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093_SB1606enr
SB1606 Enrolled LRB093 02990 LRD 03006 b
1 AN ACT in relation to gaming.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Riverboat Gambling Act is amended by
5 changing Sections 12 and 13 as follows:
6 (230 ILCS 10/12) (from Ch. 120, par. 2412)
7 Sec. 12. Admission tax; fees.
8 (a) A tax is hereby imposed upon admissions authorized
9 pursuant to this Act. Until July 1, 2002, the rate is $2 per
10 person admitted. Beginning July 1, 2002 and until July 1,
11 2003, the rate is $3 per person admitted. Beginning July 1,
12 2003, for a licensee that admitted 2,300,000 persons or fewer
13 in the previous calendar year, the rate is $4 per person
14 admitted and for a licensee that admitted more than 2,300,000
15 persons in the previous calendar year, the rate is $5 per
16 person admitted. This admission tax is imposed upon the
17 licensed owner conducting gambling.
18 (1) The admission tax shall be paid for each
19 admission.
20 (2) (Blank).
21 (3) The riverboat licensee may issue tax-free
22 passes to actual and necessary officials and employees of
23 the licensee or other persons actually working on the
24 riverboat.
25 (4) The number and issuance of tax-free passes is
26 subject to the rules of the Board, and a list of all
27 persons to whom the tax-free passes are issued shall be
28 filed with the Board.
29 (b) From the tax imposed under subsection (a), a
30 municipality shall receive from the State $1 for each person
31 embarking on a riverboat docked within the municipality, and
SB1606 Enrolled -2- LRB093 02990 LRD 03006 b
1 a county shall receive $1 for each person embarking on a
2 riverboat docked within the county but outside the boundaries
3 of any municipality. The municipality's or county's share
4 shall be collected by the Board on behalf of the State and
5 remitted quarterly by the State, subject to appropriation, to
6 the treasurer of the unit of local government for deposit in
7 the general fund.
8 (c) The licensed owner shall pay the entire admission
9 tax to the Board. Such payments shall be made daily.
10 Accompanying each payment shall be a return on forms provided
11 by the Board which shall include other information regarding
12 admissions as the Board may require. Failure to submit
13 either the payment or the return within the specified time
14 may result in suspension or revocation of the owners license.
15 (d) The Board shall administer and collect the admission
16 tax imposed by this Section, to the extent practicable, in a
17 manner consistent with the provisions of Sections 4, 5, 5a,
18 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
19 the Retailers' Occupation Tax Act and Section 3-7 of the
20 Uniform Penalty and Interest Act.
21 (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)
22 (230 ILCS 10/13) (from Ch. 120, par. 2413)
23 Sec. 13. Wagering tax; rate; distribution.
24 (a) Until January 1, 1998, a tax is imposed on the
25 adjusted gross receipts received from gambling games
26 authorized under this Act at the rate of 20%.
27 (a-1) From January 1, 1998 until July 1, 2002, a
28 privilege tax is imposed on persons engaged in the business
29 of conducting riverboat gambling operations, based on the
30 adjusted gross receipts received by a licensed owner from
31 gambling games authorized under this Act at the following
32 rates:
33 15% of annual adjusted gross receipts up to and
SB1606 Enrolled -3- LRB093 02990 LRD 03006 b
1 including $25,000,000;
2 20% of annual adjusted gross receipts in excess of
3 $25,000,000 but not exceeding $50,000,000;
4 25% of annual adjusted gross receipts in excess of
5 $50,000,000 but not exceeding $75,000,000;
6 30% of annual adjusted gross receipts in excess of
7 $75,000,000 but not exceeding $100,000,000;
8 35% of annual adjusted gross receipts in excess of
9 $100,000,000.
