Full Text of HB3899 101st General Assembly
HB3899 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB3899 Introduced 10/17/2019, by Rep. Anthony DeLuca - Lindsay Parkhurst SYNOPSIS AS INTRODUCED: |
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230 ILCS 10/13 | from Ch. 120, par. 2413 |
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Amends the Illinois Gambling Act. Makes changes to the municipalities to receive a percentage of adjusted gross receipts generated by a specified casino and standardbred racetrack in Cook County. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning gaming.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Gambling Act is amended by changing | 5 | | Section 13 as follows:
| 6 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| 7 | | Sec. 13. Wagering tax; rate; distribution.
| 8 | | (a) Until January 1, 1998, a tax is imposed on the adjusted | 9 | | gross
receipts received from gambling games authorized under | 10 | | this Act at the rate of
20%.
| 11 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege | 12 | | tax is
imposed on persons engaged in the business of conducting | 13 | | riverboat gambling
operations, based on the adjusted gross | 14 | | receipts received by a licensed owner
from gambling games | 15 | | authorized under this Act at the following rates:
| 16 | | 15% of annual adjusted gross receipts up to and | 17 | | including $25,000,000;
| 18 | | 20% of annual adjusted gross receipts in excess of | 19 | | $25,000,000 but not
exceeding $50,000,000;
| 20 | | 25% of annual adjusted gross receipts in excess of | 21 | | $50,000,000 but not
exceeding $75,000,000;
| 22 | | 30% of annual adjusted gross receipts in excess of | 23 | | $75,000,000 but not
exceeding $100,000,000;
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| 1 | | 35% of annual adjusted gross receipts in excess of | 2 | | $100,000,000.
| 3 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 4 | | is imposed on
persons engaged in the business of conducting | 5 | | riverboat gambling operations,
other than licensed managers | 6 | | conducting riverboat gambling operations on behalf
of the | 7 | | State, based on the adjusted gross receipts received by a | 8 | | licensed
owner from gambling games authorized under this Act at | 9 | | the following rates:
| 10 | | 15% of annual adjusted gross receipts up to and | 11 | | including $25,000,000;
| 12 | | 22.5% of annual adjusted gross receipts in excess of | 13 | | $25,000,000 but not
exceeding $50,000,000;
| 14 | | 27.5% of annual adjusted gross receipts in excess of | 15 | | $50,000,000 but not
exceeding $75,000,000;
| 16 | | 32.5% of annual adjusted gross receipts in excess of | 17 | | $75,000,000 but not
exceeding $100,000,000;
| 18 | | 37.5% of annual adjusted gross receipts in excess of | 19 | | $100,000,000 but not
exceeding $150,000,000;
| 20 | | 45% of annual adjusted gross receipts in excess of | 21 | | $150,000,000 but not
exceeding $200,000,000;
| 22 | | 50% of annual adjusted gross receipts in excess of | 23 | | $200,000,000.
| 24 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 25 | | persons engaged
in the business of conducting riverboat | 26 | | gambling operations, other than
licensed managers conducting |
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| 1 | | riverboat gambling operations on behalf of the
State, based on | 2 | | the adjusted gross receipts received by a licensed owner from
| 3 | | gambling games authorized under this Act at the following | 4 | | rates:
| 5 | | 15% of annual adjusted gross receipts up to and | 6 | | including $25,000,000;
| 7 | | 27.5% of annual adjusted gross receipts in excess of | 8 | | $25,000,000 but not
exceeding $37,500,000;
| 9 | | 32.5% of annual adjusted gross receipts in excess of | 10 | | $37,500,000 but not
exceeding $50,000,000;
| 11 | | 37.5% of annual adjusted gross receipts in excess of | 12 | | $50,000,000 but not
exceeding $75,000,000;
| 13 | | 45% of annual adjusted gross receipts in excess of | 14 | | $75,000,000 but not
exceeding $100,000,000;
| 15 | | 50% of annual adjusted gross receipts in excess of | 16 | | $100,000,000 but not
exceeding $250,000,000;
| 17 | | 70% of annual adjusted gross receipts in excess of | 18 | | $250,000,000.
| 19 | | An amount equal to the amount of wagering taxes collected | 20 | | under this
subsection (a-3) that are in addition to the amount | 21 | | of wagering taxes that
would have been collected if the | 22 | | wagering tax rates under subsection (a-2)
were in effect shall | 23 | | be paid into the Common School Fund.
| 24 | | The privilege tax imposed under this subsection (a-3) shall | 25 | | no longer be
imposed beginning on the earlier of (i) July 1, | 26 | | 2005; (ii) the first date
after June 20, 2003 that riverboat |
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| 1 | | gambling operations are conducted
pursuant to a dormant | 2 | | license; or (iii) the first day that riverboat gambling
| 3 | | operations are conducted under the authority of an owners | 4 | | license that is in
addition to the 10 owners licenses initially | 5 | | authorized under this Act.
