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Public Act 103-0574 | ||||
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AN ACT concerning gaming. | ||||
Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly: | ||||
Section 5. The Illinois Lottery Law is amended by changing | ||||
Section 21.4 as ollows: | ||||
(20 ILCS 1605/21.4) | ||||
Sec. 21.4. Joint Special Instant Scratch-off game. | ||||
(a) The Department shall offer a joint special instant | ||||
scratch-off game for the benefit of the special causes | ||||
identified in Sections 21.5, 21.6, 21.7, 21.8, 21.9, 21.10, | ||||
21.11, 21.13, 21.15, and 21.16. The operation of the game | ||||
shall be governed by this Section and any rules adopted by the | ||||
Department. The game shall commence on January 1, 2024 or as | ||||
soon thereafter, at the discretion of the Director, as is | ||||
reasonably practical and shall be discontinued on January 1, | ||||
2027. If any provision of this Section is inconsistent with | ||||
any other provision in the Act, then this Section governs. | ||||
(b) Once the joint special instant scratch-off game is | ||||
used to fund a special cause, the game will be used to fund the | ||||
special cause for the remainder of the special causes' | ||||
existence per the causes' respective Section of this Act. | ||||
(c) New specialty tickets and causes authorized by this | ||||
Act shall be funded by the joint special instant scratch-off |
game. New specialty tickets and causes after February 1, 2024 | ||
must have a sunset date. The Department shall be limited to | ||
supporting no more than 10 causes in total at any given time. | ||
(d) Net revenue received from the sale of the joint | ||
special instant scratch-off game for the purposes of this | ||
Section shall be divided equally among the special causes the | ||
game benefits. At the direction of the Department, the State | ||
Comptroller shall direct and the State Treasurer shall | ||
transfer from the State Lottery Fund the net revenue to the | ||
specific fund identified for each special cause in accordance | ||
with the special cause's respective Section in this Act. The | ||
Department shall transfer the net revenue into the special | ||
fund identified for each special cause in accordance with the | ||
special cause's respective Section of this Act. As used in | ||
this Section, "net revenue" means the total amount for which | ||
tickets have been sold less the sum of the amount paid out in | ||
prizes and to retailers, and direct and estimated | ||
administrative expenses incurred in operation of the ticket. | ||
(Source: P.A. 103-381, eff. 7-28-23.) | ||
Section 10. The Illinois Gambling Act is amended by | ||
changing Sections 7 and 13 as follows: | ||
(230 ILCS 10/7) (from Ch. 120, par. 2407) | ||
Sec. 7. Owners licenses. (a) The Board shall issue | ||
owners licenses to persons or entities that apply for such |
licenses upon payment to the Board of the non-refundable | ||
license fee as provided in subsection (e) or (e-5) and upon a | ||
determination by the Board that the applicant is eligible for | ||
an owners license pursuant to this Act and the rules of the | ||
Board. From December 15, 2008 (the effective date of Public | ||
Act 95-1008) until (i) 3 years after December 15, 2008 (the | ||
effective date of Public Act 95-1008), (ii) the date any | ||
organization licensee begins to operate a slot machine or | ||
video game of chance under the Illinois Horse Racing Act of | ||
1975 or this Act, (iii) the date that payments begin under | ||
subsection (c-5) of Section 13 of this Act, (iv) the wagering | ||
tax imposed under Section 13 of this Act is increased by law to | ||
reflect a tax rate that is at least as stringent or more | ||
stringent than the tax rate contained in subsection (a-3) of | ||
Section 13, or (v) when an owners licensee holding a license | ||
issued pursuant to Section 7.1 of this Act begins conducting | ||
gaming, whichever occurs first, as a condition of licensure | ||
and as an alternative source of payment for those funds | ||
payable under subsection (c-5) of Section 13 of this Act, any | ||
owners licensee that holds or receives its owners license on | ||
or after May 26, 2006 (the effective date of Public Act | ||
94-804), other than an owners licensee operating a riverboat | ||
with adjusted gross receipts in calendar year 2004 of less | ||
than $200,000,000, must pay into the Horse Racing Equity Trust | ||
Fund, in addition to any other payments required under this | ||
Act, an amount equal to 3% of the adjusted gross receipts |
received by the owners licensee. The payments required under | ||
this Section shall be made by the owners licensee to the State | ||
Treasurer no later than 3:00 o'clock p.m. of the day after the | ||
day when the adjusted gross receipts were received by the | ||
owners licensee. A person or entity is ineligible to receive | ||
an owners license if: | ||
(1) the person has been convicted of a felony under | ||
the laws of this State, any other state, or the United | ||
States; | ||
(2) the person has been convicted of any violation of | ||
Article 28 of the Criminal Code of 1961 or the Criminal | ||
Code of 2012, or substantially similar laws of any other | ||
jurisdiction; | ||
(3) the person has submitted an application for a | ||
license under this Act which contains false information; | ||
(4) the person is a member of the Board; | ||
(5) a person defined in (1), (2), (3), or (4) is an | ||
officer, director, or managerial employee of the entity; | ||
(6) the entity employs a person defined in (1), (2), | ||
(3), or (4) who participates in the management or | ||
operation of gambling operations authorized under this | ||
Act; | ||
(7) (blank); or | ||
(8) a license of the person or entity issued under | ||
this Act, or a license to own or operate gambling | ||
facilities in any other jurisdiction, has been revoked. |
The Board is expressly prohibited from making changes to | ||
the requirement that licensees make payment into the Horse | ||
Racing Equity Trust Fund without the express authority of the | ||
Illinois General Assembly and making any other rule to | ||
implement or interpret Public Act 95-1008. For the purposes of | ||
this paragraph, "rules" is given the meaning given to that | ||
term in Section 1-70 of the Illinois Administrative Procedure | ||
Act. | ||
(b) In determining whether to grant an owners license to | ||
an applicant, the Board shall consider: | ||
(1) the character, reputation, experience, and | ||
financial integrity of the applicants and of any other or | ||
separate person that either: | ||
(A) controls, directly or indirectly, such | ||
applicant; or | ||
(B) is controlled, directly or indirectly, by such | ||
applicant or by a person which controls, directly or | ||
indirectly, such applicant; | ||
(2) the facilities or proposed facilities for the | ||
conduct of gambling; | ||
(3) the highest prospective total revenue to be | ||
derived by the State from the conduct of gambling; | ||
(4) the extent to which the ownership of the applicant | ||
reflects the diversity of the State by including minority | ||
persons, women, and persons with a disability and the good | ||
faith affirmative action plan of each applicant to |
recruit, train and upgrade minority persons, women, and | ||
persons with a disability in all employment | ||
classifications; the Board shall further consider granting | ||
an owners license and giving preference to an applicant | ||
under this Section to applicants in which minority persons | ||
and women hold ownership interest of at least 16% and 4%, | ||
respectively; | ||
(4.5) the extent to which the ownership of the | ||
applicant includes veterans of service in the armed forces | ||
of the United States, and the good faith affirmative | ||
action plan of each applicant to recruit, train, and | ||
upgrade veterans of service in the armed forces of the | ||
United States in all employment classifications; | ||
(5) the financial ability of the applicant to purchase | ||
and maintain adequate liability and casualty insurance; | ||
(6) whether the applicant has adequate capitalization | ||
to provide and maintain, for the duration of a license, a | ||
riverboat or casino; | ||
(7) the extent to which the applicant exceeds or meets | ||
other standards for the issuance of an owners license | ||
which the Board may adopt by rule; | ||
(8) the amount of the applicant's license bid; | ||
(9) the extent to which the applicant or the proposed | ||
host municipality plans to enter into revenue sharing | ||
agreements with communities other than the host | ||
municipality; |
(10) the extent to which the ownership of an applicant | ||
includes the most qualified number of minority persons, | ||
women, and persons with a disability; and | ||
(11) whether the applicant has entered into a fully | ||
executed construction project labor agreement with the | ||
applicable local building trades council. | ||
(c) Each owners license shall specify the place where the | ||
casino shall operate or the riverboat shall operate and dock. | ||
(d) Each applicant shall submit with his or her | ||
application, on forms provided by the Board, 2 sets of his or | ||
her fingerprints. | ||
(e) In addition to any licenses authorized under | ||
subsection (e-5) of this Section, the Board may issue up to 10 | ||
