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| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0042 Introduced , by Rep. Debbie Meyers-Martin SYNOPSIS AS INTRODUCED:
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| 30 ILCS 105/6z-17 | from Ch. 127, par. 142z-17 | 35 ILCS 505/8 | from Ch. 120, par. 424 | 50 ILCS 750/30 | | 230 ILCS 10/12 | from Ch. 120, par. 2412 | 230 ILCS 10/13 | from Ch. 120, par. 2413 | 230 ILCS 40/75 | |
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Amends the State Finance Act, the Motor Fuel Tax Law, the Emergency Telephone System Act, the Illinois Gambling Act, and the Video Gaming
Act. Provides that, in the absence of an appropriation for any State fiscal year, moneys that are required to be distributed to units of local government and other entities from the State and Local Sales Tax Reform Fund, the Motor Fuel Tax Fund, the State Gaming Fund, the Local Government Video Gaming Distributive Fund, and the Statewide 9-1-1 Fund are subject to a continuing appropriation. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The State Finance Act is amended by changing |
| 5 | | Section 6z-17 as follows:
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| 6 | | (30 ILCS 105/6z-17) (from Ch. 127, par. 142z-17)
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| 7 | | Sec. 6z-17. State and Local Sales Tax Reform Fund. |
| 8 | | (a) After deducting the amount transferred to the Tax |
| 9 | | Compliance and Administration Fund under subsection (b), of |
| 10 | | the money paid into the State and Local Sales Tax Reform
Fund: |
| 11 | | (i) subject to appropriation to the Department of Revenue,
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| 12 | | Municipalities having 1,000,000 or more inhabitants shall
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| 13 | | receive 20% and may expend such amount to fund and establish a |
| 14 | | program for
developing and coordinating public and private |
| 15 | | resources targeted to meet
the affordable housing needs of |
| 16 | | low-income and very low-income households
within such |
| 17 | | municipality, (ii) 10% shall be transferred into the Regional
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| 18 | | Transportation Authority Occupation and Use Tax Replacement |
| 19 | | Fund, a special
fund in the State treasury which is hereby |
| 20 | | created, (iii) until July 1, 2013, subject to
appropriation to |
| 21 | | the Department of Transportation, the Madison County Mass |
| 22 | | Transit
District shall receive .6%, and beginning on July 1, |
| 23 | | 2013, subject to appropriation to the Department of Revenue, |
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| 1 | | 0.6% shall be distributed each month out of the Fund to the |
| 2 | | Madison County Mass Transit District, (iv)
the following |
| 3 | | amounts, plus any cumulative deficiency in such transfers for
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| 4 | | prior months, shall be transferred monthly into the Build |
| 5 | | Illinois
Fund and credited to the Build Illinois Bond Account |
| 6 | | therein:
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| 7 | | Fiscal Year |
Amount |
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| 8 | | 1990 |
$2,700,000 |
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| 9 | | 1991 |
1,850,000 |
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| 10 | | 1992 |
2,750,000 |
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| 11 | | 1993 |
2,950,000 |
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| 12 | | From Fiscal Year 1994 through Fiscal Year 2025 the |
| 13 | | transfer shall total
$3,150,000 monthly, plus any cumulative |
| 14 | | deficiency in such transfers for
prior months, and (v) the |
| 15 | | remainder of the money paid into the State and
Local Sales Tax |
| 16 | | Reform Fund shall be
transferred into the Local Government |
| 17 | | Distributive Fund and, except for
municipalities with |
| 18 | | 1,000,000 or more inhabitants which shall receive no
portion |
| 19 | | of such remainder, shall be distributed, subject to |
| 20 | | appropriation,
in the manner provided by Section 2 of "An Act |
| 21 | | in relation to State revenue
sharing with local government |
| 22 | | entities", approved July 31, 1969, as now or
hereafter |
| 23 | | amended. Municipalities with more than 50,000 inhabitants
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| 24 | | according to the 1980 U.S. Census and located within the Metro |
| 25 | | East Mass
Transit District receiving funds pursuant to |
| 26 | | provision (v) of this
paragraph may expend such amounts to |
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| 1 | | fund and establish a program for
developing and coordinating |
| 2 | | public and private resources targeted to meet
the affordable |
| 3 | | housing needs of low-income and very low-income households
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| 4 | | within such municipality.
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| 5 | | Absent an enacted appropriation in any State fiscal year, |
| 6 | | this subsection shall constitute a continuing appropriation to |
| 7 | | the Department of Revenue of all amounts necessary for the |
| 8 | | purposes of making the transfers and distributions under this |
| 9 | | subsection (a). If an appropriation to the Department of |
| 10 | | Revenue of the amounts directed under this subsection is |
| 11 | | enacted on or after July 1 of any calendar year, the continuing |
| 12 | | appropriation shall discontinue for that State fiscal year, |
| 13 | | and the enacted appropriation shall supersede. |
| 14 | | (b) Beginning on the first day of the first calendar month |
| 15 | | to occur on or after the effective date of this amendatory Act |
| 16 | | of the 98th General Assembly, each month the Department of |
| 17 | | Revenue shall certify to the State Comptroller and the State |
| 18 | | Treasurer, and the State Comptroller shall order transferred |
| 19 | | and the State Treasurer shall transfer from the State and |
| 20 | | Local Sales Tax Reform Fund to the Tax Compliance and |
| 21 | | Administration Fund, an amount equal to 1/12 of 5% of 20% of |
| 22 | | the cash receipts collected during the preceding fiscal year |
| 23 | | by the Audit Bureau of the Department of Revenue under the Use |
| 24 | | Tax Act, the Service Use Tax Act, the Service Occupation Tax |
| 25 | | Act, the Retailers' Occupation Tax Act, and associated local |
| 26 | | occupation and use taxes administered by the Department. The |
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| 1 | | amount distributed under subsection (a) each month shall first |
| 2 | | be reduced by the amount transferred to the Tax Compliance and |
| 3 | | Administration Fund under this subsection (b). Moneys |
| 4 | | transferred to the Tax Compliance and Administration Fund |
| 5 | | under this subsection (b) shall be used, subject to |
| 6 | | appropriation, to fund additional auditors and compliance |
| 7 | | personnel at the Department of Revenue. |
| 8 | | (Source: P.A. 98-44, eff. 6-28-13; 98-1098, eff. 8-26-14.)
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| 9 | | Section 10. The Motor Fuel Tax Law is amended by changing |
| 10 | | Section 8 as follows:
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| 11 | | (35 ILCS 505/8) (from Ch. 120, par. 424)
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| 12 | | Sec. 8. Except as provided in subsection (a-1) of this |
| 13 | | Section, Section 8a, subdivision
(h)(1) of Section 12a, |
| 14 | | Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all |
| 15 | | money received by the Department under
this Act, including |
| 16 | | payments made to the Department by
member jurisdictions |
| 17 | | participating in the International Fuel Tax Agreement,
shall |
| 18 | | be deposited in a special fund in the State treasury, to be |
| 19 | | known as the
"Motor Fuel Tax Fund", and shall be used as |
| 20 | | follows:
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| 21 | | (a) 2 1/2 cents per gallon of the tax collected on special |
| 22 | | fuel under
paragraph (b) of Section 2 and Section 13a of this |
| 23 | | Act shall be transferred
to the State Construction Account |
| 24 | | Fund in the State Treasury; the remainder of the tax collected |
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| 1 | | on special fuel under
paragraph (b) of Section 2 and Section |
| 2 | | 13a of this Act shall be deposited into the Road Fund;
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| 3 | | (a-1) Beginning on July 1, 2019, an amount equal to the |
| 4 | | amount of tax collected under subsection (a) of Section 2 as a |
| 5 | | result of the increase in the tax rate under Public Act 101-32 |
| 6 | | this amendatory Act of the 101st General Assembly shall be |
| 7 | | transferred each month into the Transportation Renewal Fund; . |
| 8 | | (b) $420,000 shall be transferred each month to the State |
| 9 | | Boating Act
Fund to be used by the Department of Natural |
| 10 | | Resources for the purposes
specified in Article X of the Boat |
| 11 | | Registration and Safety Act;
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| 12 | | (c) $3,500,000 shall be transferred each month to the |
| 13 | | Grade Crossing
Protection Fund to be used as follows: not less |
| 14 | | than $12,000,000 each fiscal
year shall be used for the |
| 15 | | construction or reconstruction of rail highway grade
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| 16 | | separation structures; $2,250,000 in fiscal years 2004 through |
| 17 | | 2009 and $3,000,000 in fiscal year 2010 and each fiscal
year
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| 18 | | thereafter shall be transferred to the Transportation
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| 19 | | Regulatory Fund and shall be accounted for as part of the rail |
| 20 | | carrier
portion of such funds and shall be used to pay the cost |
| 21 | | of administration
of the Illinois Commerce Commission's |
| 22 | | railroad safety program in connection
with its duties under |
| 23 | | subsection (3) of Section 18c-7401 of the Illinois
Vehicle |
| 24 | | Code, with the remainder to be used by the Department of |
| 25 | | Transportation
upon order of the Illinois Commerce Commission, |
| 26 | | to pay that part of the
cost apportioned by such Commission to |
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| 1 | | the State to cover the interest
of the public in the use of |
| 2 | | highways, roads, streets, or
pedestrian walkways in the
county |
| 3 | | highway system, township and district road system, or |
| 4 | | municipal
street system as defined in the Illinois Highway |
| 5 | | Code, as the same may
from time to time be amended, for |
| 6 | | separation of grades, for installation,
construction or |
| 7 | | reconstruction of crossing protection or reconstruction,
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| 8 | | alteration, relocation including construction or improvement |
| 9 | | of any
existing highway necessary for access to property or |
| 10 | | improvement of any
grade crossing and grade crossing surface |
| 11 | | including the necessary highway approaches thereto of any
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| 12 | | railroad across the highway or public road, or for the |
| 13 | | installation,
construction, reconstruction, or maintenance of |
| 14 | | a pedestrian walkway over or
under a railroad right-of-way, as |
| 15 | | provided for in and in
accordance with Section 18c-7401 of the |
| 16 | | Illinois Vehicle Code.
The Commission may order up to |
| 17 | | $2,000,000 per year in Grade Crossing Protection Fund moneys |
| 18 | | for the improvement of grade crossing surfaces and up to |
| 19 | | $300,000 per year for the maintenance and renewal of |
| 20 | | 4-quadrant gate vehicle detection systems located at non-high |
| 21 | | speed rail grade crossings. The Commission shall not order |
| 22 | | more than $2,000,000 per year in Grade
Crossing Protection |
| 23 | | Fund moneys for pedestrian walkways.
