Full Text of SB0584 103rd General Assembly
SB0584ham002 103RD GENERAL ASSEMBLY | Rep. Elizabeth "Lisa" Hernandez Filed: 11/8/2023 | | 10300SB0584ham002 | | LRB103 03056 SPS 65352 a |
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| 1 | | AMENDMENT TO SENATE BILL 584
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 584 by replacing | 3 | | everything after the enacting clause with the following: | 4 | | "Section 5. The Illinois Lottery Law is amended by | 5 | | changing Section 21.4 as follows: | 6 | | (20 ILCS 1605/21.4) | 7 | | Sec. 21.4. Joint Special Instant Scratch-off game. | 8 | | (a) The Department shall offer a joint special instant | 9 | | scratch-off game for the benefit of the special causes | 10 | | identified in Sections 21.5, 21.6, 21.7, 21.8, 21.9, 21.10, | 11 | | 21.11, 21.13, 21.15, and 21.16. The operation of the game | 12 | | shall be governed by this Section and any rules adopted by the | 13 | | Department. The game shall commence on January 1, 2024 or as | 14 | | soon thereafter, at the discretion of the Director, as is | 15 | | reasonably practical and shall be discontinued on January 1, | 16 | | 2027. If any provision of this Section is inconsistent with |
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| 1 | | any other provision in the Act, then this Section governs. | 2 | | (b) Once the joint special instant scratch-off game is | 3 | | used to fund a special cause, the game will be used to fund the | 4 | | special cause for the remainder of the special causes' | 5 | | existence per the causes' respective Section of this Act. | 6 | | (c) New specialty tickets and causes authorized by this | 7 | | Act shall be funded by the joint special instant scratch-off | 8 | | game. New specialty tickets and causes after February 1, 2024 | 9 | | must have a sunset date. The Department shall be limited to | 10 | | supporting no more than 10 causes in total at any given time. | 11 | | (d) Net revenue received from the sale of the joint | 12 | | special instant scratch-off game for the purposes of this | 13 | | Section shall be divided equally among the special causes the | 14 | | game benefits. At the direction of the Department, the State | 15 | | Comptroller shall direct and the State Treasurer shall | 16 | | transfer from the State Lottery Fund the net revenue to the | 17 | | specific fund identified for each special cause in accordance | 18 | | with the special cause's respective Section in this Act. The | 19 | | Department shall transfer the net revenue into the special | 20 | | fund identified for each special cause in accordance with the | 21 | | special cause's respective Section of this Act. As used in | 22 | | this Section, "net revenue" means the total amount for which | 23 | | tickets have been sold less the sum of the amount paid out in | 24 | | prizes and to retailers, and direct and estimated | 25 | | administrative expenses incurred in operation of the ticket. | 26 | | (Source: P.A. 103-381, eff. 7-28-23.) |
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| 1 | | Section 10. The Illinois Gambling Act is amended by | 2 | | changing Sections 7 and 13 as follows: | 3 | | (230 ILCS 10/7) (from Ch. 120, par. 2407) | 4 | | Sec. 7. Owners licenses. (a) The Board shall issue | 5 | | owners licenses to persons or entities that apply for such | 6 | | licenses upon payment to the Board of the non-refundable | 7 | | license fee as provided in subsection (e) or (e-5) and upon a | 8 | | determination by the Board that the applicant is eligible for | 9 | | an owners license pursuant to this Act and the rules of the | 10 | | Board. From December 15, 2008 (the effective date of Public | 11 | | Act 95-1008) until (i) 3 years after December 15, 2008 (the | 12 | | effective date of Public Act 95-1008), (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 |
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| 1 | | owners licensee that holds or receives its owners license on | 2 | | or after May 26, 2006 (the effective date of Public Act | 3 | | 94-804), other than an owners licensee operating a riverboat | 4 | | with adjusted gross receipts in calendar year 2004 of less | 5 | | than $200,000,000, must pay into the Horse Racing Equity Trust | 6 | | Fund, in addition to any other payments required under this | 7 | | Act, an amount equal to 3% of the adjusted gross receipts | 8 | | received by the owners licensee. The payments required under | 9 | | this Section shall be made by the owners licensee to the State | 10 | | Treasurer no later than 3:00 o'clock p.m. of the day after the | 11 | | day when the adjusted gross receipts were received by the | 12 | | owners licensee. A person or entity is ineligible to receive | 13 | | an owners license 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. For the purposes of | 13 | | this paragraph, "rules" is given the meaning given to that | 14 | | term in Section 1-70 of the Illinois Administrative Procedure | 15 | | 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; | 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; and | 11 | | (11) whether the applicant has entered into a fully | 12 | | executed construction project labor agreement with the | 13 | | applicable local building trades council. | 14 | | (c) Each owners license shall specify the place where the | 15 | | casino shall operate or the riverboat shall operate and dock. | 16 | | (d) Each applicant shall submit with his or her | 17 | | application, on forms provided by the Board, 2 sets of his or | 18 | | her fingerprints. | 19 | | (e) In addition to any licenses authorized under | 20 | | subsection (e-5) of this Section, the Board may issue up to 10 | 21 | | licenses authorizing the holders of such licenses to own | 22 | | riverboats. In the application for an owners license, the | 23 | | applicant shall state the dock at which the riverboat is based | 24 | | and the water on which the riverboat will be located. The Board | 25 | | shall issue 5 licenses to become effective not earlier than | 26 | | January 1, 1991. Three of such licenses shall authorize |
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| 1 | | riverboat gambling on the Mississippi River, or, with approval | 2 | | by the municipality in which the riverboat was docked on | 3 | | August 7, 2003 and with Board approval, be authorized to | 4 | | relocate to a new location, in a municipality that (1) borders | 5 | | on the Mississippi River or is within 5 miles of the city | 6 | | limits of a municipality that borders on the Mississippi River | 7 | | and (2) on August 7, 2003, had a riverboat conducting | 8 | | riverboat gambling operations pursuant to a license issued | 9 | | under this Act; one of which shall authorize riverboat | 10 | | gambling from a home dock in the city of East St. Louis; and | 11 | | one of which shall authorize riverboat gambling from a home | 12 | | dock in the City of Alton. One other license shall authorize | 13 | | riverboat gambling on the Illinois River in the City of East | 14 | | Peoria or, with Board approval, shall authorize land-based | 15 | | gambling operations anywhere within the corporate limits of | 16 | | the City of Peoria. The Board shall issue one additional | 17 | | license to become effective not earlier than March 1, 1992, | 18 | | which shall authorize riverboat gambling on the Des Plaines | 19 | | River in Will County. The Board may issue 4 additional | 20 | | licenses to become effective not earlier than March 1, 1992. | 21 | | In determining the water upon which riverboats will operate, | 22 | | the Board shall consider the economic benefit which riverboat | 23 | | gambling confers on the State, and shall seek to assure that | 24 | | all regions of the State share in the economic benefits of | 25 | | riverboat gambling. | 26 | | In granting all licenses, the Board may give favorable |
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| 1 | | consideration to economically depressed areas of the State, to | 2 | | applicants presenting plans which provide for significant | 3 | | economic development over a large geographic area, and to | 4 | | applicants who currently operate non-gambling riverboats in | 5 | | Illinois. The Board shall review all applications for owners | 6 | | licenses, and shall inform each applicant of the Board's | 7 | | decision. The Board may grant an owners license to an | 8 | | applicant that has not submitted the highest license bid, but | 9 | | if it does not select the highest bidder, the Board shall issue | 10 | | a written decision explaining why another applicant was | 11 | | selected and identifying the factors set forth in this Section | 12 | | that favored the winning bidder. The fee for issuance or | 13 | | renewal of a license pursuant to this subsection (e) shall be | 14 | | $250,000. | 15 | | (e-5) In addition to licenses authorized under subsection | 16 | | (e) of this Section: | 17 | | (1) the Board may issue one owners license authorizing | 18 | | the conduct of casino gambling in the City of Chicago; | 19 | | (2) the Board may issue one owners license authorizing | 20 | | the conduct of riverboat gambling in the City of Danville; | 21 | | (3) the Board may issue one owners license authorizing | 22 | | the conduct of riverboat gambling in the City of Waukegan; | 23 | | (4) the Board may issue one owners license authorizing | 24 | | the conduct of riverboat gambling in the City of Rockford; | 25 | | (5) the Board may issue one owners license authorizing | 26 | | the conduct of riverboat gambling in a municipality that |