licenses authorizing the holders of such licenses to own | ||
riverboats. In the application for an owners license, the | ||
applicant shall state the dock at which the riverboat is based | ||
and the water on which the riverboat will be located. The Board | ||
shall issue 5 licenses to become effective not earlier than | ||
January 1, 1991. Three of such licenses shall authorize | ||
riverboat gambling on the Mississippi River, or, with approval | ||
by the municipality in which the riverboat was docked on | ||
August 7, 2003 and with Board approval, be authorized to | ||
relocate to a new location, in a municipality that (1) borders | ||
on the Mississippi River or is within 5 miles of the city | ||
limits of a municipality that borders on the Mississippi River | ||
and (2) on August 7, 2003, had a riverboat conducting |
riverboat gambling operations pursuant to a license issued | ||
under this Act; one of which shall authorize riverboat | ||
gambling from a home dock in the city of East St. Louis; and | ||
one of which shall authorize riverboat gambling from a home | ||
dock in the City of Alton. One other license shall authorize | ||
riverboat gambling on the Illinois River in the City of East | ||
Peoria or, with Board approval, shall authorize land-based | ||
gambling operations anywhere within the corporate limits of | ||
the City of Peoria. The Board shall issue one additional | ||
license to become effective not earlier than March 1, 1992, | ||
which shall authorize riverboat gambling on the Des Plaines | ||
River in Will County. The Board may issue 4 additional | ||
licenses to become effective not earlier than March 1, 1992. | ||
In determining the water upon which riverboats will operate, | ||
the Board shall consider the economic benefit which riverboat | ||
gambling confers on the State, and shall seek to assure that | ||
all regions of the State share in the economic benefits of | ||
riverboat gambling. | ||
In granting all licenses, the Board may give favorable | ||
consideration to economically depressed areas of the State, to | ||
applicants presenting plans which provide for significant | ||
economic development over a large geographic area, and to | ||
applicants who currently operate non-gambling riverboats in | ||
Illinois. The Board shall review all applications for owners | ||
licenses, and shall inform each applicant of the Board's | ||
decision. The Board may grant an owners license to an |
applicant that has not submitted the highest license bid, but | ||
if it does not select the highest bidder, the Board shall issue | ||
a written decision explaining why another applicant was | ||
selected and identifying the factors set forth in this Section | ||
that favored the winning bidder. The fee for issuance or | ||
renewal of a license pursuant to this subsection (e) shall be | ||
$250,000. | ||
(e-5) In addition to licenses authorized under subsection | ||
(e) of this Section: | ||
(1) the Board may issue one owners license authorizing | ||
the conduct of casino gambling in the City of Chicago; | ||
(2) the Board may issue one owners license authorizing | ||
the conduct of riverboat gambling in the City of Danville; | ||
(3) the Board may issue one owners license authorizing | ||
the conduct of riverboat gambling in the City of Waukegan; | ||
(4) the Board may issue one owners license authorizing | ||
the conduct of riverboat gambling in the City of Rockford; | ||
(5) the Board may issue one owners license authorizing | ||
the conduct of riverboat gambling in a municipality that | ||
is wholly or partially located in one of the following | ||
townships of Cook County: Bloom, Bremen, Calumet, Rich, | ||
Thornton, or Worth Township; and | ||
(6) the Board may issue one owners license authorizing | ||
the conduct of riverboat gambling in the unincorporated | ||
area of Williamson County adjacent to the Big Muddy River. | ||
Except for the license authorized under paragraph (1), |
each application for a license pursuant to this subsection | ||
(e-5) shall be submitted to the Board no later than 120 days | ||
after June 28, 2019 (the effective date of Public Act 101-31). | ||
All applications for a license under this subsection (e-5) | ||
shall include the nonrefundable application fee and the | ||
nonrefundable background investigation fee as provided in | ||
subsection (d) of Section 6 of this Act. In the event that an | ||
applicant submits an application for a license pursuant to | ||
this subsection (e-5) prior to June 28, 2019 (the effective | ||
date of Public Act 101-31), such applicant shall submit the | ||
nonrefundable application fee and background investigation fee | ||
as provided in subsection (d) of Section 6 of this Act no later | ||
than 6 months after June 28, 2019 (the effective date of Public | ||
Act 101-31). | ||
The Board shall consider issuing a license pursuant to | ||
paragraphs (1) through (6) of this subsection only after the | ||
corporate authority of the municipality or the county board of | ||
the county in which the riverboat or casino shall be located | ||
has certified to the Board the following: | ||
(i) that the applicant has negotiated with the | ||
corporate authority or county board in good faith; | ||
(ii) that the applicant and the corporate authority or | ||
county board have mutually agreed on the permanent | ||
location of the riverboat or casino; | ||
(iii) that the applicant and the corporate authority | ||
or county board have mutually agreed on the temporary |
location of the riverboat or casino; | ||
(iv) that the applicant and the corporate authority or | ||
the county board have mutually agreed on the percentage of | ||
revenues that will be shared with the municipality or | ||
county, if any; | ||
(v) that the applicant and the corporate authority or | ||
county board have mutually agreed on any zoning, | ||
licensing, public health, or other issues that are within | ||
the jurisdiction of the municipality or county; | ||
(vi) that the corporate authority or county board has | ||
passed a resolution or ordinance in support of the | ||
riverboat or casino in the municipality or county; | ||
(vii) the applicant for a license under paragraph (1) | ||
has made a public presentation concerning its casino | ||
proposal; and | ||
(viii) the applicant for a license under paragraph (1) | ||
has prepared a summary of its casino proposal and such | ||
summary has been posted on a public website of the | ||
municipality or the county. | ||
At least 7 days before the corporate authority of a | ||
municipality or county board of the county submits a | ||
certification to the Board concerning items (i) through (viii) | ||
of this subsection, it shall hold a public hearing to discuss | ||
items (i) through (viii), as well as any other details | ||
concerning the proposed riverboat or casino in the | ||
municipality or county. The corporate authority or county |
board must subsequently memorialize the details concerning the | ||
proposed riverboat or casino in a resolution that must be | ||
adopted by a majority of the corporate authority or county | ||
board before any certification is sent to the Board. The Board | ||
shall not alter, amend, change, or otherwise interfere with | ||
any agreement between the applicant and the corporate | ||
authority of the municipality or county board of the county | ||
regarding the location of any temporary or permanent facility. | ||
In addition, within 10 days after June 28, 2019 (the | ||
effective date of Public Act 101-31), the Board, with consent | ||
and at the expense of the City of Chicago, shall select and | ||
retain the services of a nationally recognized casino gaming | ||
feasibility consultant. Within 45 days after June 28, 2019 | ||
(the effective date of Public Act 101-31), the consultant | ||
shall prepare and deliver to the Board a study concerning the | ||
feasibility of, and the ability to finance, a casino in the | ||
City of Chicago. The feasibility study shall be delivered to | ||
the Mayor of the City of Chicago, the Governor, the President | ||
of the Senate, and the Speaker of the House of | ||
Representatives. Ninety days after receipt of the feasibility | ||
study, the Board shall make a determination, based on the | ||
results of the feasibility study, whether to recommend to the | ||
General Assembly that the terms of the license under paragraph | ||
(1) of this subsection (e-5) should be modified. The Board may | ||
begin accepting applications for the owners license under | ||
paragraph (1) of this subsection (e-5) upon the determination |
to issue such an owners license. | ||
In addition, prior to the Board issuing the owners license | ||
authorized under paragraph (4) of subsection (e-5), an impact | ||
study shall be completed to determine what location in the | ||
city will provide the greater impact to the region, including | ||
the creation of jobs and the generation of tax revenue. | ||
(e-10) The licenses authorized under subsection (e-5) of | ||
this Section shall be issued within 12 months after the date | ||
the license application is submitted. If the Board does not | ||
issue the licenses within that time period, then the Board | ||
shall give a written explanation to the applicant as to why it | ||
has not reached a determination and when it reasonably expects | ||
to make a determination. The fee for the issuance or renewal of | ||
