Illinois General Assembly - Full Text of Public Act 094-0804
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Public Act 094-0804


 

Public Act 0804 94TH GENERAL ASSEMBLY



 


 
Public Act 094-0804
 
HB1918 Enrolled LRB094 02935 LRD 32936 b

    AN ACT concerning gaming.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 1. Findings. The legislature makes all of the
following findings:
        (1) That riverboat gaming has had a negative impact on
    horse racing. From 1992, the first full year of riverboat
    operations, through 2005, Illinois on-track wagering has
    decreased by 42% from $835 million to $482 million.
        (2) That this decrease in wagering has negatively
    impacted purses for Illinois racing, which has hurt the
    State's breeding industry. Between 1991 and 2004 the number
    of foals registered with the Department of Agriculture has
    decreased by more then 46% from 3,529 to 1,891.
        (3) That the decline of the Illinois horseracing and
    breeding program, a $2.5 billion industry, would be
    reversed if this amendatory Act of the 94th General
    Assembly was enacted. By requiring that riverboats agree to
    pay 3% of their gross revenue into the Horse Racing Equity
    Trust Fund, total purses in the State may increase by 50%,
    helping Illinois tracks to better compete with those in
    other states. Illinois currently ranks thirteenth
    nationally in terms of its purse size; the change would
    propel the State to second or third.
        (4) That Illinois agriculture and other businesses
    that support and supply the horse racing industry, already
    a sector that employs over 37,000 Illinoisans, also stand
    to substantially benefit and would be much more likely to
    create additional jobs should Illinois horse racing once
    again become competitive with other states.
        (5) That the 3% of gross revenues this amendatory Act
    of the 94th General Assembly will contribute to the horse
    racing industry will benefit that important industry for
    Illinois farmers, breeders, and fans of horseracing and
    will begin to address the negative impact riverboat gaming
    has had on Illinois horseracing.
 
    Section 5. The State Finance Act is amended by changing
Section 8h as follows:
 
    (30 ILCS 105/8h)
    Sec. 8h. Transfers to General Revenue Fund.
    (a) Except as provided in subsection (b), notwithstanding
any other State law to the contrary, the Governor may, through
June 30, 2007, from time to time direct the State Treasurer and
Comptroller to transfer a specified sum from any fund held by
the State Treasurer to the General Revenue Fund in order to
help defray the State's operating costs for the fiscal year.
The total transfer under this Section from any fund in any
fiscal year shall not exceed the lesser of (i) 8% of the
revenues to be deposited into the fund during that fiscal year
or (ii) an amount that leaves a remaining fund balance of 25%
of the July 1 fund balance of that fiscal year. In fiscal year
2005 only, prior to calculating the July 1, 2004 final
balances, the Governor may calculate and direct the State
Treasurer with the Comptroller to transfer additional amounts
determined by applying the formula authorized in Public Act
93-839 to the funds balances on July 1, 2003. No transfer may
be made from a fund under this Section that would have the
effect of reducing the available balance in the fund to an
amount less than the amount remaining unexpended and unreserved
from the total appropriation from that fund estimated to be
expended for that fiscal year. This Section does not apply to
any funds that are restricted by federal law to a specific use,
to any funds in the Motor Fuel Tax Fund, the Intercity
Passenger Rail Fund, the Hospital Provider Fund, the Medicaid
Provider Relief Fund, the Teacher Health Insurance Security
Fund, the Reviewing Court Alternative Dispute Resolution Fund,
or the Voters' Guide Fund, the Foreign Language Interpreter
Fund, the Lawyers' Assistance Program Fund, the Supreme Court
Federal Projects Fund, the Supreme Court Special State Projects
Fund, or the Low-Level Radioactive Waste Facility Development
and Operation Fund, the Horse Racing Equity Trust Fund, or the
Hospital Basic Services Preservation Fund, or to any funds to
which subsection (f) of Section 20-40 of the Nursing and
Advanced Practice Nursing Act applies. No transfers may be made
under this Section from the Pet Population Control Fund.
Notwithstanding any other provision of this Section, for fiscal
year 2004, the total transfer under this Section from the Road
Fund or the State Construction Account Fund shall not exceed
the lesser of (i) 5% of the revenues to be deposited into the
fund during that fiscal year or (ii) 25% of the beginning
balance in the fund. For fiscal year 2005 through fiscal year
2007, no amounts may be transferred under this Section from the
Road Fund, the State Construction Account Fund, the Criminal
Justice Information Systems Trust Fund, the Wireless Service
Emergency Fund, or the Mandatory Arbitration Fund.
    In determining the available balance in a fund, the
Governor may include receipts, transfers into the fund, and
other resources anticipated to be available in the fund in that
fiscal year.
    The State Treasurer and Comptroller shall transfer the
amounts designated under this Section as soon as may be
practicable after receiving the direction to transfer from the
Governor.
    (b) This Section does not apply to: (i) the Ticket For The
Cure Fund; (ii) or to any fund established under the Community
Senior Services and Resources Act; or (iii) (ii) on or after
January 1, 2006 (the effective date of Public Act 94-511) this
amendatory Act of the 94th General Assembly, the Child Labor
and Day and Temporary Labor Enforcement Fund.
    (c) This Section does not apply to the Demutualization
Trust Fund established under the Uniform Disposition of
Unclaimed Property Act.
    (d) (c) This Section does not apply to moneys set aside in
the Illinois State Podiatric Disciplinary Fund for podiatric
scholarships and residency programs under the Podiatric
Scholarship and Residency Act.
(Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674,
eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04;
93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff.
1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff.
1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645,
eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05;
94-691, eff. 11-2-05; 94-726, eff. 1-20-06; revised 1-23-06.)
 
