Public Act 094-0673
 		





SB0316 Enrolled
LRB094 05315 BDD 35358 b






    AN ACT concerning revenue.

 
    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 to riverboats 
operated by
licensed owners authorized pursuant to this Act.  
Until July 1, 2002, the
rate is $2 per person admitted.  From 
July 1, 2002 and until
July 1, 2003, the rate is $3 per person 
admitted.
From
Beginning July 1, 2003 until the effective date 
of this amendatory Act of the 94th General Assembly, 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.
Beginning on the effective date of this 
amendatory Act of the 94th General Assembly, for a licensee  
that admitted 1,000,000 persons or
fewer in calendar year 2004, 
the rate is $2 per person admitted, and for all other
licensees 
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.

    (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. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, 
eff. 6-20-03;
revised 8-1-03.)

 



    (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
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 June 20, 2003
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, 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-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-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.

    (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 the amount, if any, by which the base amount 
for  the licensed owner exceeds the amount of tax paid under 
this Section by the licensed owner in the then current State 
fiscal year. 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 
the effective date of this amendatory Act of the 94th General 
Assembly 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).

    (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, 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 (1) an owners
licensee that relocates 
pursuant to Section 11.2,
(2) an owners licensee
license

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
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 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
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 licensee
license

that
relocates pursuant to Section 11.2, (2) an
owners
licensee

license 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
7.2,

whichever
comes first,
shall be paid from the State
Gaming Fund 
to Chicago State University.

    (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. 92-595, eff. 6-28-02; 93-27, eff. 6-20-03; 93-28, 
eff.
6-20-03; revised 1-28-04.)

 
    Section 97. Severability.  The provisions of this Act are 
severable under Section 1.31 of the Statute on Statutes.

 

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




Effective Date:  8/23/2005