a license issued pursuant to this subsection (e-10) shall be | ||
$250,000. Additionally, a licensee located outside of Cook | ||
County shall pay a minimum initial fee of $17,500 per gaming | ||
position, and a licensee located in Cook County shall pay a | ||
minimum initial fee of $30,000 per gaming position. The | ||
initial fees payable under this subsection (e-10) shall be | ||
deposited into the Rebuild Illinois Projects Fund. If at any | ||
point after June 1, 2020 there are no pending applications for | ||
a license under subsection (e-5) and not all licenses | ||
authorized under subsection (e-5) have been issued, then the | ||
Board shall reopen the license application process for those | ||
licenses authorized under subsection (e-5) that have not been | ||
issued. The Board shall follow the licensing process provided |
in subsection (e-5) with all time frames tied to the last date | ||
of a final order issued by the Board under subsection (e-5) | ||
rather than the effective date of the amendatory Act. | ||
(e-15) Each licensee of a license authorized under | ||
subsection (e-5) of this Section shall make a reconciliation | ||
payment 3 years after the date the licensee begins operating | ||
in an amount equal to 75% of the adjusted gross receipts for | ||
the most lucrative 12-month period of operations, minus an | ||
amount equal to the initial payment per gaming position paid | ||
by the specific licensee. Each licensee shall pay a | ||
$15,000,000 reconciliation fee upon issuance of an owners | ||
license. If this calculation results in a negative amount, | ||
then the licensee is not entitled to any reimbursement of fees | ||
previously paid. This reconciliation payment may be made in | ||
installments over a period of no more than 6 years. | ||
All payments by licensees under this subsection (e-15) | ||
shall be deposited into the Rebuild Illinois Projects Fund. | ||
(e-20) In addition to any other revocation powers granted | ||
to the Board under this Act, the Board may revoke the owners | ||
license of a licensee which fails to begin conducting gambling | ||
within 15 months of receipt of the Board's approval of the | ||
application if the Board determines that license revocation is | ||
in the best interests of the State. | ||
(f) The first 10 owners licenses issued under this Act | ||
shall permit the holder to own up to 2 riverboats and equipment | ||
thereon for a period of 3 years after the effective date of the |
license. Holders of the first 10 owners licenses must pay the | ||
annual license fee for each of the 3 years during which they | ||
are authorized to own riverboats. | ||
(g) Upon the termination, expiration, or revocation of | ||
each of the first 10 licenses, which shall be issued for a | ||
3-year period, all licenses are renewable annually upon | ||
payment of the fee and a determination by the Board that the | ||
licensee continues to meet all of the requirements of this Act | ||
and the Board's rules. However, for licenses renewed on or | ||
after the effective date of this amendatory Act of the 102nd | ||
General Assembly, renewal shall be for a period of 4 years. | ||
(h) An owners license, except for an owners license issued | ||
under subsection (e-5) of this Section, shall entitle the | ||
licensee to own up to 2 riverboats. | ||
An owners licensee of a casino or riverboat that is | ||
located in the City of Chicago pursuant to paragraph (1) of | ||
subsection (e-5) of this Section shall limit the number of | ||
gaming positions to 4,000 for such owner. An owners licensee | ||
authorized under subsection (e) or paragraph (2), (3), (4), or | ||
(5) of subsection (e-5) of this Section shall limit the number | ||
of gaming positions to 2,000 for any such owners license. An | ||
owners licensee authorized under paragraph (6) of subsection | ||
(e-5) of this Section shall limit the number of gaming | ||
positions to 1,200 for such owner. The initial fee for each | ||
gaming position obtained on or after June 28, 2019 (the | ||
effective date of Public Act 101-31) shall be a minimum of |
$17,500 for licensees not located in Cook County and a minimum | ||
of $30,000 for licensees located in Cook County, in addition | ||
to the reconciliation payment, as set forth in subsection | ||
(e-15) of this Section. The fees under this subsection (h) | ||
shall be deposited into the Rebuild Illinois Projects Fund. | ||
The fees under this subsection (h) that are paid by an owners | ||
licensee authorized under subsection (e) shall be paid by July | ||
1, 2021. | ||
Each owners licensee under subsection (e) of this Section | ||
shall reserve its gaming positions within 30 days after June | ||
28, 2019 (the effective date of Public Act 101-31). The Board | ||
may grant an extension to this 30-day period, provided that | ||
the owners licensee submits a written request and explanation | ||
as to why it is unable to reserve its positions within the | ||
30-day period. | ||
Each owners licensee under subsection (e-5) of this | ||
Section shall reserve its gaming positions within 30 days | ||
after issuance of its owners license. The Board may grant an | ||
extension to this 30-day period, provided that the owners | ||
licensee submits a written request and explanation as to why | ||
it is unable to reserve its positions within the 30-day | ||
period. | ||
A licensee may operate both of its riverboats | ||
concurrently, provided that the total number of gaming | ||
positions on both riverboats does not exceed the limit | ||
established pursuant to this subsection. Riverboats licensed |
to operate on the Mississippi River and the Illinois River | ||
south of Marshall County shall have an authorized capacity of | ||
at least 500 persons. Any other riverboat licensed under this | ||
Act shall have an authorized capacity of at least 400 persons. | ||
(h-5) An owners licensee who conducted gambling operations | ||
prior to January 1, 2012 and obtains positions pursuant to | ||
Public Act 101-31 shall make a reconciliation payment 3 years | ||
after any additional gaming positions begin operating in an | ||
amount equal to 75% of the owners licensee's average gross | ||
receipts for the most lucrative 12-month period of operations | ||
minus an amount equal to the initial fee that the owners | ||
licensee paid per additional gaming position. For purposes of | ||
this subsection (h-5), "average gross receipts" means (i) the | ||
increase in adjusted gross receipts for the most lucrative | ||
12-month period of operations over the adjusted gross receipts | ||
for 2019, multiplied by (ii) the percentage derived by | ||
dividing the number of additional gaming positions that an | ||
owners licensee had obtained by the total number of gaming | ||
positions operated by the owners licensee. If this calculation | ||
results in a negative amount, then the owners licensee is not | ||
entitled to any reimbursement of fees previously paid. This | ||
reconciliation payment may be made in installments over a | ||
period of no more than 6 years. These reconciliation payments | ||
shall be deposited into the Rebuild Illinois Projects Fund. | ||
(i) A licensed owner is authorized to apply to the Board | ||
for and, if approved therefor, to receive all licenses from |
the Board necessary for the operation of a riverboat or | ||
casino, including a liquor license, a license to prepare and | ||
serve food for human consumption, and other necessary | ||
licenses. All use, occupation, and excise taxes which apply to | ||
the sale of food and beverages in this State and all taxes | ||
imposed on the sale or use of tangible personal property apply | ||
to such sales aboard the riverboat or in the casino. | ||
(j) The Board may issue or re-issue a license authorizing | ||
a riverboat to dock in a municipality or approve a relocation | ||
under Section 11.2 only if, prior to the issuance or | ||
re-issuance of the license or approval, the governing body of | ||
the municipality in which the riverboat will dock has by a | ||
majority vote approved the docking of riverboats in the | ||
municipality. The Board may issue or re-issue a license | ||
authorizing a riverboat to dock in areas of a county outside | ||
any municipality or approve a relocation under Section 11.2 | ||
only if, prior to the issuance or re-issuance of the license or | ||
approval, the governing body of the county has by a majority | ||
vote approved of the docking of riverboats within such areas. | ||
(k) An owners licensee may conduct land-based gambling | ||
operations upon approval by the Board and payment of a fee of | ||
$250,000, which shall be deposited into the State Gaming Fund. | ||
(l) An owners licensee may conduct gaming at a temporary | ||
facility pending the construction of a permanent facility or | ||
the remodeling or relocation of an existing facility to | ||
accommodate gaming participants for up to 24 months after the |
temporary facility begins to conduct gaming. Upon request by | ||
an owners licensee and upon a showing of good cause by the | ||
owners licensee : , (i) for a licensee authorized under | ||
paragraph (3) of subsection (e-5), the Board shall extend the | ||
period during which the licensee may conduct gaming at a | ||
temporary facility by up to 30 months; and (ii) for all other | ||
licensees, the Board shall extend the period during which the | ||
