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90_SB0425
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 Arts Education
and Cultural Enhancement 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 Arts Education and Cultural Enhancement
Fund for use by the Illinois Arts Council. Effective January
1, 1998.
LRB9002867LDdv
LRB9002867LDdv
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 Arts Education and Cultural Enhancement
9 Fund.
10 Section 10. The Riverboat Gambling Act is amended by
11 changing Sections 12 and 13 as follows:
12 (230 ILCS 10/12) (from Ch. 120, par. 2412)
13 Sec. 12. Admission tax; fees.
14 (a) A tax is hereby imposed upon admissions to gambling
15 excursions authorized pursuant to this Act at a rate of $2
16 per person admitted. This admission tax is imposed upon the
17 licensed owner conducting the gambling excursion.
18 (1) If tickets are issued which are good for more
19 than one gambling excursion, the admission tax shall be
20 paid for each person using the ticket on each gambling
21 excursion for which the ticket is used.
22 (2) If free passes or complimentary admission
23 tickets are issued, the licensee shall pay the same tax
24 upon these passes or complimentary tickets as if they
25 were sold at the regular and usual admission rate.
26 (3) The riverboat licensee may issue tax-free
27 passes to actual and necessary officials and employees of
28 the licensee or other persons actually working on the
29 riverboat.
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1 (4) The number and issuance of tax-free passes is
2 subject to the rules of the Board, and a list of all
3 persons to whom the tax-free passes are issued shall be
4 filed with the Board.
5 (b) From the $2 tax imposed under subsection (a), a
6 municipality shall receive from the State $1 for each person
7 embarking on a riverboat docked within the municipality, and
8 a county shall receive $1 for each person embarking on a
9 riverboat docked within the county but outside the boundaries
10 of any municipality. The municipality's or county's share
11 shall be collected by the Board on behalf of the State and
12 remitted monthly quarterly by the State, subject to
13 appropriation, to the treasurer of the unit of local
14 government for deposit in the general fund.
15 (c) The licensed owner shall pay the entire admission
16 tax to the Board. Such payments shall be made daily.
17 Accompanying each payment shall be a return on forms provided
18 by the Board which shall include other information regarding
19 admissions as the Board may require. Failure to submit
20 either the payment or the return within the specified time
21 may result in suspension or revocation of the owners license.
22 (d) The Board shall administer and collect the admission
23 tax imposed by this Section, to the extent practicable, in a
24 manner consistent with the provisions of Sections 4, 5, 5a,
25 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
26 the Retailers' Occupation Tax Act and Section 3-7 of the
27 Uniform Penalty and Interest Act.
28 (Source: P.A. 86-1029; 86-1389; 87-205; 87-895.)
29 (230 ILCS 10/13) (from Ch. 120, par. 2413)
30 Sec. 13. Wagering tax; Rate; Distribution.
31 (a) Until January 1, 1998, a tax is imposed on the
32 adjusted gross receipts received from gambling games
33 authorized under this Act at the rate of 20%. Commencing
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1 January 1, 1998, a graduated privilege tax is imposed on
2 persons engaged in the business of conducting riverboat
3 gambling operations, based on the adjusted gross receipts
4 received by a licensed owner from gambling games authorized
5 under this Act, at the rate of 15% of annual adjusted gross
6 receipts up to and including $25,000,000, 20% of annual
7 adjusted gross receipts greater than $25,000,000 but no
8 greater than $50,000,000, 25% of annual adjusted gross
9 receipts greater than $50,000,000 but no greater than
10 $75,000,000, 30% of annual adjusted gross receipts greater
11 than $75,000,000 but no greater than $100,000,000, and 35% of
12 annual adjusted gross receipts greater than $100,000,000. The
13 taxes imposed by this Section shall be paid by the licensed
14 owner to the Board not later than 3:00 p.m. of the day after
15 the close of the day when the wagers were made.
16 (b) Twenty-five percent (25%) of the tax revenue
17 deposited in the State Gaming Fund under this Section shall
18 be paid, subject to appropriation by the General Assembly, to
19 the unit of local government which is designated as the home
20 dock of the riverboat.
21 (c) Appropriations, as approved by the General Assembly,
22 may be made from the State Gaming Fund to the Department of
23 Revenue and the Department of State Police for the
24 administration and enforcement of this Act.
25 (c-1) On July 1, 1998 and January 1, 1999, and on each
26 July 1 and January 1 thereafter, the Board shall transfer 1%
27 of the moneys generated under this Section 13 during the
28 previous 6 months to the Arts Education and Cultural
29 Enhancement Fund, which is hereby created as a special fund
30 in the State Treasury. Moneys in the Fund may be used by the
31 Illinois Arts Council for any of its lawful purposes.
32 (d) From time to time, the Board shall transfer the
33 remainder of the funds generated by this Act into the
34 Education Assistance Fund, created by Public Act 86-0018, of
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1 the State of 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
8 administer and collect the wagering taxes imposed by this
9 Section in a manner consistent with the provisions of
10 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a,
11 6b, 6c, 8, 9, and 10 of the Retailers' Occupation Tax Act and
12 Section 3-7 of the Uniform Penalty and Interest Act.
13 (Source: P.A. 88-670, eff. 12-2-94; 89-21, eff. 7-1-95.)
14 Section 99. Effective date. This Act takes effect
15 January 1, 1998.