10 (a-2) FromBeginning July 1, 2002 until July 1, 2003, a
11 privilege tax is imposed on persons engaged in the business
12 of conducting riverboat gambling operations, based on the
13 adjusted gross receipts received by a licensed owner from
14 gambling games authorized under this Act at the following
15 rates:
16 15% of annual adjusted gross receipts up to and
17 including $25,000,000;
18 22.5% of annual adjusted gross receipts in excess of
19 $25,000,000 but not exceeding $50,000,000;
20 27.5% of annual adjusted gross receipts in excess of
21 $50,000,000 but not exceeding $75,000,000;
22 32.5% of annual adjusted gross receipts in excess of
23 $75,000,000 but not exceeding $100,000,000;
24 37.5% of annual adjusted gross receipts in excess of
25 $100,000,000 but not exceeding $150,000,000;
26 45% of annual adjusted gross receipts in excess of
27 $150,000,000 but not exceeding $200,000,000;
28 50% of annual adjusted gross receipts in excess of
29 $200,000,000.
30 (a-3) Beginning July 1, 2003, a privilege tax is imposed
31 on persons engaged in the business of conducting riverboat
32 gambling operations, based on the adjusted gross receipts
33 received by a licensed owner from gambling games authorized
34 under this Act at the following rates:
SB1606 Enrolled -4- LRB093 02990 LRD 03006 b
1 15% of annual adjusted gross receipts up to and
2 including $25,000,000;
3 27.5% of annual adjusted gross receipts in excess of
4 $25,000,000 but not exceeding $37,500,000;
5 32.5% of annual adjusted gross receipts in excess of
6 $37,500,000 but not exceeding $50,000,000;
7 37.5% of annual adjusted gross receipts in excess of
8 $50,000,000 but not exceeding $75,000,000;
9 45% of annual adjusted gross receipts in excess of
10 $75,000,000 but not exceeding $100,000,000;
11 50% of annual adjusted gross receipts in excess of
12 $100,000,000 but not exceeding $250,000,000;
13 70% of annual adjusted gross receipts in excess of
14 $250,000,000.
15 An amount equal to the amount of wagering taxes collected
16 under this subsection (a-3) that are in addition to the
17 amount of wagering taxes that would have been collected if
18 the wagering tax rates under subsection (a-2) were in effect
19 shall be paid into the Common School Fund.
20 The privilege tax imposed under this subsection (a-3)
21 shall no longer be imposed beginning on the earlier of (i)
22 July 1, 2005; (ii) the first date after the effective date of
23 this amendatory Act of the 93rd General Assembly that
24 riverboat gambling operations are conducted pursuant to a
25 dormant license; or (iii) the first day that riverboat
26 gambling operations are conducted under the authority of an
27 owners license that is in addition to the 10 owners licenses
28 initially authorized under this Act. For the purposes of this
29 subsection (a-3), the term "dormant license" means an owners
30 license that is authorized by this Act under which no
31 riverboat gambling operations are being conducted on the
32 effective date of this amendatory Act of the 93rd General
33 Assembly.
34 (a-4) Beginning on the first day on which the tax
SB1606 Enrolled -5- LRB093 02990 LRD 03006 b
1 imposed under subsection (a-3) is no longer imposed, a
2 privilege tax is imposed on persons engaged in the business
3 of conducting riverboat gambling operations, based on the
4 adjusted gross receipts received by a licensed owner from
5 gambling games authorized under this Act at the following
6 rates:
7 15% of annual adjusted gross receipts up to and
8 including $25,000,000;
9 22.5% of annual adjusted gross receipts in excess of
10 $25,000,000 but not exceeding $50,000,000;
11 27.5% of annual adjusted gross receipts in excess of
12 $50,000,000 but not exceeding $75,000,000;
13 32.5% of annual adjusted gross receipts in excess of
14 $75,000,000 but not exceeding $100,000,000;
15 37.5% of annual adjusted gross receipts in excess of
16 $100,000,000 but not exceeding $150,000,000;
17 45% of annual adjusted gross receipts in excess of
18 $150,000,000 but not exceeding $200,000,000;
19 50% of annual adjusted gross receipts in excess of
20 $200,000,000.
