Full Text of SB1986 096th General Assembly
SB1986 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 SB1986
Introduced 2/20/2009, by Sen. John M. Sullivan SYNOPSIS AS INTRODUCED: |
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230 ILCS 10/7 |
from Ch. 120, par. 2407 |
230 ILCS 10/13 |
from Ch. 120, par. 2413 |
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Amends the Riverboat Gambling Act. Removes language ending the obligation of owners licensees to make certain payments of 3% of adjusted gross receipts (the impact fee) upon the meeting of specified conditions. Removes language providing for the payment of 15% of the adjusted gross receipts of specified owners licensees from the State Gaming Fund to the Horse Racing Equity Trust Fund and other related provisions.
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A BILL FOR
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SB1986 |
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LRB096 07596 AMC 17692 b |
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| AN ACT concerning gaming.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Riverboat Gambling Act is amended by | 5 |
| changing Sections 7 and 13 as follows:
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| (230 ILCS 10/7) (from Ch. 120, par. 2407)
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| Sec. 7. Owners Licenses.
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| (a) The Board shall issue owners licenses to persons, firms | 9 |
| or
corporations which apply for such licenses upon payment to | 10 |
| the Board of the
non-refundable license fee set by the Board, | 11 |
| upon payment of a $25,000
license fee for the first year of | 12 |
| operation and a $5,000 license fee for
each succeeding year and | 13 |
| upon a determination by the Board that the
applicant is | 14 |
| eligible for an owners license pursuant to this Act and the
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| rules of the Board. Beginning December 15, 2008 (the effective | 16 |
| date of Public Act 95-1008) From the effective date of this | 17 |
| amendatory Act of the 95th General Assembly until (i) 3 years | 18 |
| after the effective date of this amendatory Act of the 95th | 19 |
| General Assembly, (ii) the date any organization licensee | 20 |
| begins to operate a slot machine or video game of chance under | 21 |
| the Illinois Horse Racing Act of 1975 or this Act, (iii) the | 22 |
| date that payments begin under subsection (c-5) of Section 13 | 23 |
| of the Act, or (iv) the wagering tax imposed under Section 13 |
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| of this Act is increased by law to reflect a tax rate that is at | 2 |
| least as stringent or more stringent than the tax rate | 3 |
| contained in subsection (a-3) of Section 13, whichever occurs | 4 |
| first , as a condition of licensure and as an alternative source | 5 |
| of payment for those funds payable under subsection (c-5) of | 6 |
| Section 13 of the Riverboat Gambling Act, any owners licensee | 7 |
| that holds or receives its owners license on or after the | 8 |
| effective date of this amendatory Act of the 94th General | 9 |
| Assembly, other than an owners licensee operating a riverboat | 10 |
| with adjusted gross receipts in calendar year 2004 of less than | 11 |
| $200,000,000, must pay into the Horse Racing Equity Trust Fund, | 12 |
| in addition to any other payments required under this Act, an | 13 |
| amount equal to 3% of the adjusted gross receipts received by | 14 |
| the owners licensee. The payments required under this Section | 15 |
| shall be made by the owners licensee to the State Treasurer no | 16 |
| later than 3:00 o'clock p.m. of the day after the day when the | 17 |
| adjusted gross receipts were received by the owners licensee. A | 18 |
| person, firm or corporation is ineligible to receive
an owners | 19 |
| license if:
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| (1) the person has been convicted of a felony under the | 21 |
| laws of this
State, any other state, or the United States;
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| (2) the person has been convicted of any violation of | 23 |
| Article 28 of the
Criminal Code of 1961, or substantially | 24 |
| similar laws of any other jurisdiction;
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| (3) the person has submitted an application for a | 26 |
| license under this
Act which contains false information;
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| (4) the person is
a member of the Board;
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| (5) a person defined in (1), (2), (3) or (4) is an | 3 |
| officer, director or
managerial employee of the firm or | 4 |
| corporation;
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| (6) the firm or corporation employs a person defined in | 6 |
| (1), (2), (3) or
(4) who participates in the management or | 7 |
| operation of gambling operations
authorized under this | 8 |
| Act;
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| (7) (blank); or
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| (8) a license of the person, firm or corporation issued | 11 |
| under
this Act, or a license to own or operate gambling | 12 |
| facilities
in any other jurisdiction, has been revoked.