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| 1 | | is wholly or partially located in one of the following | 2 | | townships of Cook County: Bloom, Bremen, Calumet, Rich, | 3 | | Thornton, or Worth Township; and | 4 | | (6) the Board may issue one owners license authorizing | 5 | | the conduct of riverboat gambling in the unincorporated | 6 | | area of Williamson County adjacent to the Big Muddy River. | 7 | | Except for the license authorized under paragraph (1), | 8 | | each application for a license pursuant to this subsection | 9 | | (e-5) shall be submitted to the Board no later than 120 days | 10 | | after June 28, 2019 (the effective date of Public Act 101-31). | 11 | | All applications for a license under this subsection (e-5) | 12 | | shall include the nonrefundable application fee and the | 13 | | nonrefundable background investigation fee as provided in | 14 | | subsection (d) of Section 6 of this Act. In the event that an | 15 | | applicant submits an application for a license pursuant to | 16 | | this subsection (e-5) prior to June 28, 2019 (the effective | 17 | | date of Public Act 101-31), such applicant shall submit the | 18 | | nonrefundable application fee and background investigation fee | 19 | | as provided in subsection (d) of Section 6 of this Act no later | 20 | | than 6 months after June 28, 2019 (the effective date of Public | 21 | | Act 101-31). | 22 | | The Board shall consider issuing a license pursuant to | 23 | | paragraphs (1) through (6) of this subsection only after the | 24 | | corporate authority of the municipality or the county board of | 25 | | the county in which the riverboat or casino shall be located | 26 | | has certified to the Board the following: |
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| 1 | | (i) that the applicant has negotiated with the | 2 | | corporate authority or county board in good faith; | 3 | | (ii) that the applicant and the corporate authority or | 4 | | county board have mutually agreed on the permanent | 5 | | location of the riverboat or casino; | 6 | | (iii) that the applicant and the corporate authority | 7 | | or county board have mutually agreed on the temporary | 8 | | location of the riverboat or casino; | 9 | | (iv) that the applicant and the corporate authority or | 10 | | the county board have mutually agreed on the percentage of | 11 | | revenues that will be shared with the municipality or | 12 | | county, if any; | 13 | | (v) that the applicant and the corporate authority or | 14 | | county board have mutually agreed on any zoning, | 15 | | licensing, public health, or other issues that are within | 16 | | the jurisdiction of the municipality or county; | 17 | | (vi) that the corporate authority or county board has | 18 | | passed a resolution or ordinance in support of the | 19 | | riverboat or casino in the municipality or county; | 20 | | (vii) the applicant for a license under paragraph (1) | 21 | | has made a public presentation concerning its casino | 22 | | proposal; and | 23 | | (viii) the applicant for a license under paragraph (1) | 24 | | has prepared a summary of its casino proposal and such | 25 | | summary has been posted on a public website of the | 26 | | municipality or the county. |
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| 1 | | At least 7 days before the corporate authority of a | 2 | | municipality or county board of the county submits a | 3 | | certification to the Board concerning items (i) through (viii) | 4 | | of this subsection, it shall hold a public hearing to discuss | 5 | | items (i) through (viii), as well as any other details | 6 | | concerning the proposed riverboat or casino in the | 7 | | municipality or county. The corporate authority or county | 8 | | board must subsequently memorialize the details concerning the | 9 | | proposed riverboat or casino in a resolution that must be | 10 | | adopted by a majority of the corporate authority or county | 11 | | board before any certification is sent to the Board. The Board | 12 | | shall not alter, amend, change, or otherwise interfere with | 13 | | any agreement between the applicant and the corporate | 14 | | authority of the municipality or county board of the county | 15 | | regarding the location of any temporary or permanent facility. | 16 | | In addition, within 10 days after June 28, 2019 (the | 17 | | effective date of Public Act 101-31), the Board, with consent | 18 | | and at the expense of the City of Chicago, shall select and | 19 | | retain the services of a nationally recognized casino gaming | 20 | | feasibility consultant. Within 45 days after June 28, 2019 | 21 | | (the effective date of Public Act 101-31), the consultant | 22 | | shall prepare and deliver to the Board a study concerning the | 23 | | feasibility of, and the ability to finance, a casino in the | 24 | | City of Chicago. The feasibility study shall be delivered to | 25 | | the Mayor of the City of Chicago, the Governor, the President | 26 | | of the Senate, and the Speaker of the House of |
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| 1 | | Representatives. Ninety days after receipt of the feasibility | 2 | | study, the Board shall make a determination, based on the | 3 | | results of the feasibility study, whether to recommend to the | 4 | | General Assembly that the terms of the license under paragraph | 5 | | (1) of this subsection (e-5) should be modified. The Board may | 6 | | begin accepting applications for the owners license under | 7 | | paragraph (1) of this subsection (e-5) upon the determination | 8 | | to issue such an owners license. | 9 | | In addition, prior to the Board issuing the owners license | 10 | | authorized under paragraph (4) of subsection (e-5), an impact | 11 | | study shall be completed to determine what location in the | 12 | | city will provide the greater impact to the region, including | 13 | | the creation of jobs and the generation of tax revenue. | 14 | | (e-10) The licenses authorized under subsection (e-5) of | 15 | | this Section shall be issued within 12 months after the date | 16 | | the license application is submitted. If the Board does not | 17 | | issue the licenses within that time period, then the Board | 18 | | shall give a written explanation to the applicant as to why it | 19 | | has not reached a determination and when it reasonably expects | 20 | | to make a determination. The fee for the issuance or renewal of | 21 | | a license issued pursuant to this subsection (e-10) shall be | 22 | | $250,000. Additionally, a licensee located outside of Cook | 23 | | County shall pay a minimum initial fee of $17,500 per gaming | 24 | | position, and a licensee located in Cook County shall pay a | 25 | | minimum initial fee of $30,000 per gaming position. The | 26 | | initial fees payable under this subsection (e-10) shall be |
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| 1 | | deposited into the Rebuild Illinois Projects Fund. If at any | 2 | | point after June 1, 2020 there are no pending applications for | 3 | | a license under subsection (e-5) and not all licenses | 4 | | authorized under subsection (e-5) have been issued, then the | 5 | | Board shall reopen the license application process for those | 6 | | licenses authorized under subsection (e-5) that have not been | 7 | | issued. The Board shall follow the licensing process provided | 8 | | in subsection (e-5) with all time frames tied to the last date | 9 | | of a final order issued by the Board under subsection (e-5) | 10 | | rather than the effective date of the amendatory Act. | 11 | | (e-15) Each licensee of a license authorized under | 12 | | subsection (e-5) of this Section shall make a reconciliation | 13 | | payment 3 years after the date the licensee begins operating | 14 | | in an amount equal to 75% of the adjusted gross receipts for | 15 | | the most lucrative 12-month period of operations, minus an | 16 | | amount equal to the initial payment per gaming position paid | 17 | | by the specific licensee. Each licensee shall pay a | 18 | | $15,000,000 reconciliation fee upon issuance of an owners | 19 | | license. If this calculation results in a negative amount, | 20 | | then the licensee is not entitled to any reimbursement of fees | 21 | | previously paid. This reconciliation payment may be made in | 22 | | installments over a period of no more than 6 years. | 23 | | All payments by licensees under this subsection (e-15) | 24 | | shall be deposited into the Rebuild Illinois Projects Fund. | 25 | | (e-20) In addition to any other revocation powers granted | 26 | | to the Board under this Act, the Board may revoke the owners |
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| 1 | | license of a licensee which fails to begin conducting gambling | 2 | | within 15 months of receipt of the Board's approval of the | 3 | | application if the Board determines that license revocation is | 4 | | in the best interests of the State. | 5 | | (f) The first 10 owners licenses issued under this Act | 6 | | shall permit the holder to own up to 2 riverboats and equipment | 7 | | thereon for a period of 3 years after the effective date of the | 8 | | license. Holders of the first 10 owners licenses must pay the | 9 | | annual license fee for each of the 3 years during which they | 10 | | are authorized to own riverboats. | 11 | | (g) Upon the termination, expiration, or revocation of | 12 | | each of the first 10 licenses, which shall be issued for a | 13 | | 3-year period, all licenses are renewable annually upon | 14 | | payment of the fee and a determination by the Board that the | 15 | | licensee continues to meet all of the requirements of this Act | 16 | | and the Board's rules. However, for licenses renewed on or | 17 | | after the effective date of this amendatory Act of the 102nd | 18 | | General Assembly, renewal shall be for a period of 4 years. | 19 | | (h) An owners license, except for an owners license issued | 20 | | under subsection (e-5) of this Section, shall entitle the | 21 | | licensee to own up to 2 riverboats. | 22 | | An owners licensee of a casino or riverboat that is | 23 | | located in the City of Chicago pursuant to paragraph (1) of | 24 | | subsection (e-5) of this Section shall limit the number of | 25 | | gaming positions to 4,000 for such owner. An owners licensee | 26 | | authorized under subsection (e) or paragraph (2), (3), (4), or |