For the purposes of this subsection | 6 | | (a-3), the term "dormant license"
means an owners license that | 7 | | is authorized by this Act under which no
riverboat gambling | 8 | | operations are being conducted on June 20, 2003.
| 9 | | (a-4) Beginning on the first day on which the tax imposed | 10 | | under
subsection (a-3) is no longer imposed and ending upon the | 11 | | imposition of the privilege tax under subsection (a-5) of this | 12 | | Section, a privilege tax is imposed on persons
engaged in the | 13 | | business of conducting gambling operations, other
than | 14 | | licensed managers conducting riverboat gambling operations on | 15 | | behalf of
the State, based on the adjusted gross receipts | 16 | | received by a licensed owner
from gambling games authorized | 17 | | under this Act at the following rates:
| 18 | | 15% of annual adjusted gross receipts up to and | 19 | | including $25,000,000;
| 20 | | 22.5% of annual adjusted gross receipts in excess of | 21 | | $25,000,000 but not
exceeding $50,000,000;
| 22 | | 27.5% of annual adjusted gross receipts in excess of | 23 | | $50,000,000 but not
exceeding $75,000,000;
| 24 | | 32.5% of annual adjusted gross receipts in excess of | 25 | | $75,000,000 but not
exceeding $100,000,000;
| 26 | | 37.5% of annual adjusted gross receipts in excess of |
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| 1 | | $100,000,000 but not
exceeding $150,000,000;
| 2 | | 45% of annual adjusted gross receipts in excess of | 3 | | $150,000,000 but not
exceeding $200,000,000;
| 4 | | 50% of annual adjusted gross receipts in excess of | 5 | | $200,000,000.
| 6 | | For the imposition of the privilege tax in this subsection | 7 | | (a-4), amounts paid pursuant to item (1) of subsection (b) of | 8 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 9 | | be included in the determination of adjusted gross receipts. | 10 | | (a-5) Beginning on the first day that an owners licensee | 11 | | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | 12 | | (e-5) of Section 7 conducts gambling operations, either in a | 13 | | temporary facility or a permanent facility, a privilege tax is | 14 | | imposed on persons engaged in the business of conducting | 15 | | gambling operations, other than licensed managers conducting | 16 | | riverboat gambling operations on behalf of the State, based on | 17 | | the adjusted gross receipts received by such licensee from the | 18 | | gambling games authorized under this Act. The privilege tax for | 19 | | all gambling games other than table games, including, but not | 20 | | limited to, slot machines, video game of chance gambling, and | 21 | | electronic gambling games shall be at the following rates: | 22 | | 15% of annual adjusted gross receipts up to and | 23 | | including $25,000,000; | 24 | | 22.5% of annual adjusted gross receipts in excess of | 25 | | $25,000,000 but not exceeding $50,000,000; | 26 | | 27.5% of annual adjusted gross receipts in excess of |
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| 1 | | $50,000,000 but not exceeding $75,000,000; | 2 | | 32.5% of annual adjusted gross receipts in excess of | 3 | | $75,000,000 but not exceeding $100,000,000; | 4 | | 37.5% of annual adjusted gross receipts in excess of | 5 | | $100,000,000 but not exceeding $150,000,000; | 6 | | 45% of annual adjusted gross receipts in excess of | 7 | | $150,000,000 but not exceeding $200,000,000; | 8 | | 50% of annual adjusted gross receipts in excess of | 9 | | $200,000,000. | 10 | | The privilege tax for table games shall be at the following | 11 | | rates: | 12 | | 15% of annual adjusted gross receipts up to and | 13 | | including $25,000,000; | 14 | | 20% of annual adjusted gross receipts in excess of | 15 | | $25,000,000. | 16 | | For the imposition of the privilege tax in this subsection | 17 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 18 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 19 | | be included in the determination of adjusted gross receipts. | 20 | | Notwithstanding the provisions of this subsection (a-5), | 21 | | for the first 10 years that the privilege tax is imposed under | 22 | | this subsection (a-5), 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; | 2 | | (2) the riverboat or casino fails to maintain | 3 | | operations in a manner consistent with this Act or is not a | 4 | | viable riverboat or casino subject to the approval of the | 5 | | Board; or | 6 | | (3) the owners licensee is not an entity in which | 7 | | employees participate in an employee stock ownership plan. | 8 | | As used in this subsection (a-5), "modified annual adjusted | 9 | | gross receipts" means: | 10 | | (A) for calendar year 2020, the annual adjusted gross | 11 | | receipts for the current year minus the difference between | 12 | | an amount equal to the average annual adjusted gross | 13 | | receipts from a riverboat or casino conducting gambling | 14 | | operations in the City of East St. Louis for 2014, 2015, | 15 | | 2016, 2017, and 2018 and the annual adjusted gross receipts | 16 | | for 2018; | 17 | | (B) for calendar year 2021, the annual adjusted gross | 18 | | receipts for the current year minus the difference between | 19 | | an amount equal to the average annual adjusted gross | 20 | | receipts from a riverboat or casino conducting gambling | 21 | | operations in the City of East St. Louis for 2014, 2015, | 22 | | 2016, 2017, and 2018 and the annual adjusted gross receipts | 23 | | for 2019; and | 24 | | (C) for calendar years 2022 through 2029, the annual | 25 | | adjusted gross receipts for the current year minus the | 26 | | difference between an amount equal to the average annual |