21 (a-10) The taxes imposed by this Section shall be paid
22 by the licensed owner to the Board not later than 3:00
23 o'clock p.m. of the day after the day when the wagers were
24 made.
25 (b) Until January 1, 1998, 25% of the tax revenue
26 deposited in the State Gaming Fund under this Section shall
27 be paid, subject to appropriation by the General Assembly, to
28 the unit of local government which is designated as the home
29 dock of the riverboat. Beginning January 1, 1998, from the
30 tax revenue deposited in the State Gaming Fund under this
31 Section, an amount equal to 5% of adjusted gross receipts
32 generated by a riverboat shall be paid monthly, subject to
33 appropriation by the General Assembly, to the unit of local
34 government that is designated as the home dock of the
SB1606 Enrolled -6- LRB093 02990 LRD 03006 b
1 riverboat.
2 (c) Appropriations, as approved by the General Assembly,
3 may be made from the State Gaming Fund to the Department of
4 Revenue and the Department of State Police for the
5 administration and enforcement of this Act, or to the
6 Department of Human Services for the administration of
7 programs to treat problem gambling.
8 (c-5) After the payments required under subsections (b)
9 and (c) have been made, an amount equal to 15% of the
10 adjusted gross receipts of a riverboat (1) that relocates
11 pursuant to Section 11.2, or (2) for which an owners license
12 is initially issued after the effective date of this
13 amendatory Act of 1999, whichever comes first, shall be paid
14 from the State Gaming Fund into the Horse Racing Equity Fund.
15 (c-10) Each year the General Assembly shall appropriate
16 from the General Revenue Fund to the Education Assistance
17 Fund an amount equal to the amount paid into the Horse Racing
18 Equity Fund pursuant to subsection (c-5) in the prior
19 calendar year.
20 (c-15) After the payments required under subsections
21 (b), (c), and (c-5) have been made, an amount equal to 2% of
22 the adjusted gross receipts of a riverboat (1) that relocates
23 pursuant to Section 11.2, or (2) for which an owners license
24 is initially issued after the effective date of this
25 amendatory Act of 1999, whichever comes first, shall be paid,
26 subject to appropriation from the General Assembly, from the
27 State Gaming Fund to each home rule county with a population
28 of over 3,000,000 inhabitants for the purpose of enhancing
29 the county's criminal justice system.
30 (c-20) Each year the General Assembly shall appropriate
31 from the General Revenue Fund to the Education Assistance
32 Fund an amount equal to the amount paid to each home rule
33 county with a population of over 3,000,000 inhabitants
34 pursuant to subsection (c-15) in the prior calendar year.
SB1606 Enrolled -7- LRB093 02990 LRD 03006 b
1 (c-25) After the payments required under subsections
2 (b), (c), (c-5) and (c-15) have been made, an amount equal to
3 2% of the adjusted gross receipts of a riverboat (1) that
4 relocates pursuant to Section 11.2, or (2) for which an
5 owners license is initially issued after the effective date
6 of this amendatory Act of 1999, whichever comes first, shall
7 be paid from the State Gaming Fund into the State
8 Universities Athletic Capital Improvement Fund.
9 (d) From time to time, the Board shall transfer the
10 remainder of the funds generated by this Act into the
11 Education Assistance Fund, created by Public Act 86-0018, of
12 the State of Illinois.
13 (e) Nothing in this Act shall prohibit the unit of local
14 government designated as the home dock of the riverboat from
15 entering into agreements with other units of local government
16 in this State or in other states to share its portion of the
17 tax revenue.
18 (f) To the extent practicable, the Board shall
19 administer and collect the wagering taxes imposed by this
20 Section in a manner consistent with the provisions of
21 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
22 6c, 8, 9, and 10 of the Retailers' Occupation Tax Act and
23 Section 3-7 of the Uniform Penalty and Interest Act.
24 (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)
25 Section 99. Effective date. This Act takes effect upon
26 becoming law.
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