licensee may conduct gaming at a temporary facility by up to 12 | ||
months. The Board shall make rules concerning the conduct of | ||
gaming from temporary facilities. | ||
(Source: P.A. 101-31, eff. 6-28-19; 101-648, eff. 6-30-20; | ||
102-13, eff. 6-10-21; 102-558, eff. 8-20-21.) | ||
(230 ILCS 10/13) (from Ch. 120, par. 2413) | ||
Sec. 13. Wagering tax; rate; distribution. | ||
(a) Until January 1, 1998, a tax is imposed on the adjusted | ||
gross receipts received from gambling games authorized under | ||
this Act at the rate of 20%. | ||
(a-1) From January 1, 1998 until July 1, 2002, a privilege | ||
tax is imposed on persons engaged in the business of | ||
conducting riverboat gambling operations, based on the | ||
adjusted gross receipts received by a licensed owner from | ||
gambling games authorized under this Act at the following | ||
rates: | ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000; |
20% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $50,000,000; | ||
25% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000; | ||
30% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000; | ||
35% of annual adjusted gross receipts in excess of | ||
$100,000,000. | ||
(a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||
is imposed on persons engaged in the business of conducting | ||
riverboat gambling operations, other than licensed managers | ||
conducting riverboat gambling operations on behalf of the | ||
State, based on the adjusted gross receipts received by a | ||
licensed owner from gambling games authorized under this Act | ||
at the following rates: | ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000; | ||
22.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $50,000,000; | ||
27.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000; | ||
32.5% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000; | ||
37.5% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not exceeding $150,000,000; | ||
45% of annual adjusted gross receipts in excess of |
$150,000,000 but not exceeding $200,000,000; | ||
50% of annual adjusted gross receipts in excess of | ||
$200,000,000. | ||
(a-3) Beginning July 1, 2003, a privilege tax is imposed | ||
on persons engaged in the business of conducting riverboat | ||
gambling operations, other than licensed managers conducting | ||
riverboat gambling operations on behalf of the State, based on | ||
the adjusted gross receipts received by a licensed owner from | ||
gambling games authorized under this Act at the following | ||
rates: | ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000; | ||
27.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $37,500,000; | ||
32.5% of annual adjusted gross receipts in excess of | ||
$37,500,000 but not exceeding $50,000,000; | ||
37.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000; | ||
45% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000; | ||
50% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not exceeding $250,000,000; | ||
70% of annual adjusted gross receipts in excess of | ||
$250,000,000. | ||
An amount equal to the amount of wagering taxes collected | ||
under this subsection (a-3) that are in addition to the amount |
of wagering taxes that would have been collected if the | ||
wagering tax rates under subsection (a-2) were in effect shall | ||
be paid into the Common School Fund. | ||
The privilege tax imposed under this subsection (a-3) | ||
shall no longer be imposed beginning on the earlier of (i) July | ||
1, 2005; (ii) the first date after June 20, 2003 that riverboat | ||
gambling operations are conducted pursuant to a dormant | ||
license; or (iii) the first day that riverboat gambling | ||
operations are conducted under the authority of an owners | ||
license that is in addition to the 10 owners licenses | ||
initially authorized under this Act. For the purposes of this | ||
subsection (a-3), the term "dormant license" means an owners | ||
license that is authorized by this Act under which no | ||
riverboat gambling operations are being conducted on June 20, | ||
2003. | ||
(a-4) Beginning on the first day on which the tax imposed | ||
under subsection (a-3) is no longer imposed and ending upon | ||
the imposition of the privilege tax under subsection (a-5) of | ||
this Section, a privilege tax is imposed on persons engaged in | ||
the business of conducting gambling operations, other than | ||
licensed managers conducting riverboat gambling operations on | ||
behalf of the State, based on the adjusted gross receipts | ||
received by a licensed owner from gambling games authorized | ||
under this Act at the following rates: | ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000; |
22.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $50,000,000; | ||
27.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000; | ||
32.5% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000; | ||
37.5% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not exceeding $150,000,000; | ||
45% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not exceeding $200,000,000; | ||
50% of annual adjusted gross receipts in excess of | ||
$200,000,000. | ||
For the imposition of the privilege tax in this subsection | ||
(a-4), amounts paid pursuant to item (1) of subsection (b) of | ||
Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||
be included in the determination of adjusted gross receipts. | ||
(a-5)(1) Beginning on July 1, 2020, a privilege tax is | ||
imposed on persons engaged in the business of conducting | ||
gambling operations, other than the owners licensee under | ||
paragraph (1) of subsection (e-5) of Section 7 and licensed | ||
managers conducting riverboat gambling operations on behalf of | ||
the State, based on the adjusted gross receipts received by | ||
such licensee from the gambling games authorized under this | ||
Act. The privilege tax for all gambling games other than table | ||
games, including, but not limited to, slot machines, video | ||
game of chance gambling, and electronic gambling games shall |
be at the following rates: | ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000; | ||
22.5% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $50,000,000; | ||
27.5% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000; | ||
32.5% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000; | ||
37.5% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not exceeding $150,000,000; | ||
45% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not exceeding $200,000,000; | ||
50% of annual adjusted gross receipts in excess of | ||
$200,000,000. | ||
The privilege tax for table games shall be at the | ||
following rates: | ||
15% of annual adjusted gross receipts up to and | ||
including $25,000,000; | ||
20% of annual adjusted gross receipts in excess of | ||
$25,000,000. | ||
For the imposition of the privilege tax in this subsection | ||
(a-5), amounts paid pursuant to item (1) of subsection (b) of | ||
Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||
be included in the determination of adjusted gross receipts. | ||
(2) Beginning on the first day that an owners licensee |
under paragraph (1) of subsection (e-5) of Section 7 conducts | ||
gambling operations, either in a temporary facility or a | ||
permanent facility, a privilege tax is imposed on persons | ||
engaged in the business of conducting gambling operations | ||
under paragraph (1) of subsection (e-5) of Section 7, other | ||
than licensed managers conducting riverboat gambling | ||
operations on behalf of the State, based on the adjusted gross | ||
receipts received by such licensee from the gambling games | ||
authorized under this Act. The privilege tax for all gambling | ||
games other than table games, including, but not limited to, | ||
slot machines, video game of chance gambling, and electronic | ||
gambling games shall be at the following rates: | ||
12% of annual adjusted gross receipts up to and | ||
including $25,000,000 to the State and 10.5% of annual | ||
adjusted gross receipts up to and including $25,000,000 to | ||
the City of Chicago; | ||
16% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $50,000,000 to the State and | ||
14% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $50,000,000 to the City of | ||
Chicago; | ||
20.1% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000 to the State and | ||
17.4% of annual adjusted gross receipts in excess of | ||
$50,000,000 but not exceeding $75,000,000 to the City of | ||
Chicago; |
21.4% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000 to the State | ||
and 18.6% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $100,000,000 to the City of | ||
Chicago; | ||
22.7% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not exceeding $150,000,000 to the State | ||
and 19.8% of annual adjusted gross receipts in excess of | ||
$100,000,000 but not exceeding $150,000,000 to the City of | ||
Chicago; | ||
24.1% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not exceeding $225,000,000 to the State | ||
and 20.9% of annual adjusted gross receipts in excess of | ||
$150,000,000 but not exceeding $225,000,000 to the City of | ||
Chicago; | ||
26.8% of annual adjusted gross receipts in excess of | ||
$225,000,000 but not exceeding $1,000,000,000 to the State | ||
and 23.2% of annual adjusted gross receipts in excess of | ||
$225,000,000 but not exceeding $1,000,000,000 to the City | ||
