), (5), or (6) of subsection |
24 | | (e-5) of Section 7 conducts gambling operations, either in a |
25 | | temporary facility or a permanent facility, and for 2 years |
26 | | thereafter, a unit of local government designated as the home |
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1 | | dock of a riverboat whose license was issued before January 1, |
2 | | 2019, other than a riverboat conducting gambling operations in |
3 | | the City of East St. Louis, shall not receive less under this |
4 | | subsection (b) than the amount the unit of local government |
5 | | received under this subsection (b) in calendar year 2018. |
6 | | Notwithstanding anything to the contrary and because the City |
7 | | of East St. Louis is a financially distressed city, beginning |
8 | | on the first day that an owners licensee under paragraph (1), |
9 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 |
10 | | conducts gambling operations, either in a temporary facility |
11 | | or a permanent facility, and for 10 years thereafter, a unit of |
12 | | local government designated as the home dock of a riverboat |
13 | | conducting gambling operations in the City of East St. Louis |
14 | | shall not receive less under this subsection (b) than the |
15 | | amount the unit of local government received under this |
16 | | subsection (b) in calendar year 2018. |
17 | | From the tax revenue
deposited in the State Gaming Fund |
18 | | pursuant to riverboat or casino gambling operations
conducted |
19 | | by a licensed manager on behalf of the State, an amount equal |
20 | | to 5%
of adjusted gross receipts generated pursuant to those |
21 | | riverboat or casino gambling
operations shall be paid monthly,
|
22 | | subject to appropriation by the General Assembly, to the unit |
23 | | of local
government that is designated as the home dock of the |
24 | | riverboat upon which
those riverboat gambling operations are |
25 | | conducted or in which the casino is located. |
26 | | From the tax revenue from riverboat or casino gambling |
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1 | | deposited in the State Gaming Fund under this Section, an |
2 | | amount equal to 5% of the adjusted gross receipts generated by |
3 | | a riverboat designated in paragraph (3) of subsection (e-5) of |
4 | | Section 7 shall be divided and remitted monthly, subject to |
5 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, |
6 | | 15% to North Chicago, and 5% to Lake 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 (4) of subsection (e-5) of |
11 | | Section 7 shall be remitted monthly, subject to appropriation, |
12 | | as follows: 70% to the City of Rockford, 5% to the City of |
13 | | Loves Park, 5% to the Village of Machesney, and 20% to |
14 | | Winnebago County. |
15 | | From the tax revenue from riverboat or casino gambling |
16 | | deposited in the State Gaming Fund under this Section, an |
17 | | amount equal to 5% of the adjusted gross receipts generated by |
18 | | a riverboat designated in paragraph (5) of subsection (e-5) of |
19 | | Section 7 shall be remitted monthly, subject to appropriation, |
20 | | as follows: 2% to the unit of local government in which the |
21 | | riverboat or casino is located, and 3% shall be distributed: |
22 | | (A) in accordance with a regional capital development plan |
23 | | entered into by the following communities: Village of Beecher, |
24 | | City of Blue Island, Village of Burnham, City of Calumet City, |
25 | | Village of Calumet Park, City of Chicago Heights, City of |
26 | | Country Club Hills, Village of Crestwood, Village of Crete, |
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1 | | Village of Dixmoor, Village of Dolton, Village of East Hazel |
2 | | Crest, Village of Flossmoor, Village of Ford Heights, Village |
3 | | of Glenwood, City of Harvey, Village of Hazel Crest, Village |
4 | | of Homewood, Village of Lansing, Village of Lynwood, City of |
5 | | Markham, Village of Matteson, Village of Midlothian, Village |
6 | | of Monee, City of Oak Forest, Village of Olympia Fields, |
7 | | Village of Orland Hills, Village of Orland Park, City of Palos |
8 | | Heights, Village of Park Forest, Village of Phoenix, Village |
9 | | of Posen, Village of Richton Park, Village of Riverdale, |
10 | | Village of Robbins, Village of Sauk Village, Village of South |
11 | | Chicago Heights, Village of South Holland, Village of Steger, |
12 | | Village of Thornton, Village of Tinley Park, Village of |
13 | | University Park and Village of Worth; or (B) if no regional |
14 | | capital development plan exists, equally among the communities |
15 | | listed in item (A) to be used for capital expenditures or |
16 | | public pension payments, or both. |
17 | | Units of local government may refund any portion of the |
18 | | payment that they receive pursuant to this subsection (b) to |
19 | | the riverboat or casino.
