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| Public Act 095-0663 |
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AN ACT concerning gaming.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Riverboat Gambling Act is amended by | ||||
changing Section 12 as follows:
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(230 ILCS 10/12) (from Ch. 120, par. 2412)
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Sec. 12. Admission tax; fees.
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(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 until
July 1, 2003, the rate is $3 per person | ||||
admitted.
From 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
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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.
This admission tax is | ||
imposed upon the
licensed owner conducting gambling.
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(1) The admission tax shall be paid for each admission, | ||
except that a person who exits a riverboat gambling | ||
facility and reenters that riverboat gambling facility | ||
within the same gaming day shall be subject only to the | ||
initial admission tax.
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(2) (Blank).
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(3) The riverboat licensee may issue tax-free passes to
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actual and necessary officials and employees of the | ||
licensee or other
persons actually working on the | ||
riverboat.
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(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.
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(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.
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(1) The admission fee shall be paid for each admission.
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(2) (Blank).
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(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.
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(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.
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(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
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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.
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(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.
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(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.
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(Source: P.A. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673, | ||
eff. 8-23-05.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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