In entering orders for |
| 24 | | projects for which payments from the Grade Crossing
Protection |
| 25 | | Fund will be made, the Commission shall account for |
| 26 | | expenditures
authorized by the orders on a cash rather than an |
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| 1 | | accrual basis. For purposes
of this requirement an "accrual |
| 2 | | basis" assumes that the total cost of the
project is expended |
| 3 | | in the fiscal year in which the order is entered, while a
"cash |
| 4 | | basis" allocates the cost of the project among fiscal years as
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| 5 | | expenditures are actually made. To meet the requirements of |
| 6 | | this subsection,
the Illinois Commerce Commission shall |
| 7 | | develop annual and 5-year project plans
of rail crossing |
| 8 | | capital improvements that will be paid for with moneys from
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| 9 | | the Grade Crossing Protection Fund. The annual project plan |
| 10 | | shall identify
projects for the succeeding fiscal year and the |
| 11 | | 5-year project plan shall
identify projects for the 5 directly |
| 12 | | succeeding fiscal years. The Commission
shall submit the |
| 13 | | annual and 5-year project plans for this Fund to the Governor,
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| 14 | | the President of the Senate, the Senate Minority Leader, the |
| 15 | | Speaker of the
House of Representatives, and the Minority |
| 16 | | Leader of the House of
Representatives on
the first Wednesday |
| 17 | | in April of each year;
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| 18 | | (d) of the amount remaining after allocations provided for |
| 19 | | in
subsections (a), (a-1), (b), and (c), a sufficient amount |
| 20 | | shall be reserved to
pay all of the following:
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| 21 | | (1) the costs of the Department of Revenue in |
| 22 | | administering this
Act;
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| 23 | | (2) the costs of the Department of Transportation in |
| 24 | | performing its
duties imposed by the Illinois Highway Code |
| 25 | | for supervising the use of motor
fuel tax funds |
| 26 | | apportioned to municipalities, counties and road |
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| 1 | | districts;
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| 2 | | (3) refunds provided for in Section 13, refunds for |
| 3 | | overpayment of decal fees paid under Section 13a.4 of this |
| 4 | | Act, and refunds provided for under the terms
of the |
| 5 | | International Fuel Tax Agreement referenced in Section |
| 6 | | 14a;
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| 7 | | (4) from October 1, 1985 until June 30, 1994, the |
| 8 | | administration of the
Vehicle Emissions Inspection Law, |
| 9 | | which amount shall be certified monthly by
the |
| 10 | | Environmental Protection Agency to the State Comptroller |
| 11 | | and shall promptly
be transferred by the State Comptroller |
| 12 | | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle |
| 13 | | Inspection Fund, and for the period July 1, 1994 through
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| 14 | | June 30, 2000, one-twelfth of $25,000,000 each month, for |
| 15 | | the period July 1, 2000 through June 30, 2003,
one-twelfth |
| 16 | | of
$30,000,000
each month,
and $15,000,000 on July 1, |
| 17 | | 2003, and $15,000,000 on January 1, 2004, and $15,000,000
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| 18 | | on
each
July
1 and October 1, or as soon thereafter as may |
| 19 | | be practical, during the period July 1, 2004 through June |
| 20 | | 30, 2012,
and $30,000,000 on June 1, 2013, or as soon |
| 21 | | thereafter as may be practical, and $15,000,000 on July 1 |
| 22 | | and October 1, or as soon thereafter as may be practical, |
| 23 | | during the period of July 1, 2013 through June 30, 2015, |
| 24 | | for the administration of the Vehicle Emissions Inspection |
| 25 | | Law of
2005, to be transferred by the State Comptroller |
| 26 | | and Treasurer from the Motor
Fuel Tax Fund into the |
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| 1 | | Vehicle Inspection Fund;
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| 2 | | (4.5) beginning on July 1, 2019, the costs of the |
| 3 | | Environmental Protection Agency for the administration of |
| 4 | | the Vehicle Emissions Inspection Law of 2005 shall be |
| 5 | | paid, subject to appropriation, from the Motor Fuel Tax |
| 6 | | Fund into the Vehicle Inspection Fund; beginning in 2019, |
| 7 | | no later than December 31 of each year, or as soon |
| 8 | | thereafter as practical, the State Comptroller shall |
| 9 | | direct and the State Treasurer shall transfer from the |
| 10 | | Vehicle Inspection Fund to the Motor Fuel Tax Fund any |
| 11 | | balance remaining in the Vehicle Inspection Fund in excess |
| 12 | | of $2,000,000; |
| 13 | | (5) amounts ordered paid by the Court of Claims; and
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| 14 | | (6) payment of motor fuel use taxes due to member |
| 15 | | jurisdictions under
the terms of the International Fuel |
| 16 | | Tax Agreement. The Department shall
certify these amounts |
| 17 | | to the Comptroller by the 15th day of each month; the
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| 18 | | Comptroller shall cause orders to be drawn for such |
| 19 | | amounts, and the Treasurer
shall administer those amounts |
| 20 | | on or before the last day of each month;
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| 21 | | (e) after allocations for the purposes set forth in |
| 22 | | subsections
(a), (a-1), (b), (c), and (d), the remaining |
| 23 | | amount shall be apportioned as follows:
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| 24 | | (1) Until January 1, 2000, 58.4%, and beginning |
| 25 | | January 1, 2000, 45.6%
shall be deposited as follows:
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| 26 | | (A) 37% into the State Construction Account Fund, |
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| 1 | | and
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| 2 | | (B) 63% into the Road Fund, $1,250,000 of which |
| 3 | | shall be reserved each
month for the Department of |
| 4 | | Transportation to be used in accordance with
the |
| 5 | | provisions of Sections 6-901 through 6-906 of the |
| 6 | | Illinois Highway Code;
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| 7 | | (2) Until January 1, 2000, 41.6%, and beginning |
| 8 | | January 1, 2000, 54.4%
shall be transferred to the |
| 9 | | Department of Transportation to be
distributed as follows:
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| 10 | | (A) 49.10% to the municipalities of the State,
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| 11 | | (B) 16.74% to the counties of the State having |
| 12 | | 1,000,000 or more inhabitants,
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| 13 | | (C) 18.27% to the counties of the State having |
| 14 | | less than 1,000,000 inhabitants,
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| 15 | | (D) 15.89% to the road districts of the State.
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| 16 | | If a township is dissolved under Article 24 of the |
| 17 | | Township Code, McHenry County shall receive any moneys |
| 18 | | that would have been distributed to the township under |
| 19 | | this subparagraph, except that a municipality that assumes |
| 20 | | the powers and responsibilities of a road district under |
| 21 | | paragraph (6) of Section 24-35 of the Township Code shall |
| 22 | | receive any moneys that would have been distributed to the |
| 23 | | township in a percent equal to the area of the dissolved |
| 24 | | road district or portion of the dissolved road district |
| 25 | | over which the municipality assumed the powers and |
| 26 | | responsibilities compared to the total area of the |
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| 1 | | dissolved township. The moneys received under this |
| 2 | | subparagraph shall be used in the geographic area of the |
| 3 | | dissolved township. If a township is reconstituted as |
| 4 | | provided under Section 24-45 of the Township Code, McHenry |
| 5 | | County or a municipality shall no longer be distributed |
| 6 | | moneys under this subparagraph. |
| 7 | | Absent an enacted appropriation in any State fiscal year, |
| 8 | | this subsection shall constitute a continuing appropriation to |
| 9 | | the Department of Transportation of all amounts necessary for |
| 10 | | the purpose of making distributions to municipalities, |
| 11 | | counties, and road districts, as provided in paragraph (2) of |
| 12 | | this subsection (e). If an appropriation to the Department of |
| 13 | | Transportation of the amounts directed under this subsection |
| 14 | | (e) is enacted on or after July 1 of any calendar year, then |
| 15 | | the continuing appropriation shall discontinue for that State |
| 16 | | fiscal year, and the enacted appropriation shall supersede. |
| 17 | | As soon as may be after the first day of each month, the |
| 18 | | Department of
Transportation shall allot to each municipality |
| 19 | | its share of the amount
apportioned to the several |
| 20 | | municipalities which shall be in proportion
to the population |
| 21 | | of such municipalities as determined by the last
preceding |
| 22 | | municipal census if conducted by the Federal Government or
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| 23 | | Federal census. If territory is annexed to any municipality |
| 24 | | subsequent
to the time of the last preceding census the |
| 25 | | corporate authorities of
such municipality may cause a census |
| 26 | | to be taken of such annexed
territory and the population so |
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| 1 | | ascertained for such territory shall be
added to the |
| 2 | | population of the municipality as determined by the last
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| 3 | | preceding census for the purpose of determining the allotment |
| 4 | | for that
municipality. If the population of any municipality |
| 5 | | was not determined
by the last Federal census preceding any |
| 6 | | apportionment, the
apportionment to such municipality shall be |
| 7 | | in accordance with any
census taken by such municipality. Any |
| 8 | | municipal census used in
accordance with this Section shall be |
| 9 | | certified to the Department of
Transportation by the clerk of |
| 10 | | such municipality, and the accuracy
thereof shall be subject |
| 11 | | to approval of the Department which may make
such corrections |
| 12 | | as it ascertains to be necessary.
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| 13 | | As soon as may be after the first day of each month, the |
| 14 | | Department of
Transportation shall allot to each county its |
| 15 | | share of the amount
apportioned to the several counties of the |
| 16 | | State as herein provided.
Each allotment to the several |
| 17 | | counties having less than 1,000,000
inhabitants shall be in |
| 18 | | proportion to the amount of motor vehicle
license fees |
| 19 | | received from the residents of such counties, respectively,
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| 20 | | during the preceding calendar year. The Secretary of State |
| 21 | | shall, on or
before April 15 of each year, transmit to the |
| 22 | | Department of
Transportation a full and complete report |
| 23 | | showing the amount of motor
vehicle license fees received from |
| 24 | | the residents of each county,
respectively, during the |
| 25 | | preceding calendar year. The Department of
Transportation |
| 26 | | shall, each month, use for allotment purposes the last
such |
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| 1 | | report received from the Secretary of State.
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| 2 | | As soon as may be after the first day of each month, the |
| 3 | | Department
of Transportation shall allot to the several |
| 4 | | counties their share of the
amount apportioned for the use of |
| 5 | | road districts. The allotment shall
be apportioned among the |
| 6 | | several counties in the State in the proportion
which the |
| 7 | | total mileage of township or district roads in the respective
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| 8 | | counties bears to the total mileage of all township and |
| 9 | | district roads
in the State. Funds allotted to the respective |
| 10 | | counties for the use of
road districts therein shall be |
| 11 | | allocated to the several road districts
in the county in the |
| 12 | | proportion which the total mileage of such township
or |
| 13 | | district roads in the respective road districts bears to the |
| 14 | | total
mileage of all such township or district roads in the |
| 15 | | county. After
July 1 of any year prior to 2011, no allocation |
| 16 | | shall be made for any road district
unless it levied a tax for |
| 17 | | road and bridge purposes in an amount which
will require the |
| 18 | | extension of such tax against the taxable property in
any such |
| 19 | | road district at a rate of not less than either .08% of the |
| 20 | | value
thereof, based upon the assessment for the year |
| 21 | | immediately prior to the year
in which such tax was levied and |
| 22 | | as equalized by the Department of Revenue
or, in DuPage |
| 23 | | County, an amount equal to or greater than $12,000 per mile of
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| 24 | | road under the jurisdiction of the road district, whichever is |
| 25 | | less. Beginning July 1, 2011 and each July 1 thereafter, an |
| 26 | | allocation shall be made for any road district
if it levied a |
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| 1 | | tax for road and bridge purposes. In counties other than |
| 2 | | DuPage County, if the amount of the tax levy requires the |
| 3 | | extension of the tax against the taxable property in
the road |
| 4 | | district at a rate that is less than 0.08% of the value
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| 5 | | thereof, based upon the assessment for the year immediately |
| 6 | | prior to the year
in which the tax was levied and as equalized |
| 7 | | by the Department of Revenue, then the amount of the |
| 8 | | allocation for that road district shall be a percentage of the |
| 9 | | maximum allocation equal to the percentage obtained by |
| 10 | | dividing the rate extended by the district by 0.08%. In DuPage |
| 11 | | County, if the amount of the tax levy requires the extension of |
| 12 | | the tax against the taxable property in
the road district at a |
| 13 | | rate that is less than the lesser of (i) 0.08% of the value
of |
| 14 | | the taxable property in the road district, based upon the |
| 15 | | assessment for the year immediately prior to the year
in which |
| 16 | | such tax was levied and as equalized by the Department of |
| 17 | | Revenue,
or (ii) a rate that will yield an amount equal to |
| 18 | | $12,000 per mile of
road under the jurisdiction of the road |
| 19 | | district, then the amount of the allocation for the road |
| 20 | | district shall be a percentage of the maximum allocation equal |
| 21 | | to the percentage obtained by dividing the rate extended by |
| 22 | | the district by the lesser of (i) 0.08% or (ii) the rate that |
| 23 | | will yield an amount equal to $12,000 per mile of
road under |
| 24 | | the jurisdiction of the road district. |
| 25 | | Prior to 2011, if any
road district has levied a special |
| 26 | | tax for road purposes
pursuant to Sections 6-601, 6-602, and |
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| 1 | | 6-603 of the Illinois Highway Code, and
such tax was levied in |
| 2 | | an amount which would require extension at a
rate of not less |
| 3 | | than .08% of the value of the taxable property thereof,
as |
| 4 | | equalized or assessed by the Department of Revenue,
or, in |
| 5 | | DuPage County, an amount equal to or greater than $12,000 per |
| 6 | | mile of
road under the jurisdiction of the road district, |
| 7 | | whichever is less,
such levy shall, however, be deemed a |
| 8 | | proper compliance with this
Section and shall qualify such |
| 9 | | road district for an allotment under this
Section. Beginning |
| 10 | | in 2011 and thereafter, if any
road district has levied a |
| 11 | | special tax for road purposes
under Sections 6-601, 6-602, and |
| 12 | | 6-603 of the Illinois Highway Code, and
the tax was levied in |
| 13 | | an amount that would require extension at a
rate of not less |
| 14 | | than 0.08% of the value of the taxable property of that road |
| 15 | | district,
as equalized or assessed by the Department of |
| 16 | | Revenue or, in DuPage County, an amount equal to or greater |
| 17 | | than $12,000 per mile of road under the jurisdiction of the |
| 18 | | road district, whichever is less, that levy shall be deemed a |
| 19 | | proper compliance with this
Section and shall qualify such |
| 20 | | road district for a full, rather than proportionate, allotment |
| 21 | | under this
Section. If the levy for the special tax is less |
| 22 | | than 0.08% of the value of the taxable property, or, in DuPage |
| 23 | | County if the levy for the special tax is less than the lesser |
| 24 | | of (i) 0.08% or (ii) $12,000 per mile of road under the |
| 25 | | jurisdiction of the road district, and if the levy for the |
| 26 | | special tax is more than any other levy for road and bridge |
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| 1 | | purposes, then the levy for the special tax qualifies the road |
| 2 | | district for a proportionate, rather than full, allotment |
| 3 | | under this Section. If the levy for the special tax is equal to |
| 4 | | or less than any other levy for road and bridge purposes, then |
| 5 | | any allotment under this Section shall be determined by the |
| 6 | | other levy for road and bridge purposes. |
| 7 | | Prior to 2011, if a township has transferred to the road |
| 8 | | and bridge fund
money which, when added to the amount of any |
| 9 | | tax levy of the road
district would be the equivalent of a tax |
| 10 | | levy requiring extension at a
rate of at least .08%, or, in |
| 11 | | DuPage County, an amount equal to or greater
than $12,000 per |
| 12 | | mile of road under the jurisdiction of the road district,
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| 13 | | whichever is less, such transfer, together with any such tax |
| 14 | | levy,
shall be deemed a proper compliance with this Section |
| 15 | | and shall qualify
the road district for an allotment under |
| 16 | | this Section.
