Public Act 096-1287
 
SB0735 EnrolledLRB096 06803 AMC 16889 b

    AN ACT concerning gaming.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Horse Racing Act of 1975 is amended
by changing Section 27 as follows:
 
    (230 ILCS 5/27)  (from Ch. 8, par. 37-27)
    Sec. 27. (a) In addition to the organization license fee
provided by this Act, until January 1, 2000, a graduated
privilege tax is hereby imposed for conducting the pari-mutuel
system of wagering permitted under this Act. Until January 1,
2000, except as provided in subsection (g) of Section 27 of
this Act, all of the breakage of each racing day held by any
licensee in the State shall be paid to the State. Until January
1, 2000, such daily graduated privilege tax shall be paid by
the licensee from the amount permitted to be retained under
this Act. Until January 1, 2000, each day's graduated privilege
tax, breakage, and Horse Racing Tax Allocation funds shall be
remitted to the Department of Revenue within 48 hours after the
close of the racing day upon which it is assessed or within
such other time as the Board prescribes. The privilege tax
hereby imposed, until January 1, 2000, shall be a flat tax at
the rate of 2% of the daily pari-mutuel handle except as
provided in Section 27.1.
    In addition, every organization licensee, except as
provided in Section 27.1 of this Act, which conducts multiple
wagering shall pay, until January 1, 2000, as a privilege tax
on multiple wagers an amount equal to 1.25% of all moneys
wagered each day on such multiple wagers, plus an additional
amount equal to 3.5% of the amount wagered each day on any
other multiple wager which involves a single betting interest
on 3 or more horses. The licensee shall remit the amount of
such taxes to the Department of Revenue within 48 hours after
the close of the racing day on which it is assessed or within
such other time as the Board prescribes.
    This subsection (a) shall be inoperative and of no force
and effect on and after January 1, 2000.
    (a-5) Beginning on January 1, 2000, a flat pari-mutuel tax
at the rate of 1.5% of the daily pari-mutuel handle is imposed
at all pari-mutuel wagering facilities and on advance deposit
wagering from a location other than a wagering facility, except
as otherwise provided for in this subsection (a-5). In addition
to the pari-mutuel tax imposed on advance deposit wagering
pursuant to this subsection (a-5), an additional pari-mutuel
tax at the rate of 0.25% shall be imposed on advance deposit
wagering, the amount of which shall not exceed $250,000 in each
calendar year. The additional 0.25% pari-mutuel tax imposed on
advance deposit wagering by this amendatory Act of the 96th
General Assembly shall be deposited into the Quarter Horse
Purse Fund, which shall be created as a non-appropriated trust
fund administered by the Board for grants to thoroughbred
organization licensees for payment of purses for quarter horse
races conducted by the organization licensee. Thoroughbred
organization licensees may petition the Board to conduct
quarter horse racing and receive purse grants from the Quarter
Horse Purse Fund. The Board shall have complete discretion in
distributing the Quarter Horse Purse Fund to the petitioning
organization licensees. Beginning on the effective date of this
amendatory Act of the 96th General Assembly this amendatory Act
of the 94th General Assembly and until moneys deposited
pursuant to Section 54 are distributed and received, a
pari-mutuel tax at the rate of 0.75% 0.25% of the daily
pari-mutuel handle is imposed at a pari-mutuel facility whose
license is derived from a track located in a county that
borders the Mississippi River and conducted live racing in the
previous year. After moneys deposited pursuant to Section 54
are distributed and received, a pari-mutuel tax at the rate of
1.5% of the daily pari-mutuel handle is imposed at a
pari-mutuel facility whose license is derived from a track
located in a county that borders the Mississippi River and
conducted live racing in the previous year. The pari-mutuel tax
imposed by this subsection (a-5) shall be remitted to the
Department of Revenue within 48 hours after the close of the
racing day upon which it is assessed or within such other time
as the Board prescribes.
    (b) On or before December 31, 1999, in the event that any
organization licensee conducts 2 separate programs of races on
any day, each such program shall be considered a separate
racing day for purposes of determining the daily handle and
computing the privilege tax on such daily handle as provided in
subsection (a) of this Section.
    (c) Licensees shall at all times keep accurate books and
records of all monies wagered on each day of a race meeting and
of the taxes paid to the Department of Revenue under the
provisions of this Section. The Board or its duly authorized
