Public Act 93-0028
SB1607 Enrolled LRB093 02991 LRD 03007 b
AN ACT in relation to gaming.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 10. The Riverboat Gambling Act is amended by
changing Sections 2, 4, 6, 7, 10, 11, 11.1, 12, 13, 15, and
23 and adding Sections 7.1, 7.2, and 7.3 as follows:
(230 ILCS 10/2) (from Ch. 120, par. 2402)
Sec. 2. Legislative Intent. (a) This Act is intended to
benefit the people of the State of Illinois by assisting
economic development and promoting Illinois tourism and by
increasing the amount of revenues available to the State to
assist and support education.
(b) While authorization of riverboat gambling will
enhance investment, development and tourism in Illinois, it
is recognized that it will do so successfully only if public
confidence and trust in the credibility and integrity of the
gambling operations and the regulatory process is maintained.
Therefore, regulatory provisions of this Act are designed to
strictly regulate the facilities, persons, associations and
practices related to gambling operations pursuant to the
police powers of the State, including comprehensive law
enforcement supervision.
(c) The Illinois Gaming Board established under this Act
should, as soon as possible, inform each applicant for an
owners license of the Board's intent to grant or deny a
license.
(Source: P.A. 86-1029.)
(230 ILCS 10/4) (from Ch. 120, par. 2404)
Sec. 4. Definitions. As used in this Act:
(a) "Board" means the Illinois Gaming Board.
(b) "Occupational license" means a license issued by the
Board to a person or entity to perform an occupation which
the Board has identified as requiring a license to engage in
riverboat gambling in Illinois.
(c) "Gambling game" includes, but is not limited to,
baccarat, twenty-one, poker, craps, slot machine, video game
of chance, roulette wheel, klondike table, punchboard, faro
layout, keno layout, numbers ticket, push card, jar ticket,
or pull tab which is authorized by the Board as a wagering
device under this Act.
(d) "Riverboat" means a self-propelled excursion boat, a
permanently moored barge, or permanently moored barges that
are permanently fixed together to operate as one vessel, on
which lawful gambling is authorized and licensed as provided
in this Act.
(e) "Managers license" means a license issued by the
Board to a person or entity to manage gambling operations
conducted by the State pursuant to Section 7.2 (Blank).
(f) "Dock" means the location where a riverboat moors
for the purpose of embarking passengers for and disembarking
passengers from the riverboat.
(g) "Gross receipts" means the total amount of money
exchanged for the purchase of chips, tokens or electronic
cards by riverboat patrons.
(h) "Adjusted gross receipts" means the gross receipts
less winnings paid to wagerers.
(i) "Cheat" means to alter the selection of criteria
which determine the result of a gambling game or the amount
or frequency of payment in a gambling game.
(j) "Department" means the Department of Revenue.
(k) "Gambling operation" means the conduct of authorized
gambling games upon a riverboat.
(l) "License bid" means the lump sum amount of money
that an applicant bids and agrees to pay the State in return
for an owners license that is re-issued on or after July 1,
2003.
(m) The terms "minority person" and "female" shall have
the same meaning as defined in Section 2 of the Business
Enterprise for Minorities, Females, and Persons with
Disabilities Act.
(Source: P.A. 91-40, eff. 6-25-99; 92-600, eff. 6-28-02.)
(230 ILCS 10/6) (from Ch. 120, par. 2406)
Sec. 6. Application for Owners License.
(a) A qualified person may apply to the Board for an
owners license to conduct a riverboat gambling operation as
provided in this Act. The application shall be made on forms
provided by the Board and shall contain such information as
the Board prescribes, including but not limited to the
identity of the riverboat on which such gambling operation is
to be conducted and the exact location where such riverboat
will be docked, a certification that the riverboat will be
registered under this Act at all times during which gambling
operations are conducted on board, detailed information
regarding the ownership and management of the applicant, and
detailed personal information regarding the applicant. Any
application for an owners license to be re-issued on or after
June 1, 2003 shall also include the applicant's license bid
in a form prescribed by the Board. Information provided on
the application shall be used as a basis for a thorough
background investigation which the Board shall conduct with
respect to each applicant. An incomplete application shall
be cause for denial of a license by the Board.
(b) Applicants shall submit with their application all
documents, resolutions, and letters of support from the
governing body that represents the municipality or county
wherein the licensee will dock.