|
| 17 | | In counties in which a property tax extension limitation |
| 18 | | is imposed
under the Property Tax Extension Limitation Law, |
| 19 | | road districts may retain
their entitlement to a motor fuel |
| 20 | | tax allotment or, beginning in 2011, their entitlement to a |
| 21 | | full allotment if, at the time the property
tax
extension |
| 22 | | limitation was imposed, the road district was levying a road |
| 23 | | and
bridge tax at a rate sufficient to entitle it to a motor |
| 24 | | fuel tax allotment
and continues to levy the maximum allowable |
| 25 | | amount after the imposition of the
property tax extension |
| 26 | | limitation. Any road district may in all circumstances
retain |
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| 1 | | its entitlement to a motor fuel tax allotment or, beginning in |
| 2 | | 2011, its entitlement to a full allotment if it levied a road |
| 3 | | and
bridge tax in an amount that will require the extension of |
| 4 | | the tax against the
taxable property in the road district at a |
| 5 | | rate of not less than 0.08% of the
assessed value of the |
| 6 | | property, based upon the assessment for the year
immediately |
| 7 | | preceding the year in which the tax was levied and as equalized |
| 8 | | by
the Department of Revenue or, in DuPage County, an amount |
| 9 | | equal to or greater
than $12,000 per mile of road under the |
| 10 | | jurisdiction of the road district,
whichever is less.
|
| 11 | | As used in this Section, the term "road district" means |
| 12 | | any road
district, including a county unit road district, |
| 13 | | provided for by the
Illinois Highway Code; and the term |
| 14 | | "township or district road"
means any road in the township and |
| 15 | | district road system as defined in the
Illinois Highway Code. |
| 16 | | For the purposes of this Section, "township or
district road" |
| 17 | | also includes such roads as are maintained by park
districts, |
| 18 | | forest preserve districts and conservation districts. The
|
| 19 | | Department of Transportation shall determine the mileage of |
| 20 | | all township
and district roads for the purposes of making |
| 21 | | allotments and allocations of
motor fuel tax funds for use in |
| 22 | | road districts.
|
| 23 | | Payment of motor fuel tax moneys to municipalities and |
| 24 | | counties shall
be made as soon as possible after the allotment |
| 25 | | is made. The treasurer
of the municipality or county may |
| 26 | | invest these funds until their use is
required and the |
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| 1 | | interest earned by these investments shall be limited
to the |
| 2 | | same uses as the principal funds.
|
| 3 | | (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; |
| 4 | | 101-493, eff. 8-23-19; revised 9-24-19.)
|
| 5 | | Section 15. The Emergency Telephone System Act is amended |
| 6 | | by changing Section 30 as follows:
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| 7 | | (50 ILCS 750/30) |
| 8 | | (Section scheduled to be repealed on December 31, 2021) |
| 9 | | Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement. |
| 10 | | (a) A special fund in the State treasury known as the |
| 11 | | Wireless Service Emergency Fund shall be renamed the Statewide |
| 12 | | 9-1-1 Fund. Any appropriations made from the Wireless Service |
| 13 | | Emergency Fund shall be payable from the Statewide 9-1-1 Fund. |
| 14 | | The Fund shall consist of the following: |
| 15 | | (1) 9-1-1 wireless surcharges assessed under the |
| 16 | | Wireless Emergency Telephone Safety Act. |
| 17 | | (2) 9-1-1 surcharges assessed under Section 20 of this |
| 18 | | Act. |
| 19 | | (3) Prepaid wireless 9-1-1 surcharges assessed under |
| 20 | | Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act. |
| 21 | | (4) Any appropriations, grants, or gifts made to the |
| 22 | | Fund. |
| 23 | | (5) Any income from interest, premiums, gains, or |
| 24 | | other earnings on moneys in the Fund. |
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| 1 | | (6) Money from any other source that is deposited in |
| 2 | | or transferred to the Fund. |
| 3 | | (b) The Subject to appropriation and availability of |
| 4 | | funds, the Department shall distribute the 9-1-1 surcharges |
| 5 | | monthly as follows: |
| 6 | | (1) From each surcharge collected and remitted under |
| 7 | | Section 20 of this Act: |
| 8 | | (A) $0.013 shall be distributed monthly in equal |
| 9 | | amounts to each County Emergency Telephone System |
| 10 | | Board or qualified governmental entity in counties |
| 11 | | with a population under 100,000 according to the most |
| 12 | | recent census data which is authorized to serve as a |
| 13 | | primary wireless 9-1-1 public safety answering point |
| 14 | | for the county and to provide wireless 9-1-1 service |
| 15 | | as prescribed by subsection (b) of Section 15.6a of |
| 16 | | this Act, and which does provide such service. |
| 17 | | (B) $0.033 shall be transferred by the Comptroller |
| 18 | | at the direction of the Department to the Wireless |
| 19 | | Carrier Reimbursement Fund until June 30, 2017; from |
| 20 | | July 1, 2017 through June 30, 2018, $0.026 shall be |
| 21 | | transferred; from July 1, 2018 through June 30, 2019, |
| 22 | | $0.020 shall be transferred; from July 1, 2019, |
| 23 | | through June 30, 2020, $0.013 shall be transferred; |
| 24 | | from July 1, 2020 through June 30, 2021, $0.007 will be |
| 25 | | transferred; and after June 30, 2021, no transfer |
| 26 | | shall be made to the Wireless Carrier Reimbursement |
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| 1 | | Fund. |
| 2 | | (C) Until December 31, 2017, $0.007 and on and |
| 3 | | after January 1, 2018, $0.017 shall be used to cover |
| 4 | | the Department's administrative costs. |
| 5 | | (D) Beginning January 1, 2018, until June 30, |
| 6 | | 2020, $0.12, and on and after July 1, 2020, $0.04 shall |
| 7 | | be used to make monthly proportional grants to the |
| 8 | | appropriate 9-1-1 Authority currently taking wireless |
| 9 | | 9-1-1 based upon the United States Postal Zip Code of |
| 10 | | the billing addresses of subscribers wireless |
| 11 | | carriers. |
| 12 | | (E) Until June 30, 2021, $0.05 shall be used by the |
| 13 | | Department for grants for NG9-1-1 expenses, with |
| 14 | | priority given to 9-1-1 Authorities that provide 9-1-1 |
| 15 | | service within the territory of a Large Electing |
| 16 | | Provider as defined in Section 13-406.1 of the Public |
| 17 | | Utilities Act. |
| 18 | | (F) On and after July 1, 2020, $0.13 shall be used |
| 19 | | for the implementation of and continuing expenses for |
| 20 | | the Statewide NG9-1-1 system. |
| 21 | | (2) After disbursements under paragraph (1) of this |
| 22 | | subsection (b), all remaining funds in the Statewide 9-1-1 |
| 23 | | Fund shall be disbursed in the following priority order: |
| 24 | | (A) The Fund shall pay monthly to: |
| 25 | | (i) the 9-1-1 Authorities that imposed |
| 26 | | surcharges under Section 15.3 of this Act and were |
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| 1 | | required to report to the Illinois Commerce |
| 2 | | Commission under Section 27 of the Wireless |
| 3 | | Emergency Telephone Safety Act on October 1, 2014, |
| 4 | | except a 9-1-1 Authority in a municipality with a |
| 5 | | population in excess of 500,000, an amount equal |
| 6 | | to the average monthly wireline and VoIP surcharge |
| 7 | | revenue attributable to the most recent 12-month |
| 8 | | period reported to the Department under that |
| 9 | | Section for the October 1, 2014 filing, subject to |
| 10 | | the power of the Department to investigate the |
| 11 | | amount reported and adjust the number by order |
| 12 | | under Article X of the Public Utilities Act, so |
| 13 | | that the monthly amount paid under this item |
| 14 | | accurately reflects one-twelfth of the aggregate |
| 15 | | wireline and VoIP surcharge revenue properly |
| 16 | | attributable to the most recent 12-month period |
| 17 | | reported to the Commission; or |
| 18 | | (ii) county qualified governmental entities |
| 19 | | that did not impose a surcharge under Section 15.3 |
| 20 | | as of December 31, 2015, and counties that did not |
| 21 | | impose a surcharge as of June 30, 2015, an amount |
| 22 | | equivalent to their population multiplied by .37 |
| 23 | | multiplied by the rate of $0.69; counties that are |
| 24 | | not county qualified governmental entities and |
| 25 | | that did not impose a surcharge as of December 31, |
| 26 | | 2015, shall not begin to receive the payment |
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| 1 | | provided for in this subsection until E9-1-1 and |
| 2 | | wireless E9-1-1 services are provided within their |
| 3 | | counties; or |
| 4 | | (iii) counties without 9-1-1 service that had |
| 5 | | a surcharge in place by December 31, 2015, an |
| 6 | | amount equivalent to their population multiplied |
| 7 | | by .37 multiplied by their surcharge rate as |
| 8 | | established by the referendum. |
| 9 | | (B) All 9-1-1 network costs for systems outside of |
| 10 | | municipalities with a population of at least 500,000 |
| 11 | | shall be paid by the Department directly to the |
| 12 | | vendors. |
| 13 | | (C) All expenses incurred by the Administrator and |
| 14 | | the Statewide 9-1-1 Advisory Board and costs |
| 15 | | associated with procurement under Section 15.6b |
| 16 | | including requests for information and requests for |
| 17 | | proposals. |
| 18 | | (D) Funds may be held in reserve by the Statewide |
| 19 | | 9-1-1 Advisory Board and disbursed by the Department |
| 20 | | for grants under Section 15.4b of this Act and for |
| 21 | | NG9-1-1 expenses up to $12.5 million per year in State |
| 22 | | fiscal years 2016 and 2017; up to $20 million in State |
| 23 | | fiscal year 2018; up to $20.9 million in State fiscal |
| 24 | | year 2019; up to $15.3 million in State fiscal year |
| 25 | | 2020; up to $16.2 million in State fiscal year 2021; up |
| 26 | | to $23.1 million in State fiscal year 2022; and up to |
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| 1 | | $17.0 million per year for State fiscal year 2023 and |
| 2 | | each year thereafter. The amount held in reserve in |
| 3 | | State fiscal years 2018 and 2019 shall not be less than |
| 4 | | $6.5 million. Disbursements under this subparagraph |
| 5 | | (D) shall be prioritized as follows: (i) consolidation |
| 6 | | grants prioritized under subsection (a) of Section |
| 7 | | 15.4b of this Act; (ii) NG9-1-1 expenses; and (iii) |
| 8 | | consolidation grants under Section 15.4b of this Act |
| 9 | | for consolidation expenses incurred between January 1, |
| 10 | | 2010, and January 1, 2016. |
| 11 | | (E) All remaining funds per remit month shall be |
| 12 | | used to make monthly proportional grants to the |
| 13 | | appropriate 9-1-1 Authority currently taking wireless |
| 14 | | 9-1-1 based upon the United States Postal Zip Code of |
| 15 | | the billing addresses of subscribers of wireless |
| 16 | | carriers. |
| 17 | | (c) The moneys deposited into the Statewide 9-1-1 Fund |
| 18 | | under this Section shall not be subject to administrative |
| 19 | | charges or chargebacks unless otherwise authorized by this |
| 20 | | Act. |
| 21 | | (d) Whenever two or more 9-1-1 Authorities consolidate, |
| 22 | | the resulting Joint Emergency Telephone System Board shall be |
| 23 | | entitled to the monthly payments that had theretofore been |
| 24 | | made to each consolidating 9-1-1 Authority. Any reserves held |
| 25 | | by any consolidating 9-1-1 Authority shall be transferred to |
| 26 | | the resulting Joint Emergency Telephone System Board. Whenever |
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| 1 | | a county that has no 9-1-1 service as of January 1, 2016 enters |
| 2 | | into an agreement to consolidate to create or join a Joint |
| 3 | | Emergency Telephone System Board, the Joint Emergency |
| 4 | | Telephone System Board shall be entitled to the monthly |
| 5 | | payments that would have otherwise been paid to the county if |
| 6 | | it had provided 9-1-1 service.