representative or representatives shall at all reasonable
times have access to such records for the purpose of examining
and checking the same and ascertaining whether the proper
amount of taxes is being paid as provided. The Board shall
require verified reports and a statement of the total of all
monies wagered daily at each wagering facility upon which the
taxes are assessed and may prescribe forms upon which such
reports and statement shall be made.
    (d) Any licensee failing or refusing to pay the amount of
any tax due under this Section shall be guilty of a business
offense and upon conviction shall be fined not more than $5,000
in addition to the amount found due as tax under this Section.
Each day's violation shall constitute a separate offense. All
fines paid into Court by a licensee hereunder shall be
transmitted and paid over by the Clerk of the Court to the
Board.
    (e) No other license fee, privilege tax, excise tax, or
racing fee, except as provided in this Act, shall be assessed
or collected from any such licensee by the State.
    (f) No other license fee, privilege tax, excise tax or
racing fee shall be assessed or collected from any such
licensee by units of local government except as provided in
paragraph 10.1 of subsection (h) and subsection (f) of Section
26 of this Act. However, any municipality that has a Board
licensed horse race meeting at a race track wholly within its
corporate boundaries or a township that has a Board licensed
horse race meeting at a race track wholly within the
unincorporated area of the township may charge a local
amusement tax not to exceed 10 per admission to such horse
race meeting by the enactment of an ordinance. However, any
municipality or county that has a Board licensed inter-track
wagering location facility wholly within its corporate
boundaries may each impose an admission fee not to exceed $1.00
per admission to such inter-track wagering location facility,
so that a total of not more than $2.00 per admission may be
imposed. Except as provided in subparagraph (g) of Section 27
of this Act, the inter-track wagering location licensee shall
collect any and all such fees and within 48 hours remit the
fees to the Board, which shall, pursuant to rule, cause the
fees to be distributed to the county or municipality.
    (g) Notwithstanding any provision in this Act to the
contrary, if in any calendar year the total taxes and fees
required to be collected from licensees and distributed under
this Act to all State and local governmental authorities
exceeds the amount of such taxes and fees distributed to each
State and local governmental authority to which each State and
local governmental authority was entitled under this Act for
calendar year 1994, then the first $11 million of that excess
amount shall be allocated at the earliest possible date for
distribution as purse money for the succeeding calendar year.
Upon reaching the 1994 level, and until the excess amount of
taxes and fees exceeds $11 million, the Board shall direct all
licensees to cease paying the subject taxes and fees and the
Board shall direct all licensees to allocate any such excess
amount for purses as follows:
        (i) the excess amount shall be initially divided
    between thoroughbred and standardbred purses based on the
    thoroughbred's and standardbred's respective percentages
    of total Illinois live wagering in calendar year 1994;
        (ii) each thoroughbred and standardbred organization
    licensee issued an organization licensee in that
    succeeding allocation year shall be allocated an amount
    equal to the product of its percentage of total Illinois
    live thoroughbred or standardbred wagering in calendar
    year 1994 (the total to be determined based on the sum of
    1994 on-track wagering for all organization licensees
    issued organization licenses in both the allocation year
    and the preceding year) multiplied by the total amount
    allocated for standardbred or thoroughbred purses,
    provided that the first $1,500,000 of the amount allocated
    to standardbred purses under item (i) shall be allocated to
    the Department of Agriculture to be expended with the
    assistance and advice of the Illinois Standardbred
    Breeders Funds Advisory Board for the purposes listed in
    subsection (g) of Section 31 of this Act, before the amount
    allocated to standardbred purses under item (i) is
    allocated to standardbred organization licensees in the
    succeeding allocation year.
    To the extent the excess amount of taxes and fees to be
collected and distributed to State and local governmental
authorities exceeds $11 million, that excess amount shall be
collected and distributed to State and local authorities as
provided for under this Act.
(Source: P.A. 96-762, eff. 8-25-09.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 7/26/2010