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| 1 | | adjusted gross receipts from a riverboat or casino | 2 | | conducting gambling operations in the City of East St. | 3 | | Louis for 3 years preceding the current year and the annual | 4 | | adjusted gross receipts for the immediately preceding | 5 | | year. | 6 | | (a-5.5) In addition to the privilege tax imposed under | 7 | | subsection (a-5), a privilege tax is imposed on the owners | 8 | | licensee under paragraph (1) of subsection (e-5) of Section 7 | 9 | | at the rate of one-third of the owners licensee's adjusted | 10 | | gross receipts. | 11 | | For the imposition of the privilege tax in this subsection | 12 | | (a-5.5), amounts paid pursuant to item (1) of subsection (b) of | 13 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 14 | | be included in the determination of adjusted gross receipts. | 15 | | (a-6) From June 28, 2019 ( the effective date of Public Act | 16 | | 101-31) this amendatory Act of the 101st General Assembly until | 17 | | June 30, 2023, an owners licensee that conducted gambling | 18 | | operations prior to January 1, 2011 shall receive a | 19 | | dollar-for-dollar credit against the tax imposed under this | 20 | | Section for any renovation or construction costs paid by the | 21 | | owners licensee, but in no event shall the credit exceed | 22 | | $2,000,000. | 23 | | Additionally, from June 28, 2019 ( the effective date of | 24 | | Public Act 101-31) this amendatory Act of the 101st General | 25 | | Assembly until December 31, 2022, an owners licensee that (i) | 26 | | is located within 15 miles of the Missouri border, and (ii) has |
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| 1 | | at least 3 riverboats, casinos, or their equivalent within a | 2 | | 45-mile radius, may be authorized to relocate to a new location | 3 | | with the approval of both the unit of local government | 4 | | designated as the home dock and the Board, so long as the new | 5 | | location is within the same unit of local government and no | 6 | | more than 3 miles away from its original location. Such owners | 7 | | licensee shall receive a credit against the tax imposed under | 8 | | this Section equal to 8% of the total project costs, as | 9 | | approved by the Board, for any renovation or construction costs | 10 | | paid by the owners licensee for the construction of the new | 11 | | facility, provided that the new facility is operational by July | 12 | | 1, 2022. In determining whether or not to approve a relocation, | 13 | | the Board must consider the extent to which the relocation will | 14 | | diminish the gaming revenues received by other Illinois gaming | 15 | | facilities. | 16 | | (a-7) Beginning in the initial adjustment year and through | 17 | | the final adjustment year, if the total obligation imposed | 18 | | pursuant to either subsection (a-5) or (a-6) will result in an | 19 | | owners licensee receiving less after-tax adjusted gross | 20 | | receipts than it received in calendar year 2018, then the total | 21 | | amount of privilege taxes that the owners licensee is required | 22 | | to pay for that calendar year shall be reduced to the extent | 23 | | necessary so that the after-tax adjusted gross receipts in that | 24 | | calendar year equals the after-tax adjusted gross receipts in | 25 | | calendar year 2018, but the privilege tax reduction shall not | 26 | | exceed the annual adjustment cap. If pursuant to this |
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| 1 | | subsection (a-7), the total obligation imposed pursuant to | 2 | | either subsection (a-5) or (a-6) shall be reduced, then the | 3 | | owners licensee shall not receive a refund from the State at | 4 | | the end of the subject calendar year but instead shall be able | 5 | | to apply that amount as a credit against any payments it owes | 6 | | to the State in the following calendar year to satisfy its | 7 | | total obligation under either subsection (a-5) or (a-6). The | 8 | | credit for the final adjustment year shall occur in the | 9 | | calendar year following the final adjustment year. | 10 | | If an owners licensee that conducted gambling operations | 11 | | prior to January 1, 2019 expands its riverboat or casino, | 12 | | including, but not limited to, with respect to its gaming | 13 | | floor, additional non-gaming amenities such as restaurants, | 14 | | bars, and hotels and other additional facilities, and incurs | 15 | | construction and other costs related to such expansion from | 16 | | June 28, 2019 ( the effective date of Public Act 101-31) this | 17 | | amendatory Act of the 101st General Assembly until June 28, | 18 | | 2024 ( the 5th anniversary of the effective date of Public Act | 19 | | 101-31) this amendatory Act of the 101st General Assembly , then | 20 | | for each $15,000,000 spent for any such construction or other | 21 | | costs related to expansion paid by the owners licensee, the | 22 | | final adjustment year shall be extended by one year and the | 23 | | annual adjustment cap shall increase by 0.2% of adjusted gross | 24 | | receipts during each calendar year until and including the | 25 | | final adjustment year. No further modifications to the final | 26 | | adjustment year or annual adjustment cap shall be made after |