(c) Each applicant shall disclose the identity of every
person, association, trust or corporation having a greater
than 1% direct or indirect pecuniary interest in the
riverboat gambling operation with respect to which the
license is sought. If the disclosed entity is a trust, the
application shall disclose the names and addresses of the
beneficiaries; if a corporation, the names and addresses of
all stockholders and directors; if a partnership, the names
and addresses of all partners, both general and limited.
(d) An application shall be filed with the Board by
January 1 of the year preceding any calendar year for which
an applicant seeks an owners license; however, applications
for an owners license permitting operations on January 1,
1991 shall be filed by July 1, 1990. An application fee of
$50,000 shall be paid at the time of filing to defray the
costs associated with the background investigation conducted
by the Board. If the costs of the investigation exceed
$50,000, the applicant shall pay the additional amount to the
Board. If the costs of the investigation are less than
$50,000, the applicant shall receive a refund of the
remaining amount. All information, records, interviews,
reports, statements, memoranda or other data supplied to or
used by the Board in the course of its review or
investigation of an application for a license under this Act
shall be privileged, strictly confidential and shall be used
only for the purpose of evaluating an applicant. Such
information, records, interviews, reports, statements,
memoranda or other data shall not be admissible as evidence,
nor discoverable in any action of any kind in any court or
before any tribunal, board, agency or person, except for any
action deemed necessary by the Board.
(e) The Board shall charge each applicant a fee set by
the Department of State Police to defray the costs associated
with the search and classification of fingerprints obtained
by the Board with respect to the applicant's application.
These fees shall be paid into the State Police Services Fund.
(f) The licensed owner shall be the person primarily
responsible for the boat itself. Only one riverboat gambling
operation may be authorized by the Board on any riverboat.
The applicant must identify each riverboat it intends to use
and certify that the riverboat: (1) has the authorized
capacity required in this Act; (2) is accessible to disabled
persons; and (3) is fully registered and licensed in
accordance with any applicable laws.
(g) A person who knowingly makes a false statement on an
application is guilty of a Class A misdemeanor.
(Source: P.A. 91-40, eff. 6-25-99.)
(230 ILCS 10/7) (from Ch. 120, par. 2407)
Sec. 7. Owners Licenses.
(a) The Board shall issue owners licenses to persons,
firms or corporations which apply for such licenses upon
payment to the Board of the non-refundable license fee set by
the Board, upon payment of a $25,000 license fee for the
first year of operation and a $5,000 license fee for each
succeeding year 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. A person, firm or
corporation 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
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 firm or
corporation;
(6) the firm or corporation 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, firm or corporation
issued under this Act, or a license to own or operate
gambling facilities in any other jurisdiction, has been
revoked.
(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 riverboat gambling;
(3) the highest prospective total revenue to be
derived by the State from the conduct of riverboat
gambling;
(4) the extent to which the ownership of the
applicant reflects the diversity of the State by
including minority persons and females and the good faith
affirmative action plan of each applicant to recruit,
train and upgrade minority persons and females minorities
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; and
(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; and
(8) The amount of the applicant's license bid.
(c) Each owners license shall specify the place where
riverboats shall operate and dock.
(d) Each applicant shall submit with his application, on
forms provided by the Board, 2 sets of his fingerprints.
(e) 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 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 the effective date of this
amendatory Act of the 93rd General Assembly, has 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 on
the Mississippi River or 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 the effective date of this amendatory Act of
the 92nd General Assembly has a riverboat conducting
riverboat gambling operations pursuant to a license issued
under this Act. One other license shall authorize riverboat
gambling on the Illinois River south of Marshall County. 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.
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 May
1, 1998, renewal shall be for a period of 4 years, unless the
Board sets a shorter period.
(h) An owners license shall entitle the licensee to own
up to 2 riverboats. A licensee shall limit the number of
gambling participants to 1,200 for any such owners license. A
licensee may operate both of its riverboats concurrently,
provided that the total number of gambling participants on
both riverboats does not exceed 1,200. 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.
(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,
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.
(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.
(Source: P.A. 91-40, eff. 6-25-99; 92-600, eff. 6-28-02.)
(230 ILCS 10/7.1 new)
Sec. 7.1. Re-issuance of revoked or non-renewed owners
licenses.
