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91_HB2674
LRB9100430LDdv
1 AN ACT in relation to games of chance, amending named
2 Acts.
3 WHEREAS, Many Illinois charities rely on bingo and other
4 games of chance to raise revenue to support their charitable
5 missions; and
6 WHEREAS, Taxes on bingo and other games of chance are
7 cutting into the revenues of Illinois charities; and
8 WHEREAS, These charitable missions are being undermined
9 by burdensome State taxes; therefore
10 Be it enacted by the People of the State of Illinois,
11 represented in the General Assembly:
12 Section 5. The Illinois Pull Tabs and Jar Games Act is
13 amended by changing Section 5 as follows:
14 (230 ILCS 20/5) (from Ch. 120, par. 1055)
15 Sec. 5. There shall be paid to the Department of Revenue
16 5% of the gross proceeds of any pull tabs and jar games
17 conducted under this Act. Such payments shall be made 4
18 times per year, between the first and the 20th day of April,
19 July, October and January. Payment must be made by money
20 order or certified check. Accompanying each payment shall be
21 a report, on forms provided by the Department of Revenue,
22 listing the number of drawings conducted, the gross income
23 derived therefrom and such other information as the
24 Department of Revenue may require. Failure to submit either
25 the payment or the report within the specified time shall
26 result in automatic revocation of the license. All payments
27 made to the Department of Revenue under this Act shall be
28 deposited as follows:
29 (a) 50% shall be deposited in the Common School Fund;
30 and
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1 (b) 50% shall be deposited in the Illinois Gaming Law
2 Enforcement Fund. Of the monies deposited in the Illinois
3 Gaming Law Enforcement Fund under this Section, the General
4 Assembly shall appropriate two-thirds to the Department of
5 Revenue, Department of State Police and the Office of the
6 Attorney General for State law enforcement purposes, and
7 one-third shall be appropriated to the Department of Revenue
8 for the purpose of distribution in the form of grants to
9 counties or municipalities for law enforcement purposes. The
10 amounts of grants to counties or municipalities shall bear
11 the same ratio as the number of licenses issued in counties
12 or municipalities bears to the total number of licenses
13 issued in the State. In computing the number of licenses
14 issued in a county, licenses issued for locations within a
15 municipality's boundaries shall be excluded.
16 The Department of Revenue shall license suppliers and
17 manufacturers of pull tabs and jar games at an annual fee of
18 $5,000. Suppliers and manufacturers shall meet the
19 requirements and qualifications established by rule by the
20 Department. Licensed manufacturers shall sell pull tabs and
21 jar games only to licensed suppliers. Licensed suppliers
22 shall buy pull tabs and jar games only from licensed
23 manufacturers and shall sell pull tabs and jar games only to
24 licensed organizations. Licensed organizations shall buy pull
25 tabs and jar games only from licensed suppliers.
26 The Department of Revenue shall adopt by rule minimum
27 quality production standards for pull tabs and jar games. In
28 determining such standards, the Department shall consider the
29 standards adopted by the National Association of Gambling
30 Regulatory Agencies and the National Association of
31 Fundraising Ticket Manufacturers. Such standards shall
32 include the name of the supplier which shall appear in plain
33 view to the casual observer on the face side of each pull tab
34 ticket and on each jar game ticket. The pull tab ticket
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1 shall contain the name of the game, the selling price of the
2 ticket, the amount of the prize and the serial number of the
3 ticket. The back side of a pull tab ticket shall contain a
4 series of perforated tabs marked "open here". The logo of
5 the manufacturer shall be clearly visible on each jar game
6 ticket.
7 The Department of Revenue shall adopt rules necessary to
8 provide for the proper accounting and control of activities
9 under this Act, to ensure that the proper taxes are paid,
10 that the proceeds from the activities under this Act are used
11 lawfully, and to prevent illegal activity associated with the
12 use of pull tabs and jar games.
13 The provisions of Section 2a of the Retailers' Occupation
14 Tax Act pertaining to the furnishing of a bond or other
15 security are incorporated by reference into this Act and are
16 applicable to licensees under this Act as a precondition of
17 obtaining a license under this Act. The provisions of
18 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a,
19 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax
20 Act, and Section 3-7 of the Uniform Penalty and Interest Act,
21 which are not inconsistent with this Act shall apply, as far
22 as practicable, to the subject matter of this Act to the same
23 extent as if such provisions were included in this Act. For
24 the purposes of this Act, references in such incorporated
25 Sections of the Retailers' Occupation Tax Act to retailers,
26 sellers or persons engaged in the business of selling
27 tangible personal property means persons engaged in
28 conducting pull tabs and jar games and references in such
29 incorporated Sections of the Retailers' Occupation Tax Act to
30 sales of tangible personal property mean the conducting of
31 pull tabs and jar games and the making of charges for
32 participating in such drawings.
33 (Source: P.A. 87-205; 87-895.)
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1 (230 ILCS 25/3 rep.)
2 Sec. 10. The Bingo License and Tax Act is amended by
3 repealing Section 3.
4 Section 99. Effective date. This Act takes effect upon
5 becoming law.