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| The Board is expressly prohibited from making changes to | 14 |
| the requirement that licensees make payment into the Horse | 15 |
| Racing Equity Trust Fund without the express authority of the | 16 |
| Illinois General Assembly and making any other rule to | 17 |
| implement or interpret this amendatory Act of the 95th General | 18 |
| Assembly. For the purposes of this paragraph, "rules" is given | 19 |
| the meaning given to that term in Section 1-70 of the Illinois | 20 |
| Administrative Procedure Act. | 21 |
| (b) In determining whether to grant an owners license to an | 22 |
| applicant, the
Board shall consider:
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| (1) the character, reputation, experience and | 24 |
| financial integrity of the
applicants and of any other or | 25 |
| separate person that either:
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| (A) controls, directly or indirectly, such |
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| applicant, or
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| (B) is controlled, directly or indirectly, by such | 3 |
| applicant or by a
person which controls, directly or | 4 |
| indirectly, such applicant;
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| (2) the facilities or proposed facilities for the | 6 |
| conduct of riverboat
gambling;
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| (3) the highest prospective total revenue to be derived | 8 |
| by the State
from the conduct of riverboat gambling;
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| (4) the extent to which the ownership of the applicant | 10 |
| reflects the
diversity of the State by including minority | 11 |
| persons and females
and the good faith affirmative action | 12 |
| plan of
each applicant to recruit, train and upgrade | 13 |
| minority persons and females in all employment | 14 |
| classifications;
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| (5) the financial ability of the applicant to purchase | 16 |
| and maintain
adequate liability and casualty insurance;
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| (6) whether the applicant has adequate capitalization | 18 |
| to provide and
maintain, for the duration of a license, a | 19 |
| riverboat;
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| (7) the extent to which the applicant exceeds or meets | 21 |
| other standards
for the issuance of an owners license which | 22 |
| the Board may adopt by rule;
and
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| (8) The amount of the applicant's license bid.
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| (c) Each owners license shall specify the place where | 25 |
| riverboats shall
operate and dock.
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| (d) Each applicant shall submit with his application, on |
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| forms
provided by the Board, 2 sets of his fingerprints.
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| (e) The Board may issue up to 10 licenses authorizing the | 3 |
| holders of such
licenses to own riverboats. In the application | 4 |
| for an owners license, the
applicant shall state the dock at | 5 |
| which the riverboat is based and the water
on which the | 6 |
| riverboat will be located. The Board shall issue 5 licenses to
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| become effective not earlier than January 1, 1991. Three of | 8 |
| such licenses
shall authorize riverboat gambling on the | 9 |
| Mississippi River, or, with approval
by the municipality in | 10 |
| which the
riverboat was docked on August 7, 2003 and with Board | 11 |
| approval, be authorized to relocate to a new location,
in a
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| municipality that (1) borders on the Mississippi River or is | 13 |
| within 5
miles of the city limits of a municipality that | 14 |
| borders on the Mississippi
River and (2), on August 7, 2003, | 15 |
| had a riverboat conducting riverboat gambling operations | 16 |
| pursuant to
a license issued under this Act; one of which shall | 17 |
| authorize riverboat
gambling from a home dock in the city of | 18 |
| East St. Louis. One other license
shall
authorize riverboat | 19 |
| gambling on
the Illinois River south of Marshall County. The | 20 |
| Board shall issue one
additional license to become effective | 21 |
| not earlier than March 1, 1992, which
shall authorize riverboat | 22 |
| gambling on the Des Plaines River in Will County.
The Board may | 23 |
| issue 4 additional licenses to become effective not
earlier | 24 |
| than
March 1, 1992. In determining the water upon which | 25 |
| riverboats will operate,
the Board shall consider the economic | 26 |
| benefit which riverboat gambling confers
on the State, and |
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| shall seek to assure that all regions of the State share
in the | 2 |
| economic benefits of riverboat gambling.
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| In granting all licenses, the Board may give favorable | 4 |
| consideration to
economically depressed areas of the State, to | 5 |
| applicants presenting plans
which provide for significant | 6 |
| economic development over a large geographic
area, and to | 7 |
| applicants who currently operate non-gambling riverboats in
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| Illinois.
The Board shall review all applications for owners | 9 |
| licenses,
and shall inform each applicant of the Board's | 10 |
| decision.
The Board may grant an owners license to an
applicant | 11 |
| that has not submitted the highest license bid, but if it does | 12 |
| not
select the highest bidder, the Board shall issue a written | 13 |
| decision explaining
why another
applicant was selected and | 14 |
| identifying the factors set forth in this Section
that favored | 15 |
| the winning bidder.