(a) If an owners license terminates or expires without
renewal or the Board revokes or determines not to renew an
owners license (including, without limitation, an owners
license for a licensee that was not conducting riverboat
gambling operations on January 1, 1998) and that revocation
or determination is final, the Board may re-issue such
license to a qualified applicant pursuant to an open and
competitive bidding process, as set forth in Section 7.5, and
subject to the maximum number of authorized licenses set
forth in Section 7(e).
(b) To be a qualified applicant, a person, firm, or
corporation cannot be ineligible to receive an owners license
under Section 7(a) and must submit an application for an
owners license that complies with Section 6. Each such
applicant must also submit evidence to the Board that
minority persons and females hold ownership interests in the
applicant of at least 16% and 4% respectively.
(c) Notwithstanding anything to the contrary in Section
7(e), an applicant may apply to the Board for approval of
relocation of a re-issued license to a new home dock location
authorized under Section 3(c) upon receipt of the approval
from the municipality or county, as the case may be, pursuant
to Section 7(j).
(d) In determining whether to grant a re-issued owners
license to an applicant, the Board shall consider all of the
factors set forth in Sections 7(b) and (e) as well as the
amount of the applicant's license bid. The Board may grant
the re-issued 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 Sections 7(b) and (e) that favored
the winning bidder.
(e) Re-issued owners licenses shall be subject to annual
license fees as provided for in Section 7(a) and shall be
governed by the provisions of Sections 7(f), (g), (h), and
(i).
(230 ILCS 10/7.2 new)
Sec. 7.2. Temporary operating permits. Any person
operating under a temporary operating permit issued pursuant
to 86 Ill. Admin. Code 3000.230 shall be deemed to be
operating under the authority of an owner's license for
purposes of Section 13 of this Act. This Section shall not
affect in any way the licensure requirements of this Act.
(230 ILCS 10/7.3 new)
Sec. 7.3. State conduct of gambling operations.
(a) If, after reviewing each application for a re-issued
license, the Board determines that the highest prospective
total revenue to the State would be derived from State
conduct of the gambling operation in lieu of re-issuing the
license, the Board shall inform each applicant of its
decision. The Board shall thereafter have the authority,
without obtaining an owners license, to conduct riverboat
gambling operations as previously authorized by the
terminated, expired, revoked, or nonrenewed license through a
licensed manager selected pursuant to an open and competitive
bidding process as set forth in Section 7.5 and as provided
in Section 7.4.
(b) The Board may locate any riverboat on which a
gambling operation is conducted by the State in any home dock
location authorized by Section 3(c) upon receipt of approval
from a majority vote of the governing body of the
municipality or county, as the case may be, in which the
riverboat will dock.
(c) The Board shall have jurisdiction over and shall
supervise all gambling operations conducted by the State
provided for in this Act and shall have all powers necessary
and proper to fully and effectively execute the provisions of
this Act relating to gambling operations conducted by the
State.
(d) The maximum number of owners licenses authorized
under Section 7(e) shall be reduced by one for each instance
in which the Board authorizes the State to conduct a
riverboat gambling operation under subsection (a) in lieu of
re-issuing a license to an applicant under Section 7.1.
(230 ILCS 10/7.4 new)
Sec. 7.4. Managers licenses.
(a) A qualified person may apply to the Board for a
managers license to operate and manage any gambling operation
conducted by the State. The application shall be made on
forms provided by the Board and shall contain such
information as the Board prescribes, including but not
limited to information required in Sections 6(a), (b), and
(c) and information relating to the applicant's proposed
price to manage State gambling operations and to provide the
riverboat, gambling equipment, and supplies necessary to
conduct State gambling operations.
(b) Each applicant must submit evidence to the Board
that minority persons and females hold ownership interests in
the applicant of at least 16% and 4%, respectively.
(c) A person, firm, or corporation is ineligible to
receive a managers 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
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 firm or
corporation;
(6) the firm or corporation employs a person defined
in (1), (2), (3), or (4) who participates in the
management or operation of gambling operations authorized
under this Act; or
(7) a license of the person, firm, or corporation
issued under this Act, or a license to own or operate
gambling facilities in any other jurisdiction, has been
revoked.
(d) Each applicant shall submit with his or her
application, on forms prescribed by the Board, 2 sets of his
or her fingerprints.
(e) The Board shall charge each applicant a fee, set by
the Board, to defray the costs associated with the background
investigation conducted by the Board.