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| 1 | | (5) of subsection (e-5) of this Section shall limit the number | 2 | | of gaming positions to 2,000 for any such owners license. An | 3 | | owners licensee authorized under paragraph (6) of subsection | 4 | | (e-5) of this Section shall limit the number of gaming | 5 | | positions to 1,200 for such owner. The initial fee for each | 6 | | gaming position obtained on or after June 28, 2019 (the | 7 | | effective date of Public Act 101-31) shall be a minimum of | 8 | | $17,500 for licensees not located in Cook County and a minimum | 9 | | of $30,000 for licensees located in Cook County, in addition | 10 | | to the reconciliation payment, as set forth in subsection | 11 | | (e-15) of this Section. The fees under this subsection (h) | 12 | | shall be deposited into the Rebuild Illinois Projects Fund. | 13 | | The fees under this subsection (h) that are paid by an owners | 14 | | licensee authorized under subsection (e) shall be paid by July | 15 | | 1, 2021. | 16 | | Each owners licensee under subsection (e) of this Section | 17 | | shall reserve its gaming positions within 30 days after June | 18 | | 28, 2019 (the effective date of Public Act 101-31). The Board | 19 | | may grant an extension to this 30-day period, provided that | 20 | | the owners licensee submits a written request and explanation | 21 | | as to why it is unable to reserve its positions within the | 22 | | 30-day period. | 23 | | Each owners licensee under subsection (e-5) of this | 24 | | Section shall reserve its gaming positions within 30 days | 25 | | after issuance of its owners license. The Board may grant an | 26 | | extension to this 30-day period, provided that the owners |
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| 1 | | licensee submits a written request and explanation as to why | 2 | | it is unable to reserve its positions within the 30-day | 3 | | period. | 4 | | A licensee may operate both of its riverboats | 5 | | concurrently, provided that the total number of gaming | 6 | | positions on both riverboats does not exceed the limit | 7 | | established pursuant to this subsection. Riverboats licensed | 8 | | to operate on the Mississippi River and the Illinois River | 9 | | south of Marshall County shall have an authorized capacity of | 10 | | at least 500 persons. Any other riverboat licensed under this | 11 | | Act shall have an authorized capacity of at least 400 persons. | 12 | | (h-5) An owners licensee who conducted gambling operations | 13 | | prior to January 1, 2012 and obtains positions pursuant to | 14 | | Public Act 101-31 shall make a reconciliation payment 3 years | 15 | | after any additional gaming positions begin operating in an | 16 | | amount equal to 75% of the owners licensee's average gross | 17 | | receipts for the most lucrative 12-month period of operations | 18 | | minus an amount equal to the initial fee that the owners | 19 | | licensee paid per additional gaming position. For purposes of | 20 | | this subsection (h-5), "average gross receipts" means (i) the | 21 | | increase in adjusted gross receipts for the most lucrative | 22 | | 12-month period of operations over the adjusted gross receipts | 23 | | for 2019, multiplied by (ii) the percentage derived by | 24 | | dividing the number of additional gaming positions that an | 25 | | owners licensee had obtained by the total number of gaming | 26 | | positions operated by the owners licensee. If this calculation |
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| 1 | | results in a negative amount, then the owners licensee is not | 2 | | entitled to any reimbursement of fees previously paid. This | 3 | | reconciliation payment may be made in installments over a | 4 | | period of no more than 6 years. These reconciliation payments | 5 | | shall be deposited into the Rebuild Illinois Projects Fund. | 6 | | (i) A licensed owner is authorized to apply to the Board | 7 | | for and, if approved therefor, to receive all licenses from | 8 | | the Board necessary for the operation of a riverboat or | 9 | | casino, including a liquor license, a license to prepare and | 10 | | serve food for human consumption, and other necessary | 11 | | licenses. All use, occupation, and excise taxes which apply to | 12 | | the sale of food and beverages in this State and all taxes | 13 | | imposed on the sale or use of tangible personal property apply | 14 | | to such sales aboard the riverboat or in the casino. | 15 | | (j) The Board may issue or re-issue a license authorizing | 16 | | a riverboat to dock in a municipality or approve a relocation | 17 | | under Section 11.2 only if, prior to the issuance or | 18 | | re-issuance of the license or approval, the governing body of | 19 | | the municipality in which the riverboat will dock has by a | 20 | | majority vote approved the docking of riverboats in the | 21 | | municipality. The Board may issue or re-issue a license | 22 | | authorizing a riverboat to dock in areas of a county outside | 23 | | any municipality or approve a relocation under Section 11.2 | 24 | | only if, prior to the issuance or re-issuance of the license or | 25 | | approval, the governing body of the county has by a majority | 26 | | vote approved of the docking of riverboats within such areas. |
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| 1 | | (k) An owners licensee may conduct land-based gambling | 2 | | operations upon approval by the Board and payment of a fee of | 3 | | $250,000, which shall be deposited into the State Gaming Fund. | 4 | | (l) An owners licensee may conduct gaming at a temporary | 5 | | facility pending the construction of a permanent facility or | 6 | | the remodeling or relocation of an existing facility to | 7 | | accommodate gaming participants for up to 24 months after the | 8 | | temporary facility begins to conduct gaming. Upon request by | 9 | | an owners licensee and upon a showing of good cause by the | 10 | | owners licensee : , (i) for a licensee authorized under | 11 | | paragraph (3) of subsection (e-5), the Board shall extend the | 12 | | period during which the licensee may conduct gaming at a | 13 | | temporary facility by up to 30 months; and (ii) for all other | 14 | | licensees, the Board shall extend the period during which the | 15 | | licensee may conduct gaming at a temporary facility by up to 12 | 16 | | months. The Board shall make rules concerning the conduct of | 17 | | gaming from temporary facilities. | 18 | | (Source: P.A. 101-31, eff. 6-28-19; 101-648, eff. 6-30-20; | 19 | | 102-13, eff. 6-10-21; 102-558, eff. 8-20-21.) | 20 | | (230 ILCS 10/13) (from Ch. 120, par. 2413) | 21 | | Sec. 13. Wagering tax; rate; distribution. | 22 | | (a) Until January 1, 1998, a tax is imposed on the adjusted | 23 | | gross receipts received from gambling games authorized under | 24 | | this Act at the rate of 20%. | 25 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege |
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| 1 | | tax is imposed on persons engaged in the business of | 2 | | conducting riverboat gambling operations, based on the | 3 | | adjusted gross receipts received by a licensed owner from | 4 | | gambling games authorized under this Act at the following | 5 | | rates: | 6 | | 15% of annual adjusted gross receipts up to and | 7 | | including $25,000,000; | 8 | | 20% of annual adjusted gross receipts in excess of | 9 | | $25,000,000 but not exceeding $50,000,000; | 10 | | 25% of annual adjusted gross receipts in excess of | 11 | | $50,000,000 but not exceeding $75,000,000; | 12 | | 30% of annual adjusted gross receipts in excess of | 13 | | $75,000,000 but not exceeding $100,000,000; | 14 | | 35% of annual adjusted gross receipts in excess of | 15 | | $100,000,000. | 16 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 17 | | is imposed on persons engaged in the business of conducting | 18 | | riverboat gambling operations, other than licensed managers | 19 | | conducting riverboat gambling operations on behalf of the | 20 | | State, based on the adjusted gross receipts received by a | 21 | | licensed owner from gambling games authorized under this Act | 22 | | at the following rates: | 23 | | 15% of annual adjusted gross receipts up to and | 24 | | including $25,000,000; | 25 | | 22.5% of annual adjusted gross receipts in excess of | 26 | | $25,000,000 but not exceeding $50,000,000; |
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| 1 | | 27.5% of annual adjusted gross receipts in excess of | 2 | | $50,000,000 but not exceeding $75,000,000; | 3 | | 32.5% of annual adjusted gross receipts in excess of | 4 | | $75,000,000 but not exceeding $100,000,000; | 5 | | 37.5% of annual adjusted gross receipts in excess of | 6 | | $100,000,000 but not exceeding $150,000,000; | 7 | | 45% of annual adjusted gross receipts in excess of | 8 | | $150,000,000 but not exceeding $200,000,000; | 9 | | 50% of annual adjusted gross receipts in excess of | 10 | | $200,000,000. | 11 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed | 12 | | on persons engaged in the business of conducting riverboat | 13 | | gambling operations, other than licensed managers conducting | 14 | | riverboat gambling operations on behalf of the State, based on | 15 | | the adjusted gross receipts received by a licensed owner from | 16 | | gambling games authorized under this Act at the following | 17 | | rates: | 18 | | 15% of annual adjusted gross receipts up to and | 19 | | including $25,000,000; | 20 | | 27.5% of annual adjusted gross receipts in excess of | 21 | | $25,000,000 but not exceeding $37,500,000; | 22 | | 32.5% of annual adjusted gross receipts in excess of | 23 | | $37,500,000 but not exceeding $50,000,000; | 24 | | 37.5% of annual adjusted gross receipts in excess of | 25 | | $50,000,000 but not exceeding $75,000,000; | 26 | | 45% of annual adjusted gross receipts in excess of |