of Chicago; | ||
40% of annual adjusted gross receipts in excess of | ||
$1,000,000,000 to the State and 34.7% of annual gross | ||
receipts in excess of $1,000,000,000 to the City of | ||
Chicago. | ||
The privilege tax for table games shall be at the | ||
following rates: |
8.1% of annual adjusted gross receipts up to and | ||
including $25,000,000 to the State and 6.9% of annual | ||
adjusted gross receipts up to and including $25,000,000 to | ||
the City of Chicago; | ||
10.7% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $75,000,000 to the State and | ||
9.3% of annual adjusted gross receipts in excess of | ||
$25,000,000 but not exceeding $75,000,000 to the City of | ||
Chicago; | ||
11.2% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $175,000,000 to the State | ||
and 9.8% of annual adjusted gross receipts in excess of | ||
$75,000,000 but not exceeding $175,000,000 to the City of | ||
Chicago; | ||
13.5% of annual adjusted gross receipts in excess of | ||
$175,000,000 but not exceeding $225,000,000 to the State | ||
and 11.5% of annual adjusted gross receipts in excess of | ||
$175,000,000 but not exceeding $225,000,000 to the City of | ||
Chicago; | ||
15.1% of annual adjusted gross receipts in excess of | ||
$225,000,000 but not exceeding $275,000,000 to the State | ||
and 12.9% of annual adjusted gross receipts in excess of | ||
$225,000,000 but not exceeding $275,000,000 to the City of | ||
Chicago; | ||
16.2% of annual adjusted gross receipts in excess of | ||
$275,000,000 but not exceeding $375,000,000 to the State |
and 13.8% of annual adjusted gross receipts in excess of | ||
$275,000,000 but not exceeding $375,000,000 to the City of | ||
Chicago; | ||
18.9% of annual adjusted gross receipts in excess of | ||
$375,000,000 to the State and 16.1% of annual gross | ||
receipts in excess of $375,000,000 to the City of Chicago. | ||
For the imposition of the privilege tax in this subsection | ||
(a-5), amounts paid pursuant to item (1) of subsection (b) of | ||
Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||
be included in the determination of adjusted gross receipts. | ||
(3) Notwithstanding the provisions of this subsection | ||
(a-5), for the first 10 years that the privilege tax is imposed | ||
under this subsection (a-5) or until the year preceding the | ||
calendar year in which paragraph (4) becomes operative, | ||
whichever occurs first, the privilege tax shall be imposed on | ||
the modified annual adjusted gross receipts of a riverboat or | ||
casino conducting gambling operations in the City of East St. | ||
Louis, unless: | ||
(1) the riverboat or casino fails to employ at least | ||
450 people, except no minimum employment shall be required | ||
during 2020 and 2021 or during periods that the riverboat | ||
or casino is closed on orders of State officials for | ||
public health emergencies or other emergencies not caused | ||
by the riverboat or casino; | ||
(2) the riverboat or casino fails to maintain | ||
operations in a manner consistent with this Act or is not a |
viable riverboat or casino subject to the approval of the | ||
Board; or | ||
(3) the owners licensee is not an entity in which | ||
employees participate in an employee stock ownership plan | ||
or in which the owners licensee sponsors a 401(k) | ||
retirement plan and makes a matching employer contribution | ||
equal to at least one-quarter of the first 12% or one-half | ||
of the first 6% of each participating employee's | ||
contribution, not to exceed any limitations under federal | ||
laws and regulations. | ||
(4) Notwithstanding the provisions of this subsection | ||
(a-5), for 10 calendar years beginning in the year that | ||
gambling operations commence either in a temporary or | ||
permanent facility at an organization gaming facility located | ||
in the City of Collinsville if the facility commences | ||
operations within 3 years of the effective date of the changes | ||
made to this Section by this amendatory Act of the 103rd | ||
General Assembly, the privilege tax imposed under this | ||
subsection (a-5) on a riverboat or casino conducting gambling | ||
operations in the City of East St. Louis shall be reduced, if | ||
applicable, by an amount equal to the difference in adjusted | ||
gross receipts for the 2022 calendar year less the current | ||
year's adjusted gross receipts, unless: | ||
(A) the riverboat or casino fails to employ at least | ||
350 people, except that no minimum employment shall be | ||
required during periods that the riverboat or casino is |
closed on orders of State officials for public health | ||
emergencies or other emergencies not caused by the | ||
riverboat or casino; | ||
(B) the riverboat or casino fails to maintain | ||
operations in a manner consistent with this Act or is not a | ||
viable riverboat or casino subject to the approval of the | ||
Board; or | ||
(C) the riverboat or casino fails to submit audited | ||
financial statements to the Board prepared by an | ||
accounting firm that has been preapproved by the Board and | ||
such statements were prepared in accordance with the | ||
provisions of the Financial Accounting Standards Board | ||
Accounting Standards Codification under nongovernmental | ||
accounting principles generally accepted in the United | ||
States. | ||
As used in this subsection (a-5), "modified annual | ||
adjusted gross receipts" means: | ||
(A) for calendar year 2020, the annual adjusted gross | ||
receipts for the current year minus the difference between | ||
an amount equal to the average annual adjusted gross | ||
receipts from a riverboat or casino conducting gambling | ||
operations in the City of East St. Louis for 2014, 2015, | ||
2016, 2017, and 2018 and the annual adjusted gross | ||
receipts for 2018; | ||
(B) for calendar year 2021, the annual adjusted gross | ||
receipts for the current year minus the difference between |
an amount equal to the average annual adjusted gross | ||
receipts from a riverboat or casino conducting gambling | ||
operations in the City of East St. Louis for 2014, 2015, | ||
2016, 2017, and 2018 and the annual adjusted gross | ||
receipts for 2019; and | ||
(C) for calendar years 2022 through 2029, the annual | ||
adjusted gross receipts for the current year minus the | ||
difference between an amount equal to the average annual | ||
adjusted gross receipts from a riverboat or casino | ||
conducting gambling operations in the City of East St. | ||
Louis for 3 years preceding the current year and the | ||
annual adjusted gross receipts for the immediately | ||
preceding year. | ||
(a-6) From June 28, 2019 (the effective date of Public Act | ||
101-31) until June 30, 2023, an owners licensee that conducted | ||
gambling operations prior to January 1, 2011 shall receive a | ||
dollar-for-dollar credit against the tax imposed under this | ||
Section for any renovation or construction costs paid by the | ||
owners licensee, but in no event shall the credit exceed | ||
$2,000,000. | ||
Additionally, from June 28, 2019 (the effective date of | ||
Public Act 101-31) until December 31, 2024, an owners licensee | ||
that (i) is located within 15 miles of the Missouri border, and | ||
(ii) has at least 3 riverboats, casinos, or their equivalent | ||
within a 45-mile radius, may be authorized to relocate to a new | ||
location with the approval of both the unit of local |
government designated as the home dock and the Board, so long | ||
as the new location is within the same unit of local government | ||
and no more than 3 miles away from its original location. Such | ||
owners licensee shall receive a credit against the tax imposed | ||
under this Section equal to 8% of the total project costs, as | ||
approved by the Board, for any renovation or construction | ||
costs paid by the owners licensee for the construction of the | ||
new facility, provided that the new facility is operational by | ||
July 1, 2024. In determining whether or not to approve a | ||
relocation, the Board must consider the extent to which the | ||
relocation will diminish the gaming revenues received by other | ||
Illinois gaming facilities. | ||
(a-7) Beginning in the initial adjustment year and through | ||
the final adjustment year, if the total obligation imposed | ||
pursuant to either subsection (a-5) or (a-6) will result in an | ||
owners licensee receiving less after-tax adjusted gross | ||
receipts than it received in calendar year 2018, then the | ||
total amount of privilege taxes that the owners licensee is | ||
required to pay for that calendar year shall be reduced to the | ||
extent necessary so that the after-tax adjusted gross receipts | ||
in that calendar year equals the after-tax adjusted gross | ||
receipts in calendar year 2018, but the privilege tax | ||
reduction shall not exceed the annual adjustment cap. If | ||
pursuant to this subsection (a-7), the total obligation | ||
imposed pursuant to either subsection (a-5) or (a-6) shall be | ||
reduced, then the owners licensee shall not receive a refund |
from the State at the end of the subject calendar year but | ||
instead shall be able to apply that amount as a credit against | ||
any payments it owes to the State in the following calendar | ||
year to satisfy its total obligation under either subsection | ||
(a-5) or (a-6). The credit for the final adjustment year shall | ||