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| 1 | | $75,000,000 is incurred in construction or other costs related | 2 | | to expansion so that the final adjustment year shall not extend | 3 | | beyond the 9th calendar year after the initial adjustment year, | 4 | | not including the initial adjustment year, and the annual | 5 | | adjustment cap shall not exceed 4% of adjusted gross receipts | 6 | | in a particular calendar year. Construction and other costs | 7 | | related to expansion shall include all project related costs, | 8 | | including, but not limited to, all hard and soft costs, | 9 | | financing costs, on or off-site ground, road or utility work, | 10 | | cost of gaming equipment and all other personal property, | 11 | | initial fees assessed for each incremental gaming position, and | 12 | | the cost of incremental land acquired for such expansion. Soft | 13 | | costs shall include, but not be limited to, legal fees, | 14 | | architect, engineering and design costs, other consultant | 15 | | costs, insurance cost, permitting costs, and pre-opening costs | 16 | | related to the expansion, including, but not limited to, any of | 17 | | the following: marketing, real estate taxes, personnel, | 18 | | training, travel and out-of-pocket expenses, supply, | 19 | | inventory, and other costs, and any other project related soft | 20 | | costs. | 21 | | To be eligible for the tax credits in subsection (a-6), all | 22 | | construction contracts shall include a requirement that the | 23 | | contractor enter into a project labor agreement with the | 24 | | building and construction trades council with geographic | 25 | | jurisdiction of the location of the proposed gaming facility. | 26 | | Notwithstanding any other provision of this subsection |
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| 1 | | (a-7), this subsection (a-7) does not apply to an owners | 2 | | licensee unless such owners licensee spends at least | 3 | | $15,000,000 on construction and other costs related to its | 4 | | expansion, excluding the initial fees assessed for each | 5 | | incremental gaming position. | 6 | | This subsection (a-7) does not apply to owners licensees
| 7 | | authorized pursuant to subsection (e-5) of Section 7 of this
| 8 | | Act. | 9 | | For purposes of this subsection (a-7): | 10 | | "Building and construction trades council" means any | 11 | | organization representing multiple construction entities that | 12 | | are monitoring or attentive to compliance with public or | 13 | | workers' safety laws, wage and hour requirements, or other | 14 | | statutory requirements or that are making or maintaining | 15 | | collective bargaining agreements. | 16 | | "Initial adjustment year" means the year commencing on | 17 | | January 1 of the calendar year immediately following the | 18 | | earlier of the following: | 19 | | (1) the commencement of gambling operations, either in | 20 | | a temporary or permanent facility, with respect to the | 21 | | owners license authorized under paragraph (1) of | 22 | | subsection (e-5) of Section 7 of this Act; or | 23 | | (2) June 28, 2021 ( 24 months after the effective date | 24 | | of Public Act 101-31); this amendatory Act of the 101st | 25 | | General Assembly, | 26 | | provided the initial adjustment year shall not commence earlier |
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| 1 | | than June 28, 2020 ( 12 months after the effective date of | 2 | | Public Act 101-31) this amendatory Act of the 101st General | 3 | | Assembly . | 4 | | "Final adjustment year" means the 2nd calendar year after | 5 | | the initial adjustment year, not including the initial | 6 | | adjustment year, and as may be extended further as described in | 7 | | this subsection (a-7). | 8 | | "Annual adjustment cap" means 3% of adjusted gross receipts | 9 | | in a particular calendar year, and as may be increased further | 10 | | as otherwise described in this subsection (a-7). | 11 | | (a-8) Riverboat gambling operations conducted by a | 12 | | licensed manager on
behalf of the State are not subject to the | 13 | | tax imposed under this Section.
| 14 | | (a-9) Beginning on January 1, 2020, the calculation of | 15 | | gross receipts or adjusted gross receipts, for the purposes of | 16 | | this Section, for a riverboat, a casino, or an organization | 17 | | gaming facility shall not include the dollar amount of | 18 | | non-cashable vouchers, coupons, and electronic promotions | 19 | | redeemed by wagerers upon the riverboat, in the casino, or in | 20 | | the organization gaming facility up to and including an amount | 21 | | not to exceed 20% of a riverboat's, a casino's, or an | 22 | | organization gaming facility's adjusted gross receipts. | 23 | | The Illinois Gaming Board shall submit to the General | 24 | | Assembly a comprehensive report no later than March 31, 2023 | 25 | | detailing, at a minimum, the effect of removing non-cashable | 26 | | vouchers, coupons, and electronic promotions from this |
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| 1 | | calculation on net gaming revenues to the State in calendar | 2 | | years 2020 through 2022, the increase or reduction in wagerers | 3 | | as a result of removing non-cashable vouchers, coupons, and | 4 | | electronic promotions from this calculation, the effect of the | 5 | | tax rates in subsection (a-5) on net gaming revenues to this | 6 | | State, and proposed modifications to the calculation. | 7 | | (a-10) The taxes imposed by this Section shall be paid by | 8 | | the licensed
owner or the organization gaming licensee to the | 9 | | Board not later than 5:00 o'clock p.m. of the day after the day
| 10 | | when the wagers were made.