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| 1 | | $75,000,000 but not exceeding $100,000,000; | 2 | | 50% of annual adjusted gross receipts in excess of | 3 | | $100,000,000 but not exceeding $250,000,000; | 4 | | 70% of annual adjusted gross receipts in excess of | 5 | | $250,000,000. | 6 | | An amount equal to the amount of wagering taxes collected | 7 | | under this subsection (a-3) that are in addition to the amount | 8 | | of wagering taxes that would have been collected if the | 9 | | wagering tax rates under subsection (a-2) were in effect shall | 10 | | be paid into the Common School Fund. | 11 | | The privilege tax imposed under this subsection (a-3) | 12 | | shall no longer be imposed beginning on the earlier of (i) July | 13 | | 1, 2005; (ii) the first date after June 20, 2003 that riverboat | 14 | | gambling operations are conducted pursuant to a dormant | 15 | | license; or (iii) the first day that riverboat gambling | 16 | | operations are conducted under the authority of an owners | 17 | | license that is in addition to the 10 owners licenses | 18 | | initially authorized under this Act. For the purposes of this | 19 | | subsection (a-3), the term "dormant license" means an owners | 20 | | license that is authorized by this Act under which no | 21 | | riverboat gambling operations are being conducted on June 20, | 22 | | 2003. | 23 | | (a-4) Beginning on the first day on which the tax imposed | 24 | | under subsection (a-3) is no longer imposed and ending upon | 25 | | the imposition of the privilege tax under subsection (a-5) of | 26 | | this Section, a privilege tax is imposed on persons engaged in |
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| 1 | | the business of conducting gambling operations, other than | 2 | | licensed managers conducting riverboat gambling operations on | 3 | | behalf of the State, based on the adjusted gross receipts | 4 | | received by a licensed owner from gambling games authorized | 5 | | under this Act at the following rates: | 6 | | 15% of annual adjusted gross receipts up to and | 7 | | including $25,000,000; | 8 | | 22.5% of annual adjusted gross receipts in excess of | 9 | | $25,000,000 but not exceeding $50,000,000; | 10 | | 27.5% of annual adjusted gross receipts in excess of | 11 | | $50,000,000 but not exceeding $75,000,000; | 12 | | 32.5% of annual adjusted gross receipts in excess of | 13 | | $75,000,000 but not exceeding $100,000,000; | 14 | | 37.5% of annual adjusted gross receipts in excess of | 15 | | $100,000,000 but not exceeding $150,000,000; | 16 | | 45% of annual adjusted gross receipts in excess of | 17 | | $150,000,000 but not exceeding $200,000,000; | 18 | | 50% of annual adjusted gross receipts in excess of | 19 | | $200,000,000. | 20 | | For the imposition of the privilege tax in this subsection | 21 | | (a-4), amounts paid pursuant to item (1) of subsection (b) of | 22 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 23 | | be included in the determination of adjusted gross receipts. | 24 | | (a-5)(1) Beginning on July 1, 2020, a privilege tax is | 25 | | imposed on persons engaged in the business of conducting | 26 | | gambling operations, other than the owners licensee under |
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| 1 | | paragraph (1) of subsection (e-5) of Section 7 and licensed | 2 | | managers conducting riverboat gambling operations on behalf of | 3 | | the State, based on the adjusted gross receipts received by | 4 | | such licensee from the gambling games authorized under this | 5 | | Act. The privilege tax for all gambling games other than table | 6 | | games, including, but not limited to, slot machines, video | 7 | | game of chance gambling, and electronic gambling games shall | 8 | | be 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 | | The privilege tax for table games shall be at the | 24 | | following rates: | 25 | | 15% of annual adjusted gross receipts up to and | 26 | | including $25,000,000; |
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| 1 | | 20% of annual adjusted gross receipts in excess of | 2 | | $25,000,000. | 3 | | For the imposition of the privilege tax in this subsection | 4 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 5 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 6 | | be included in the determination of adjusted gross receipts. | 7 | | (2) Beginning on the first day that an owners licensee | 8 | | under paragraph (1) of subsection (e-5) of Section 7 conducts | 9 | | gambling operations, either in a temporary facility or a | 10 | | permanent facility, a privilege tax is imposed on persons | 11 | | engaged in the business of conducting gambling operations | 12 | | under paragraph (1) of subsection (e-5) of Section 7, other | 13 | | than licensed managers conducting riverboat gambling | 14 | | operations on behalf of the State, based on the adjusted gross | 15 | | receipts received by such licensee from the gambling games | 16 | | authorized under this Act. The privilege tax for all gambling | 17 | | games other than table games, including, but not limited to, | 18 | | slot machines, video game of chance gambling, and electronic | 19 | | gambling games shall be at the following rates: | 20 | | 12% of annual adjusted gross receipts up to and | 21 | | including $25,000,000 to the State and 10.5% of annual | 22 | | adjusted gross receipts up to and including $25,000,000 to | 23 | | the City of Chicago; | 24 | | 16% of annual adjusted gross receipts in excess of | 25 | | $25,000,000 but not exceeding $50,000,000 to the State and | 26 | | 14% of annual adjusted gross receipts in excess of |
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| 1 | | $25,000,000 but not exceeding $50,000,000 to the City of | 2 | | Chicago; | 3 | | 20.1% of annual adjusted gross receipts in excess of | 4 | | $50,000,000 but not exceeding $75,000,000 to the State and | 5 | | 17.4% of annual adjusted gross receipts in excess of | 6 | | $50,000,000 but not exceeding $75,000,000 to the City of | 7 | | Chicago; | 8 | | 21.4% of annual adjusted gross receipts in excess of | 9 | | $75,000,000 but not exceeding $100,000,000 to the State | 10 | | and 18.6% of annual adjusted gross receipts in excess of | 11 | | $75,000,000 but not exceeding $100,000,000 to the City of | 12 | | Chicago; | 13 | | 22.7% of annual adjusted gross receipts in excess of | 14 | | $100,000,000 but not exceeding $150,000,000 to the State | 15 | | and 19.8% of annual adjusted gross receipts in excess of | 16 | | $100,000,000 but not exceeding $150,000,000 to the City of | 17 | | Chicago; | 18 | | 24.1% of annual adjusted gross receipts in excess of | 19 | | $150,000,000 but not exceeding $225,000,000 to the State | 20 | | and 20.9% of annual adjusted gross receipts in excess of | 21 | | $150,000,000 but not exceeding $225,000,000 to the City of | 22 | | Chicago; | 23 | | 26.8% of annual adjusted gross receipts in excess of | 24 | | $225,000,000 but not exceeding $1,000,000,000 to the State | 25 | | and 23.2% of annual adjusted gross receipts in excess of | 26 | | $225,000,000 but not exceeding $1,000,000,000 to the City |
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| 1 | | of Chicago; | 2 | | 40% of annual adjusted gross receipts in excess of | 3 | | $1,000,000,000 to the State and 34.7% of annual gross | 4 | | receipts in excess of $1,000,000,000 to the City of | 5 | | Chicago. | 6 | | The privilege tax for table games shall be at the | 7 | | following rates: | 8 | | 8.1% of annual adjusted gross receipts up to and | 9 | | including $25,000,000 to the State and 6.9% of annual | 10 | | adjusted gross receipts up to and including $25,000,000 to | 11 | | the City of Chicago; | 12 | | 10.7% of annual adjusted gross receipts in excess of | 13 | | $25,000,000 but not exceeding $75,000,000 to the State and | 14 | | 9.3% of annual adjusted gross receipts in excess of | 15 | | $25,000,000 but not exceeding $75,000,000 to the City of | 16 | | Chicago; | 17 | | 11.2% of annual adjusted gross receipts in excess of | 18 | | $75,000,000 but not exceeding $175,000,000 to the State | 19 | | and 9.8% of annual adjusted gross receipts in excess of | 20 | | $75,000,000 but not exceeding $175,000,000 to the City of | 21 | | Chicago; | 22 | | 13.5% of annual adjusted gross receipts in excess of | 23 | | $175,000,000 but not exceeding $225,000,000 to the State | 24 | | and 11.5% of annual adjusted gross receipts in excess of | 25 | | $175,000,000 but not exceeding $225,000,000 to the City of | 26 | | Chicago; |