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| In addition to any other revocation powers granted to the | 17 |
| Board under this
Act,
the Board may revoke the owners license | 18 |
| of a licensee which fails
to begin conducting gambling within | 19 |
| 15 months
of receipt of the
Board's approval of the application | 20 |
| if the Board determines that license
revocation is in the best | 21 |
| interests of the State.
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| (f) The first 10 owners licenses issued under this Act | 23 |
| shall permit the
holder to own up to 2 riverboats and equipment | 24 |
| thereon
for a period of 3 years after the effective date of the | 25 |
| license. Holders of
the first 10 owners licenses must pay the | 26 |
| annual license fee for each of
the 3
years during which they |
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| are authorized to own riverboats.
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| (g) Upon the termination, expiration, or revocation of each | 3 |
| of the first
10 licenses, which shall be issued for a 3 year | 4 |
| period, all licenses are
renewable annually upon payment of the | 5 |
| fee and a determination by the Board
that the licensee | 6 |
| continues to meet all of the requirements of this Act and the
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| Board's rules.
However, for licenses renewed on or after May 1, | 8 |
| 1998, renewal shall be
for a period of 4 years, unless the | 9 |
| Board sets a shorter period.
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| (h) An owners license shall entitle the licensee to own up | 11 |
| to 2
riverboats. A licensee shall limit the number of gambling | 12 |
| participants to
1,200 for any such owners license.
A licensee | 13 |
| may operate both of its riverboats concurrently, provided that | 14 |
| the
total number of gambling participants on both riverboats | 15 |
| does not exceed
1,200. Riverboats licensed to operate on the
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| Mississippi River and the Illinois River south of Marshall | 17 |
| County shall
have an authorized capacity of at least 500 | 18 |
| persons. Any other riverboat
licensed under this Act shall have | 19 |
| an authorized capacity of at least 400
persons.
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| (i) A licensed owner is authorized to apply to the Board | 21 |
| for and, if
approved therefor, to receive all licenses from the | 22 |
| Board necessary for the
operation of a riverboat, including a | 23 |
| liquor license, a license
to prepare and serve food for human | 24 |
| consumption, and other necessary
licenses. All use, occupation | 25 |
| and excise taxes which apply to the sale of
food and beverages | 26 |
| in this State and all taxes imposed on the sale or use
of |
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| tangible personal property apply to such sales aboard the | 2 |
| riverboat.
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| (j) The Board may issue or re-issue a license authorizing a | 4 |
| riverboat to
dock
in a municipality or approve a relocation | 5 |
| under Section 11.2 only if, prior
to the issuance or | 6 |
| re-issuance of
the license or approval, the governing body of | 7 |
| the municipality in which
the riverboat will dock has by a | 8 |
| majority vote approved the docking of
riverboats in the | 9 |
| municipality. The Board may issue or re-issue a license
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| authorizing a
riverboat to dock in areas of a county outside | 11 |
| any municipality or approve a
relocation under Section 11.2 | 12 |
| only if, prior to the issuance or re-issuance
of the license
or | 13 |
| approval, the
governing body of the county has by a majority | 14 |
| vote approved of the docking of
riverboats within such areas.
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| (Source: P.A. 94-667, eff. 8-23-05; 94-804, eff. 5-26-06; | 16 |
| 95-1008, eff. 12-15-08.)
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| (230 ILCS 10/13) (from Ch. 120, par. 2413)
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| Sec. 13. Wagering tax; rate; distribution.
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| (a) Until January 1, 1998, a tax is imposed on the adjusted | 20 |
| gross
receipts received from gambling games authorized under | 21 |
| this Act at the rate of
20%.
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| (a-1) From January 1, 1998 until July 1, 2002, a privilege | 23 |
| tax is
imposed on persons engaged in the business of conducting | 24 |
| riverboat gambling
operations, based on the adjusted gross | 25 |
| receipts received by a licensed owner
from gambling games |
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| authorized under this Act at the following rates:
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| 15% of annual adjusted gross receipts up to and | 3 |
| including $25,000,000;
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| 20% of annual adjusted gross receipts in excess of | 5 |
| $25,000,000 but not
exceeding $50,000,000;
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| 25% of annual adjusted gross receipts in excess of | 7 |
| $50,000,000 but not
exceeding $75,000,000;
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| 30% of annual adjusted gross receipts in excess of | 9 |
| $75,000,000 but not
exceeding $100,000,000;
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| 35% of annual adjusted gross receipts in excess of | 11 |
| $100,000,000.