    Section 10. The Illinois Horse Racing Act of 1975 is
amended by adding Section 54.5 as follows:
 
    (230 ILCS 5/54.5 new)
    Sec. 54.5. Horse Racing Equity Trust Fund.
    (a) There is created a Fund to be known as the Horse Racing
Equity Trust Fund, which is a non-appropriated trust fund held
separate and apart from State moneys. The Fund shall consist of
moneys paid into it by owners licensees under the Riverboat
Gambling Act for the purposes described in this Section. The
Fund shall be administered by the Board. Moneys in the Fund
shall be distributed as directed and certified by the Board in
accordance with the provisions of subsection (b).
    (b) The moneys deposited into the Fund, plus any accrued
interest on those moneys, shall be distributed within 10 days
after those moneys are deposited into the Fund as follows:
        (1) Sixty percent of all moneys distributed under this
    subsection shall be distributed to organization licensees
    to be distributed at their race meetings as purses.
    Fifty-seven percent of the amount distributed under this
    paragraph (1) shall be distributed for thoroughbred race
    meetings and 43% shall be distributed for standardbred race
    meetings. Within each breed, moneys shall be allocated to
    each organization licensee's purse fund in accordance with
    the ratio between the purses generated for that breed by
    that licensee during the prior calendar year and the total
    purses generated throughout the State for that breed during
    the prior calendar year by licensees in the current
    calendar year.
        (2) The remaining 40% of the moneys distributed under
    this subsection (b) shall be distributed as follows:
            (A) 11% shall be distributed to any person (or its
        successors or assigns) who had operating control of a
        racetrack that conducted live racing in 2002 at a
        racetrack in a county with at least 230,000 inhabitants
        that borders the Mississippi River and is a licensee in
        the current year; and
            (B) the remaining 89% shall be distributed pro rata
        according to the aggregate proportion of total handle
        from wagering on live races conducted in Illinois
        (irrespective of where the wagers are placed) for
        calendar years 2004 and 2005 to any person (or its
        successors or assigns) who (i) had majority operating
        control of a racing facility at which live racing was
        conducted in calendar year 2002, (ii) is a licensee in
        the current year, and (iii) is not eligible to receive
        moneys under subparagraph (A) of this paragraph (2).
            The moneys received by an organization licensee
        under this paragraph (2) shall be used by each
        organization licensee to improve, maintain, market,
        and otherwise operate its racing facilities to conduct
        live racing, which shall include backstretch services
        and capital improvements related to live racing and the
        backstretch. Any organization licensees sharing common
        ownership may pool the moneys received and spent at all
        racing facilities commonly owned in order to meet these
        requirements.
        If any person identified in this paragraph (2) becomes
    ineligible to receive moneys from the Fund, such amount
    shall be redistributed among the remaining persons in
    proportion to their percentages otherwise calculated.
    (c) The Board shall monitor organization licensees to
ensure that moneys paid to organization licensees under this
Section are distributed by the organization licensees as
provided in subsection (b).
    (d) This Section is repealed 2 years after the effective
date of this amendatory Act of the 94th General Assembly.
 
    Section 15. The Riverboat Gambling Act is amended by
changing Sections 7, 13, and 23 as follows:
 
    (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. For a period of 2 years beginning on the
effective date of this amendatory Act of the 94th General
Assembly, as a condition of licensure and as an alternative
source of payment for those funds payable under subsection
(c-5) of Section 13 of the Riverboat Gambling Act, any owners
licensee that holds or receives its owners license on or after
the effective date of this amendatory Act of the 94th General
Assembly, 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, 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 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;
        (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, 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. 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. 93-28, eff. 6-20-03; 93-453, eff. 8-7-03; 94-667,
eff. 8-23-05.)
 
    (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, 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) Before the effective date of this amendatory Act of
the 94th General Assembly and beginning 2 years after the
effective date of this amendatory Act of the 94th General
Assembly, after 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
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 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, 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 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 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. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673,
eff. 8-23-05.)
 
    (230 ILCS 10/23)  (from Ch. 120, par. 2423)
    Sec. 23. The State Gaming Fund. On or after the effective
date of this Act, except as provided for payments into the
Horse Racing Equity Trust Fund under subsection (a) of Section
7, 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. 93-28, eff. 6-20-03.)
 
    Section 97. Inseverability. The changes made to existing
statutory law by this amendatory Act of the 94th General
Assembly are mutually dependent and inseverable. If any change
made to existing statutory law by this amendatory Act of the
94th General Assembly is held invalid, then all changes made to
existing statutory law by this amendatory Act of the 94th
General Assembly are invalid in their entirety.
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 5/26/2006