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| 1 | | 15.1% of annual adjusted gross receipts in excess of | 2 | | $225,000,000 but not exceeding $275,000,000 to the State | 3 | | and 12.9% of annual adjusted gross receipts in excess of | 4 | | $225,000,000 but not exceeding $275,000,000 to the City of | 5 | | Chicago; | 6 | | 16.2% of annual adjusted gross receipts in excess of | 7 | | $275,000,000 but not exceeding $375,000,000 to the State | 8 | | and 13.8% of annual adjusted gross receipts in excess of | 9 | | $275,000,000 but not exceeding $375,000,000 to the City of | 10 | | Chicago; | 11 | | 18.9% of annual adjusted gross receipts in excess of | 12 | | $375,000,000 to the State and 16.1% of annual gross | 13 | | receipts in excess of $375,000,000 to the City of Chicago. | 14 | | For the imposition of the privilege tax in this subsection | 15 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 16 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 17 | | be included in the determination of adjusted gross receipts. | 18 | | (3) Notwithstanding the provisions of this subsection | 19 | | (a-5), for the first 10 years that the privilege tax is imposed | 20 | | under this subsection (a-5) or until the year preceding the | 21 | | calendar year in which paragraph (4) becomes operative, | 22 | | whichever occurs first, the privilege tax shall be imposed on | 23 | | the modified annual adjusted gross receipts of a riverboat or | 24 | | casino conducting gambling operations in the City of East St. | 25 | | Louis, unless: | 26 | | (1) the riverboat or casino fails to employ at least |
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| 1 | | 450 people, except no minimum employment shall be required | 2 | | during 2020 and 2021 or during periods that the riverboat | 3 | | or casino is closed on orders of State officials for | 4 | | public health emergencies or other emergencies not caused | 5 | | by the riverboat or casino; | 6 | | (2) the riverboat or casino fails to maintain | 7 | | operations in a manner consistent with this Act or is not a | 8 | | viable riverboat or casino subject to the approval of the | 9 | | Board; or | 10 | | (3) the owners licensee is not an entity in which | 11 | | employees participate in an employee stock ownership plan | 12 | | or in which the owners licensee sponsors a 401(k) | 13 | | retirement plan and makes a matching employer contribution | 14 | | equal to at least one-quarter of the first 12% or one-half | 15 | | of the first 6% of each participating employee's | 16 | | contribution, not to exceed any limitations under federal | 17 | | laws and regulations. | 18 | | (4) Notwithstanding the provisions of this subsection | 19 | | (a-5), for 10 calendar years beginning in the year that | 20 | | gambling operations commence either in a temporary or | 21 | | permanent facility at an organization gaming facility located | 22 | | in the City of Collinsville if the facility commences | 23 | | operations within 3 years of the effective date of the changes | 24 | | made to this Section by this amendatory Act of the 103rd | 25 | | General Assembly, the privilege tax imposed under this | 26 | | subsection (a-5) on a riverboat or casino conducting gambling |
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| 1 | | operations in the City of East St. Louis shall be reduced, if | 2 | | applicable, by an amount equal to the difference in adjusted | 3 | | gross receipts for the 2022 calendar year less the current | 4 | | year's adjusted gross receipts, unless: | 5 | | (A) the riverboat or casino fails to employ at least | 6 | | 350 people, except that no minimum employment shall be | 7 | | required during periods that the riverboat or casino is | 8 | | closed on orders of State officials for public health | 9 | | emergencies or other emergencies not caused by the | 10 | | riverboat or casino; | 11 | | (B) the riverboat or casino fails to maintain | 12 | | operations in a manner consistent with this Act or is not a | 13 | | viable riverboat or casino subject to the approval of the | 14 | | Board; or | 15 | | (C) the riverboat or casino fails to submit audited | 16 | | financial statements to the Board prepared by an | 17 | | accounting firm that has been preapproved by the Board and | 18 | | such statements were prepared in accordance with the | 19 | | provisions of the Financial Accounting Standards Board | 20 | | Accounting Standards Codification under nongovernmental | 21 | | accounting principles generally accepted in the United | 22 | | States. | 23 | | As used in this subsection (a-5), "modified annual | 24 | | adjusted gross receipts" means: | 25 | | (A) for calendar year 2020, the annual adjusted gross | 26 | | receipts for the current year minus the difference between |
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| 1 | | an amount equal to the average annual adjusted gross | 2 | | receipts from a riverboat or casino conducting gambling | 3 | | operations in the City of East St. Louis for 2014, 2015, | 4 | | 2016, 2017, and 2018 and the annual adjusted gross | 5 | | receipts for 2018; | 6 | | (B) for calendar year 2021, the annual adjusted gross | 7 | | receipts for the current year minus the difference between | 8 | | an amount equal to the average annual adjusted gross | 9 | | receipts from a riverboat or casino conducting gambling | 10 | | operations in the City of East St. Louis for 2014, 2015, | 11 | | 2016, 2017, and 2018 and the annual adjusted gross | 12 | | receipts for 2019; and | 13 | | (C) for calendar years 2022 through 2029, the annual | 14 | | adjusted gross receipts for the current year minus the | 15 | | difference between an amount equal to the average annual | 16 | | adjusted gross receipts from a riverboat or casino | 17 | | conducting gambling operations in the City of East St. | 18 | | Louis for 3 years preceding the current year and the | 19 | | annual adjusted gross receipts for the immediately | 20 | | preceding year. | 21 | | (a-6) From June 28, 2019 (the effective date of Public Act | 22 | | 101-31) until June 30, 2023, an owners licensee that conducted | 23 | | gambling operations prior to January 1, 2011 shall receive a | 24 | | dollar-for-dollar credit against the tax imposed under this | 25 | | Section for any renovation or construction costs paid by the | 26 | | owners licensee, but in no event shall the credit exceed |
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| 1 | | $2,000,000. | 2 | | Additionally, from June 28, 2019 (the effective date of | 3 | | Public Act 101-31) until December 31, 2024, an owners licensee | 4 | | that (i) is located within 15 miles of the Missouri border, and | 5 | | (ii) has at least 3 riverboats, casinos, or their equivalent | 6 | | within a 45-mile radius, may be authorized to relocate to a new | 7 | | location with the approval of both the unit of local | 8 | | government designated as the home dock and the Board, so long | 9 | | as the new location is within the same unit of local government | 10 | | and no more than 3 miles away from its original location. Such | 11 | | owners licensee shall receive a credit against the tax imposed | 12 | | under this Section equal to 8% of the total project costs, as | 13 | | approved by the Board, for any renovation or construction | 14 | | costs paid by the owners licensee for the construction of the | 15 | | new facility, provided that the new facility is operational by | 16 | | July 1, 2024. In determining whether or not to approve a | 17 | | relocation, the Board must consider the extent to which the | 18 | | relocation will diminish the gaming revenues received by other | 19 | | Illinois gaming facilities. | 20 | | (a-7) Beginning in the initial adjustment year and through | 21 | | the final adjustment year, if the total obligation imposed | 22 | | pursuant to either subsection (a-5) or (a-6) will result in an | 23 | | owners licensee receiving less after-tax adjusted gross | 24 | | receipts than it received in calendar year 2018, then the | 25 | | total amount of privilege taxes that the owners licensee is | 26 | | required to pay for that calendar year shall be reduced to the |
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| 1 | | extent necessary so that the after-tax adjusted gross receipts | 2 | | in that calendar year equals the after-tax adjusted gross | 3 | | receipts in calendar year 2018, but the privilege tax | 4 | | reduction shall not exceed the annual adjustment cap. If | 5 | | pursuant to this subsection (a-7), the total obligation | 6 | | imposed pursuant to either subsection (a-5) or (a-6) shall be | 7 | | reduced, then the owners licensee shall not receive a refund | 8 | | from the State at the end of the subject calendar year but | 9 | | instead shall be able to apply that amount as a credit against | 10 | | any payments it owes to the State in the following calendar | 11 | | year to satisfy its total obligation under either subsection | 12 | | (a-5) or (a-6). The credit for the final adjustment year shall | 13 | | occur in the calendar year following the final adjustment | 14 | | year. | 15 | | If an owners licensee that conducted gambling operations | 16 | | prior to January 1, 2019 expands its riverboat or casino, | 17 | | including, but not limited to, with respect to its gaming | 18 | | floor, additional non-gaming amenities such as restaurants, | 19 | | bars, and hotels and other additional facilities, and incurs | 20 | | construction and other costs related to such expansion from | 21 | | June 28, 2019 (the effective date of Public Act 101-31) until | 22 | | June 28, 2024 (the 5th anniversary of the effective date of | 23 | | Public Act 101-31), then for each $15,000,000 spent for any | 24 | | such construction or other costs related to expansion paid by | 25 | | the owners licensee, the final adjustment year shall be | 26 | | extended by one year and the annual adjustment cap shall |