occur in the calendar year following the final adjustment | ||
year. | ||
If an owners licensee that conducted gambling operations | ||
prior to January 1, 2019 expands its riverboat or casino, | ||
including, but not limited to, with respect to its gaming | ||
floor, additional non-gaming amenities such as restaurants, | ||
bars, and hotels and other additional facilities, and incurs | ||
construction and other costs related to such expansion from | ||
June 28, 2019 (the effective date of Public Act 101-31) until | ||
June 28, 2024 (the 5th anniversary of the effective date of | ||
Public Act 101-31), then for each $15,000,000 spent for any | ||
such construction or other costs related to expansion paid by | ||
the owners licensee, the final adjustment year shall be | ||
extended by one year and the annual adjustment cap shall | ||
increase by 0.2% of adjusted gross receipts during each | ||
calendar year until and including the final adjustment year. | ||
No further modifications to the final adjustment year or | ||
annual adjustment cap shall be made after $75,000,000 is | ||
incurred in construction or other costs related to expansion | ||
so that the final adjustment year shall not extend beyond the | ||
9th calendar year after the initial adjustment year, not |
including the initial adjustment year, and the annual | ||
adjustment cap shall not exceed 4% of adjusted gross receipts | ||
in a particular calendar year. Construction and other costs | ||
related to expansion shall include all project related costs, | ||
including, but not limited to, all hard and soft costs, | ||
financing costs, on or off-site ground, road or utility work, | ||
cost of gaming equipment and all other personal property, | ||
initial fees assessed for each incremental gaming position, | ||
and the cost of incremental land acquired for such expansion. | ||
Soft costs shall include, but not be limited to, legal fees, | ||
architect, engineering and design costs, other consultant | ||
costs, insurance cost, permitting costs, and pre-opening costs | ||
related to the expansion, including, but not limited to, any | ||
of the following: marketing, real estate taxes, personnel, | ||
training, travel and out-of-pocket expenses, supply, | ||
inventory, and other costs, and any other project related soft | ||
costs. | ||
To be eligible for the tax credits in subsection (a-6), | ||
all construction contracts shall include a requirement that | ||
the contractor enter into a project labor agreement with the | ||
building and construction trades council with geographic | ||
jurisdiction of the location of the proposed gaming facility. | ||
Notwithstanding any other provision of this subsection | ||
(a-7), this subsection (a-7) does not apply to an owners | ||
licensee unless such owners licensee spends at least | ||
$15,000,000 on construction and other costs related to its |
expansion, excluding the initial fees assessed for each | ||
incremental gaming position. | ||
This subsection (a-7) does not apply to owners licensees | ||
authorized pursuant to subsection (e-5) of Section 7 of this | ||
Act. | ||
For purposes of this subsection (a-7): | ||
"Building and construction trades council" means any | ||
organization representing multiple construction entities that | ||
are monitoring or attentive to compliance with public or | ||
workers' safety laws, wage and hour requirements, or other | ||
statutory requirements or that are making or maintaining | ||
collective bargaining agreements. | ||
"Initial adjustment year" means the year commencing on | ||
January 1 of the calendar year immediately following the | ||
earlier of the following: | ||
(1) the commencement of gambling operations, either in | ||
a temporary or permanent facility, with respect to the | ||
owners license authorized under paragraph (1) of | ||
subsection (e-5) of Section 7 of this Act; or | ||
(2) June 28, 2021 (24 months after the effective date | ||
of Public Act 101-31); | ||
provided the initial adjustment year shall not commence | ||
earlier than June 28, 2020 (12 months after the effective date | ||
of Public Act 101-31). | ||
"Final adjustment year" means the 2nd calendar year after | ||
the initial adjustment year, not including the initial |
adjustment year, and as may be extended further as described | ||
in this subsection (a-7). | ||
"Annual adjustment cap" means 3% of adjusted gross | ||
receipts in a particular calendar year, and as may be | ||
increased further as otherwise described in this subsection | ||
(a-7). | ||
(a-8) Riverboat gambling operations conducted by a | ||
licensed manager on behalf of the State are not subject to the | ||
tax imposed under this Section. | ||
(a-9) Beginning on January 1, 2020, the calculation of | ||
gross receipts or adjusted gross receipts, for the purposes of | ||
this Section, for a riverboat, a casino, or an organization | ||
gaming facility shall not include the dollar amount of | ||
non-cashable vouchers, coupons, and electronic promotions | ||
redeemed by wagerers upon the riverboat, in the casino, or in | ||
the organization gaming facility up to and including an amount | ||
not to exceed 20% of a riverboat's, a casino's, or an | ||
organization gaming facility's adjusted gross receipts. | ||
The Illinois Gaming Board shall submit to the General | ||
Assembly a comprehensive report no later than March 31, 2023 | ||
detailing, at a minimum, the effect of removing non-cashable | ||
vouchers, coupons, and electronic promotions from this | ||
calculation on net gaming revenues to the State in calendar | ||
years 2020 through 2022, the increase or reduction in wagerers | ||
as a result of removing non-cashable vouchers, coupons, and | ||
electronic promotions from this calculation, the effect of the |
tax rates in subsection (a-5) on net gaming revenues to this | ||
State, and proposed modifications to the calculation. | ||
(a-10) The taxes imposed by this Section shall be paid by | ||
the licensed owner or the organization gaming licensee to the | ||
Board not later than 5:00 o'clock p.m. of the day after the day | ||
when the wagers were made. | ||
(a-15) If the privilege tax imposed under subsection (a-3) | ||
is no longer imposed pursuant to item (i) of the last paragraph | ||
of subsection (a-3), then by June 15 of each year, each owners | ||
licensee, other than an owners licensee that admitted | ||
1,000,000 persons or fewer in calendar year 2004, must, in | ||
addition to the payment of all amounts otherwise due under | ||
this Section, pay to the Board a reconciliation payment in the | ||
amount, if any, by which the licensed owner's base amount | ||
exceeds the amount of net privilege tax paid by the licensed | ||
owner to the Board in the then current State fiscal year. A | ||
licensed owner's net privilege tax obligation due for the | ||
balance of the State fiscal year shall be reduced up to the | ||
total of the amount paid by the licensed owner in its June 15 | ||
reconciliation payment. The obligation imposed by this | ||
subsection (a-15) is binding on any person, firm, corporation, | ||
or other entity that acquires an ownership interest in any | ||
such owners license. The obligation imposed under this | ||
subsection (a-15) terminates on the earliest of: (i) July 1, | ||
2007, (ii) the first day after August 23, 2005 (the effective | ||
date of Public Act 94-673) that riverboat gambling operations |
are conducted pursuant to a dormant license, (iii) the first | ||
day that riverboat gambling operations are conducted under the | ||
authority of an owners license that is in addition to the 10 | ||
owners licenses initially authorized under this Act, or (iv) | ||
the first day that a licensee under the Illinois Horse Racing | ||
Act of 1975 conducts gaming operations with slot machines or | ||
other electronic gaming devices. The Board must reduce the | ||
obligation imposed under this subsection (a-15) by an amount | ||
the Board deems reasonable for any of the following reasons: | ||
(A) an act or acts of God, (B) an act of bioterrorism or | ||
terrorism or a bioterrorism or terrorism threat that was | ||
investigated by a law enforcement agency, or (C) a condition | ||
beyond the control of the owners licensee that does not result | ||
from any act or omission by the owners licensee or any of its | ||
agents and that poses a hazardous threat to the health and | ||
safety of patrons. If an owners licensee pays an amount in | ||
excess of its liability under this Section, the Board shall | ||
apply the overpayment to future payments required under this | ||
Section. | ||
For purposes of this subsection (a-15): | ||
"Act of God" means an incident caused by the operation of | ||
an extraordinary force that cannot be foreseen, that cannot be | ||
avoided by the exercise of due care, and for which no person | ||
can be held liable. | ||
"Base amount" means the following: | ||
For a riverboat in Alton, $31,000,000. |
For a riverboat in East Peoria, $43,000,000. | ||
For the Empress riverboat in Joliet, $86,000,000. | ||
For a riverboat in Metropolis, $45,000,000. | ||
For the Harrah's riverboat in Joliet, $114,000,000. | ||
For a riverboat in Aurora, $86,000,000. | ||
For a riverboat in East St. Louis, $48,500,000. | ||
For a riverboat in Elgin, $198,000,000. | ||
"Dormant license" has the meaning ascribed to it in | ||
subsection (a-3). | ||