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| 7 | | (e) Absent an enacted appropriation in any State fiscal |
| 8 | | year, this subsection shall constitute a continuing |
| 9 | | appropriation to the Department of all amounts necessary for |
| 10 | | the purpose of making distributions as provided in subsection |
| 11 | | (b). If an appropriation to the Department of the amounts set |
| 12 | | forth in subsection (b) is enacted on or after July 1 of any |
| 13 | | calendar year, then the continuing appropriation shall |
| 14 | | discontinue for that State fiscal year, and the enacted |
| 15 | | appropriation shall supersede. |
| 16 | | (Source: P.A. 100-20, eff. 7-1-17; 101-639, eff. 6-12-20.)
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| 17 | | Section 20. The Illinois Gambling Act is amended by |
| 18 | | changing Sections 12 and 13 as follows:
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| 19 | | (230 ILCS 10/12) (from Ch. 120, par. 2412)
|
| 20 | | Sec. 12. Admission tax; fees.
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| 21 | | (a) A tax is hereby imposed upon admissions to riverboat |
| 22 | | and casino gambling facilities operated by
licensed owners |
| 23 | | authorized pursuant to this Act. Until July 1, 2002, the
rate |
| 24 | | is $2 per person admitted. From July 1, 2002 until
July 1, |
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| 1 | | 2003, the rate is $3 per person admitted.
From July 1, 2003 |
| 2 | | until August 23, 2005 (the effective date of Public Act |
| 3 | | 94-673), for a licensee that admitted 1,000,000 persons or
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| 4 | | fewer in the previous calendar year, the rate is $3 per person |
| 5 | | admitted; for a
licensee that admitted more than 1,000,000 but |
| 6 | | no more than 2,300,000 persons
in the previous calendar year, |
| 7 | | the rate is $4 per person admitted; and for
a licensee that |
| 8 | | admitted more than 2,300,000 persons in the previous calendar
|
| 9 | | year, the rate is $5 per person admitted.
Beginning on August |
| 10 | | 23, 2005 (the effective date of Public Act 94-673), for a |
| 11 | | licensee that admitted 1,000,000 persons or
fewer in calendar |
| 12 | | year 2004, the rate is $2 per person admitted, and for all |
| 13 | | other
licensees, including licensees that were not conducting |
| 14 | | gambling operations in 2004, the rate is $3 per person |
| 15 | | admitted.
This admission tax is imposed upon the
licensed |
| 16 | | owner conducting gambling.
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| 17 | | (1) The admission tax shall be paid for each |
| 18 | | admission, except that a person who exits a riverboat |
| 19 | | gambling facility and reenters that riverboat gambling |
| 20 | | facility within the same gaming day shall be subject only |
| 21 | | to the initial admission tax.
|
| 22 | | (2) (Blank).
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| 23 | | (3) The riverboat licensee may issue tax-free passes |
| 24 | | to
actual and necessary officials and employees of the |
| 25 | | licensee or other
persons actually working on the |
| 26 | | riverboat.
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| 1 | | (4) The number and issuance of tax-free passes is |
| 2 | | subject to the rules
of the Board, and a list of all |
| 3 | | persons to whom the tax-free passes are
issued shall be |
| 4 | | filed with the Board.
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| 5 | | (a-5) A fee is hereby imposed upon admissions operated by |
| 6 | | licensed
managers on behalf of the State pursuant to Section |
| 7 | | 7.3 at the rates provided
in
this subsection (a-5). For a |
| 8 | | licensee that
admitted 1,000,000 persons or fewer in the |
| 9 | | previous calendar year, the rate is
$3 per person admitted; |
| 10 | | for a licensee that admitted more than 1,000,000 but no
more |
| 11 | | than 2,300,000 persons
in the previous calendar year, the rate |
| 12 | | is $4 per person admitted; and for
a licensee that admitted |
| 13 | | more than 2,300,000 persons in the previous calendar
year, the |
| 14 | | rate is $5 per person admitted.
|
| 15 | | (1) The admission fee shall be paid for each |
| 16 | | admission.
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| 17 | | (2) (Blank).
|
| 18 | | (3) The licensed manager may issue fee-free passes to |
| 19 | | actual and necessary
officials and employees of the |
| 20 | | manager or other persons actually working on the
|
| 21 | | riverboat.
|
| 22 | | (4) The number and issuance of fee-free passes is |
| 23 | | subject to the rules
of the Board, and a list of all |
| 24 | | persons to whom the fee-free passes are
issued shall be |
| 25 | | filed with the Board.
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| 26 | | (b) Except as provided in subsection (b-5), from the tax |
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| 1 | | imposed under subsection (a) and the fee imposed under
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| 2 | | subsection (a-5), a municipality shall receive from the State |
| 3 | | $1 for each
person embarking on a riverboat docked within the |
| 4 | | municipality or entering a casino located within the |
| 5 | | municipality, and a county
shall receive $1 for each person |
| 6 | | entering a casino or embarking on a riverboat docked within |
| 7 | | the
county but outside the boundaries of any municipality. The |
| 8 | | municipality's or
county's share shall be collected by the |
| 9 | | Board on behalf of the State and
remitted quarterly by the |
| 10 | | State, subject to appropriation, to the treasurer of
the unit |
| 11 | | of local government for deposit in the general fund.
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| 12 | | (b-5) From the tax imposed under subsection (a) and the |
| 13 | | fee imposed under subsection (a-5), $1 for each person |
| 14 | | embarking on a riverboat designated in paragraph (4) of |
| 15 | | subsection (e-5) of Section 7 shall be divided as follows: |
| 16 | | $0.70 to the City of Rockford, $0.05 to the City of Loves Park, |
| 17 | | $0.05 to the Village of Machesney Park, and $0.20 to Winnebago |
| 18 | | County. |
| 19 | | The municipality's or county's share shall be collected by |
| 20 | | the Board on behalf of the State and remitted monthly by the |
| 21 | | State, subject to appropriation, to the treasurer of the unit |
| 22 | | of local government for deposit in the general fund. |
| 23 | | (b-10) From the tax imposed under subsection (a) and the |
| 24 | | fee imposed under subsection (a-5), $1 for each person |
| 25 | | embarking on a riverboat or entering a casino designated in |
| 26 | | paragraph (1) of subsection (e-5) of Section 7 shall be |
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| 1 | | divided as follows:
$0.70 to the City of Chicago,
$0.15 to the |
| 2 | | Village of Maywood,
and $0.15 to the Village of Summit. |
| 3 | | The municipality's or county's share shall be collected by |
| 4 | | the Board on behalf of the State and remitted monthly by the |
| 5 | | State, subject to appropriation, to the treasurer of the unit |
| 6 | | of local government for deposit in the general fund. |
| 7 | | (b-15) From the tax imposed under subsection (a) and the |
| 8 | | fee imposed under subsection (a-5), $1 for each person |
| 9 | | embarking on a riverboat or entering a casino designated in |
| 10 | | paragraph (2) of subsection (e-5) of Section 7 shall be |
| 11 | | divided as follows:
$0.70 to the City of Danville and
$0.30 to |
| 12 | | Vermilion County. |
| 13 | | The municipality's or county's share shall be collected by |
| 14 | | the Board on behalf of the State and remitted monthly by the |
| 15 | | State, subject to appropriation, to the treasurer of the unit |
| 16 | | of local government for deposit in the general fund. |
| 17 | | (b-20) Absent an enacted appropriation in any State fiscal |
| 18 | | year, this subsection (b-20) shall constitute a continuing |
| 19 | | appropriation of all amounts necessary for the purpose of |
| 20 | | making distributions to municipalities and counties as |
| 21 | | provided in subsection (b), (b-5), (b-10), and (b-15). If an |
| 22 | | appropriation of the amounts set forth in those subsections is |
| 23 | | enacted on or after July 1 of any calendar year, then the |
| 24 | | continuing appropriation shall discontinue for that State |
| 25 | | fiscal year, and the enacted appropriation shall supersede. |
| 26 | | (c) The licensed owner shall pay the entire admission tax |
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| 1 | | to the Board and
the licensed manager shall pay the entire |
| 2 | | admission fee to the Board.
Such payments shall be made daily. |
| 3 | | Accompanying each payment shall be a
return on forms provided |
| 4 | | by the Board which shall include other
information regarding |
| 5 | | admissions as the Board may require. Failure to
submit either |
| 6 | | the payment or the return within the specified time may
result |
| 7 | | in suspension or revocation of the owners or managers license.
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| 8 | | (c-5) A tax is imposed on admissions to organization |
| 9 | | gaming facilities at the rate of $3 per person admitted by an |
| 10 | | organization gaming licensee. The tax is imposed upon the |
| 11 | | organization gaming licensee. |
| 12 | | (1) The admission tax shall be paid for each |
| 13 | | admission, except that a person who exits an organization |
| 14 | | gaming facility and reenters that organization gaming |
| 15 | | facility within the same gaming day, as the term "gaming |
| 16 | | day" is defined by the Board by rule, shall be subject only |
| 17 | | to the initial admission tax. The Board shall establish, |
| 18 | | by rule, a procedure to determine whether a person |
| 19 | | admitted to an organization gaming facility has paid the |
| 20 | | admission tax. |
| 21 | | (2) An organization gaming licensee may issue tax-free |
| 22 | | passes to actual and necessary officials and employees of |
| 23 | | the licensee and other persons associated with its gaming |
| 24 | | operations. |
| 25 | | (3) The number and issuance of tax-free passes is |
| 26 | | subject to the rules of the Board, and a list of all |
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| 1 | | persons to whom the tax-free passes are issued shall be
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| 2 | | filed with the Board. |
| 3 | | (4) The organization gaming licensee shall pay the |
| 4 | | entire admission tax to the Board. |
| 5 | | Such payments shall be made daily. Accompanying each |
| 6 | | payment shall be a return on forms provided by the Board, which |
| 7 | | shall include other information regarding admission as the |
| 8 | | Board may require. Failure to submit either the payment or the |
| 9 | | return within the specified time may result in suspension or |
| 10 | | revocation of the organization gaming license. |
| 11 | | From the tax imposed under this subsection (c-5), a |
| 12 | | municipality other than the Village of Stickney or the City of |
| 13 | | Collinsville in which an organization gaming facility is |
| 14 | | located, or if the organization gaming facility is not located |
| 15 | | within a municipality, then the county in which the |
| 16 | | organization gaming facility is located, except as otherwise |
| 17 | | provided in this Section, shall receive, subject to |
| 18 | | appropriation, $1 for each person who enters the organization |
| 19 | | gaming facility. For each admission to the organization gaming |
| 20 | | facility in excess of 1,500,000 in a year, from the tax imposed |
| 21 | | under this subsection (c-5), the county in which the |
| 22 | | organization gaming facility is located shall receive, subject |
| 23 | | to appropriation, $0.30, which shall be in addition to any |
| 24 | | other moneys paid to the county under this Section. |
| 25 | | From the tax imposed under this subsection (c-5) on an |
| 26 | | organization gaming facility located in the Village of |
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| 1 | | Stickney, $1 for each person who enters the organization |
| 2 | | gaming facility shall be distributed as follows, subject to |
| 3 | | appropriation: $0.24 to the Village of Stickney, $0.49 to the |
| 4 | | Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the |
| 5 | | Stickney Public Health District, and $0.05 to the City of |
| 6 | | Bridgeview. |
| 7 | | From the tax imposed under this subsection (c-5) on an |
| 8 | | organization gaming facility located in the City of |
| 9 | | Collinsville, the following shall each receive 10 cents for |
| 10 | | each person who enters the organization gaming facility, |
| 11 | | subject to appropriation: the Village of Alorton; the Village |
| 12 | | of Washington Park; State Park Place; the Village of Fairmont |
| 13 | | City; the City of Centreville; the Village of Brooklyn; the |
| 14 | | City of Venice; the City of Madison; the Village of |
| 15 | | Caseyville; and the Village of Pontoon Beach. |
| 16 | | On the 25th day of each month, all amounts remaining after |
| 17 | | payments required under this subsection (c-5) have been made |
| 18 | | shall be transferred into the Capital Projects Fund. |
| 19 | | (d) The Board shall administer and collect the admission |
| 20 | | tax imposed by
this Section, to the extent practicable, in a |
| 21 | | manner consistent with the
provisions of Sections 4, 5, 5a, |
| 22 | | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of |
| 23 | | the Retailers' Occupation Tax Act and
Section 3-7 of the |
| 24 | | Uniform Penalty and Interest Act.
|
| 25 | | (Source: P.A. 101-31, eff. 6-28-19.)