| 11 | | (a-15) If the privilege tax imposed under subsection (a-3) | 12 | | is no longer imposed pursuant to item (i) of the last paragraph | 13 | | of subsection (a-3), then by June 15 of each year, each owners | 14 | | licensee, other than an owners licensee that admitted 1,000,000 | 15 | | persons or
fewer in calendar year 2004, must, in addition to | 16 | | the payment of all amounts otherwise due under this Section, | 17 | | pay to the Board a reconciliation payment in the amount, if | 18 | | any, by which the licensed owner's base amount exceeds the | 19 | | amount of net privilege tax paid by the licensed owner to the | 20 | | Board in the then current State fiscal year. A licensed owner's | 21 | | net privilege tax obligation due for the balance of the State | 22 | | fiscal year shall be reduced up to the total of the amount paid | 23 | | by the licensed owner in its June 15 reconciliation payment. | 24 | | The obligation imposed by this subsection (a-15) is binding on | 25 | | any person, firm, corporation, or other entity that acquires an | 26 | | ownership interest in any such owners license. The obligation |
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| 1 | | imposed under this subsection (a-15) terminates on the earliest | 2 | | of: (i) July 1, 2007, (ii) the first day after the effective | 3 | | date of this amendatory Act of the 94th General Assembly that | 4 | | riverboat gambling operations are conducted pursuant to a | 5 | | dormant license, (iii) the first day that riverboat gambling | 6 | | operations are conducted under the authority of an owners | 7 | | license that is in addition to the 10 owners licenses initially | 8 | | authorized under this Act, or (iv) the first day that a | 9 | | licensee under the Illinois Horse Racing Act of 1975 conducts | 10 | | gaming operations with slot machines or other electronic gaming | 11 | | devices. The Board must reduce the obligation imposed under | 12 | | this subsection (a-15) by an amount the Board deems reasonable | 13 | | for any of the following reasons: (A) an act or acts of God, | 14 | | (B) an act of bioterrorism or terrorism or a bioterrorism or | 15 | | terrorism threat that was investigated by a law enforcement | 16 | | agency, or (C) a condition beyond the control of the owners | 17 | | licensee that does not result from any act or omission by the | 18 | | owners licensee or any of its agents and that poses a hazardous | 19 | | threat to the health and safety of patrons. If an owners | 20 | | licensee pays an amount in excess of its liability under this | 21 | | Section, the Board shall apply the overpayment to future | 22 | | payments required under this Section. | 23 | | For purposes of this subsection (a-15): | 24 | | "Act of God" means an incident caused by the operation of | 25 | | an extraordinary force that cannot be foreseen, that cannot be | 26 | | avoided by the exercise of due care, and for which no person |
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| 1 | | can be held liable.
| 2 | | "Base amount" means the following: | 3 | | For a riverboat in Alton, $31,000,000.
| 4 | | For a riverboat in East Peoria, $43,000,000.
| 5 | | For the Empress riverboat in Joliet, $86,000,000.
| 6 | | For a riverboat in Metropolis, $45,000,000.
| 7 | | For the Harrah's riverboat in Joliet, $114,000,000.
| 8 | | For a riverboat in Aurora, $86,000,000.
| 9 | | For a riverboat in East St. Louis, $48,500,000.
| 10 | | For a riverboat in Elgin, $198,000,000.
| 11 | | "Dormant license" has the meaning ascribed to it in | 12 | | subsection (a-3).
| 13 | | "Net privilege tax" means all privilege taxes paid by a | 14 | | licensed owner to the Board under this Section, less all | 15 | | payments made from the State Gaming Fund pursuant to subsection | 16 | | (b) of this Section. | 17 | | The changes made to this subsection (a-15) by Public Act | 18 | | 94-839 are intended to restate and clarify the intent of Public | 19 | | Act 94-673 with respect to the amount of the payments required | 20 | | to be made under this subsection by an owners licensee to the | 21 | | Board.
| 22 | | (b) From the tax revenue from riverboat or casino gambling
| 23 | | deposited in the State Gaming Fund under this Section, an | 24 | | amount equal to 5% of
adjusted gross receipts generated by a | 25 | | riverboat or a casino, other than a riverboat or casino | 26 | | designated in paragraph (1), (3), or (4) of subsection (e-5) of |
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| 1 | | Section 7, shall be paid monthly, subject
to appropriation by | 2 | | the General Assembly, to the unit of local government in which | 3 | | the casino is located or that