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| 1 | | increase by 0.2% of adjusted gross receipts during each | 2 | | calendar year until and including the final adjustment year. | 3 | | No further modifications to the final adjustment year or | 4 | | annual adjustment cap shall be made after $75,000,000 is | 5 | | incurred in construction or other costs related to expansion | 6 | | so that the final adjustment year shall not extend beyond the | 7 | | 9th calendar year after the initial adjustment year, not | 8 | | including the initial adjustment year, and the annual | 9 | | adjustment cap shall not exceed 4% of adjusted gross receipts | 10 | | in a particular calendar year. Construction and other costs | 11 | | related to expansion shall include all project related costs, | 12 | | including, but not limited to, all hard and soft costs, | 13 | | financing costs, on or off-site ground, road or utility work, | 14 | | cost of gaming equipment and all other personal property, | 15 | | initial fees assessed for each incremental gaming position, | 16 | | and the cost of incremental land acquired for such expansion. | 17 | | Soft costs shall include, but not be limited to, legal fees, | 18 | | architect, engineering and design costs, other consultant | 19 | | costs, insurance cost, permitting costs, and pre-opening costs | 20 | | related to the expansion, including, but not limited to, any | 21 | | of the following: marketing, real estate taxes, personnel, | 22 | | training, travel and out-of-pocket expenses, supply, | 23 | | inventory, and other costs, and any other project related soft | 24 | | costs. | 25 | | To be eligible for the tax credits in subsection (a-6), | 26 | | all construction contracts shall include a requirement that |
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| 1 | | the contractor enter into a project labor agreement with the | 2 | | building and construction trades council with geographic | 3 | | jurisdiction of the location of the proposed gaming facility. | 4 | | Notwithstanding any other provision of this subsection | 5 | | (a-7), this subsection (a-7) does not apply to an owners | 6 | | licensee unless such owners licensee spends at least | 7 | | $15,000,000 on construction and other costs related to its | 8 | | expansion, excluding the initial fees assessed for each | 9 | | incremental gaming position. | 10 | | This subsection (a-7) does not apply to owners licensees | 11 | | authorized pursuant to subsection (e-5) of Section 7 of this | 12 | | Act. | 13 | | For purposes of this subsection (a-7): | 14 | | "Building and construction trades council" means any | 15 | | organization representing multiple construction entities that | 16 | | are monitoring or attentive to compliance with public or | 17 | | workers' safety laws, wage and hour requirements, or other | 18 | | statutory requirements or that are making or maintaining | 19 | | collective bargaining agreements. | 20 | | "Initial adjustment year" means the year commencing on | 21 | | January 1 of the calendar year immediately following the | 22 | | earlier of the following: | 23 | | (1) the commencement of gambling operations, either in | 24 | | a temporary or permanent facility, with respect to the | 25 | | owners license authorized under paragraph (1) of | 26 | | subsection (e-5) of Section 7 of this Act; or |
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| 1 | | (2) June 28, 2021 (24 months after the effective date | 2 | | of Public Act 101-31); | 3 | | provided the initial adjustment year shall not commence | 4 | | earlier than June 28, 2020 (12 months after the effective date | 5 | | of Public Act 101-31). | 6 | | "Final adjustment year" means the 2nd calendar year after | 7 | | the initial adjustment year, not including the initial | 8 | | adjustment year, and as may be extended further as described | 9 | | in this subsection (a-7). | 10 | | "Annual adjustment cap" means 3% of adjusted gross | 11 | | receipts in a particular calendar year, and as may be | 12 | | increased further as otherwise described in this subsection | 13 | | (a-7). | 14 | | (a-8) Riverboat gambling operations conducted by a | 15 | | licensed manager on behalf of the State are not subject to the | 16 | | tax imposed under this Section. | 17 | | (a-9) Beginning on January 1, 2020, the calculation of | 18 | | gross receipts or adjusted gross receipts, for the purposes of | 19 | | this Section, for a riverboat, a casino, or an organization | 20 | | gaming facility shall not include the dollar amount of | 21 | | non-cashable vouchers, coupons, and electronic promotions | 22 | | redeemed by wagerers upon the riverboat, in the casino, or in | 23 | | the organization gaming facility up to and including an amount | 24 | | not to exceed 20% of a riverboat's, a casino's, or an | 25 | | organization gaming facility's adjusted gross receipts. | 26 | | The Illinois Gaming Board shall submit to the General |
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| 1 | | Assembly a comprehensive report no later than March 31, 2023 | 2 | | detailing, at a minimum, the effect of removing non-cashable | 3 | | vouchers, coupons, and electronic promotions from this | 4 | | calculation on net gaming revenues to the State in calendar | 5 | | years 2020 through 2022, the increase or reduction in wagerers | 6 | | as a result of removing non-cashable vouchers, coupons, and | 7 | | electronic promotions from this calculation, the effect of the | 8 | | tax rates in subsection (a-5) on net gaming revenues to this | 9 | | State, and proposed modifications to the calculation. | 10 | | (a-10) The taxes imposed by this Section shall be paid by | 11 | | the licensed owner or the organization gaming licensee to the | 12 | | Board not later than 5:00 o'clock p.m. of the day after the day | 13 | | when the wagers were made. | 14 | | (a-15) If the privilege tax imposed under subsection (a-3) | 15 | | is no longer imposed pursuant to item (i) of the last paragraph | 16 | | of subsection (a-3), then by June 15 of each year, each owners | 17 | | licensee, other than an owners licensee that admitted | 18 | | 1,000,000 persons or fewer in calendar year 2004, must, in | 19 | | addition to the payment of all amounts otherwise due under | 20 | | this Section, pay to the Board a reconciliation payment in the | 21 | | amount, if any, by which the licensed owner's base amount | 22 | | exceeds the amount of net privilege tax paid by the licensed | 23 | | owner to the Board in the then current State fiscal year. A | 24 | | licensed owner's net privilege tax obligation due for the | 25 | | balance of the State fiscal year shall be reduced up to the | 26 | | total of the amount paid by the licensed owner in its June 15 |
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| 1 | | reconciliation payment. The obligation imposed by this | 2 | | subsection (a-15) is binding on any person, firm, corporation, | 3 | | or other entity that acquires an ownership interest in any | 4 | | such owners license. The obligation imposed under this | 5 | | subsection (a-15) terminates on the earliest of: (i) July 1, | 6 | | 2007, (ii) the first day after August 23, 2005 (the effective | 7 | | date of Public Act 94-673) that riverboat gambling operations | 8 | | are conducted pursuant to a dormant license, (iii) the first | 9 | | day that riverboat gambling operations are conducted under the | 10 | | authority of an owners license that is in addition to the 10 | 11 | | owners licenses initially authorized under this Act, or (iv) | 12 | | the first day that a licensee under the Illinois Horse Racing | 13 | | Act of 1975 conducts gaming operations with slot machines or | 14 | | other electronic gaming devices. The Board must reduce the | 15 | | obligation imposed under this subsection (a-15) by an amount | 16 | | the Board deems reasonable for any of the following reasons: | 17 | | (A) an act or acts of God, (B) an act of bioterrorism or | 18 | | terrorism or a bioterrorism or terrorism threat that was | 19 | | investigated by a law enforcement agency, or (C) a condition | 20 | | beyond the control of the owners licensee that does not result | 21 | | from any act or omission by the owners licensee or any of its | 22 | | agents and that poses a hazardous threat to the health and | 23 | | safety of patrons. If an owners licensee pays an amount in | 24 | | excess of its liability under this Section, the Board shall | 25 | | apply the overpayment to future payments required under this | 26 | | Section. |
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| 1 | | For purposes of this subsection (a-15): | 2 | | "Act of God" means an incident caused by the operation of | 3 | | an extraordinary force that cannot be foreseen, that cannot be | 4 | | avoided by the exercise of due care, and for which no person | 5 | | can be held liable. | 6 | | "Base amount" means the following: | 7 | | For a riverboat in Alton, $31,000,000. | 8 | | For a riverboat in East Peoria, $43,000,000. | 9 | | For the Empress riverboat in Joliet, $86,000,000. | 10 | | For a riverboat in Metropolis, $45,000,000. | 11 | | For the Harrah's riverboat in Joliet, $114,000,000. | 12 | | For a riverboat in Aurora, $86,000,000. | 13 | | For a riverboat in East St. Louis, $48,500,000. | 14 | | For a riverboat in Elgin, $198,000,000. | 15 | | "Dormant license" has the meaning ascribed to it in | 16 | | subsection (a-3). | 17 | | "Net privilege tax" means all privilege taxes paid by a | 18 | | licensed owner to the Board under this Section, less all | 19 | | payments made from the State Gaming Fund pursuant to | 20 | | subsection (b) of this Section. | 21 | | The changes made to this subsection (a-15) by Public Act | 22 | | 94-839 are intended to restate and clarify the intent of | 23 | | Public Act 94-673 with respect to the amount of the payments | 24 | | required to be made under this subsection by an owners | 25 | | licensee to the Board. | 26 | | (b) 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 adjusted gross receipts generated by a | 3 | | riverboat or a casino, other than a riverboat or casino | 4 | | designated in paragraph (1), (3), or (4) of subsection (e-5) | 5 | | of Section 7, shall be paid monthly, subject to appropriation | 6 | | by the General Assembly, to the unit of local government in | 7 | | which the casino is located or that is designated as the home | 8 | | dock of the riverboat. Notwithstanding anything to the | 9 | | contrary, beginning on the first day that an owners licensee | 10 | | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | 11 | | (e-5) of Section 7 conducts gambling operations, either in a | 12 | | temporary facility or a permanent facility, and for 2 years | 13 | | thereafter, a unit of local government designated as the home | 14 | | dock of a riverboat whose license was issued before January 1, | 15 | | 2019, other than a riverboat conducting gambling operations in | 16 | | the City of East St. Louis, shall not receive less under this | 17 | | subsection (b) than the amount the unit of local government | 18 | | received under this subsection (b) in calendar year 2018. | 19 | | Notwithstanding anything to the contrary and because the City | 20 | | of East St. Louis is a financially distressed city, beginning | 21 | | on the first day that an owners licensee under paragraph (1), | 22 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | 23 | | conducts gambling operations, either in a temporary facility | 24 | | or a permanent facility, and for 10 years thereafter, a unit of | 25 | | local government designated as the home dock of a riverboat | 26 | | conducting gambling operations in the City of East St. Louis |