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| 1 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
|
| 2 | | Sec. 13. Wagering tax; rate; distribution.
|
| 3 | | (a) Until January 1, 1998, a tax is imposed on the adjusted |
| 4 | | gross
receipts received from gambling games authorized under |
| 5 | | this Act at the rate of
20%.
|
| 6 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege |
| 7 | | tax is
imposed on persons engaged in the business of |
| 8 | | conducting riverboat gambling
operations, based on the |
| 9 | | adjusted gross receipts received by a licensed owner
from |
| 10 | | gambling games authorized under this Act at the following |
| 11 | | rates:
|
| 12 | | 15% of annual adjusted gross receipts up to and |
| 13 | | including $25,000,000;
|
| 14 | | 20% of annual adjusted gross receipts in excess of |
| 15 | | $25,000,000 but not
exceeding $50,000,000;
|
| 16 | | 25% of annual adjusted gross receipts in excess of |
| 17 | | $50,000,000 but not
exceeding $75,000,000;
|
| 18 | | 30% of annual adjusted gross receipts in excess of |
| 19 | | $75,000,000 but not
exceeding $100,000,000;
|
| 20 | | 35% of annual adjusted gross receipts in excess of |
| 21 | | $100,000,000.
|
| 22 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax |
| 23 | | is imposed on
persons engaged in the business of conducting |
| 24 | | riverboat gambling operations,
other than licensed managers |
| 25 | | conducting riverboat gambling operations on behalf
of the |
| 26 | | State, based on the adjusted gross receipts received by a |
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| 1 | | licensed
owner from gambling games authorized under this Act |
| 2 | | at the following rates:
|
| 3 | | 15% of annual adjusted gross receipts up to and |
| 4 | | including $25,000,000;
|
| 5 | | 22.5% of annual adjusted gross receipts in excess of |
| 6 | | $25,000,000 but not
exceeding $50,000,000;
|
| 7 | | 27.5% of annual adjusted gross receipts in excess of |
| 8 | | $50,000,000 but not
exceeding $75,000,000;
|
| 9 | | 32.5% of annual adjusted gross receipts in excess of |
| 10 | | $75,000,000 but not
exceeding $100,000,000;
|
| 11 | | 37.5% of annual adjusted gross receipts in excess of |
| 12 | | $100,000,000 but not
exceeding $150,000,000;
|
| 13 | | 45% of annual adjusted gross receipts in excess of |
| 14 | | $150,000,000 but not
exceeding $200,000,000;
|
| 15 | | 50% of annual adjusted gross receipts in excess of |
| 16 | | $200,000,000.
|
| 17 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed |
| 18 | | on persons engaged
in the business of conducting riverboat |
| 19 | | gambling operations, other than
licensed managers conducting |
| 20 | | riverboat gambling operations on behalf of the
State, based on |
| 21 | | the adjusted gross receipts received by a licensed owner from
|
| 22 | | gambling games authorized under this Act at the following |
| 23 | | rates:
|
| 24 | | 15% of annual adjusted gross receipts up to and |
| 25 | | including $25,000,000;
|
| 26 | | 27.5% of annual adjusted gross receipts in excess of |
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| 1 | | $25,000,000 but not
exceeding $37,500,000;
|
| 2 | | 32.5% of annual adjusted gross receipts in excess of |
| 3 | | $37,500,000 but not
exceeding $50,000,000;
|
| 4 | | 37.5% of annual adjusted gross receipts in excess of |
| 5 | | $50,000,000 but not
exceeding $75,000,000;
|
| 6 | | 45% of annual adjusted gross receipts in excess of |
| 7 | | $75,000,000 but not
exceeding $100,000,000;
|
| 8 | | 50% of annual adjusted gross receipts in excess of |
| 9 | | $100,000,000 but not
exceeding $250,000,000;
|
| 10 | | 70% of annual adjusted gross receipts in excess of |
| 11 | | $250,000,000.
|
| 12 | | An amount equal to the amount of wagering taxes collected |
| 13 | | under this
subsection (a-3) that are in addition to the amount |
| 14 | | of wagering taxes that
would have been collected if the |
| 15 | | wagering tax rates under subsection (a-2)
were in effect shall |
| 16 | | be paid into the Common School Fund.
|
| 17 | | The privilege tax imposed under this subsection (a-3) |
| 18 | | shall no longer be
imposed beginning on the earlier of (i) July |
| 19 | | 1, 2005; (ii) the first date
after June 20, 2003 that riverboat |
| 20 | | gambling operations are conducted
pursuant to a dormant |
| 21 | | license; or (iii) the first day that riverboat gambling
|
| 22 | | operations are conducted under the authority of an owners |
| 23 | | license that is in
addition to the 10 owners licenses |
| 24 | | initially authorized under this Act.
For the purposes of this |
| 25 | | subsection (a-3), the term "dormant license"
means an owners |
| 26 | | license that is authorized by this Act under which no
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| 1 | | riverboat gambling operations are being conducted on June 20, |
| 2 | | 2003.
|
| 3 | | (a-4) Beginning on the first day on which the tax imposed |
| 4 | | under
subsection (a-3) is no longer imposed and ending upon |
| 5 | | the imposition of the privilege tax under subsection (a-5) of |
| 6 | | this Section, a privilege tax is imposed on persons
engaged in |
| 7 | | the business of conducting gambling operations, other
than |
| 8 | | licensed managers conducting riverboat gambling operations on |
| 9 | | behalf of
the State, based on the adjusted gross receipts |
| 10 | | received by a licensed owner
from gambling games authorized |
| 11 | | under this Act at the following rates:
|
| 12 | | 15% of annual adjusted gross receipts up to and |
| 13 | | including $25,000,000;
|
| 14 | | 22.5% of annual adjusted gross receipts in excess of |
| 15 | | $25,000,000 but not
exceeding $50,000,000;
|
| 16 | | 27.5% of annual adjusted gross receipts in excess of |
| 17 | | $50,000,000 but not
exceeding $75,000,000;
|
| 18 | | 32.5% of annual adjusted gross receipts in excess of |
| 19 | | $75,000,000 but not
exceeding $100,000,000;
|
| 20 | | 37.5% of annual adjusted gross receipts in excess of |
| 21 | | $100,000,000 but not
exceeding $150,000,000;
|
| 22 | | 45% of annual adjusted gross receipts in excess of |
| 23 | | $150,000,000 but not
exceeding $200,000,000;
|
| 24 | | 50% of annual adjusted gross receipts in excess of |
| 25 | | $200,000,000.
|
| 26 | | For the imposition of the privilege tax in this subsection |
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| 1 | | (a-4), amounts paid pursuant to item (1) of subsection (b) of |
| 2 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
| 3 | | be included in the determination of adjusted gross receipts. |
| 4 | | (a-5)(1) Beginning on July 1, 2020, a privilege tax is |
| 5 | | imposed on persons engaged in the business of conducting |
| 6 | | gambling operations, other than the owners licensee under |
| 7 | | paragraph (1) of subsection (e-5) of Section 7 and licensed |
| 8 | | managers conducting riverboat gambling operations on behalf of |
| 9 | | the State, based on the adjusted gross receipts received by |
| 10 | | such licensee from the gambling games authorized under this |
| 11 | | Act. The privilege tax for all gambling games other than table |
| 12 | | games, including, but not limited to, slot machines, video |
| 13 | | game of chance gambling, and electronic gambling games shall |
| 14 | | be at the following rates: |
| 15 | | 15% of annual adjusted gross receipts up to and |
| 16 | | including $25,000,000; |
| 17 | | 22.5% of annual adjusted gross receipts in excess of |
| 18 | | $25,000,000 but not exceeding $50,000,000; |
| 19 | | 27.5% of annual adjusted gross receipts in excess of |
| 20 | | $50,000,000 but not exceeding $75,000,000; |
| 21 | | 32.5% of annual adjusted gross receipts in excess of |
| 22 | | $75,000,000 but not exceeding $100,000,000; |
| 23 | | 37.5% of annual adjusted gross receipts in excess of |
| 24 | | $100,000,000 but not exceeding $150,000,000; |
| 25 | | 45% of annual adjusted gross receipts in excess of |
| 26 | | $150,000,000 but not exceeding $200,000,000; |
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| 1 | | 50% of annual adjusted gross receipts in excess of |
| 2 | | $200,000,000. |
| 3 | | The privilege tax for table games shall be at the |
| 4 | | following rates: |
| 5 | | 15% of annual adjusted gross receipts up to and |
| 6 | | including $25,000,000; |
| 7 | | 20% of annual adjusted gross receipts in excess of |
| 8 | | $25,000,000. |
| 9 | | For the imposition of the privilege tax in this subsection |
| 10 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of |
| 11 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
| 12 | | be included in the determination of adjusted gross receipts. |
| 13 | | (2) Beginning on the first day that an owners licensee |
| 14 | | under paragraph (1) of subsection (e-5) of Section 7 conducts |
| 15 | | gambling operations, either in a temporary facility or a |
| 16 | | permanent facility, a privilege tax is imposed on persons |
| 17 | | engaged in the business of conducting gambling operations |
| 18 | | under paragraph (1) of subsection (e-5) of Section 7, other |
| 19 | | than licensed managers conducting riverboat gambling |
| 20 | | operations on behalf of the State, based on the adjusted gross |
| 21 | | receipts received by such licensee from the gambling games |
| 22 | | authorized under this Act. The privilege tax for all gambling |
| 23 | | games other than table games, including, but not limited to, |
| 24 | | slot machines, video game of chance gambling, and electronic |
| 25 | | gambling games shall be at the following rates: |
| 26 | | 12% of annual adjusted gross receipts up to and
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| 1 | | including $25,000,000 to the State and 10.5% of annual |
| 2 | | adjusted gross receipts up to and including $25,000,000 to |
| 3 | | the City of Chicago; |
| 4 | | 16% of annual adjusted gross receipts in excess of
|
| 5 | | $25,000,000 but not exceeding $50,000,000 to the State and |
| 6 | | 14% of annual adjusted gross receipts in excess of |
| 7 | | $25,000,000 but not exceeding $50,000,000 to the City of |
| 8 | | Chicago; |
| 9 | | 20.1% of annual adjusted gross receipts in excess of
|
| 10 | | $50,000,000 but not exceeding $75,000,000 to the State and |
| 11 | | 17.4% of annual adjusted gross receipts in excess of |
| 12 | | $50,000,000 but not exceeding $75,000,000 to the City of |
| 13 | | Chicago; |
| 14 | | 21.4% of annual adjusted gross receipts in excess of
|
| 15 | | $75,000,000 but not exceeding $100,000,000 to the State |
| 16 | | and 18.6% of annual adjusted gross receipts in excess of |
| 17 | | $75,000,000 but not exceeding $100,000,000 to the City of |
| 18 | | Chicago; |
| 19 | | 22.7% of annual adjusted gross receipts in excess of
|
| 20 | | $100,000,000 but not exceeding $150,000,000 to the State |
| 21 | | and 19.8% of annual adjusted gross receipts in excess of |
| 22 | | $100,000,000 but not exceeding $150,000,000 to the City of |
| 23 | | Chicago; |
| 24 | | 24.1% of annual adjusted gross receipts in excess of
|
| 25 | | $150,000,000 but not exceeding $225,000,000 to the State |
| 26 | | and 20.9% of annual adjusted gross receipts in excess of |
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| 1 | | $150,000,000 but not exceeding $225,000,000 to the City of |
| 2 | | Chicago; |
| 3 | | 26.8% of annual adjusted gross receipts in excess of
|
| 4 | | $225,000,000 but not exceeding $1,000,000,000 to the State |
| 5 | | and 23.2% of annual adjusted gross receipts in excess of |
| 6 | | $225,000,000 but not exceeding $1,000,000,000 to the City |
| 7 | | of Chicago; |
| 8 | | 40% of annual adjusted gross receipts in excess of |
| 9 | | $1,000,000,000 to the State and 34.7% of annual gross |
| 10 | | receipts in excess of $1,000,000,000 to the City of |
| 11 | | Chicago. |
| 12 | | The privilege tax for table games shall be at the |
| 13 | | following rates: |
| 14 | | 8.1% of annual adjusted gross receipts up to and |
| 15 | | including $25,000,000 to the State and 6.9% of annual |
| 16 | | adjusted gross receipts up to and including $25,000,000 to |
| 17 | | the City of Chicago; |
| 18 | | 10.7% of annual adjusted gross receipts in excess of |
| 19 | | $25,000,000 but not exceeding $75,000,000 to the State and |
| 20 | | 9.3% of annual adjusted gross receipts in excess of |
| 21 | | $25,000,000 but not exceeding $75,000,000 to the City of |
| 22 | | Chicago; |
| 23 | | 11.2% of annual adjusted gross receipts in excess of |
| 24 | | $75,000,000 but not exceeding $175,000,000 to the State |
| 25 | | and 9.8% of annual adjusted gross receipts in excess of |
| 26 | | $75,000,000 but not exceeding $175,000,000 to the City of |
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| 1 | | Chicago; |
| 2 | | 13.5% of annual adjusted gross receipts in excess of |
| 3 | | $175,000,000 but not exceeding $225,000,000 to the State |
| 4 | | and 11.5% of annual adjusted gross receipts in excess of |
| 5 | | $175,000,000 but not exceeding $225,000,000 to the City of |
| 6 | | Chicago; |
| 7 | | 15.1% of annual adjusted gross receipts in excess of |
| 8 | | $225,000,000 but not exceeding $275,000,000 to the State |
| 9 | | and 12.9% of annual adjusted gross receipts in excess of |