(f) A person who knowingly makes a false statement on an
application is guilty of a Class A misdemeanor.
(g) The managers license shall be for a term not to
exceed 10 years, shall be renewable at the Board's option,
and shall contain such terms and provisions as the Board
deems necessary to protect or enhance the credibility and
integrity of State gambling operations, achieve the highest
prospective total revenue to the State, and otherwise serve
the interests of the citizens of Illinois.
(h) Issuance of a managers license shall be subject to an
open and competitive bidding process. The Board may select an
applicant other than the lowest bidder by price. If it does
not select the lowest bidder, the Board shall issue a notice
of who the lowest bidder was and a written decision as to why
another bidder was selected.
(230 ILCS 10/7.5 new)
Sec. 7.5. Competitive Bidding. When the Board determines
that it will re-issue an owners license pursuant to an open
and competitive bidding process, as set forth in Section 7.1,
or that it will issue a managers license pursuant to an open
and competitive bidding process, as set forth in Section 7.4,
the open and competitive bidding process shall adhere to the
following procedures:
(1) The Board shall make applications for owners and
managers licenses available to the public and allow a
reasonable time for applicants to submit applications to the
Board.
(2) During the filing period for owners or managers
license applications, the Board may retain the services of an
investment banking firm to assist the Board in conducting the
open and competitive bidding process.
(3) After receiving all of the bid proposals, the Board
shall open all of the proposals in a public forum and
disclose the prospective owners or managers names, venture
partners, if any, and, in the case of applicants for owners
licenses, the locations of the proposed development sites.
(4) The Board shall summarize the terms of the proposals
and may make this summary available to the public.
(5) The Board shall evaluate the proposals within a
reasonable time and select no more than 3 final applicants to
make presentations of their proposals to the Board.
(6) The final applicants shall make their presentations
to the Board on the same day during an open session of the
Board.
(7) As soon as practicable after the public
presentations by the final applicants, the Board, in its
discretion, may conduct further negotiations among the 3
final applicants. During such negotiations, each final
applicant may increase its license bid or otherwise enhance
its bid proposal. At the conclusion of such negotiations, the
Board shall select the winning proposal. In the case of
negotiations for an owners license, the Board may, at the
conclusion of such negotiations, make the determination
allowed under Section 7.3(a).
(8) Upon selection of a winning bid, the Board shall
evaluate the winning bid within a reasonable period of time
for licensee suitability in accordance with all applicable
statutory and regulatory criteria.
(9) If the winning bidder is unable or otherwise fails
to consummate the transaction, (including if the Board
determines that the winning bidder does not satisfy the
suitability requirements), the Board may, on the same
criteria, select from the remaining bidders or make the
determination allowed under Section 7.3(a).
(230 ILCS 10/10) (from Ch. 120, par. 2410)
Sec. 10. Bond of licensee. Before an owners license is
issued or re-issued or a managers license is issued, the
licensee shall post a bond in the sum of $200,000 to the
State of Illinois. The bond shall be used to guarantee that
the licensee faithfully makes the payments, keeps his books
and records and makes reports, and conducts his games of
chance in conformity with this Act and the rules adopted by
the Board. The bond shall not be canceled by a surety on
less than 30 days notice in writing to the Board. If a bond
is canceled and the licensee fails to file a new bond with
the Board in the required amount on or before the effective
date of cancellation, the licensee's license shall be
revoked. The total and aggregate liability of the surety on
the bond is limited to the amount specified in the bond.
(Source: P.A. 86-1029.)
(230 ILCS 10/11) (from Ch. 120, par. 2411)
Sec. 11. Conduct of gambling. Gambling may be conducted
by licensed owners or licensed managers on behalf of the
State aboard riverboats, subject to the following standards:
(1) A licensee may conduct riverboat gambling
authorized under this Act regardless of whether it
conducts excursion cruises. A licensee may permit the
continuous ingress and egress of passengers for the
purpose of gambling.
(2) (Blank).
(3) Minimum and maximum wagers on games shall be
set by the licensee.
(4) Agents of the Board and the Department of State
Police may board and inspect any riverboat at any time
for the purpose of determining whether this Act is being
complied with. Every riverboat, if under way and being
hailed by a law enforcement officer or agent of the
Board, must stop immediately and lay to.