|
20 | | (b-4) Beginning on the first day the licensee under |
21 | | paragraph (5) of subsection (e-5) of Section 7 conducts |
22 | | gambling operations, either in a temporary facility or a |
23 | | permanent facility, and ending on July 31, 2042, from the tax |
24 | | revenue deposited in the State Gaming Fund under this Section, |
25 | | $5,000,000 shall be paid annually, subject
to appropriation, |
26 | | to the host municipality of that owners licensee of a license |
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1 | | issued or re-issued pursuant to Section
7.1 of this Act before |
2 | | January 1, 2012. Payments received by the host municipality |
3 | | pursuant to this subsection (b-4) may not be shared with any |
4 | | other unit of local government. |
5 | | (b-5) Beginning on June 28, 2019 (the effective date of |
6 | | Public Act 101-31), from the tax revenue
deposited in the |
7 | | State Gaming Fund under this Section, an amount equal to 3% of
|
8 | | adjusted gross receipts generated by each organization gaming |
9 | | facility located outside Madison County shall be paid monthly, |
10 | | subject
to appropriation by the General Assembly, to a |
11 | | municipality other than the Village of Stickney in which each |
12 | | organization gaming facility is located or, if the |
13 | | organization gaming facility is not located within a |
14 | | municipality, to the county in which the organization gaming |
15 | | facility is located, except as otherwise provided in this |
16 | | Section. From the tax revenue deposited in the State Gaming |
17 | | Fund under this Section, an amount equal to 3% of adjusted |
18 | | gross receipts generated by an organization gaming facility |
19 | | located in the Village of Stickney shall be paid monthly, |
20 | | subject to appropriation by the General Assembly, as follows: |
21 | | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% |
22 | | to the Town of Cicero, and 20% to the Stickney Public Health |
23 | | District. |
24 | | From the tax revenue deposited in the State Gaming Fund |
25 | | under this Section, an amount equal to 5% of adjusted gross |
26 | | receipts generated by an organization gaming facility located |
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1 | | in the City of Collinsville shall be paid monthly, subject to |
2 | | appropriation by the General Assembly, as follows: 30% to the |
3 | | City of Alton, 30% to the City of East St. Louis, and 40% to |
4 | | the City of Collinsville. |
5 | | Municipalities and counties may refund any portion of the |
6 | | payment that they receive pursuant to this subsection (b-5) to |
7 | | the organization gaming facility. |
8 | | (b-6) Beginning on June 28, 2019 (the effective date of |
9 | | Public Act 101-31), from the tax revenue deposited in the |
10 | | State Gaming Fund under this Section, an amount equal to 2% of |
11 | | adjusted gross receipts generated by an organization gaming |
12 | | facility located outside Madison County shall be paid monthly, |
13 | | subject to appropriation by the General Assembly, to the |
14 | | county in which the organization gaming facility is located |
15 | | for the purposes of its criminal justice system or health care |
16 | | system. |
17 | | Counties may refund any portion of the payment that they |
18 | | receive pursuant to this subsection (b-6) to the organization |
19 | | gaming facility. |
20 | | (b-7) From the tax revenue from the organization gaming |
21 | | licensee located in one of the following townships of Cook |
22 | | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or |
23 | | Worth, an amount equal to 5% of the adjusted gross receipts |
24 | | generated by that organization gaming licensee shall be |
25 | | remitted monthly, subject to appropriation, as follows: 2% to |
26 | | the unit of local government in which the organization gaming |
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1 | | licensee is located, and 3% shall be distributed: (A) in |
2 | | accordance with a regional capital development plan entered |
