Bill Text: IL SB0584 | 2023-2024 | 103rd General Assembly | Enrolled
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Reinserts the provisions of the engrossed bill with the following changes. Amends the Illinois Gambling Act. Provides that, upon request by an owners licensee and upon a showing of good cause by the owners licensee, the Illinois Gaming Board shall extend the period during which specified licensees may conduct gaming at a temporary facility by up to 30 months. Removes provisions amending the Sports Wagering Act. Effective immediately.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Passed) 2023-12-08 - Public Act . . . . . . . . . 103-0574 [SB0584 Detail]
Download: Illinois-2023-SB0584-Enrolled.html
Bill Title: Reinserts the provisions of the engrossed bill with the following changes. Amends the Illinois Gambling Act. Provides that, upon request by an owners licensee and upon a showing of good cause by the owners licensee, the Illinois Gaming Board shall extend the period during which specified licensees may conduct gaming at a temporary facility by up to 30 months. Removes provisions amending the Sports Wagering Act. Effective immediately.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Passed) 2023-12-08 - Public Act . . . . . . . . . 103-0574 [SB0584 Detail]
Download: Illinois-2023-SB0584-Enrolled.html
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1 | AN ACT concerning gaming.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Lottery Law is amended by changing | ||||||
5 | Section 21.4 as ollows:
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6 | (20 ILCS 1605/21.4) | ||||||
7 | Sec. 21.4. Joint Special Instant Scratch-off game. | ||||||
8 | (a) The Department shall offer a joint special instant | ||||||
9 | scratch-off game for the benefit of the special causes | ||||||
10 | identified in Sections 21.5, 21.6, 21.7, 21.8, 21.9, 21.10, | ||||||
11 | 21.11, 21.13, 21.15, and 21.16. The operation of the game | ||||||
12 | shall be governed by this Section and any rules adopted by the | ||||||
13 | Department. The game shall commence on January 1, 2024 or as | ||||||
14 | soon thereafter, at the discretion of the Director, as is | ||||||
15 | reasonably practical and shall be discontinued on January 1, | ||||||
16 | 2027. If any provision of this Section is inconsistent with | ||||||
17 | any other provision in the Act, then this Section governs. | ||||||
18 | (b) Once the joint special instant scratch-off game is | ||||||
19 | used to fund a special cause, the game will be used to fund the | ||||||
20 | special cause for the remainder of the special causes' | ||||||
21 | existence per the causes' respective Section of this Act. | ||||||
22 | (c) New specialty tickets and causes authorized by this | ||||||
23 | Act shall be funded by the joint special instant scratch-off |
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1 | game. New specialty tickets and causes after February 1, 2024 | ||||||
2 | must have a sunset date. The Department shall be limited to | ||||||
3 | supporting no more than 10 causes in total at any given time. | ||||||
4 | (d) Net revenue received from the sale of the joint | ||||||
5 | special instant scratch-off game for the purposes of this | ||||||
6 | Section shall be divided equally among the special causes the | ||||||
7 | game benefits. At the direction of the Department, the State | ||||||
8 | Comptroller shall direct and the State Treasurer shall | ||||||
9 | transfer from the State Lottery Fund the net revenue to the | ||||||
10 | specific fund identified for each special cause in accordance | ||||||
11 | with the special cause's respective Section in this Act. The | ||||||
12 | Department shall transfer the net revenue into the special | ||||||
13 | fund identified for each special cause in accordance with the | ||||||
14 | special cause's respective Section of this Act. As used in | ||||||
15 | this Section, "net revenue" means the total amount for which | ||||||
16 | tickets have been sold less the sum of the amount paid out in | ||||||
17 | prizes and to retailers, and direct and estimated | ||||||
18 | administrative expenses incurred in operation of the ticket. | ||||||
19 | (Source: P.A. 103-381, eff. 7-28-23.)