| 10 | | $225,000,000 but not exceeding $275,000,000 to the City of |
| 11 | | Chicago; |
| 12 | | 16.2% of annual adjusted gross receipts in excess of |
| 13 | | $275,000,000 but not exceeding $375,000,000 to the State |
| 14 | | and 13.8% of annual adjusted gross receipts in excess of |
| 15 | | $275,000,000 but not exceeding $375,000,000 to the City of |
| 16 | | Chicago; |
| 17 | | 18.9% of annual adjusted gross receipts in excess of |
| 18 | | $375,000,000 to the State and 16.1% of annual gross |
| 19 | | receipts in excess of $375,000,000 to the City of Chicago. |
| 20 | | For the imposition of the privilege tax in this subsection |
| 21 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of |
| 22 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
| 23 | | be included in the determination of adjusted gross receipts. |
| 24 | | Notwithstanding the provisions of this subsection (a-5), |
| 25 | | for the first 10 years that the privilege tax is imposed under |
| 26 | | this subsection (a-5), the privilege tax shall be imposed on |
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| 1 | | the modified annual adjusted gross receipts of a riverboat or |
| 2 | | casino conducting gambling operations in the City of East St. |
| 3 | | Louis, unless: |
| 4 | | (1) the riverboat or casino fails to employ at least |
| 5 | | 450 people; |
| 6 | | (2) the riverboat or casino fails to maintain |
| 7 | | operations in a manner consistent with this Act or is not a |
| 8 | | viable riverboat or casino subject to the approval of the |
| 9 | | Board; or |
| 10 | | (3) the owners licensee is not an entity in which |
| 11 | | employees participate in an employee stock ownership plan. |
| 12 | | As used in this subsection (a-5), "modified annual |
| 13 | | adjusted gross receipts" means: |
| 14 | | (A) for calendar year 2020, the annual adjusted gross |
| 15 | | receipts for the current year minus the difference between |
| 16 | | an amount equal to the average annual adjusted gross |
| 17 | | receipts from a riverboat or casino conducting gambling |
| 18 | | operations in the City of East St. Louis for 2014, 2015, |
| 19 | | 2016, 2017, and 2018 and the annual adjusted gross |
| 20 | | receipts for 2018; |
| 21 | | (B) for calendar year 2021, the annual adjusted gross |
| 22 | | receipts for the current year minus the difference between |
| 23 | | an amount equal to the average annual adjusted gross |
| 24 | | receipts from a riverboat or casino conducting gambling |
| 25 | | operations in the City of East St. Louis for 2014, 2015, |
| 26 | | 2016, 2017, and 2018 and the annual adjusted gross |
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| 1 | | receipts for 2019; and |
| 2 | | (C) for calendar years 2022 through 2029, the annual |
| 3 | | adjusted gross receipts for the current year minus the |
| 4 | | difference between an amount equal to the average annual |
| 5 | | adjusted gross receipts from a riverboat or casino |
| 6 | | conducting gambling operations in the City of East St. |
| 7 | | Louis for 3 years preceding the current year and the |
| 8 | | annual adjusted gross receipts for the immediately |
| 9 | | preceding year. |
| 10 | | (a-6) From June 28, 2019 (the effective date of Public Act |
| 11 | | 101-31) until June 30, 2023, an owners licensee that conducted |
| 12 | | gambling operations prior to January 1, 2011 shall receive a |
| 13 | | dollar-for-dollar credit against the tax imposed under this |
| 14 | | Section for any renovation or construction costs paid by the |
| 15 | | owners licensee, but in no event shall the credit exceed |
| 16 | | $2,000,000. |
| 17 | | Additionally, from June 28, 2019 (the effective date of |
| 18 | | Public Act 101-31) until December 31, 2022, an owners licensee |
| 19 | | that (i) is located within 15 miles of the Missouri border, and |
| 20 | | (ii) has at least 3 riverboats, casinos, or their equivalent |
| 21 | | within a 45-mile radius, may be authorized to relocate to a new |
| 22 | | location with the approval of both the unit of local |
| 23 | | government designated as the home dock and the Board, so long |
| 24 | | as the new location is within the same unit of local government |
| 25 | | and no more than 3 miles away from its original location. Such |
| 26 | | owners licensee shall receive a credit against the tax imposed |
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| 1 | | under this Section equal to 8% of the total project costs, as |
| 2 | | approved by the Board, for any renovation or construction |
| 3 | | costs paid by the owners licensee for the construction of the |
| 4 | | new facility, provided that the new facility is operational by |
| 5 | | July 1, 2022. In determining whether or not to approve a |
| 6 | | relocation, the Board must consider the extent to which the |
| 7 | | relocation will diminish the gaming revenues received by other |
| 8 | | Illinois gaming facilities. |
| 9 | | (a-7) Beginning in the initial adjustment year and through |
| 10 | | the final adjustment year, if the total obligation imposed |
| 11 | | pursuant to either subsection (a-5) or (a-6) will result in an |
| 12 | | owners licensee receiving less after-tax adjusted gross |
| 13 | | receipts than it received in calendar year 2018, then the |
| 14 | | total amount of privilege taxes that the owners licensee is |
| 15 | | required to pay for that calendar year shall be reduced to the |
| 16 | | extent necessary so that the after-tax adjusted gross receipts |
| 17 | | in that calendar year equals the after-tax adjusted gross |
| 18 | | receipts in calendar year 2018, but the privilege tax |
| 19 | | reduction shall not exceed the annual adjustment cap. If |
| 20 | | pursuant to this subsection (a-7), the total obligation |
| 21 | | imposed pursuant to either subsection (a-5) or (a-6) shall be |
| 22 | | reduced, then the owners licensee shall not receive a refund |
| 23 | | from the State at the end of the subject calendar year but |
| 24 | | instead shall be able to apply that amount as a credit against |
| 25 | | any payments it owes to the State in the following calendar |
| 26 | | year to satisfy its total obligation under either subsection |
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| 1 | | (a-5) or (a-6). The credit for the final adjustment year shall |
| 2 | | occur in the calendar year following the final adjustment |
| 3 | | year. |
| 4 | | If an owners licensee that conducted gambling operations |
| 5 | | prior to January 1, 2019 expands its riverboat or casino, |
| 6 | | including, but not limited to, with respect to its gaming |
| 7 | | floor, additional non-gaming amenities such as restaurants, |
| 8 | | bars, and hotels and other additional facilities, and incurs |
| 9 | | construction and other costs related to such expansion from |
| 10 | | June 28, 2019 (the effective date of Public Act 101-31) until |
| 11 | | June 28, 2024 (the 5th anniversary of the effective date of |
| 12 | | Public Act 101-31), then for each $15,000,000 spent for any |
| 13 | | such construction or other costs related to expansion paid by |
| 14 | | the owners licensee, the final adjustment year shall be |
| 15 | | extended by one year and the annual adjustment cap shall |
| 16 | | increase by 0.2% of adjusted gross receipts during each |
| 17 | | calendar year until and including the final adjustment year. |
| 18 | | No further modifications to the final adjustment year or |
| 19 | | annual adjustment cap shall be made after $75,000,000 is |
| 20 | | incurred in construction or other costs related to expansion |
| 21 | | so that the final adjustment year shall not extend beyond the |
| 22 | | 9th calendar year after the initial adjustment year, not |
| 23 | | including the initial adjustment year, and the annual |
| 24 | | adjustment cap shall not exceed 4% of adjusted gross receipts |
| 25 | | in a particular calendar year. Construction and other costs |
| 26 | | related to expansion shall include all project related costs, |
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| 1 | | including, but not limited to, all hard and soft costs, |
| 2 | | financing costs, on or off-site ground, road or utility work, |
| 3 | | cost of gaming equipment and all other personal property, |
| 4 | | initial fees assessed for each incremental gaming position, |
| 5 | | and the cost of incremental land acquired for such expansion. |
| 6 | | Soft costs shall include, but not be limited to, legal fees, |
| 7 | | architect, engineering and design costs, other consultant |
| 8 | | costs, insurance cost, permitting costs, and pre-opening costs |
| 9 | | related to the expansion, including, but not limited to, any |
| 10 | | of the following: marketing, real estate taxes, personnel, |
| 11 | | training, travel and out-of-pocket expenses, supply, |
| 12 | | inventory, and other costs, and any other project related soft |
| 13 | | costs. |
| 14 | | To be eligible for the tax credits in subsection (a-6), |
| 15 | | all construction contracts shall include a requirement that |
| 16 | | the contractor enter into a project labor agreement with the |
| 17 | | building and construction trades council with geographic |
| 18 | | jurisdiction of the location of the proposed gaming facility. |
| 19 | | Notwithstanding any other provision of this subsection |
| 20 | | (a-7), this subsection (a-7) does not apply to an owners |
| 21 | | licensee unless such owners licensee spends at least |
| 22 | | $15,000,000 on construction and other costs related to its |
| 23 | | expansion, excluding the initial fees assessed for each |
| 24 | | incremental gaming position. |
| 25 | | This subsection (a-7) does not apply to owners licensees
|
| 26 | | authorized pursuant to subsection (e-5) of Section 7 of this
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| 1 | | Act. |
| 2 | | For purposes of this subsection (a-7): |
| 3 | | "Building and construction trades council" means any |
| 4 | | organization representing multiple construction entities that |
| 5 | | are monitoring or attentive to compliance with public or |
| 6 | | workers' safety laws, wage and hour requirements, or other |
| 7 | | statutory requirements or that are making or maintaining |
| 8 | | collective bargaining agreements. |
| 9 | | "Initial adjustment year" means the year commencing on |
| 10 | | January 1 of the calendar year immediately following the |
| 11 | | earlier of the following: |
| 12 | | (1) the commencement of gambling operations, either in |
| 13 | | a temporary or permanent facility, with respect to the |
| 14 | | owners license authorized under paragraph (1) of |
| 15 | | subsection (e-5) of Section 7 of this Act; or |
| 16 | | (2) June 28, 2021 (24 months after the effective date |
| 17 | | of Public Act 101-31); |
| 18 | | provided the initial adjustment year shall not commence |
| 19 | | earlier than June 28, 2020 (12 months after the effective date |
| 20 | | of Public Act 101-31). |
| 21 | | "Final adjustment year" means the 2nd calendar year after |
| 22 | | the initial adjustment year, not including the initial |
| 23 | | adjustment year, and as may be extended further as described |
| 24 | | in this subsection (a-7). |
| 25 | | "Annual adjustment cap" means 3% of adjusted gross |
| 26 | | receipts in a particular calendar year, and as may be |
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| 1 | | increased further as otherwise described in this subsection |
| 2 | | (a-7). |
| 3 | | (a-8) Riverboat gambling operations conducted by a |
| 4 | | licensed manager on
behalf of the State are not subject to the |
| 5 | | tax imposed under this Section.
|
| 6 | | (a-9) Beginning on January 1, 2020, the calculation of |
| 7 | | gross receipts or adjusted gross receipts, for the purposes of |
| 8 | | this Section, for a riverboat, a casino, or an organization |
| 9 | | gaming facility shall not include the dollar amount of |
| 10 | | non-cashable vouchers, coupons, and electronic promotions |
| 11 | | redeemed by wagerers upon the riverboat, in the casino, or in |
| 12 | | the organization gaming facility up to and including an amount |
| 13 | | not to exceed 20% of a riverboat's, a casino's, or an |
| 14 | | organization gaming facility's adjusted gross receipts. |
| 15 | | The Illinois Gaming Board shall submit to the General |
| 16 | | Assembly a comprehensive report no later than March 31, 2023 |
| 17 | | detailing, at a minimum, the effect of removing non-cashable |
| 18 | | vouchers, coupons, and electronic promotions from this |
| 19 | | calculation on net gaming revenues to the State in calendar |
| 20 | | years 2020 through 2022, the increase or reduction in wagerers |
| 21 | | as a result of removing non-cashable vouchers, coupons, and |
| 22 | | electronic promotions from this calculation, the effect of the |
| 23 | | tax rates in subsection (a-5) on net gaming revenues to this |
| 24 | | State, and proposed modifications to the calculation. |
| 25 | | (a-10) The taxes imposed by this Section shall be paid by |
| 26 | | the licensed
owner or the organization gaming licensee to the |
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| 1 | | Board not later than 5:00 o'clock p.m. of the day after the day
|
| 2 | | when the wagers were made.