3 | | into by the following communities: Village of Beecher, City of |
4 | | Blue Island, Village of Burnham, City of Calumet City, Village |
5 | | of Calumet Park, City of Chicago Heights, City of Country Club |
6 | | Hills, Village of Crestwood, Village of Crete, Village of |
7 | | Dixmoor, Village of Dolton, Village of East Hazel Crest, |
8 | | Village of Flossmoor, Village of Ford Heights, Village of |
9 | | Glenwood, City of Harvey, Village of Hazel Crest, Village of |
10 | | Homewood, Village of Lansing, Village of Lynwood, City of |
11 | | Markham, Village of Matteson, Village of Midlothian, Village |
12 | | of Monee, City of Oak Forest, Village of Olympia Fields, |
13 | | Village of Orland Hills, Village of Orland Park, City of Palos |
14 | | Heights, Village of Park Forest, Village of Phoenix, Village |
15 | | of Posen, Village of Richton Park, Village of Riverdale, |
16 | | Village of Robbins, Village of Sauk Village, Village of South |
17 | | Chicago Heights, Village of South Holland, Village of Steger, |
18 | | Village of Thornton, Village of Tinley Park, Village of |
19 | | University Park, and Village of Worth; or (B) if no regional |
20 | | capital development plan exists, equally among the communities |
21 | | listed in item (A) to be used for capital expenditures or |
22 | | public pension payments, or both. |
23 | | (b-8) In lieu of the payments under subsection (b) of this |
24 | | Section, from the tax revenue deposited in the State Gaming
|
25 | | Fund pursuant to riverboat or casino gambling operations |
26 | | conducted by an owners licensee
under paragraph (1) of |
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1 | | subsection (e-5) of Section 7, an amount equal to the tax |
2 | | revenue
generated from the privilege tax imposed by paragraph |
3 | | (2) of subsection (a-5) that is to be
paid to the City of |
4 | | Chicago shall be paid monthly, subject
to appropriation by the |
5 | | General Assembly, as follows: (1) an amount equal to 0.5% of |
6 | | the annual adjusted gross receipts
generated by the owners |
7 | | licensee under paragraph (1) of subsection (e-5) of Section 7 |
8 | | to the home rule county in which the owners licensee is located |
9 | | for the purpose of enhancing
the county's criminal justice |
10 | | system; and (2) the balance to the City of Chicago and shall be |
11 | | expended or obligated by the City of Chicago for pension |
12 | | payments in accordance with Public Act 99-506. |
13 | | (c) Appropriations, as approved by the General Assembly, |
14 | | may be made
from the State Gaming Fund to the Board (i) for the |
15 | | administration and enforcement of this Act and the Video |
16 | | Gaming Act, (ii) for distribution to the Department of State |
17 | | Police and to the Department of Revenue for the enforcement of |
18 | | this Act and the Video Gaming Act, and (iii) to the
Department |
19 | | of Human Services for the administration of programs to treat
|
20 | | problem gambling, including problem gambling from sports |
21 | | wagering. The Board's annual appropriations request must |
22 | | separately state its funding needs for the regulation of |
23 | | gaming authorized under Section 7.7, riverboat gaming, casino |
24 | | gaming, video gaming, and sports wagering.
|
25 | | (c-2) An amount equal to 2% of the adjusted gross receipts |
26 | | generated by an organization gaming facility located within a |
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1 | | home rule county with a population of over 3,000,000 |
2 | | inhabitants shall be paid, subject to appropriation
from the |
3 | | General Assembly, from the State Gaming Fund to the home rule
|
4 | | county in which the organization gaming licensee is located |
5 | | for the purpose of
enhancing the county's criminal justice |
6 | | system. |
7 | | (c-3) Appropriations, as approved by the General Assembly, |
8 | | may be made from the tax revenue deposited into the State |
9 | | Gaming Fund from organization gaming licensees pursuant to |
10 | | this Section for the administration and enforcement of this |
11 | | Act.
