Public Act 93-0027

SB1606 Enrolled                      LRB093 02990 LRD 03006 b

    AN ACT in relation to gaming.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The  Riverboat  Gambling  Act  is amended by
changing Sections 12 and 13 as follows:

    (230 ILCS 10/12) (from Ch. 120, par. 2412)
    Sec. 12. Admission tax; fees.
    (a)  A tax is hereby imposed upon  admissions  authorized
pursuant to this Act.  Until July 1, 2002, the rate is $2 per
person  admitted.   Beginning  July 1, 2002 and until July 1,
2003, the rate is $3 per person admitted. Beginning  July  1,
2003, for a licensee that admitted 2,300,000 persons or fewer
in  the  previous  calendar  year,  the rate is $4 per person
admitted and for a licensee that admitted more than 2,300,000
persons in the previous calendar year, the  rate  is  $5  per
person  admitted.  This  admission  tax  is  imposed upon the
licensed owner conducting gambling.
         (1)  The  admission  tax  shall  be  paid  for  each
    admission.
         (2)  (Blank).
         (3)  The  riverboat  licensee  may  issue   tax-free
    passes to actual and necessary officials and employees of
    the  licensee  or  other  persons actually working on the
    riverboat.
         (4)  The number and issuance of tax-free  passes  is
    subject  to  the  rules  of  the Board, and a list of all
    persons to whom the tax-free passes are issued  shall  be
    filed with the Board.
    (b)  From   the  tax  imposed  under  subsection  (a),  a
municipality shall receive from the State $1 for each  person
embarking  on a riverboat docked within the municipality, and
a county shall receive $1 for  each  person  embarking  on  a
riverboat docked within the county but outside the boundaries
of  any  municipality.   The municipality's or county's share
shall be collected by the Board on behalf of  the  State  and
remitted quarterly by the State, subject to appropriation, to
the  treasurer of the unit of local government for deposit in
the general fund.
    (c)  The licensed owner shall pay  the  entire  admission
tax  to  the  Board.  Such  payments  shall  be  made  daily.
Accompanying each payment shall be a return on forms provided
by  the Board which shall include other information regarding
admissions as the  Board  may  require.   Failure  to  submit
either  the  payment  or the return within the specified time
may result in suspension or revocation of the owners license.
    (d)  The Board shall administer and collect the admission
tax imposed by this Section, to the extent practicable, 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. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)

    (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 Beginning July 1, 2002 until July 1, 2003,  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;
         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,  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 the effective date of
this  amendatory  Act  of  the  93rd  General  Assembly  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  the
effective  date  of  this  amendatory Act of the 93rd General
Assembly.
    (a-4)  Beginning on  the  first  day  on  which  the  tax
imposed  under  subsection  (a-3)  is  no  longer  imposed, 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;
         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-10)  The  taxes  imposed by this Section shall be paid
by the licensed owner  to  the  Board  not  later  than  3:00
o'clock  p.m.  of  the day after the day when the wagers were
made.
    (b)  Until January  1,  1998,  25%  of  the  tax  revenue
deposited  in  the State Gaming Fund under this Section shall
be paid, subject to appropriation by the General Assembly, to
the unit of local government which is designated as the  home
dock  of  the riverboat.  Beginning January 1, 1998, from the
tax revenue deposited in the State  Gaming  Fund  under  this
Section,  an  amount  equal  to 5% of adjusted gross receipts
generated by a riverboat 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.
    (c)  Appropriations, as approved by the General Assembly,
may  be  made from the State Gaming Fund to the Department of
Revenue  and  the  Department  of  State   Police   for   the
administration  and  enforcement  of  this  Act,  or  to  the
Department  of  Human  Services  for  the  administration  of
programs to treat problem gambling.
    (c-5)  After  the payments required under subsections (b)
and (c) have been  made,  an  amount  equal  to  15%  of  the
adjusted  gross  receipts  of  a riverboat (1) that relocates
pursuant to Section 11.2, or (2) for which an owners  license
is   initially  issued  after  the  effective  date  of  this
amendatory Act of 1999, whichever comes first, shall be  paid
from the State Gaming Fund into the Horse Racing Equity Fund.
    (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 a riverboat (1) that relocates
pursuant  to Section 11.2, or (2) for which an owners license
is  initially  issued  after  the  effective  date  of   this
amendatory Act of 1999, 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-25)  After  the  payments  required  under subsections
(b), (c), (c-5) and (c-15) have been made, an amount equal to
2% of the adjusted gross receipts of  a  riverboat  (1)  that
relocates  pursuant  to  Section  11.2,  or  (2) for which an
owners license is initially issued after the  effective  date
of  this amendatory Act of 1999, whichever comes first, shall
be  paid  from  the  State  Gaming  Fund   into   the   State
Universities Athletic Capital Improvement Fund.
    (d)  From  time  to  time,  the  Board shall transfer the
remainder of  the  funds  generated  by  this  Act  into  the
Education  Assistance Fund, created by Public Act 86-0018, of
the State of Illinois.
    (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. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.