(5) Employees of the Board shall have the right to
be present on the riverboat or on adjacent facilities
under the control of the licensee.
(6) Gambling equipment and supplies customarily
used in conducting riverboat gambling must be purchased
or leased only from suppliers licensed for such purpose
under this Act.
(7) Persons licensed under this Act shall permit no
form of wagering on gambling games except as permitted by
this Act.
(8) Wagers may be received only from a person
present on a licensed riverboat. No person present on a
licensed riverboat shall place or attempt to place a
wager on behalf of another person who is not present on
the riverboat.
(9) Wagering shall not be conducted with money or
other negotiable currency.
(10) A person under age 21 shall not be permitted
on an area of a riverboat where gambling is being
conducted, except for a person at least 18 years of age
who is an employee of the riverboat gambling operation.
No employee under age 21 shall perform any function
involved in gambling by the patrons. No person under age
21 shall be permitted to make a wager under this Act.
(11) Gambling excursion cruises are permitted only
when the waterway for which the riverboat is licensed is
navigable, as determined by the Board in consultation
with the U.S. Army Corps of Engineers. This paragraph
(11) does not limit the ability of a licensee to conduct
gambling authorized under this Act when gambling
excursion cruises are not permitted.
(12) All tokens, chips or electronic cards used to
make wagers must be purchased from a licensed owner or
manager either aboard a riverboat or at an onshore
facility which has been approved by the Board and which
is located where the riverboat docks. The tokens, chips
or electronic cards may be purchased by means of an
agreement under which the owner or manager extends credit
to the patron. Such tokens, chips or electronic cards
may be used while aboard the riverboat only for the
purpose of making wagers on gambling games.
(13) Notwithstanding any other Section of this Act,
in addition to the other licenses authorized under this
Act, the Board may issue special event licenses allowing
persons who are not otherwise licensed to conduct
riverboat gambling to conduct such gambling on a
specified date or series of dates. Riverboat gambling
under such a license may take place on a riverboat not
normally used for riverboat gambling. The Board shall
establish standards, fees and fines for, and limitations
upon, such licenses, which may differ from the standards,
fees, fines and limitations otherwise applicable under
this Act. All such fees shall be deposited into the
State Gaming Fund. All such fines shall be deposited
into the Education Assistance Fund, created by Public Act
86-0018, of the State of Illinois.
(14) In addition to the above, gambling must be
conducted in accordance with all rules adopted by the
Board.
(Source: P.A. 91-40, eff. 6-25-99.)
(230 ILCS 10/11.1) (from Ch. 120, par. 2411.1)
Sec. 11.1. Collection of amounts owing under credit
agreements. Notwithstanding any applicable statutory
provision to the contrary, a licensed owner or manager who
extends credit to a riverboat gambling patron pursuant to
Section 11 (a) (12) of this Act is expressly authorized to
institute a cause of action to collect any amounts due and
owing under the extension of credit, as well as the owner's
or manager's costs, expenses and reasonable attorney's fees
incurred in collection.
(Source: P.A. 86-1029; 86-1389; 87-826.)
(230 ILCS 10/12) (from Ch. 120, par. 2412)
Sec. 12. Admission tax; fees.
(a) A tax is hereby imposed upon admissions to
riverboats operated by licensed owners authorized pursuant to
this Act. Until July 1, 2002, the rate is $2 per person
admitted. From Beginning July 1, 2002 until July 1, 2003,
the rate is $3 per person admitted. Beginning July 1, 2003,
for a licensee that admitted 1,000,000 persons or fewer in
the previous calendar year, the rate is $3 per person
admitted; for a licensee that admitted more than 1,000,000
but no more than 2,300,000 persons 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.
(a-5) A fee is hereby imposed upon admissions operated
by licensed managers on behalf of the State pursuant to
Section 7.3 at the rates provided in this subsection (a-5).
For a licensee that admitted 1,000,000 persons or fewer in
the previous calendar year, the rate is $3 per person
admitted; for a licensee that admitted more than 1,000,000
but no more than 2,300,000 persons 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.
(1) The admission fee shall be paid for each
admission.
(2) (Blank).
(3) The licensed manager may issue fee-free passes
to actual and necessary officials and employees of the
manager or other persons actually working on the
riverboat.
