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90_HB1114
30 ILCS 105/5.449 new
230 ILCS 10/12 from Ch. 120, par. 2412
230 ILCS 10/13 from Ch. 120, par. 2413
Amends the State Finance Act to create the Museums
Educational Programs Fund. Amends the Riverboat Gambling Act.
Changes the wagering tax from a flat tax on adjusted gross
receipts to a graduated tax on those adjusted gross receipts.
Provides that the State shall monthly (now quarterly) remit
the municipality's or county's share of the admission tax to
the treasurer of the unit of local government for deposit in
the general fund. Provides that 1% of the moneys raised
under the wagering tax shall be transferred to the Museums
Educational Programs Fund for use by the State Board of
Education. Effective January 1, 1998.
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LRB9003995LDdv
1 AN ACT in relation to gambling, amending certain named
2 Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The State Finance Act is amended by adding
6 Section 5.449 as follows:
7 (30 ILCS 105/5.449 new)
8 Sec. 5.449. The Museums Educational Programs Fund.
9 Section 10. The Riverboat Gambling Act is amended by
10 changing Sections 12 and 13 as follows:
11 (230 ILCS 10/12) (from Ch. 120, par. 2412)
12 Sec. 12. Admission tax; fees.
13 (a) A tax is hereby imposed upon admissions to gambling
14 excursions authorized pursuant to this Act at a rate of $2
15 per person admitted. This admission tax is imposed upon the
16 licensed owner conducting the gambling excursion.
17 (1) If tickets are issued which are good for more
18 than one gambling excursion, the admission tax shall be
19 paid for each person using the ticket on each gambling
20 excursion for which the ticket is used.
21 (2) If free passes or complimentary admission
22 tickets are issued, the licensee shall pay the same tax
23 upon these passes or complimentary tickets as if they
24 were sold at the regular and usual admission rate.
25 (3) The riverboat licensee may issue tax-free
26 passes to actual and necessary officials and employees of
27 the licensee or other persons actually working on the
28 riverboat.
29 (4) The number and issuance of tax-free passes is
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1 subject to the rules of the Board, and a list of all
2 persons to whom the tax-free passes are issued shall be
3 filed with the Board.
4 (b) From the $2 tax imposed under subsection (a), a
5 municipality shall receive from the State $1 for each person
6 embarking on a riverboat docked within the municipality, and
7 a county shall receive $1 for each person embarking on a
8 riverboat docked within the county but outside the boundaries
9 of any municipality. The municipality's or county's share
10 shall be collected by the Board on behalf of the State and
11 remitted monthly quarterly by the State, subject to
12 appropriation, to the treasurer of the unit of local
13 government for deposit in the general fund.
14 (c) The licensed owner shall pay the entire admission
15 tax to the Board. Such payments shall be made daily.
16 Accompanying each payment shall be a return on forms provided
17 by the Board which shall include other information regarding
18 admissions as the Board may require. Failure to submit
19 either the payment or the return within the specified time
20 may result in suspension or revocation of the owners license.
21 (d) The Board shall administer and collect the admission
22 tax imposed by this Section, to the extent practicable, in a
23 manner consistent with the provisions of Sections 4, 5, 5a,
24 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
25 the Retailers' Occupation Tax Act and Section 3-7 of the
26 Uniform Penalty and Interest Act.
27 (Source: P.A. 86-1029; 86-1389; 87-205; 87-895.)
28 (230 ILCS 10/13) (from Ch. 120, par. 2413)
29 Sec. 13. Wagering tax; Rate; Distribution.
30 (a) Until January 1, 1998, a tax is imposed on the
31 adjusted gross receipts received from gambling games
32 authorized under this Act at the rate of 20%. Commencing
33 January 1, 1998, a graduated privilege tax is imposed on
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1 persons engaged in the business of conducting riverboat
2 gambling operations, based on the adjusted gross receipts
3 received by a licensed owner from gambling games authorized
4 under this Act, at the rate of 15% of annual adjusted gross
5 receipts up to and including $25,000,000, 20% of annual
6 adjusted gross receipts greater than $25,000,000 but no
7 greater than $50,000,000, 25% of annual adjusted gross
8 receipts greater than $50,000,000 but no greater than
9 $75,000,000, 30% of annual adjusted gross receipts greater
10 than $75,000,000 but no greater than $100,000,000, and 35% of
11 annual adjusted gross receipts greater than $100,000,000. The
12 taxes imposed by this Section shall be paid by the licensed
13 owner to the Board not later than 3:00 p.m. of the day after
14 the close of the day when the wagers were made.
15 (b) Twenty-five percent (25%) of the tax revenue
16 deposited in the State Gaming Fund under this Section shall
17 be paid, subject to appropriation by the General Assembly, to
18 the unit of local government which is designated as the home
19 dock of the riverboat.
20 (c) Appropriations, as approved by the General Assembly,
21 may be made from the State Gaming Fund to the Department of
22 Revenue and the Department of State Police for the
23 administration and enforcement of this Act.
24 (c-1) On July 1, 1998 and January 1, 1999, and on each
25 July 1 and January 1 thereafter, the Board shall transfer 1%
26 of the moneys generated under this Section 13 during the
27 previous 6 months to the Museums Educational Programs Fund,
28 which is hereby created as a special fund in the State
29 Treasury. Moneys in the Fund shall be used and distributed
30 by the State Board of Education, subject to appropriation, to
31 museums throughout the State that are located on public lands
32 for the purpose of supporting educational programs for
33 elementary and secondary school children.
34 (d) From time to time, the Board shall transfer the
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1 remainder of the funds generated by this Act into the
2 Education Assistance Fund, created by Public Act 86-0018, of
3 the State of Illinois.
4 (e) Nothing in this Act shall prohibit the unit of local
5 government designated as the home dock of the riverboat from
6 entering into agreements with other units of local government
7 in this State or in other states to share its portion of the
8 tax revenue.
9 (f) To the extent practicable, the Board shall
10 administer and collect the wagering taxes imposed by this
11 Section in a manner consistent with the provisions of
12 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
13 6c, 8, 9, and 10 of the Retailers' Occupation Tax Act and
14 Section 3-7 of the Uniform Penalty and Interest Act.
15 (Source: P.A. 88-670, eff. 12-2-94; 89-21, eff. 7-1-95.)
16 Section 99. Effective date. This Act takes effect
17 January 1, 1998.