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| (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 13 |
| is imposed on
persons engaged in the business of conducting | 14 |
| riverboat gambling operations,
other than licensed managers | 15 |
| conducting riverboat gambling operations on behalf
of the | 16 |
| State, based on the adjusted gross receipts received by a | 17 |
| licensed
owner from gambling games authorized under this Act at | 18 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and | 20 |
| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 22 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 24 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 26 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 2 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 4 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 6 |
| $200,000,000.
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| (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 8 |
| persons engaged
in the business of conducting riverboat | 9 |
| gambling operations, other than
licensed managers conducting | 10 |
| riverboat gambling operations on behalf of the
State, based on | 11 |
| the adjusted gross receipts received by a licensed owner from
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| gambling games authorized under this Act at the following | 13 |
| rates:
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| 15% of annual adjusted gross receipts up to and | 15 |
| including $25,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 17 |
| $25,000,000 but not
exceeding $37,500,000;
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| 32.5% of annual adjusted gross receipts in excess of | 19 |
| $37,500,000 but not
exceeding $50,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 21 |
| $50,000,000 but not
exceeding $75,000,000;
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| 45% of annual adjusted gross receipts in excess of | 23 |
| $75,000,000 but not
exceeding $100,000,000;
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| 50% of annual adjusted gross receipts in excess of | 25 |
| $100,000,000 but not
exceeding $250,000,000;
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| 70% of annual adjusted gross receipts in excess of |
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| $250,000,000.
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| An amount equal to the amount of wagering taxes collected | 3 |
| under this
subsection (a-3) that are in addition to the amount | 4 |
| of wagering taxes that
would have been collected if the | 5 |
| wagering tax rates under subsection (a-2)
were in effect shall | 6 |
| be paid into the Common School Fund.
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| The privilege tax imposed under this subsection (a-3) shall | 8 |
| no longer be
imposed beginning on the earlier of (i) July 1, | 9 |
| 2005; (ii) the first date
after June 20, 2003 that riverboat | 10 |
| gambling operations are conducted
pursuant to a dormant | 11 |
| license; or (iii) the first day that riverboat gambling
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| operations are conducted under the authority of an owners | 13 |
| license that is in
addition to the 10 owners licenses initially | 14 |
| authorized under this Act.
For the purposes of this subsection | 15 |
| (a-3), the term "dormant license"
means an owners license that | 16 |
| is authorized by this Act under which no
riverboat gambling | 17 |
| operations are being conducted on June 20, 2003.
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| (a-4) Beginning on the first day on which the tax imposed | 19 |
| under
subsection (a-3) is no longer imposed, a privilege tax is | 20 |
| imposed on persons
engaged in the business of conducting | 21 |
| riverboat gambling operations, other
than licensed managers | 22 |
| conducting riverboat gambling operations on behalf of
the | 23 |
| State, based on the adjusted gross receipts received by a | 24 |
| licensed owner
from gambling games authorized under this Act at | 25 |
| the following rates:
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| 15% of annual adjusted gross receipts up to and |
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| including $25,000,000;
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| 22.5% of annual adjusted gross receipts in excess of | 3 |
| $25,000,000 but not
exceeding $50,000,000;
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| 27.5% of annual adjusted gross receipts in excess of | 5 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 7 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 9 |
| $100,000,000 but not
exceeding $150,000,000;
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| 45% of annual adjusted gross receipts in excess of | 11 |
| $150,000,000 but not
exceeding $200,000,000;
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| 50% of annual adjusted gross receipts in excess of | 13 |
| $200,000,000.
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| (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.
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| (a-10) The taxes imposed by this Section shall be paid by | 18 |
| the licensed
owner to the Board not later than 3:00 o'clock | 19 |
| p.m. of the day after the day
when the wagers were made.