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12 | | (c-4) After payments required under subsections (b), |
13 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from |
14 | | the tax revenue from organization gaming licensees deposited |
15 | | into the State Gaming Fund under this Section, all remaining |
16 | | amounts from organization gaming licensees shall be |
17 | | transferred into the Capital Projects Fund. |
18 | | (c-5) (Blank).
|
19 | | (c-10) Each year the General Assembly shall appropriate |
20 | | from the General
Revenue Fund to the Education Assistance Fund |
21 | | an amount equal to the amount
paid into the Horse Racing Equity |
22 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
|
23 | | (c-15) After the payments required under subsections (b), |
24 | | (c), and (c-5)
have been made, an amount equal to 2% of the |
25 | | adjusted gross receipts of (1)
an owners licensee that |
26 | | relocates pursuant to Section 11.2, (2) an owners
licensee |
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1 | | conducting riverboat gambling operations pursuant to
an
owners |
2 | | license that is initially issued after June 25, 1999,
or (3) |
3 | | the first
riverboat gambling operations conducted by a |
4 | | licensed manager on behalf of the
State under Section 7.3,
|
5 | | whichever comes first, shall be paid, subject to appropriation
|
6 | | from the General Assembly, from the State Gaming Fund to each |
7 | | home rule
county with a population of over 3,000,000 |
8 | | inhabitants for the purpose of
enhancing the county's criminal |
9 | | justice system.
|
10 | | (c-20) Each year the General Assembly shall appropriate |
11 | | from the General
Revenue Fund to the Education Assistance Fund |
12 | | an amount equal to the amount
paid to each home rule county |
13 | | with a population of over 3,000,000 inhabitants
pursuant to |
14 | | subsection (c-15) in the prior calendar year.
|
15 | | (c-21) After the payments required under subsections (b), |
16 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have |
17 | | been made, an amount equal to 0.5% of the adjusted gross |
18 | | receipts generated by the owners licensee under paragraph (1) |
19 | | of subsection (e-5) of Section 7 shall be paid monthly, |
20 | | subject to appropriation
from the General Assembly, from the |
21 | | State Gaming Fund to the home rule
county in which the owners |
22 | | licensee is located for the purpose of
enhancing the county's |
23 | | criminal justice system. |
24 | | (c-22) After the payments required under subsections (b), |
25 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and |
26 | | (c-21) have been made, an amount equal to 2% of the adjusted |
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1 | | gross receipts generated by the owners licensee under |
2 | | paragraph (5) of subsection (e-5) of Section 7 shall be paid, |
3 | | subject to appropriation
from the General Assembly, from the |
4 | | State Gaming Fund to the home rule
county in which the owners |
5 | | licensee is located for the purpose of
enhancing the county's |
6 | | criminal justice system. |
7 | | (c-25) From July 1, 2013 and each July 1 thereafter |
8 | | through July 1, 2019, $1,600,000 shall be transferred from the |
9 | | State Gaming Fund to the Chicago State University Education |
10 | | Improvement Fund.
|
11 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 |
12 | | shall be transferred from the State Gaming Fund to the Chicago |
13 | | State University Education Improvement Fund. |
14 | | (c-30) On July 1, 2013 or as soon as possible thereafter, |
15 | | $92,000,000 shall be transferred from the State Gaming Fund to |
16 | | the School Infrastructure Fund and $23,000,000 shall be |
17 | | transferred from the State Gaming Fund to the Horse Racing |
18 | | Equity Fund. |
19 | | (c-35) Beginning on July 1, 2013, in addition to any |
20 | | amount transferred under subsection (c-30) of this Section, |
21 | | $5,530,000 shall be transferred monthly from the State Gaming |
22 | | Fund to the School Infrastructure Fund. |
23 | | (d) From time to time, the
Board shall transfer the |
24 | | remainder of the funds
generated by this Act into the |
25 | | Education
Assistance Fund, created by Public Act 86-0018, of |
26 | | the State of Illinois.
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1 | | (e) Nothing in this Act shall prohibit the unit of local |
2 | | government
designated as the home dock of the riverboat from |
3 | | entering into agreements
with other units of local government |
4 | | in this State or in other states to
share its portion of the |
5 | | tax revenue.
|
6 | | (f) To the extent practicable, the Board shall administer |
7 | | and collect the
wagering taxes imposed by this Section in a |
8 | | manner consistent with the
provisions of Sections 4, 5, 5a, |
9 | | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of |
10 | | the Retailers' Occupation Tax Act and Section 3-7 of the
|
11 | | Uniform Penalty and Interest Act.
|
12 | | (Source: P.A. 101-31, Article 25, Section 25-910, eff. |
13 | | 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; |
14 | | 101-648, eff. 6-30-20.)
|
15 | | Section 99. Effective date. This Act takes effect upon |
16 | | becoming law.".
|