|
| 3 | | (a-15) If the privilege tax imposed under subsection (a-3) |
| 4 | | is no longer imposed pursuant to item (i) of the last paragraph |
| 5 | | of subsection (a-3), then by June 15 of each year, each owners |
| 6 | | licensee, other than an owners licensee that admitted |
| 7 | | 1,000,000 persons or
fewer in calendar year 2004, must, in |
| 8 | | addition to the payment of all amounts otherwise due under |
| 9 | | this Section, pay to the Board a reconciliation payment in the |
| 10 | | amount, if any, by which the licensed owner's base amount |
| 11 | | exceeds the amount of net privilege tax paid by the licensed |
| 12 | | owner to the Board in the then current State fiscal year. A |
| 13 | | licensed owner's net privilege tax obligation due for the |
| 14 | | balance of the State fiscal year shall be reduced up to the |
| 15 | | total of the amount paid by the licensed owner in its June 15 |
| 16 | | reconciliation payment. The obligation imposed by this |
| 17 | | subsection (a-15) is binding on any person, firm, corporation, |
| 18 | | or other entity that acquires an ownership interest in any |
| 19 | | such owners license. The obligation imposed under this |
| 20 | | subsection (a-15) terminates on the earliest of: (i) July 1, |
| 21 | | 2007, (ii) the first day after the effective date of this |
| 22 | | amendatory Act of the 94th General Assembly that riverboat |
| 23 | | gambling operations are conducted pursuant to a dormant |
| 24 | | license, (iii) the first day that riverboat gambling |
| 25 | | operations are conducted under the authority of an owners |
| 26 | | license that is in addition to the 10 owners licenses |
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| 1 | | initially authorized under this Act, or (iv) the first day |
| 2 | | that a licensee under the Illinois Horse Racing Act of 1975 |
| 3 | | conducts gaming operations with slot machines or other |
| 4 | | electronic gaming devices. The Board must reduce the |
| 5 | | obligation imposed under this subsection (a-15) by an amount |
| 6 | | the Board deems reasonable for any of the following reasons: |
| 7 | | (A) an act or acts of God, (B) an act of bioterrorism or |
| 8 | | terrorism or a bioterrorism or terrorism threat that was |
| 9 | | investigated by a law enforcement agency, or (C) a condition |
| 10 | | beyond the control of the owners licensee that does not result |
| 11 | | from any act or omission by the owners licensee or any of its |
| 12 | | agents and that poses a hazardous threat to the health and |
| 13 | | safety of patrons. If an owners licensee pays an amount in |
| 14 | | excess of its liability under this Section, the Board shall |
| 15 | | apply the overpayment to future payments required under this |
| 16 | | Section. |
| 17 | | For purposes of this subsection (a-15): |
| 18 | | "Act of God" means an incident caused by the operation of |
| 19 | | an extraordinary force that cannot be foreseen, that cannot be |
| 20 | | avoided by the exercise of due care, and for which no person |
| 21 | | can be held liable.
|
| 22 | | "Base amount" means the following: |
| 23 | | For a riverboat in Alton, $31,000,000.
|
| 24 | | For a riverboat in East Peoria, $43,000,000.
|
| 25 | | For the Empress riverboat in Joliet, $86,000,000.
|
| 26 | | For a riverboat in Metropolis, $45,000,000.
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| 1 | | For the Harrah's riverboat in Joliet, $114,000,000.
|
| 2 | | For a riverboat in Aurora, $86,000,000.
|
| 3 | | For a riverboat in East St. Louis, $48,500,000.
|
| 4 | | For a riverboat in Elgin, $198,000,000.
|
| 5 | | "Dormant license" has the meaning ascribed to it in |
| 6 | | subsection (a-3).
|
| 7 | | "Net privilege tax" means all privilege taxes paid by a |
| 8 | | licensed owner to the Board under this Section, less all |
| 9 | | payments made from the State Gaming Fund pursuant to |
| 10 | | subsection (b) of this Section. |
| 11 | | The changes made to this subsection (a-15) by Public Act |
| 12 | | 94-839 are intended to restate and clarify the intent of |
| 13 | | Public Act 94-673 with respect to the amount of the payments |
| 14 | | required to be made under this subsection by an owners |
| 15 | | licensee to the Board.
|
| 16 | | (b) From the tax revenue from riverboat or casino gambling
|
| 17 | | deposited in the State Gaming Fund under this Section, an |
| 18 | | amount equal to 5% of
adjusted gross receipts generated by a |
| 19 | | riverboat or a casino, other than a riverboat or casino |
| 20 | | designated in paragraph (1), (3), or (4) of subsection (e-5) |
| 21 | | of Section 7, shall be paid monthly, subject
to appropriation |
| 22 | | by the General Assembly, to the unit of local government in |
| 23 | | which the casino is located or that
is designated as the home |
| 24 | | dock of the riverboat. Notwithstanding anything to the |
| 25 | | contrary, beginning on the first day that an owners licensee |
| 26 | | under paragraph (1), (2), (3), (4), (5), or (6) of subsection |
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| 1 | | (e-5) of Section 7 conducts gambling operations, either in a |
| 2 | | temporary facility or a permanent facility, and for 2 years |
| 3 | | thereafter, a unit of local government designated as the home |
| 4 | | dock of a riverboat whose license was issued before January 1, |
| 5 | | 2019, other than a riverboat conducting gambling operations in |
| 6 | | the City of East St. Louis, shall not receive less under this |
| 7 | | subsection (b) than the amount the unit of local government |
| 8 | | received under this subsection (b) in calendar year 2018. |
| 9 | | Notwithstanding anything to the contrary and because the City |
| 10 | | of East St. Louis is a financially distressed city, beginning |
| 11 | | on the first day that an owners licensee under paragraph (1), |
| 12 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 |
| 13 | | conducts gambling operations, either in a temporary facility |
| 14 | | or a permanent facility, and for 10 years thereafter, a unit of |
| 15 | | local government designated as the home dock of a riverboat |
| 16 | | conducting gambling operations in the City of East St. Louis |
| 17 | | shall not receive less under this subsection (b) than the |
| 18 | | amount the unit of local government received under this |
| 19 | | subsection (b) in calendar year 2018. |
| 20 | | From the tax revenue
deposited in the State Gaming Fund |
| 21 | | pursuant to riverboat or casino gambling operations
conducted |
| 22 | | by a licensed manager on behalf of the State, an amount equal |
| 23 | | to 5%
of adjusted gross receipts generated pursuant to those |
| 24 | | riverboat or casino gambling
operations shall be paid monthly,
|
| 25 | | subject to appropriation by the General Assembly, to the unit |
| 26 | | of local
government that is designated as the home dock of the |
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| 1 | | riverboat upon which
those riverboat gambling operations are |
| 2 | | conducted or in which the casino is located. |
| 3 | | From the tax revenue from riverboat or casino gambling |
| 4 | | deposited in the State Gaming Fund under this Section, an |
| 5 | | amount equal to 5% of the adjusted gross receipts generated by |
| 6 | | a riverboat designated in paragraph (3) of subsection (e-5) of |
| 7 | | Section 7 shall be divided and remitted monthly, subject to |
| 8 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, |
| 9 | | 15% to North Chicago, and 5% to Lake County. |
| 10 | | From the tax revenue from riverboat or casino gambling |
| 11 | | deposited in the State Gaming Fund under this Section, an |
| 12 | | amount equal to 5% of the adjusted gross receipts generated by |
| 13 | | a riverboat designated in paragraph (4) of subsection (e-5) of |
| 14 | | Section 7 shall be remitted monthly, subject to appropriation, |
| 15 | | as follows: 70% to the City of Rockford, 5% to the City of |
| 16 | | Loves Park, 5% to the Village of Machesney, and 20% to |
| 17 | | Winnebago County. |
| 18 | | From the tax revenue from riverboat or casino gambling |
| 19 | | deposited in the State Gaming Fund under this Section, an |
| 20 | | amount equal to 5% of the adjusted gross receipts generated by |
| 21 | | a riverboat designated in paragraph (5) of subsection (e-5) of |
| 22 | | Section 7 shall be remitted monthly, subject to appropriation, |
| 23 | | as follows: 2% to the unit of local government in which the |
| 24 | | riverboat or casino is located, and 3% shall be distributed: |
| 25 | | (A) in accordance with a regional capital development plan |
| 26 | | entered into by the following communities: Village of Beecher, |
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| 1 | | City of Blue Island, Village of Burnham, City of Calumet City, |
| 2 | | Village of Calumet Park, City of Chicago Heights, City of |
| 3 | | Country Club Hills, Village of Crestwood, Village of Crete, |
| 4 | | Village of Dixmoor, Village of Dolton, Village of East Hazel |
| 5 | | Crest, Village of Flossmoor, Village of Ford Heights, Village |
| 6 | | of Glenwood, City of Harvey, Village of Hazel Crest, Village |
| 7 | | of Homewood, Village of Lansing, Village of Lynwood, City of |
| 8 | | Markham, Village of Matteson, Village of Midlothian, Village |
| 9 | | of Monee, City of Oak Forest, Village of Olympia Fields, |
| 10 | | Village of Orland Hills, Village of Orland Park, City of Palos |
| 11 | | Heights, Village of Park Forest, Village of Phoenix, Village |
| 12 | | of Posen, Village of Richton Park, Village of Riverdale, |
| 13 | | Village of Robbins, Village of Sauk Village, Village of South |
| 14 | | Chicago Heights, Village of South Holland, Village of Steger, |
| 15 | | Village of Thornton, Village of Tinley Park, Village of |
| 16 | | University Park and Village of Worth; or (B) if no regional |
| 17 | | capital development plan exists, equally among the communities |
| 18 | | listed in item (A) to be used for capital expenditures or |
| 19 | | public pension payments, or both. |
| 20 | | Units of local government may refund any portion of the |
| 21 | | payment that they receive pursuant to this subsection (b) to |
| 22 | | the riverboat or casino.