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| (a-15) If the privilege tax imposed under subsection (a-3) | 21 |
| is no longer imposed pursuant to item (i) of the last paragraph | 22 |
| of subsection (a-3), then by June 15 of each year, each owners | 23 |
| licensee, other than an owners licensee that admitted 1,000,000 | 24 |
| persons or
fewer in calendar year 2004, must, in addition to | 25 |
| the payment of all amounts otherwise due under this Section, | 26 |
| pay to the Board a reconciliation payment in the amount, if |
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| any, by which the licensed owner's base amount exceeds the | 2 |
| amount of net privilege tax paid by the licensed owner to the | 3 |
| Board in the then current State fiscal year. A licensed owner's | 4 |
| net privilege tax obligation due for the balance of the State | 5 |
| fiscal year shall be reduced up to the total of the amount paid | 6 |
| by the licensed owner in its June 15 reconciliation payment. | 7 |
| The obligation imposed by this subsection (a-15) is binding on | 8 |
| any person, firm, corporation, or other entity that acquires an | 9 |
| ownership interest in any such owners license. The obligation | 10 |
| imposed under this subsection (a-15) terminates on the earliest | 11 |
| of: (i) July 1, 2007, (ii) the first day after the effective | 12 |
| date of this amendatory Act of the 94th General Assembly that | 13 |
| riverboat gambling operations are conducted pursuant to a | 14 |
| dormant license, (iii) the first day that riverboat gambling | 15 |
| operations are conducted under the authority of an owners | 16 |
| license that is in addition to the 10 owners licenses initially | 17 |
| authorized under this Act, or (iv) the first day that a | 18 |
| licensee under the Illinois Horse Racing Act of 1975 conducts | 19 |
| gaming operations with slot machines or other electronic gaming | 20 |
| devices. The Board must reduce the obligation imposed under | 21 |
| this subsection (a-15) by an amount the Board deems reasonable | 22 |
| for any of the following reasons: (A) an act or acts of God, | 23 |
| (B) an act of bioterrorism or terrorism or a bioterrorism or | 24 |
| terrorism threat that was investigated by a law enforcement | 25 |
| agency, or (C) a condition beyond the control of the owners | 26 |
| licensee that does not result from any act or omission by the |
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| owners licensee or any of its agents and that poses a hazardous | 2 |
| threat to the health and safety of patrons. If an owners | 3 |
| licensee pays an amount in excess of its liability under this | 4 |
| Section, the Board shall apply the overpayment to future | 5 |
| payments required under this Section. | 6 |
| For purposes of this subsection (a-15): | 7 |
| "Act of God" means an incident caused by the operation of | 8 |
| an extraordinary force that cannot be foreseen, that cannot be | 9 |
| avoided by the exercise of due care, and for which no person | 10 |
| can be held liable.
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| "Base amount" means the following: | 12 |
| For a riverboat in Alton, $31,000,000.
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| For a riverboat in East Peoria, $43,000,000.
| 14 |
| For the Empress riverboat in Joliet, $86,000,000.
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| For a riverboat in Metropolis, $45,000,000.
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| For the Harrah's riverboat in Joliet, $114,000,000.
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| For a riverboat in Aurora, $86,000,000.
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| For a riverboat in East St. Louis, $48,500,000.
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| For a riverboat in Elgin, $198,000,000.
| 20 |
| "Dormant license" has the meaning ascribed to it in | 21 |
| subsection (a-3).
| 22 |
| "Net privilege tax" means all privilege taxes paid by a | 23 |
| licensed owner to the Board under this Section, less all | 24 |
| payments made from the State Gaming Fund pursuant to subsection | 25 |
| (b) of this Section. | 26 |
| The changes made to this subsection (a-15) by Public Act |
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| 94-839 are intended to restate and clarify the intent of Public | 2 |
| Act 94-673 with respect to the amount of the payments required | 3 |
| to be made under this subsection by an owners licensee to the | 4 |
| Board.
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| (b) Until January 1, 1998, 25% of the tax revenue deposited | 6 |
| in the State
Gaming Fund under this Section shall be paid, | 7 |
| subject to appropriation by the
General Assembly, to the unit | 8 |
| of local government which is designated as the
home dock of the | 9 |
| riverboat. Beginning January 1, 1998, from the tax revenue
| 10 |
| deposited in the State Gaming Fund under this Section, an | 11 |
| amount equal to 5% of
adjusted gross receipts generated by a | 12 |
| riverboat shall be paid monthly, subject
to appropriation by | 13 |
| the General Assembly, to the unit of local government that
is | 14 |
| designated as the home dock of the riverboat. From the tax | 15 |
| revenue
deposited in the State Gaming Fund pursuant to | 16 |
| riverboat gambling operations
conducted by a licensed manager | 17 |
| on behalf of the State, an amount equal to 5%
of adjusted gross | 18 |
| receipts generated pursuant to those riverboat gambling
| 19 |
| operations shall be paid monthly,
subject to appropriation by | 20 |
| the General Assembly, to the unit of local
government that is | 21 |
| designated as the home dock of the riverboat upon which
those | 22 |
| riverboat gambling operations are conducted.