"Net privilege tax" means all privilege taxes paid by a | ||
licensed owner to the Board under this Section, less all | ||
payments made from the State Gaming Fund pursuant to | ||
subsection (b) of this Section. | ||
The changes made to this subsection (a-15) by Public Act | ||
94-839 are intended to restate and clarify the intent of | ||
Public Act 94-673 with respect to the amount of the payments | ||
required to be made under this subsection by an owners | ||
licensee to the Board. | ||
(b) From the tax revenue from riverboat or casino gambling | ||
deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of adjusted gross receipts generated by a | ||
riverboat or a casino, other than a riverboat or casino | ||
designated in paragraph (1), (3), or (4) of subsection (e-5) | ||
of Section 7, shall be paid monthly, subject to appropriation | ||
by the General Assembly, to the unit of local government in | ||
which the casino is located or that is designated as the home |
dock of the riverboat. Notwithstanding anything to the | ||
contrary, beginning on the first day that an owners licensee | ||
under paragraph (1), (2), (3), (4), (5), or (6) of subsection | ||
(e-5) of Section 7 conducts gambling operations, either in a | ||
temporary facility or a permanent facility, and for 2 years | ||
thereafter, a unit of local government designated as the home | ||
dock of a riverboat whose license was issued before January 1, | ||
2019, other than a riverboat conducting gambling operations in | ||
the City of East St. Louis, shall not receive less under this | ||
subsection (b) than the amount the unit of local government | ||
received under this subsection (b) in calendar year 2018. | ||
Notwithstanding anything to the contrary and because the City | ||
of East St. Louis is a financially distressed city, beginning | ||
on the first day that an owners licensee under paragraph (1), | ||
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | ||
conducts gambling operations, either in a temporary facility | ||
or a permanent facility, and for 10 years thereafter, a unit of | ||
local government designated as the home dock of a riverboat | ||
conducting gambling operations in the City of East St. Louis | ||
shall not receive less under this subsection (b) than the | ||
amount the unit of local government received under this | ||
subsection (b) in calendar year 2018. | ||
From the tax revenue deposited in the State Gaming Fund | ||
pursuant to riverboat or casino gambling operations conducted | ||
by a licensed manager on behalf of the State, an amount equal | ||
to 5% of adjusted gross receipts generated pursuant to those |
riverboat or casino gambling operations shall be paid monthly, | ||
subject to appropriation by the General Assembly, to the unit | ||
of local government that is designated as the home dock of the | ||
riverboat upon which those riverboat gambling operations are | ||
conducted or in which the casino is located. | ||
From the tax revenue from riverboat or casino gambling | ||
deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of the adjusted gross receipts generated by | ||
a riverboat designated in paragraph (3) of subsection (e-5) of | ||
Section 7 shall be divided and remitted monthly, subject to | ||
appropriation, as follows: 70% to Waukegan, 10% to Park City, | ||
15% to North Chicago, and 5% to Lake County. | ||
From the tax revenue from riverboat or casino gambling | ||
deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of the adjusted gross receipts generated by | ||
a riverboat designated in paragraph (4) of subsection (e-5) of | ||
Section 7 shall be remitted monthly, subject to appropriation, | ||
as follows: 70% to the City of Rockford, 5% to the City of | ||
Loves Park, 5% to the Village of Machesney, and 20% to | ||
Winnebago County. | ||
From the tax revenue from riverboat or casino gambling | ||
deposited in the State Gaming Fund under this Section, an | ||
amount equal to 5% of the adjusted gross receipts generated by | ||
a riverboat designated in paragraph (5) of subsection (e-5) of | ||
Section 7 shall be remitted monthly, subject to appropriation, | ||
as follows: 2% to the unit of local government in which the |
riverboat or casino is located, and 3% shall be distributed: | ||
(A) in accordance with a regional capital development plan | ||
entered into by the following communities: Village of Beecher, | ||
City of Blue Island, Village of Burnham, City of Calumet City, | ||
Village of Calumet Park, City of Chicago Heights, City of | ||
Country Club Hills, Village of Crestwood, Village of Crete, | ||
Village of Dixmoor, Village of Dolton, Village of East Hazel | ||
Crest, Village of Flossmoor, Village of Ford Heights, Village | ||
of Glenwood, City of Harvey, Village of Hazel Crest, Village | ||
of Homewood, Village of Lansing, Village of Lynwood, City of | ||
Markham, Village of Matteson, Village of Midlothian, Village | ||
of Monee, City of Oak Forest, Village of Olympia Fields, | ||
Village of Orland Hills, Village of Orland Park, City of Palos | ||
Heights, Village of Park Forest, Village of Phoenix, Village | ||
of Posen, Village of Richton Park, Village of Riverdale, | ||
Village of Robbins, Village of Sauk Village, Village of South | ||
Chicago Heights, Village of South Holland, Village of Steger, | ||
Village of Thornton, Village of Tinley Park, Village of | ||
University Park, and Village of Worth; or (B) if no regional | ||
capital development plan exists, equally among the communities | ||
listed in item (A) to be used for capital expenditures or | ||
public pension payments, or both. | ||
Units of local government may refund any portion of the | ||
payment that they receive pursuant to this subsection (b) to | ||
the riverboat or casino. | ||
(b-4) Beginning on the first day a the licensee under |
paragraph (5) of subsection (e-5) of Section 7 conducts | ||
gambling operations or 30 days after the effective date of | ||
this Amendatory Act of the 103rd General Assembly, whichever | ||
is sooner , either in a temporary facility or a permanent | ||
facility, and ending on July 31, 2042, from the tax revenue | ||
deposited in the State Gaming Fund under this Section, | ||
$5,000,000 shall be paid annually, subject to appropriation, | ||
to the host municipality of that owners licensee of a license | ||
issued or re-issued pursuant to Section 7.1 of this Act before | ||
January 1, 2012. Payments received by the host municipality | ||
pursuant to this subsection (b-4) may not be shared with any | ||
other unit of local government. | ||
(b-5) Beginning on June 28, 2019 (the effective date of | ||
Public Act 101-31), from the tax revenue deposited in the | ||
State Gaming Fund under this Section, an amount equal to 3% of | ||
adjusted gross receipts generated by each organization gaming | ||
facility located outside Madison County shall be paid monthly, | ||
subject to appropriation by the General Assembly, to a | ||
municipality other than the Village of Stickney in which each | ||
organization gaming facility is located or, if the | ||
organization gaming facility is not located within a | ||
municipality, to the county in which the organization gaming | ||
facility is located, except as otherwise provided in this | ||
Section. From the tax revenue deposited in the State Gaming | ||
Fund under this Section, an amount equal to 3% of adjusted | ||
gross receipts generated by an organization gaming facility |
located in the Village of Stickney shall be paid monthly, | ||
subject to appropriation by the General Assembly, as follows: | ||
25% to the Village of Stickney, 5% to the City of Berwyn, 50% | ||
to the Town of Cicero, and 20% to the Stickney Public Health | ||
District. | ||
From the tax revenue deposited in the State Gaming Fund | ||
under this Section, an amount equal to 5% of adjusted gross | ||
receipts generated by an organization gaming facility located | ||
in the City of Collinsville shall be paid monthly, subject to | ||
appropriation by the General Assembly, as follows: 30% to the | ||
City of Alton, 30% to the City of East St. Louis, and 40% to | ||
the City of Collinsville. | ||
Municipalities and counties may refund any portion of the | ||
payment that they receive pursuant to this subsection (b-5) to | ||
the organization gaming facility. | ||
(b-6) Beginning on June 28, 2019 (the effective date of | ||
Public Act 101-31), from the tax revenue deposited in the | ||
State Gaming Fund under this Section, an amount equal to 2% of | ||
adjusted gross receipts generated by an organization gaming | ||
facility located outside Madison County shall be paid monthly, | ||
subject to appropriation by the General Assembly, to the | ||
county in which the organization gaming facility is located | ||
for the purposes of its criminal justice system or health care | ||
system. | ||
Counties may refund any portion of the payment that they | ||
receive pursuant to this subsection (b-6) to the organization |
gaming facility. | ||
(b-7) From the tax revenue from the organization gaming | ||
licensee located in one of the following townships of Cook | ||
County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | ||
Worth, an amount equal to 5% of the adjusted gross receipts | ||
generated by that organization gaming licensee shall be | ||
remitted monthly, subject to appropriation, as follows: 2% to | ||
the unit of local government in which the organization gaming | ||