is designated as the home dock of | 4 | | the riverboat. Notwithstanding anything to the contrary, | 5 | | beginning on the first day that an owners licensee under | 6 | | paragraph (1), (2), (3), (4), (5), or (6) of subsection (e-5) | 7 | | of Section 7 conducts gambling operations, either in a | 8 | | temporary facility or a permanent facility, and for 2 years | 9 | | thereafter, a unit of local government designated as the home | 10 | | dock of a riverboat whose license was issued before January 1, | 11 | | 2019, other than a riverboat conducting gambling operations in | 12 | | the City of East St. Louis, shall not receive less under this | 13 | | subsection (b) than the amount the unit of local government | 14 | | received under this subsection (b) in calendar year 2018. | 15 | | Notwithstanding anything to the contrary and because the City | 16 | | of East St. Louis is a financially distressed city, beginning | 17 | | on the first day that an owners licensee under paragraph (1), | 18 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | 19 | | conducts gambling operations, either in a temporary facility or | 20 | | a permanent facility, and for 10 years thereafter, a unit of | 21 | | local government designated as the home dock of a riverboat | 22 | | conducting gambling operations in the City of East St. Louis | 23 | | shall not receive less under this subsection (b) than the | 24 | | amount the unit of local government received under this | 25 | | subsection (b) in calendar year 2018. | 26 | | From the tax revenue
deposited in the State Gaming Fund |
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| 1 | | pursuant to riverboat or casino gambling operations
conducted | 2 | | by a licensed manager on behalf of the State, an amount equal | 3 | | to 5%
of adjusted gross receipts generated pursuant to those | 4 | | riverboat or casino gambling
operations shall be paid monthly,
| 5 | | subject to appropriation by the General Assembly, to the unit | 6 | | of local
government that is designated as the home dock of the | 7 | | riverboat upon which
those riverboat gambling operations are | 8 | | conducted or in which the casino is located. | 9 | | From the tax revenue from riverboat or casino gambling | 10 | | deposited in the State Gaming Fund under this Section, an | 11 | | amount equal to 5% of the adjusted gross receipts generated by | 12 | | a riverboat designated in paragraph (3) of subsection (e-5) of | 13 | | Section 7 shall be divided and remitted monthly, subject to | 14 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, | 15 | | 15% to North Chicago, and 5% to Lake County. | 16 | | From the tax revenue from riverboat or casino gambling | 17 | | deposited in the State Gaming Fund under this Section, an | 18 | | amount equal to 5% of the adjusted gross receipts generated by | 19 | | a riverboat designated in paragraph (4) of subsection (e-5) of | 20 | | Section 7 shall be remitted monthly, subject to appropriation, | 21 | | as follows: 70% to the City of Rockford, 5% to the City of | 22 | | Loves Park, 5% to the Village of Machesney, and 20% to | 23 | | Winnebago County. | 24 | | From the tax revenue from riverboat or casino gambling | 25 | | deposited in the State Gaming Fund under this Section, an | 26 | | amount equal to 5% of the adjusted gross receipts generated by |
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| 1 | | a riverboat designated in paragraph (5) of subsection (e-5) of | 2 | | Section 7 shall be remitted monthly, subject to appropriation, | 3 | | as follows: 2% to the unit of local government in which the | 4 | | riverboat or casino is located, and 3% shall be distributed: | 5 | | (A) in accordance with a regional capital development plan | 6 | | entered into by the following communities: Village of Alsip, | 7 | | Village of Beecher, City of Blue Island, Village of Burnham, | 8 | | City of Calumet City, Village of Calumet Park, City of Chicago | 9 | | Heights, City of Country Club Hills, Village of Crestwood, | 10 | | Village of Crete, Village of Dixmoor, Village of Dolton, | 11 | | Village of East Hazel Crest, Village of Flossmoor, Village of | 12 | | Ford Heights, Village of Glenwood, City of Harvey, Village of | 13 | | Hazel Crest, Village of Homewood, Village of Lansing, Village | 14 | | of Lynwood, City of Markham, Village of Matteson, Village of | 15 | | Midlothian, Village of Mokena, Village of Monee, City of Oak | 16 | | Forest, Village of Olympia Fields, Village of Orland Hills, | 17 | | Village of Orland Park, City of Palos Heights, Village of Park | 18 | | Forest, Village of Peotone, Village of Phoenix, Village of | 19 | | Posen, Village of Richton Park, Village of Riverdale, Village | 20 | | of Robbins, Village of Sauk Village, Village of South Chicago | 21 | | Heights, Village of South Holland, Village of Steger, Village | 22 | | of Thornton, Village of Tinley Park, Village of University Park | 23 | | and Village of Worth; or (B) if no regional capital development | 24 | | plan exists, equally among the communities listed in item (A) | 25 | | to be used for capital expenditures or public pension payments, | 26 | | or both. |
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| 1 | | Units of local government may refund any portion of the | 2 | | payment that they receive pursuant to this subsection (b) to | 3 | | the riverboat or casino.