| 23 |
| (c) Appropriations, as approved by the General Assembly, | 24 |
| may be made
from the State Gaming Fund to the Department of | 25 |
| Revenue and the Department
of State Police for the | 26 |
| administration and enforcement of this Act, or to the
|
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| 1 |
| Department of Human Services for the administration of programs | 2 |
| to treat
problem gambling.
| 3 |
| (c-5) (Blank). Before May 26, 2006 (the effective date of | 4 |
| Public Act 94-804) and beginning on the effective date of this | 5 |
| amendatory Act of the 95th General Assembly, unless any | 6 |
| organization licensee under the Illinois Horse Racing Act of | 7 |
| 1975 begins to operate a slot machine or video game of chance | 8 |
| under the Illinois Horse Racing Act of 1975 or this Act, after | 9 |
| the payments required under subsections (b) and (c) have been
| 10 |
| made, an amount equal to 15% of the adjusted gross receipts of | 11 |
| (1) an owners
licensee that relocates pursuant to Section 11.2,
| 12 |
| (2) an owners licensee
conducting riverboat gambling | 13 |
| operations
pursuant to an
owners license that is initially | 14 |
| issued after June
25, 1999,
or (3) the first
riverboat gambling | 15 |
| operations conducted by a licensed manager on behalf of the
| 16 |
| State under Section 7.3,
whichever comes first, shall be paid | 17 |
| from the State
Gaming Fund into the Horse Racing Equity Fund.
| 18 |
| (c-10) (Blank). Each year the General Assembly shall | 19 |
| appropriate from the General
Revenue Fund to the Education | 20 |
| Assistance Fund an amount equal to the amount
paid into the | 21 |
| Horse Racing Equity Fund pursuant to subsection (c-5) in the
| 22 |
| prior calendar year.
| 23 |
| (c-15) After the payments required under subsections (b), | 24 |
| (c), and (c-5)
have been made, an amount equal to 2% of the | 25 |
| adjusted gross receipts of (1)
an owners licensee that | 26 |
| relocates pursuant to Section 11.2, (2) an owners
licensee |
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| 1 |
| conducting riverboat gambling operations pursuant to
an
owners | 2 |
| license that is initially issued after June 25, 1999,
or (3) | 3 |
| the first
riverboat gambling operations conducted by a licensed | 4 |
| manager on behalf of the
State under Section 7.3,
whichever | 5 |
| comes first, shall be paid, subject to appropriation
from the | 6 |
| General Assembly, from the State Gaming Fund to each home rule
| 7 |
| county with a population of over 3,000,000 inhabitants for the | 8 |
| purpose of
enhancing the county's criminal justice system.
| 9 |
| (c-20) Each year the General Assembly shall appropriate | 10 |
| from the General
Revenue Fund to the Education Assistance Fund | 11 |
| an amount equal to the amount
paid to each home rule county | 12 |
| with a population of over 3,000,000 inhabitants
pursuant to | 13 |
| subsection (c-15) in the prior calendar year.
| 14 |
| (c-25) After the payments required under subsections (b), | 15 |
| (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | 16 |
| the
adjusted gross receipts of (1) an owners licensee
that
| 17 |
| relocates pursuant to Section 11.2, (2) an
owners
licensee | 18 |
| conducting riverboat gambling operations pursuant to
an
owners | 19 |
| license
that is initially issued after June 25, 1999,
or (3) | 20 |
| the first
riverboat gambling operations conducted by a licensed | 21 |
| manager on behalf of the
State under Section 7.3,
whichever
| 22 |
| comes first,
shall be paid from the State
Gaming Fund to | 23 |
| Chicago State University.
| 24 |
| (d) From time to time, the
Board shall transfer the | 25 |
| remainder of the funds
generated by this Act into the Education
| 26 |
| Assistance Fund, created by Public Act 86-0018, of the State of |
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| Illinois.
| 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, 5b, | 10 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 11 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 12 |
| Penalty and Interest Act.
| 13 |
| (Source: P.A. 94-673, eff. 8-23-05; 94-804, eff. 5-26-06; | 14 |
| 94-839, eff. 6-6-06; 95-331, eff. 8-21-07; 95-1008, eff. | 15 |
| 12-15-08.)
|
|