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90_SB1091
230 ILCS 10/12 from Ch. 120, par. 2412
Amends the Riverboat Gambling Act to delete provisions
allowing riverboat licensees to issue tax-free passes.
LRB9002250LDdv
LRB9002250LDdv
1 AN ACT concerning taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Riverboat Gambling Act is amended by
5 changing Section 12 as follows:
6 (230 ILCS 10/12) (from Ch. 120, par. 2412)
7 Sec. 12. Admission tax; fees.
8 (a) A tax is hereby imposed upon admissions to gambling
9 excursions authorized pursuant to this Act at a rate of $2
10 per person admitted. This admission tax is imposed upon the
11 licensed owner conducting the gambling excursion.
12 (1) If tickets are issued which are good for more
13 than one gambling excursion, the admission tax shall be
14 paid for each person using the ticket on each gambling
15 excursion for which the ticket is used.
16 (2) If free passes or complimentary admission
17 tickets are issued, the licensee shall pay the same tax
18 upon these passes or complimentary tickets as if they
19 were sold at the regular and usual admission rate.
20 (3) (Blank). The riverboat licensee may issue
21 tax-free passes to actual and necessary officials and
22 employees of the licensee or other persons actually
23 working on the riverboat.
24 (4) (Blank). The number and issuance of tax-free
25 passes is subject to the rules of the Board, and a list
26 of all persons to whom the tax-free passes are issued
27 shall be filed with the Board.
28 (b) From the $2 tax imposed under subsection (a), a
29 municipality shall receive from the State $1 for each person
30 embarking on a riverboat docked within the municipality, and
31 a county shall receive $1 for each person embarking on a
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1 riverboat docked within the county but outside the boundaries
2 of any municipality. The municipality's or county's share
3 shall be collected by the Board on behalf of the State and
4 remitted quarterly by the State, subject to appropriation, to
5 the treasurer of the unit of local government for deposit in
6 the general fund.
7 (c) The licensed owner shall pay the entire admission
8 tax to the Board. Such payments shall be made daily.
9 Accompanying each payment shall be a return on forms provided
10 by the Board which shall include other information regarding
11 admissions as the Board may require. Failure to submit
12 either the payment or the return within the specified time
13 may result in suspension or revocation of the owners license.
14 (d) The Board shall administer and collect the admission
15 tax imposed by this Section, to the extent practicable, in a
16 manner consistent with the provisions of Sections 4, 5, 5a,
17 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
18 the Retailers' Occupation Tax Act and Section 3-7 of the
19 Uniform Penalty and Interest Act.
20 (Source: P.A. 86-1029; 86-1389; 87-205; 87-895.)