| 4 | | (b-4) Beginning on the first day the licensee under | 5 | | paragraph (5) of subsection (e-5) of Section 7 conducts | 6 | | gambling operations, either in a temporary facility or a | 7 | | permanent facility, and ending on July 31, 2042, from the tax | 8 | | revenue deposited in the State Gaming Fund under this Section, | 9 | | $5,000,000 shall be paid annually, subject
to appropriation, to | 10 | | the host municipality of that owners licensee of a license | 11 | | issued or re-issued pursuant to Section
7.1 of this Act before | 12 | | January 1, 2012. Payments received by the host municipality | 13 | | pursuant to this subsection (b-4) may not be shared with any | 14 | | other unit of local government. | 15 | | (b-5) Beginning on June 28, 2019 ( the effective date of | 16 | | Public Act 101-31) this amendatory Act of the 101st General | 17 | | Assembly , from the tax revenue
deposited in the State Gaming | 18 | | Fund under this Section, an amount equal to 3% of
adjusted | 19 | | gross receipts generated by each organization gaming facility | 20 | | located outside Madison County shall be paid monthly, subject
| 21 | | to appropriation by the General Assembly, to a municipality | 22 | | other than the Village of Stickney in which each organization | 23 | | gaming facility is located or, if the organization gaming | 24 | | facility is not located within a municipality, to the county in | 25 | | which the organization gaming facility is located, except as | 26 | | otherwise provided in this Section. From the tax revenue |
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| 1 | | deposited in the State Gaming Fund under this Section, an | 2 | | amount equal to 3% of adjusted gross receipts generated by an | 3 | | organization gaming facility located in the Village of Stickney | 4 | | shall be paid monthly, subject to appropriation by the General | 5 | | Assembly, as follows: 25% to the Village of Stickney, 5% to the | 6 | | City of Berwyn, 50% to the Town of Cicero, and 20% to the | 7 | | Stickney Public Health District. | 8 | | From the tax revenue deposited in the State Gaming Fund | 9 | | under this Section, an amount equal to 5% of adjusted gross | 10 | | receipts generated by an organization gaming facility located | 11 | | in the City of Collinsville shall be paid monthly, subject to | 12 | | appropriation by the General Assembly, as follows: 30% to the | 13 | | City of Alton, 30% to the City of East St. Louis, and 40% to the | 14 | | City of Collinsville. | 15 | | Municipalities and counties may refund any portion of the | 16 | | payment that they receive pursuant to this subsection (b-5) to | 17 | | the organization gaming facility. | 18 | | (b-6) Beginning on June 28, 2019 ( the effective date of | 19 | | Public Act 101-31) this amendatory Act of the 101st General | 20 | | Assembly , from the tax revenue deposited in the State Gaming | 21 | | Fund under this Section, an amount equal to 2% of adjusted | 22 | | gross receipts generated by an organization gaming facility | 23 | | located outside Madison County shall be paid monthly, subject | 24 | | to appropriation by the General Assembly, to the county in | 25 | | which the organization gaming facility is located for the | 26 | | purposes of its criminal justice system or health care system. |
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| 1 | | Counties may refund any portion of the payment that they | 2 | | receive pursuant to this subsection (b-6) to the organization | 3 | | gaming facility. | 4 | | (b-7) From the tax revenue from the organization gaming | 5 | | licensee located in one of the following townships of Cook | 6 | | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | 7 | | Worth, an amount equal to 5% of the adjusted gross receipts | 8 | | generated by that organization gaming licensee shall be | 9 | | remitted monthly, subject to appropriation, as follows: 2% to | 10 | | the unit of local government in which the organization gaming | 11 | | licensee is located, and 3% shall be distributed: (A) in | 12 | | accordance with a regional capital development plan entered | 13 | | into by the following communities: Village of Alsip, Village of | 14 | | Beecher, City of Blue Island, Village of Burnham, City of | 15 | | Calumet City, Village of Calumet Park, City of Chicago Heights, | 16 | | City of Country Club Hills, Village of Crestwood, Village of | 17 | | Crete, Village of Dixmoor, Village of Dolton, Village of East | 18 | | Hazel Crest, Village of Flossmoor, Village of Ford Heights, | 19 | | Village of Glenwood, City of Harvey, Village of Hazel Crest, | 20 | | Village of Homewood, Village of Lansing, Village of Lynwood, | 21 | | City of Markham, Village of Matteson, Village of Midlothian, | 22 | | Village of Mokena, Village of Monee, City of Oak Forest, | 23 | | Village of Olympia Fields, Village of Orland Hills, Village of | 24 | | Orland Park, City of Palos Heights, Village of Park Forest, | 25 | | Village of Peotone, Village of Phoenix, Village of Posen, | 26 | | Village of Richton Park, Village of Riverdale, Village of |
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| 1 | | Robbins, Village of Sauk Village, Village of South Chicago | 2 | | Heights, Village of South Holland, Village of Steger, Village | 3 | | of Thornton, Village of Tinley Park, Village of University | 4 | | Park, and Village of Worth; or (B) if no regional capital | 5 | | development plan exists, equally among the communities listed | 6 | | in item (A) to be used for capital expenditures or public | 7 | | pension payments, or both. | 8 | | (b-8) In lieu of the payments under subsection (b) of this | 9 | | Section, the tax revenue from the privilege tax imposed by | 10 | | subsection (a-5.5) shall be paid monthly, subject
to | 11 | | appropriation by the General Assembly, to the City of Chicago | 12 | | and shall be expended or obligated by the City of Chicago for | 13 | | pension payments in accordance with Public Act 99-506. | 14 | | (c) Appropriations, as approved by the General Assembly, | 15 | | may be made
from the State Gaming Fund to the Board (i) for the | 16 | | administration and enforcement of this Act and the Video Gaming | 17 | | Act, (ii) for distribution to the Department of State Police | 18 | | and to the Department of Revenue for the enforcement of this | 19 | | Act , and the Video Gaming Act, and (iii) to the
Department of | 20 | | Human Services for the administration of programs to treat
| 21 | | problem gambling, including problem gambling from sports | 22 | | wagering. The Board's annual appropriations request must | 23 | | separately state its funding needs for the regulation of gaming | 24 | | authorized under Section 7.7, riverboat gaming, casino gaming, | 25 | | video gaming, and sports wagering.