(4) The number and issuance of fee-free passes is
subject to the rules of the Board, and a list of all
persons to whom the fee-free passes are issued shall be
filed with the Board.
(b) From the tax imposed under subsection (a) and the
fee imposed under subsection (a-5), 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 and the licensed manager shall pay the
entire admission fee 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 or managers 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%.
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.
Beginning July 1, 2002, 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.
Riverboat gambling operations conducted by a licensed manager
on behalf of the State are not subject to the tax imposed
under this Section.
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. From the tax revenue deposited in the State Gaming
Fund pursuant to riverboat 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 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.
(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.
(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 (1) an owners licensee a riverboat
(1) that relocates pursuant to Section 11.2, or (2) an owners
license conducting riverboat gambling operations pursuant to
for which an owners license that is initially issued after
June 25, the effective date of this amendatory Act of 1999,
or (3) the first riverboat gambling operations conducted by a
licensed manager on behalf of the State under Section 7.2,
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 (1) an owners licensee a
riverboat (1) that relocates pursuant to Section 11.2, or (2)
an owners licensee conducting riverboat gambling operations
pursuant to for which an owners license that is initially
issued after June 25, the effective date of this amendatory
Act of 1999, or (3) the first riverboat gambling operations
conducted by a licensed manager on behalf of the State under
Section 7.2, 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 (1) an owners license a
riverboat (1) that relocates pursuant to Section 11.2, or (2)
an owners license conducting riverboat gambling operations
pursuant to for which an owners license that is initially
issued after June 25, the effective date of this amendatory
Act of 1999, or (3) the first riverboat gambling operations
conducted by a licensed manager on behalf of the State under
Section 7.2, whichever comes first, shall be paid from the
State Gaming Fund to Chicago State University 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.)
(230 ILCS 10/15) (from Ch. 120, par. 2415)
Sec. 15. Audit of Licensee Operations. Within 90 days
after the end of each quarter of each fiscal year, the
licensed owner or manager shall transmit to the Board an
audit of the financial transactions and condition of the
licensee's total operations. All audits shall be conducted
by certified public accountants selected by the Board. Each
certified public accountant must be registered in the State
of Illinois under the Illinois Public Accounting Act. The
compensation for each certified public accountant shall be
paid directly by the licensed owner or manager to the
certified public accountant.
(Source: P.A. 86-1029; 86-1389.)
(230 ILCS 10/23) (from Ch. 120, par. 2423)
Sec. 23. The State Gaming Fund. On or after the
effective date of this Act, all of the fees and taxes
collected pursuant to subsections of this Act shall be
deposited into the State Gaming Fund, a special fund in the
State Treasury, which is hereby created. The adjusted gross
receipts of any riverboat gambling operations conducted by a
licensed manager on behalf of the State remaining after the
payment of the fees and expenses of the licensed manager
shall be deposited into the State Gaming Fund. Fines and
penalties collected pursuant to this Act shall be deposited
into the Education Assistance Fund, created by Public Act
86-0018, of the State of Illinois.
(Source: P.A. 86-1029.)
Section 15. "An Act in relation to gambling, amending
named Acts", approved June 25, 1999, Public Act 91-40, is
amended by changing Section 30 as follows:
(P.A. 91-40, Sec. 30)
Sec. 30. Severability. If any provision of this Act
(Public Act 91-40) or the application thereof to any person
or circumstance is held invalid, that invalidity does not
affect the other provisions or applications of the Act which
can be given effect without the invalid application or
provision, and to this end the provisions of this Act are
severable. This severability applies without regard to
whether the action challenging the validity was brought
before the effective date of this amendatory Act of the 93rd
General Assembly.
Inseverability. The provisions of this Act are mutually
dependent and inseverable. If any provision is held invalid
other than as applied to a particular person or circumstance,
then this entire Act is invalid.
(Source: P.A. 91-40, eff. 6-25-99.)
Section 97. Severability. In accordance with Section
1.31 of the Statute on Statutes, the provisions of this Act
are severable. If any provision of this amendatory Act, or
the application of any provision of this amendatory Act to
any person or circumstance, is held invalid, such invalidity
shall not affect other provisions or applications of this
amendatory Act which can be given effect without the invalid
provision or application, and the application of this
amendatory Act to persons or circumstances other than those
as to which it is held invalid shall not be affected thereby.
Section 99. Effective date. This Act takes effect upon
becoming law.