Full Text of SB1361 102nd General Assembly
SB1361sam001 102ND GENERAL ASSEMBLY | Sen. Dale Fowler Filed: 4/16/2021
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| 1 | | AMENDMENT TO SENATE BILL 1361
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1361 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Illinois Gambling Act is amended by | 5 | | changing Sections 6, 7, and 13 as follows:
| 6 | | (230 ILCS 10/6) (from Ch. 120, par. 2406)
| 7 | | Sec. 6. Application for owners license.
| 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
| 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.
| 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.
| 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.
| 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
| 4 | | trust, the application shall disclose the names and addresses | 5 | | of all
beneficiaries; if a corporation, the names and
| 6 | | addresses of all stockholders and directors; if a partnership, | 7 | | the names
and addresses of all partners, both general and | 8 | | limited.
| 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
| 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,
| 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.
| 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.
| 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.
| 24 | | (g) A person who knowingly makes a false statement on an | 25 | | application is
guilty of a Class A misdemeanor.
| 26 | | (Source: P.A. 101-31, eff. 6-28-19.)
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| 1 | | (230 ILCS 10/7) (from Ch. 120, par. 2407)
| 2 | | Sec. 7. Owners licenses.
| 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:
| 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;
| 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;
| 21 | | (3) the person has submitted an application for a | 22 | | license under this
Act which contains false information;
| 23 | | (4) the person is
a member of the Board;
| 24 | | (5) a person defined in (1), (2), (3), or (4) is an | 25 | | officer, director, or
managerial employee of the entity;
| 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;
| 4 | | (7) (blank); or
| 5 | | (8) a license of the person or entity issued under
| 6 | | this Act, or a license to own or operate gambling | 7 | | facilities
in any other jurisdiction, has been revoked.
| 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:
| 18 | | (1) the character, reputation, experience, and | 19 | | financial integrity of the
applicants and of any other or | 20 | | separate person that either:
| 21 | | (A) controls, directly or indirectly, such | 22 | | applicant ; , or
| 23 | | (B) is controlled, directly or indirectly, by such | 24 | | applicant or by a
person which controls, directly or | 25 | | indirectly, such applicant;
| 26 | | (2) the facilities or proposed facilities for the |
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| 1 | | conduct of
gambling;
| 2 | | (3) the highest prospective total revenue to be | 3 | | derived by the State
from the conduct of gambling;
| 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 ; .
| 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;
| 23 | | (6) whether the applicant has adequate capitalization | 24 | | to provide and
maintain, for the duration of a license, a | 25 | | riverboat or casino;
| 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;
| 3 | | (8) the amount of the applicant's license bid;
| 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.
| 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.
| 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
| 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
| 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
| 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,
| 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.
| 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
| 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
| 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
| 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.
| 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.
| 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.".
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