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| 1 | | shall not receive less under this subsection (b) than the | 2 | | amount the unit of local government received under this | 3 | | subsection (b) in calendar year 2018. | 4 | | From the tax revenue deposited in the State Gaming Fund | 5 | | pursuant to riverboat or casino gambling operations conducted | 6 | | by a licensed manager on behalf of the State, an amount equal | 7 | | to 5% of adjusted gross receipts generated pursuant to those | 8 | | riverboat or casino gambling operations shall be paid monthly, | 9 | | subject to appropriation by the General Assembly, to the unit | 10 | | of local government that is designated as the home dock of the | 11 | | riverboat upon which those riverboat gambling operations are | 12 | | conducted or in which the casino is located. | 13 | | 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 the adjusted gross receipts generated by | 16 | | a riverboat designated in paragraph (3) of subsection (e-5) of | 17 | | Section 7 shall be divided and remitted monthly, subject to | 18 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, | 19 | | 15% to North Chicago, and 5% to Lake County. | 20 | | From the tax revenue from riverboat or casino gambling | 21 | | deposited in the State Gaming Fund under this Section, an | 22 | | amount equal to 5% of the adjusted gross receipts generated by | 23 | | a riverboat designated in paragraph (4) of subsection (e-5) of | 24 | | Section 7 shall be remitted monthly, subject to appropriation, | 25 | | as follows: 70% to the City of Rockford, 5% to the City of | 26 | | Loves Park, 5% to the Village of Machesney, and 20% to |
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| 1 | | Winnebago County. | 2 | | From the tax revenue from riverboat or casino gambling | 3 | | deposited in the State Gaming Fund under this Section, an | 4 | | amount equal to 5% of the adjusted gross receipts generated by | 5 | | a riverboat designated in paragraph (5) of subsection (e-5) of | 6 | | Section 7 shall be remitted monthly, subject to appropriation, | 7 | | as follows: 2% to the unit of local government in which the | 8 | | riverboat or casino is located, and 3% shall be distributed: | 9 | | (A) in accordance with a regional capital development plan | 10 | | entered into by the following communities: Village of Beecher, | 11 | | City of Blue Island, Village of Burnham, City of Calumet City, | 12 | | Village of Calumet Park, City of Chicago Heights, City of | 13 | | Country Club Hills, Village of Crestwood, Village of Crete, | 14 | | Village of Dixmoor, Village of Dolton, Village of East Hazel | 15 | | Crest, Village of Flossmoor, Village of Ford Heights, Village | 16 | | of Glenwood, City of Harvey, Village of Hazel Crest, Village | 17 | | of Homewood, Village of Lansing, Village of Lynwood, City of | 18 | | Markham, Village of Matteson, Village of Midlothian, Village | 19 | | of Monee, City of Oak Forest, Village of Olympia Fields, | 20 | | Village of Orland Hills, Village of Orland Park, City of Palos | 21 | | Heights, Village of Park Forest, Village of Phoenix, Village | 22 | | of Posen, Village of Richton Park, Village of Riverdale, | 23 | | Village of Robbins, Village of Sauk Village, Village of South | 24 | | Chicago Heights, Village of South Holland, Village of Steger, | 25 | | Village of Thornton, Village of Tinley Park, Village of | 26 | | University Park, and Village of Worth; or (B) if no regional |
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| 1 | | capital development plan exists, equally among the communities | 2 | | listed in item (A) to be used for capital expenditures or | 3 | | public pension payments, or both. | 4 | | Units of local government may refund any portion of the | 5 | | payment that they receive pursuant to this subsection (b) to | 6 | | the riverboat or casino. | 7 | | (b-4) Beginning on the first day a the licensee under | 8 | | paragraph (5) of subsection (e-5) of Section 7 conducts | 9 | | gambling operations or 30 days after the effective date of | 10 | | this Amendatory Act of the 103rd General Assembly, whichever | 11 | | is sooner , either in a temporary facility or a permanent | 12 | | facility, and ending on July 31, 2042, from the tax revenue | 13 | | deposited in the State Gaming Fund under this Section, | 14 | | $5,000,000 shall be paid annually, subject to appropriation, | 15 | | to the host municipality of that owners licensee of a license | 16 | | issued or re-issued pursuant to Section 7.1 of this Act before | 17 | | January 1, 2012. Payments received by the host municipality | 18 | | pursuant to this subsection (b-4) may not be shared with any | 19 | | other unit of local government. | 20 | | (b-5) Beginning on June 28, 2019 (the effective date of | 21 | | Public Act 101-31), from the tax revenue deposited in the | 22 | | State Gaming Fund under this Section, an amount equal to 3% of | 23 | | adjusted gross receipts generated by each organization gaming | 24 | | facility located outside Madison County shall be paid monthly, | 25 | | subject to appropriation by the General Assembly, to a | 26 | | municipality other than the Village of Stickney in which each |
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| 1 | | organization gaming facility is located or, if the | 2 | | organization gaming facility is not located within a | 3 | | municipality, to the county in which the organization gaming | 4 | | facility is located, except as otherwise provided in this | 5 | | Section. From the tax revenue deposited in the State Gaming | 6 | | Fund under this Section, an amount equal to 3% of adjusted | 7 | | gross receipts generated by an organization gaming facility | 8 | | located in the Village of Stickney shall be paid monthly, | 9 | | subject to appropriation by the General Assembly, as follows: | 10 | | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | 11 | | to the Town of Cicero, and 20% to the Stickney Public Health | 12 | | District. | 13 | | From the tax revenue deposited in the State Gaming Fund | 14 | | under this Section, an amount equal to 5% of adjusted gross | 15 | | receipts generated by an organization gaming facility located | 16 | | in the City of Collinsville shall be paid monthly, subject to | 17 | | appropriation by the General Assembly, as follows: 30% to the | 18 | | City of Alton, 30% to the City of East St. Louis, and 40% to | 19 | | the City of Collinsville. | 20 | | Municipalities and counties may refund any portion of the | 21 | | payment that they receive pursuant to this subsection (b-5) to | 22 | | the organization gaming facility. | 23 | | (b-6) Beginning on June 28, 2019 (the effective date of | 24 | | Public Act 101-31), from the tax revenue deposited in the | 25 | | State Gaming Fund under this Section, an amount equal to 2% of | 26 | | adjusted gross receipts generated by an organization gaming |
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| 1 | | facility located outside Madison County shall be paid monthly, | 2 | | subject to appropriation by the General Assembly, to the | 3 | | county in which the organization gaming facility is located | 4 | | for the purposes of its criminal justice system or health care | 5 | | system. | 6 | | Counties may refund any portion of the payment that they | 7 | | receive pursuant to this subsection (b-6) to the organization | 8 | | gaming facility. | 9 | | (b-7) From the tax revenue from the organization gaming | 10 | | licensee located in one of the following townships of Cook | 11 | | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | 12 | | Worth, an amount equal to 5% of the adjusted gross receipts | 13 | | generated by that organization gaming licensee shall be | 14 | | remitted monthly, subject to appropriation, as follows: 2% to | 15 | | the unit of local government in which the organization gaming | 16 | | licensee is located, and 3% shall be distributed: (A) in | 17 | | accordance with a regional capital development plan entered | 18 | | into by the following communities: Village of Beecher, City of | 19 | | Blue Island, Village of Burnham, City of Calumet City, Village | 20 | | of Calumet Park, City of Chicago Heights, City of Country Club | 21 | | Hills, Village of Crestwood, Village of Crete, Village of | 22 | | Dixmoor, Village of Dolton, Village of East Hazel Crest, | 23 | | Village of Flossmoor, Village of Ford Heights, Village of | 24 | | Glenwood, City of Harvey, Village of Hazel Crest, Village of | 25 | | Homewood, Village of Lansing, Village of Lynwood, City of | 26 | | Markham, Village of Matteson, Village of Midlothian, Village |