| 26 | | (c-2) An amount equal to 2% of the adjusted gross receipts |
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| 1 | | generated by an organization gaming facility located within a | 2 | | home rule county with a population of over 3,000,000 | 3 | | inhabitants shall be paid, subject to appropriation
from the | 4 | | General Assembly, from the State Gaming Fund to the home rule
| 5 | | county in which the organization gaming licensee is located for | 6 | | the purpose of
enhancing the county's criminal justice system. | 7 | | (c-3) Appropriations, as approved by the General Assembly, | 8 | | may be made from the tax revenue deposited into the State | 9 | | Gaming Fund from organization gaming licensees pursuant to this | 10 | | Section for the administration and enforcement of this Act.
| 11 | | (c-4) After payments required under subsections (b), | 12 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | 13 | | the tax revenue from organization gaming licensees deposited | 14 | | into the State Gaming Fund under this Section, all remaining | 15 | | amounts from organization gaming licensees shall be | 16 | | transferred into the Capital Projects Fund. | 17 | | (c-5) (Blank).
| 18 | | (c-10) Each year the General Assembly shall appropriate | 19 | | from the General
Revenue Fund to the Education Assistance Fund | 20 | | an amount equal to the amount
paid into the Horse Racing Equity | 21 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
| 22 | | (c-15) After the payments required under subsections (b), | 23 | | (c), and (c-5)
have been made, an amount equal to 2% of the | 24 | | adjusted gross receipts of (1)
an owners licensee that | 25 | | relocates pursuant to Section 11.2, (2) an owners
licensee | 26 | | conducting riverboat gambling operations pursuant to
an
owners |
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| 1 | | license that is initially issued after June 25, 1999,
or (3) | 2 | | the first
riverboat gambling operations conducted by a licensed | 3 | | manager on behalf of the
State under Section 7.3,
whichever | 4 | | comes first, shall be paid, subject to appropriation
from the | 5 | | General Assembly, from the State Gaming Fund to each home rule
| 6 | | county with a population of over 3,000,000 inhabitants for the | 7 | | purpose of
enhancing the county's criminal justice system.
| 8 | | (c-20) 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 to each home rule county | 11 | | with a population of over 3,000,000 inhabitants
pursuant to | 12 | | subsection (c-15) in the prior calendar year.
| 13 | | (c-21) After the payments required under subsections (b), | 14 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | 15 | | been made, an amount equal to 2% of the adjusted gross receipts | 16 | | generated by the owners licensee under paragraph (1) of | 17 | | subsection (e-5) of Section 7 shall be paid, subject to | 18 | | appropriation
from the General Assembly, from the State Gaming | 19 | | Fund to the home rule
county in which the owners licensee is | 20 | | located for the purpose of
enhancing the county's criminal | 21 | | justice system. | 22 | | (c-22) After the payments required under subsections (b), | 23 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | 24 | | (c-21) have been made, an amount equal to 2% of the adjusted | 25 | | gross receipts generated by the owners licensee under paragraph | 26 | | (5) of subsection (e-5) of Section 7 shall be paid, subject to |
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| 1 | | appropriation
from the General Assembly, from the State Gaming | 2 | | Fund to the home rule
county in which the owners licensee is | 3 | | located for the purpose of
enhancing the county's criminal | 4 | | justice system. | 5 | | (c-25) From July 1, 2013 and each July 1 thereafter through | 6 | | July 1, 2019, $1,600,000 shall be transferred from the State | 7 | | Gaming Fund to the Chicago State University Education | 8 | | Improvement Fund.
| 9 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 | 10 | | shall be transferred from the State Gaming Fund to the Chicago | 11 | | State University Education Improvement Fund. | 12 | | (c-30) On July 1, 2013 or as soon as possible thereafter, | 13 | | $92,000,000 shall be transferred from the State Gaming Fund to | 14 | | the School Infrastructure Fund and $23,000,000 shall be | 15 | | transferred from the State Gaming Fund to the Horse Racing | 16 | | Equity Fund. | 17 | | (c-35) Beginning on July 1, 2013, in addition to any amount | 18 | | transferred under subsection (c-30) of this Section, | 19 | | $5,530,000 shall be transferred monthly from the State Gaming | 20 | | Fund to the School Infrastructure Fund. | 21 | | (d) From time to time, the
Board shall transfer the | 22 | | remainder of the funds
generated by this Act into the Education
| 23 | | Assistance Fund, created by Public Act 86-0018, of the State of | 24 | | Illinois.
| 25 | | (e) Nothing in this Act shall prohibit the unit of local | 26 | | government
designated as the home dock of the riverboat from |
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| 1 | | entering into agreements
with other units of local government | 2 | | in this State or in other states to
share its portion of the | 3 | | tax revenue.
| 4 | | (f) To the extent practicable, the Board shall administer | 5 | | and collect the
wagering taxes imposed by this Section in a | 6 | | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 7 | | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 8 | | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 9 | | Penalty and Interest Act.
| 10 | | (Source: P.A. 101-31, Article 25, Section 25-910, eff. 6-28-19; | 11 | | 101-31, Article 35, Section 35-55, eff. 6-28-19; revised | 12 | | 8-23-19.)
| 13 | | Section 99. Effective date. This Act takes effect upon | 14 | | becoming law.
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