|
| 23 | | (b-4) Beginning on the first day the licensee under |
| 24 | | paragraph (5) of subsection (e-5) of Section 7 conducts |
| 25 | | gambling operations, either in a temporary facility or a |
| 26 | | permanent facility, and ending on July 31, 2042, from the tax |
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| 1 | | revenue deposited in the State Gaming Fund under this Section, |
| 2 | | $5,000,000 shall be paid annually, subject
to appropriation, |
| 3 | | to the host municipality of that owners licensee of a license |
| 4 | | issued or re-issued pursuant to Section
7.1 of this Act before |
| 5 | | January 1, 2012. Payments received by the host municipality |
| 6 | | pursuant to this subsection (b-4) may not be shared with any |
| 7 | | other unit of local government. |
| 8 | | (b-5) Beginning on June 28, 2019 (the effective date of |
| 9 | | Public Act 101-31), from the tax revenue
deposited in the |
| 10 | | State Gaming Fund under this Section, an amount equal to 3% of
|
| 11 | | adjusted gross receipts generated by each organization gaming |
| 12 | | facility located outside Madison County shall be paid monthly, |
| 13 | | subject
to appropriation by the General Assembly, to a |
| 14 | | municipality other than the Village of Stickney in which each |
| 15 | | organization gaming facility is located or, if the |
| 16 | | organization gaming facility is not located within a |
| 17 | | municipality, to the county in which the organization gaming |
| 18 | | facility is located, except as otherwise provided in this |
| 19 | | Section. From the tax revenue deposited in the State Gaming |
| 20 | | Fund under this Section, an amount equal to 3% of adjusted |
| 21 | | gross receipts generated by an organization gaming facility |
| 22 | | located in the Village of Stickney shall be paid monthly, |
| 23 | | subject to appropriation by the General Assembly, as follows: |
| 24 | | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% |
| 25 | | to the Town of Cicero, and 20% to the Stickney Public Health |
| 26 | | District. |
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| 1 | | From the tax revenue deposited in the State Gaming Fund |
| 2 | | under this Section, an amount equal to 5% of adjusted gross |
| 3 | | receipts generated by an organization gaming facility located |
| 4 | | in the City of Collinsville shall be paid monthly, subject to |
| 5 | | appropriation by the General Assembly, as follows: 30% to the |
| 6 | | City of Alton, 30% to the City of East St. Louis, and 40% to |
| 7 | | the City of Collinsville. |
| 8 | | Municipalities and counties may refund any portion of the |
| 9 | | payment that they receive pursuant to this subsection (b-5) to |
| 10 | | the organization gaming facility. |
| 11 | | (b-6) Beginning on June 28, 2019 (the effective date of |
| 12 | | Public Act 101-31), from the tax revenue deposited in the |
| 13 | | State Gaming Fund under this Section, an amount equal to 2% of |
| 14 | | adjusted gross receipts generated by an organization gaming |
| 15 | | facility located outside Madison County shall be paid monthly, |
| 16 | | subject to appropriation by the General Assembly, to the |
| 17 | | county in which the organization gaming facility is located |
| 18 | | for the purposes of its criminal justice system or health care |
| 19 | | system. |
| 20 | | Counties may refund any portion of the payment that they |
| 21 | | receive pursuant to this subsection (b-6) to the organization |
| 22 | | gaming facility. |
| 23 | | (b-7) From the tax revenue from the organization gaming |
| 24 | | licensee located in one of the following townships of Cook |
| 25 | | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or |
| 26 | | Worth, an amount equal to 5% of the adjusted gross receipts |
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| 1 | | generated by that organization gaming licensee shall be |
| 2 | | remitted monthly, subject to appropriation, as follows: 2% to |
| 3 | | the unit of local government in which the organization gaming |
| 4 | | licensee is located, and 3% shall be distributed: (A) in |
| 5 | | accordance with a regional capital development plan entered |
| 6 | | into by the following communities: Village of Beecher, City of |
| 7 | | Blue Island, Village of Burnham, City of Calumet City, Village |
| 8 | | of Calumet Park, City of Chicago Heights, City of Country Club |
| 9 | | Hills, Village of Crestwood, Village of Crete, Village of |
| 10 | | Dixmoor, Village of Dolton, Village of East Hazel Crest, |
| 11 | | Village of Flossmoor, Village of Ford Heights, Village of |
| 12 | | Glenwood, City of Harvey, Village of Hazel Crest, Village of |
| 13 | | Homewood, Village of Lansing, Village of Lynwood, City of |
| 14 | | Markham, Village of Matteson, Village of Midlothian, Village |
| 15 | | of Monee, City of Oak Forest, Village of Olympia Fields, |
| 16 | | Village of Orland Hills, Village of Orland Park, City of Palos |
| 17 | | Heights, Village of Park Forest, Village of Phoenix, Village |
| 18 | | of Posen, Village of Richton Park, Village of Riverdale, |
| 19 | | Village of Robbins, Village of Sauk Village, Village of South |
| 20 | | Chicago Heights, Village of South Holland, Village of Steger, |
| 21 | | Village of Thornton, Village of Tinley Park, Village of |
| 22 | | University Park, and Village of Worth; or (B) if no regional |
| 23 | | capital development plan exists, equally among the communities |
| 24 | | listed in item (A) to be used for capital expenditures or |
| 25 | | public pension payments, or both. |
| 26 | | (b-8) In lieu of the payments under subsection (b) of this |
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| 1 | | Section, from the tax revenue deposited in the State Gaming
|
| 2 | | Fund pursuant to riverboat or casino gambling operations |
| 3 | | conducted by an owners licensee
under paragraph (1) of |
| 4 | | subsection (e-5) of Section 7, an amount equal to the tax |
| 5 | | revenue
generated from the privilege tax imposed by paragraph |
| 6 | | (2) of subsection (a-5) that is to be
paid to the City of |
| 7 | | Chicago shall be paid monthly, subject
to appropriation by the |
| 8 | | General Assembly, as follows: (1) an amount equal to 0.5% of |
| 9 | | the annual adjusted gross receipts
generated by the owners |
| 10 | | licensee under paragraph (1) of subsection (e-5) of Section 7 |
| 11 | | to the home rule county in which the owners licensee is located |
| 12 | | for the purpose of enhancing
the county's criminal justice |
| 13 | | system; and (2) the balance to the City of Chicago and shall be |
| 14 | | expended or obligated by the City of Chicago for pension |
| 15 | | payments in accordance with Public Act 99-506. |
| 16 | | (c) Appropriations, as approved by the General Assembly, |
| 17 | | may be made
from the State Gaming Fund to the Board (i) for the |
| 18 | | administration and enforcement of this Act and the Video |
| 19 | | Gaming Act, (ii) for distribution to the Department of State |
| 20 | | Police and to the Department of Revenue for the enforcement of |
| 21 | | this Act and the Video Gaming Act, and (iii) to the
Department |
| 22 | | of Human Services for the administration of programs to treat
|
| 23 | | problem gambling, including problem gambling from sports |
| 24 | | wagering. The Board's annual appropriations request must |
| 25 | | separately state its funding needs for the regulation of |
| 26 | | gaming authorized under Section 7.7, riverboat gaming, casino |
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| 1 | | gaming, video gaming, and sports wagering.
|
| 2 | | (c-2) An amount equal to 2% of the adjusted gross receipts |
| 3 | | generated by an organization gaming facility located within a |
| 4 | | home rule county with a population of over 3,000,000 |
| 5 | | inhabitants shall be paid, subject to appropriation
from the |
| 6 | | General Assembly, from the State Gaming Fund to the home rule
|
| 7 | | county in which the organization gaming licensee is located |
| 8 | | for the purpose of
enhancing the county's criminal justice |
| 9 | | system. |
| 10 | | (c-3) Appropriations, as approved by the General Assembly, |
| 11 | | may be made from the tax revenue deposited into the State |
| 12 | | Gaming Fund from organization gaming licensees pursuant to |
| 13 | | this Section for the administration and enforcement of this |
| 14 | | Act.
|
| 15 | | (c-4) After payments required under subsections (b), |
| 16 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from |
| 17 | | the tax revenue from organization gaming licensees deposited |
| 18 | | into the State Gaming Fund under this Section, all remaining |
| 19 | | amounts from organization gaming licensees shall be |
| 20 | | transferred into the Capital Projects Fund. |
| 21 | | (c-5) (Blank).
|
| 22 | | (c-10) Each year the General Assembly shall appropriate |
| 23 | | from the General
Revenue Fund to the Education Assistance Fund |
| 24 | | an amount equal to the amount
paid into the Horse Racing Equity |
| 25 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
|
| 26 | | (c-15) After the payments required under subsections (b), |
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| 1 | | (c), and (c-5)
have been made, an amount equal to 2% of the |
| 2 | | adjusted gross receipts of (1)
an owners licensee that |
| 3 | | relocates pursuant to Section 11.2, (2) an owners
licensee |
| 4 | | conducting riverboat gambling operations pursuant to
an
owners |
| 5 | | license that is initially issued after June 25, 1999,
or (3) |
| 6 | | the first
riverboat gambling operations conducted by a |
| 7 | | licensed manager on behalf of the
State under Section 7.3,
|
| 8 | | whichever comes first, shall be paid, subject to appropriation
|
| 9 | | from the General Assembly, from the State Gaming Fund to each |
| 10 | | home rule
county with a population of over 3,000,000 |
| 11 | | inhabitants for the purpose of
enhancing the county's criminal |
| 12 | | justice system.
|
| 13 | | (c-20) Each year the General Assembly shall appropriate |
| 14 | | from the General
Revenue Fund to the Education Assistance Fund |
| 15 | | an amount equal to the amount
paid to each home rule county |
| 16 | | with a population of over 3,000,000 inhabitants
pursuant to |
| 17 | | subsection (c-15) in the prior calendar year.
|
| 18 | | (c-21) After the payments required under subsections (b), |
| 19 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have |
| 20 | | been made, an amount equal to 0.5% of the adjusted gross |
| 21 | | receipts generated by the owners licensee under paragraph (1) |
| 22 | | of subsection (e-5) of Section 7 shall be paid monthly, |
| 23 | | subject to appropriation
from the General Assembly, from the |
| 24 | | State Gaming Fund to the home rule
county in which the owners |
| 25 | | licensee is located for the purpose of
enhancing the county's |
| 26 | | criminal justice system. |
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| 1 | | (c-22) After the payments required under subsections (b), |
| 2 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and |
| 3 | | (c-21) have been made, an amount equal to 2% of the adjusted |
| 4 | | gross receipts generated by the owners licensee under |
| 5 | | paragraph (5) of subsection (e-5) of Section 7 shall be paid, |
| 6 | | subject to appropriation
from the General Assembly, from the |
| 7 | | State Gaming Fund to the home rule
county in which the owners |
| 8 | | licensee is located for the purpose of
enhancing the county's |
| 9 | | criminal justice system. |
| 10 | | (c-25) From July 1, 2013 and each July 1 thereafter |
| 11 | | through July 1, 2019, $1,600,000 shall be transferred from the |
| 12 | | State Gaming Fund to the Chicago State University Education |
| 13 | | Improvement Fund.
|
| 14 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 |
| 15 | | shall be transferred from the State Gaming Fund to the Chicago |
| 16 | | State University Education Improvement Fund. |
| 17 | | (c-30) On July 1, 2013 or as soon as possible thereafter, |
| 18 | | $92,000,000 shall be transferred from the State Gaming Fund to |
| 19 | | the School Infrastructure Fund and $23,000,000 shall be |
| 20 | | transferred from the State Gaming Fund to the Horse Racing |
| 21 | | Equity Fund. |
| 22 | | (c-35) Beginning on July 1, 2013, in addition to any |
| 23 | | amount transferred under subsection (c-30) of this Section, |
| 24 | | $5,530,000 shall be transferred monthly from the State Gaming |
| 25 | | Fund to the School Infrastructure Fund. |
| 26 | | (d) From time to time, the
Board shall transfer the |
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| 1 | | remainder of the funds
generated by this Act into the |
| 2 | | Education
Assistance Fund, created by Public Act 86-0018, of |
| 3 | | the State of Illinois.
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| 4 | | (e) Nothing in this Act shall prohibit the unit of local |
| 5 | | government
designated as the home dock of the riverboat from |
| 6 | | entering into agreements
with other units of local government |
| 7 | | in this State or in other states to
share its portion of the |
| 8 | | tax revenue.
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| 9 | | (f) To the extent practicable, the Board shall administer |
| 10 | | and collect the
wagering taxes imposed by this Section in a |
| 11 | | manner consistent with the
provisions of Sections 4, 5, 5a, |
| 12 | | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of |
| 13 | | the Retailers' Occupation Tax Act and Section 3-7 of the
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| 14 | | Uniform Penalty and Interest Act.
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| 15 | | (g) Absent an enacted appropriation in any State fiscal |
| 16 | | year, this subsection shall constitute a continuing |
| 17 | | appropriation from the State Gaming Fund of all amounts |
| 18 | | necessary for the purpose of making distributions and |
| 19 | | transfers as provided in this Section. If an appropriation of |
| 20 | | the amounts set forth in this Section is enacted on or after |
| 21 | | July 1 of any calendar year, then the continuing appropriation |
| 22 | | shall discontinue for that State fiscal year, and the enacted |
| 23 | | appropriation shall supersede. |
| 24 | | (Source: P.A. 101-31, Article 25, Section 25-910, eff. |
| 25 | | 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; |
| 26 | | 101-648, eff. 6-30-20.)
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| 1 | | Section 25. The Video Gaming
Act is amended by changing |
| 2 | | Section 75 as follows:
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| 3 | | (230 ILCS 40/75)
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| 4 | | Sec. 75. Revenue sharing; Local Government Video Gaming |
| 5 | | Distributive
Fund. |
| 6 | | (a) As soon as may be after the
first day of each month, |
| 7 | | the Department of Revenue shall allocate among those
|
| 8 | | municipalities and counties of this State that have not |
| 9 | | prohibited video gaming
pursuant to Section 27 or Section 70 |
| 10 | | the amount available in
the Local Government Video Gaming |
| 11 | | Distributive Fund,
a special fund in the State Treasury, as |
| 12 | | provided in Section 60.
The
Department shall then certify such |
| 13 | | allocations to the State Comptroller,
who shall pay over to |
| 14 | | those eligible municipalities and
counties the respective |
| 15 | | amounts allocated to them. The amount of such
funds allocable |
| 16 | | to each such municipality and county shall be in
proportion to |
| 17 | | the tax revenue generated from video gaming within the |
| 18 | | eligible municipality or county compared to the tax revenue |
| 19 | | generated from video gaming Statewide.
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| 20 | | (b) The amounts allocated and paid to a municipality
or |
| 21 | | county of this State pursuant to the provisions of this |
| 22 | | Section may be
used for any general corporate purpose |
| 23 | | authorized for that municipality or
county.
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| 24 | | (c) Upon determination by the Department that an
amount |
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| 1 | | has been
paid
pursuant to this Section in excess of the amount |
| 2 | | to which the county or
municipality receiving such payment was |
| 3 | | entitled, the
county or municipality shall, upon demand by the
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| 4 | | Department, repay such amount. If such repayment is not made |
| 5 | | within a
reasonable time, the Department shall withhold from |
| 6 | | future payments an
amount equal to such overpayment.
The |
| 7 | | Department shall
redistribute the amount of such payment to |
| 8 | | the county or municipality
entitled thereto.
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| 9 | | (d) Absent an enacted appropriation in any State fiscal |
| 10 | | year, this subsection (d) shall constitute a continuing |
| 11 | | appropriation from the Local Government Video Gaming |
| 12 | | Distributive Fund of all amounts necessary for the purpose of |
| 13 | | making distributions to municipalities and counties as |
| 14 | | provided in this Section. If an appropriation of the amounts |
| 15 | | set forth in this Section is enacted on or after July 1 of any |
| 16 | | calendar year, then the continuing appropriation shall |
| 17 | | discontinue for that State fiscal year, and the enacted |
| 18 | | appropriation shall supersede. |
| 19 | | (Source: P.A. 96-34, eff. 7-13-09.)
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| 20 | | Section 99. Effective date. This Act takes effect upon |
| 21 | | becoming law.
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