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| 1 | | of Monee, City of Oak Forest, Village of Olympia Fields, | 2 | | Village of Orland Hills, Village of Orland Park, City of Palos | 3 | | Heights, Village of Park Forest, Village of Phoenix, Village | 4 | | of Posen, Village of Richton Park, Village of Riverdale, | 5 | | Village of Robbins, Village of Sauk Village, Village of South | 6 | | Chicago Heights, Village of South Holland, Village of Steger, | 7 | | Village of Thornton, Village of Tinley Park, Village of | 8 | | University Park, and Village of Worth; or (B) if no regional | 9 | | capital development plan exists, equally among the communities | 10 | | listed in item (A) to be used for capital expenditures or | 11 | | public pension payments, or both. | 12 | | (b-8) In lieu of the payments under subsection (b) of this | 13 | | Section, from the tax revenue deposited in the State Gaming | 14 | | Fund pursuant to riverboat or casino gambling operations | 15 | | conducted by an owners licensee under paragraph (1) of | 16 | | subsection (e-5) of Section 7, an amount equal to the tax | 17 | | revenue generated from the privilege tax imposed by paragraph | 18 | | (2) of subsection (a-5) that is to be paid to the City of | 19 | | Chicago shall be paid monthly, subject to appropriation by the | 20 | | General Assembly, as follows: (1) an amount equal to 0.5% of | 21 | | the annual adjusted gross receipts generated by the owners | 22 | | licensee under paragraph (1) of subsection (e-5) of Section 7 | 23 | | to the home rule county in which the owners licensee is located | 24 | | for the purpose of enhancing the county's criminal justice | 25 | | system; and (2) the balance to the City of Chicago and shall be | 26 | | expended or obligated by the City of Chicago for pension |
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| 1 | | payments in accordance with Public Act 99-506. | 2 | | (c) Appropriations, as approved by the General Assembly, | 3 | | may be made from the State Gaming Fund to the Board (i) for the | 4 | | administration and enforcement of this Act and the Video | 5 | | Gaming Act, (ii) for distribution to the Illinois State Police | 6 | | and to the Department of Revenue for the enforcement of this | 7 | | Act and the Video Gaming Act, and (iii) to the Department of | 8 | | Human Services for the administration of programs to treat | 9 | | problem gambling, including problem gambling from sports | 10 | | wagering. The Board's annual appropriations request must | 11 | | separately state its funding needs for the regulation of | 12 | | gaming authorized under Section 7.7, riverboat gaming, casino | 13 | | gaming, video gaming, and sports wagering. | 14 | | (c-2) An amount equal to 2% of the adjusted gross receipts | 15 | | generated by an organization gaming facility located within a | 16 | | home rule county with a population of over 3,000,000 | 17 | | inhabitants shall be paid, subject to appropriation from the | 18 | | General Assembly, from the State Gaming Fund to the home rule | 19 | | county in which the organization gaming licensee is located | 20 | | for the purpose of enhancing the county's criminal justice | 21 | | system. | 22 | | (c-3) Appropriations, as approved by the General Assembly, | 23 | | may be made from the tax revenue deposited into the State | 24 | | Gaming Fund from organization gaming licensees pursuant to | 25 | | this Section for the administration and enforcement of this | 26 | | Act. |
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| 1 | | (c-4) After payments required under subsections (b), | 2 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | 3 | | the tax revenue from organization gaming licensees deposited | 4 | | into the State Gaming Fund under this Section, all remaining | 5 | | amounts from organization gaming licensees shall be | 6 | | transferred into the Capital Projects Fund. | 7 | | (c-5) (Blank). | 8 | | (c-10) Each year the General Assembly shall appropriate | 9 | | from the General Revenue Fund to the Education Assistance Fund | 10 | | an amount equal to the amount paid into the Horse Racing Equity | 11 | | Fund pursuant to subsection (c-5) in the prior calendar year. | 12 | | (c-15) After the payments required under subsections (b), | 13 | | (c), and (c-5) have been made, an amount equal to 2% of the | 14 | | adjusted gross receipts of (1) an owners licensee that | 15 | | relocates pursuant to Section 11.2, (2) an owners licensee | 16 | | conducting riverboat gambling operations pursuant to an owners | 17 | | license that is initially issued after June 25, 1999, or (3) | 18 | | the first riverboat gambling operations conducted by a | 19 | | licensed manager on behalf of the State under Section 7.3, | 20 | | whichever comes first, shall be paid, subject to appropriation | 21 | | from the General Assembly, from the State Gaming Fund to each | 22 | | home rule county with a population of over 3,000,000 | 23 | | inhabitants for the purpose of enhancing the county's criminal | 24 | | justice system. | 25 | | (c-20) Each year the General Assembly shall appropriate | 26 | | from the General Revenue Fund to the Education Assistance Fund |
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| 1 | | an amount equal to the amount paid to each home rule county | 2 | | with a population of over 3,000,000 inhabitants pursuant to | 3 | | subsection (c-15) in the prior calendar year. | 4 | | (c-21) After the payments required under subsections (b), | 5 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | 6 | | been made, an amount equal to 0.5% of the adjusted gross | 7 | | receipts generated by the owners licensee under paragraph (1) | 8 | | of subsection (e-5) of Section 7 shall be paid monthly, | 9 | | subject to appropriation from the General Assembly, from the | 10 | | State Gaming Fund to the home rule county in which the owners | 11 | | licensee is located for the purpose of enhancing the county's | 12 | | criminal justice system. | 13 | | (c-22) After the payments required under subsections (b), | 14 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | 15 | | (c-21) have been made, an amount equal to 2% of the adjusted | 16 | | gross receipts generated by the owners licensee under | 17 | | paragraph (5) of subsection (e-5) of Section 7 shall be paid, | 18 | | subject to appropriation from the General Assembly, from the | 19 | | State Gaming Fund to the home rule county in which the owners | 20 | | licensee is located for the purpose of enhancing the county's | 21 | | criminal justice system. | 22 | | (c-25) From July 1, 2013 and each July 1 thereafter | 23 | | through July 1, 2019, $1,600,000 shall be transferred from the | 24 | | State Gaming Fund to the Chicago State University Education | 25 | | Improvement Fund. | 26 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 |
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| 1 | | shall be transferred from the State Gaming Fund to the Chicago | 2 | | State University Education Improvement Fund. | 3 | | (c-30) On July 1, 2013 or as soon as possible thereafter, | 4 | | $92,000,000 shall be transferred from the State Gaming Fund to | 5 | | the School Infrastructure Fund and $23,000,000 shall be | 6 | | transferred from the State Gaming Fund to the Horse Racing | 7 | | Equity Fund. | 8 | | (c-35) Beginning on July 1, 2013, in addition to any | 9 | | amount transferred under subsection (c-30) of this Section, | 10 | | $5,530,000 shall be transferred monthly from the State Gaming | 11 | | Fund to the School Infrastructure Fund. | 12 | | (d) From time to time, through June 30, 2021, the Board | 13 | | shall transfer the remainder of the funds generated by this | 14 | | Act into the Education Assistance Fund. | 15 | | (d-5) Beginning on July 1, 2021, on the last day of each | 16 | | month, or as soon thereafter as possible, after all the | 17 | | required expenditures, distributions, and transfers have been | 18 | | made from the State Gaming Fund for the month pursuant to | 19 | | subsections (b) through (c-35), at the direction of the Board, | 20 | | the Comptroller shall direct and the Treasurer shall transfer | 21 | | $22,500,000, along with any deficiencies in such amounts from | 22 | | prior months in the same fiscal year, from the State Gaming | 23 | | Fund to the Education Assistance Fund; then, at the direction | 24 | | of the Board, the Comptroller shall direct and the Treasurer | 25 | | shall transfer the remainder of the funds generated by this | 26 | | Act, if any, from the State Gaming Fund to the Capital Projects |
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| 1 | | Fund. | 2 | | (e) Nothing in this Act shall prohibit the unit of local | 3 | | government designated as the home dock of the riverboat from | 4 | | entering into agreements with other units of local government | 5 | | in this State or in other states to share its portion of the | 6 | | tax revenue. | 7 | | (f) To the extent practicable, the Board shall administer | 8 | | and collect the wagering taxes imposed by this Section in a | 9 | | manner consistent with the provisions of Sections 4, 5, 5a, | 10 | | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of | 11 | | the Retailers' Occupation Tax Act and Section 3-7 of the | 12 | | Uniform Penalty and Interest Act. | 13 | | (Source: P.A. 102-16, eff. 6-17-21; 102-538, eff. 8-20-21; | 14 | | 102-689, eff. 12-17-21; 102-699, eff. 4-19-22; 103-8, eff. | 15 | | 6-7-23.) | 16 | | Section 99. Effective date. This Act takes effect upon | 17 | | becoming law.". |
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