licensee is located, and 3% shall be distributed: (A) in | ||
accordance with a regional capital development plan entered | ||
into by the following communities: Village of Beecher, City of | ||
Blue Island, Village of Burnham, City of Calumet City, Village | ||
of Calumet Park, City of Chicago Heights, City of Country Club | ||
Hills, Village of Crestwood, Village of Crete, Village of | ||
Dixmoor, Village of Dolton, Village of East Hazel Crest, | ||
Village of Flossmoor, Village of Ford Heights, Village of | ||
Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||
Homewood, Village of Lansing, Village of Lynwood, City of | ||
Markham, Village of Matteson, Village of Midlothian, Village | ||
of Monee, City of Oak Forest, Village of Olympia Fields, | ||
Village of Orland Hills, Village of Orland Park, City of Palos | ||
Heights, Village of Park Forest, Village of Phoenix, Village | ||
of Posen, Village of Richton Park, Village of Riverdale, | ||
Village of Robbins, Village of Sauk Village, Village of South | ||
Chicago Heights, Village of South Holland, Village of Steger, | ||
Village of Thornton, Village of Tinley Park, Village of |
University Park, and Village of Worth; or (B) if no regional | ||
capital development plan exists, equally among the communities | ||
listed in item (A) to be used for capital expenditures or | ||
public pension payments, or both. | ||
(b-8) In lieu of the payments under subsection (b) of this | ||
Section, from the tax revenue deposited in the State Gaming | ||
Fund pursuant to riverboat or casino gambling operations | ||
conducted by an owners licensee under paragraph (1) of | ||
subsection (e-5) of Section 7, an amount equal to the tax | ||
revenue generated from the privilege tax imposed by paragraph | ||
(2) of subsection (a-5) that is to be paid to the City of | ||
Chicago shall be paid monthly, subject to appropriation by the | ||
General Assembly, as follows: (1) an amount equal to 0.5% of | ||
the annual adjusted gross receipts generated by the owners | ||
licensee under paragraph (1) of subsection (e-5) of Section 7 | ||
to the home rule county in which the owners licensee is located | ||
for the purpose of enhancing the county's criminal justice | ||
system; and (2) the balance to the City of Chicago and shall be | ||
expended or obligated by the City of Chicago for pension | ||
payments in accordance with Public Act 99-506. | ||
(c) Appropriations, as approved by the General Assembly, | ||
may be made from the State Gaming Fund to the Board (i) for the | ||
administration and enforcement of this Act and the Video | ||
Gaming Act, (ii) for distribution to the Illinois State Police | ||
and to the Department of Revenue for the enforcement of this | ||
Act and the Video Gaming Act, and (iii) to the Department of |
Human Services for the administration of programs to treat | ||
problem gambling, including problem gambling from sports | ||
wagering. The Board's annual appropriations request must | ||
separately state its funding needs for the regulation of | ||
gaming authorized under Section 7.7, riverboat gaming, casino | ||
gaming, video gaming, and sports wagering. | ||
(c-2) An amount equal to 2% of the adjusted gross receipts | ||
generated by an organization gaming facility located within a | ||
home rule county with a population of over 3,000,000 | ||
inhabitants shall be paid, subject to appropriation from the | ||
General Assembly, from the State Gaming Fund to the home rule | ||
county in which the organization gaming licensee is located | ||
for the purpose of enhancing the county's criminal justice | ||
system. | ||
(c-3) Appropriations, as approved by the General Assembly, | ||
may be made from the tax revenue deposited into the State | ||
Gaming Fund from organization gaming licensees pursuant to | ||
this Section for the administration and enforcement of this | ||
Act. | ||
(c-4) After payments required under subsections (b), | ||
(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | ||
the tax revenue from organization gaming licensees deposited | ||
into the State Gaming Fund under this Section, all remaining | ||
amounts from organization gaming licensees shall be | ||
transferred into the Capital Projects Fund. | ||
(c-5) (Blank). |
(c-10) Each year the General Assembly shall appropriate | ||
from the General Revenue Fund to the Education Assistance Fund | ||
an amount equal to the amount paid into the Horse Racing Equity | ||
Fund pursuant to subsection (c-5) in the prior calendar year. | ||
(c-15) After the payments required under subsections (b), | ||
(c), and (c-5) have been made, an amount equal to 2% of the | ||
adjusted gross receipts of (1) an owners licensee that | ||
relocates pursuant to Section 11.2, (2) an owners licensee | ||
conducting riverboat gambling operations pursuant to an owners | ||
license that is initially issued after June 25, 1999, or (3) | ||
the first riverboat gambling operations conducted by a | ||
licensed manager on behalf of the State under Section 7.3, | ||
whichever comes first, shall be paid, subject to appropriation | ||
from the General Assembly, from the State Gaming Fund to each | ||
home rule county with a population of over 3,000,000 | ||
inhabitants for the purpose of enhancing the county's criminal | ||
justice system. | ||
(c-20) Each year the General Assembly shall appropriate | ||
from the General Revenue Fund to the Education Assistance Fund | ||
an amount equal to the amount paid to each home rule county | ||
with a population of over 3,000,000 inhabitants pursuant to | ||
subsection (c-15) in the prior calendar year. | ||
(c-21) After the payments required under subsections (b), | ||
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | ||
been made, an amount equal to 0.5% of the adjusted gross | ||
receipts generated by the owners licensee under paragraph (1) |
of subsection (e-5) of Section 7 shall be paid monthly, | ||
subject to appropriation from the General Assembly, from the | ||
State Gaming Fund to the home rule county in which the owners | ||
licensee is located for the purpose of enhancing the county's | ||
criminal justice system. | ||
(c-22) After the payments required under subsections (b), | ||
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | ||
(c-21) have been made, an amount equal to 2% of the adjusted | ||
gross receipts generated by the owners licensee under | ||
paragraph (5) of subsection (e-5) of Section 7 shall be paid, | ||
subject to appropriation from the General Assembly, from the | ||
State Gaming Fund to the home rule county in which the owners | ||
licensee is located for the purpose of enhancing the county's | ||
criminal justice system. | ||
(c-25) From July 1, 2013 and each July 1 thereafter | ||
through July 1, 2019, $1,600,000 shall be transferred from the | ||
State Gaming Fund to the Chicago State University Education | ||
Improvement Fund. | ||
On July 1, 2020 and each July 1 thereafter, $3,000,000 | ||
shall be transferred from the State Gaming Fund to the Chicago | ||
State University Education Improvement Fund. | ||
(c-30) On July 1, 2013 or as soon as possible thereafter, | ||
$92,000,000 shall be transferred from the State Gaming Fund to | ||
the School Infrastructure Fund and $23,000,000 shall be | ||
transferred from the State Gaming Fund to the Horse Racing | ||
Equity Fund. |
(c-35) Beginning on July 1, 2013, in addition to any | ||
amount transferred under subsection (c-30) of this Section, | ||
$5,530,000 shall be transferred monthly from the State Gaming | ||
Fund to the School Infrastructure Fund. | ||
(d) From time to time, through June 30, 2021, the Board | ||
shall transfer the remainder of the funds generated by this | ||
Act into the Education Assistance Fund. | ||
(d-5) Beginning on July 1, 2021, on the last day of each | ||
month, or as soon thereafter as possible, after all the | ||
required expenditures, distributions, and transfers have been | ||
made from the State Gaming Fund for the month pursuant to | ||
subsections (b) through (c-35), at the direction of the Board, | ||
the Comptroller shall direct and the Treasurer shall transfer | ||
$22,500,000, along with any deficiencies in such amounts from | ||
prior months in the same fiscal year, from the State Gaming | ||
Fund to the Education Assistance Fund; then, at the direction | ||
of the Board, the Comptroller shall direct and the Treasurer | ||
shall transfer the remainder of the funds generated by this | ||
Act, if any, from the State Gaming Fund to the Capital Projects | ||
Fund. | ||
(e) Nothing in this Act shall prohibit the unit of local | ||
government designated as the home dock of the riverboat from | ||
entering into agreements with other units of local government | ||
in this State or in other states to share its portion of the | ||
tax revenue. | ||
(f) To the extent practicable, the Board shall administer |
and collect the wagering taxes imposed by this Section in a | ||
manner consistent with the provisions of Sections 4, 5, 5a, | ||
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of | ||
the Retailers' Occupation Tax Act and Section 3-7 of the | ||
Uniform Penalty and Interest Act. | ||
(Source: P.A. 102-16, eff. 6-17-21; 102-538, eff. 8-20-21; | ||
102-689, eff. 12-17-21; 102-699, eff. 4-19-22; 103-8, eff. | ||
6-7-23.) | ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law. |