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20 | Section 10. The Illinois Gambling Act is amended by | ||||||
21 | changing Sections 7 and 13 as follows:
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22 | (230 ILCS 10/7) (from Ch. 120, par. 2407) | ||||||
23 | Sec. 7. Owners licenses. (a) The Board shall issue | ||||||
24 | owners licenses to persons or entities that apply for such |
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1 | licenses upon payment to the Board of the non-refundable | ||||||
2 | license fee as provided in subsection (e) or (e-5) and upon a | ||||||
3 | determination by the Board that the applicant is eligible for | ||||||
4 | an owners license pursuant to this Act and the rules of the | ||||||
5 | Board. From December 15, 2008 (the effective date of Public | ||||||
6 | Act 95-1008) until (i) 3 years after December 15, 2008 (the | ||||||
7 | effective date of Public Act 95-1008), (ii) the date any | ||||||
8 | organization licensee begins to operate a slot machine or | ||||||
9 | video game of chance under the Illinois Horse Racing Act of | ||||||
10 | 1975 or this Act, (iii) the date that payments begin under | ||||||
11 | subsection (c-5) of Section 13 of this Act, (iv) the wagering | ||||||
12 | tax imposed under Section 13 of this Act is increased by law to | ||||||
13 | reflect a tax rate that is at least as stringent or more | ||||||
14 | stringent than the tax rate contained in subsection (a-3) of | ||||||
15 | Section 13, or (v) when an owners licensee holding a license | ||||||
16 | issued pursuant to Section 7.1 of this Act begins conducting | ||||||
17 | gaming, whichever occurs first, as a condition of licensure | ||||||
18 | and as an alternative source of payment for those funds | ||||||
19 | payable under subsection (c-5) of Section 13 of this Act, any | ||||||
20 | owners licensee that holds or receives its owners license on | ||||||
21 | or after May 26, 2006 (the effective date of Public Act | ||||||
22 | 94-804), other than an owners licensee operating a riverboat | ||||||
23 | with adjusted gross receipts in calendar year 2004 of less | ||||||
24 | than $200,000,000, must pay into the Horse Racing Equity Trust | ||||||
25 | Fund, in addition to any other payments required under this | ||||||
26 | Act, an amount equal to 3% of the adjusted gross receipts |
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1 | received by the owners licensee. The payments required under | ||||||
2 | this Section shall be made by the owners licensee to the State | ||||||
3 | Treasurer no later than 3:00 o'clock p.m. of the day after the | ||||||
4 | day when the adjusted gross receipts were received by the | ||||||
5 | owners licensee. A person or entity is ineligible to receive | ||||||
6 | an owners license if: | ||||||
7 | (1) the person has been convicted of a felony under | ||||||
8 | the laws of this State, any other state, or the United | ||||||
9 | States; | ||||||
10 | (2) the person has been convicted of any violation of | ||||||
11 | Article 28 of the Criminal Code of 1961 or the Criminal | ||||||
12 | Code of 2012, or substantially similar laws of any other | ||||||
13 | jurisdiction; | ||||||
14 | (3) the person has submitted an application for a | ||||||
15 | license under this Act which contains false information; | ||||||
16 | (4) the person is a member of the Board; | ||||||
17 | (5) a person defined in (1), (2), (3), or (4) is an | ||||||
18 | officer, director, or managerial employee of the entity; | ||||||
19 | (6) the entity employs a person defined in (1), (2), | ||||||
20 | (3), or (4) who participates in the management or | ||||||
21 | operation of gambling operations authorized under this | ||||||
22 | Act; | ||||||
23 | (7) (blank); or | ||||||
24 | (8) a license of the person or entity issued under | ||||||
25 | this Act, or a license to own or operate gambling | ||||||
26 | facilities in any other jurisdiction, has been revoked. |
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1 | The Board is expressly prohibited from making changes to | ||||||
2 | the requirement that licensees make payment into the Horse | ||||||
3 | Racing Equity Trust Fund without the express authority of the | ||||||
4 | Illinois General Assembly and making any other rule to | ||||||
5 | implement or interpret Public Act 95-1008. For the purposes of | ||||||
6 | this paragraph, "rules" is given the meaning given to that | ||||||
7 | term in Section 1-70 of the Illinois Administrative Procedure | ||||||
8 | Act. | ||||||
9 | (b) In determining whether to grant an owners license to | ||||||
10 | an applicant, the Board shall consider: | ||||||
11 | (1) the character, reputation, experience, and | ||||||
12 | financial integrity of the applicants and of any other or | ||||||
13 | separate person that either: | ||||||
14 | (A) controls, directly or indirectly, such | ||||||
15 | applicant; or | ||||||
16 | (B) is controlled, directly or indirectly, by such | ||||||
17 | applicant or by a person which controls, directly or | ||||||
18 | indirectly, such applicant; | ||||||
19 | (2) the facilities or proposed facilities for the | ||||||
20 | conduct of gambling; | ||||||
21 | (3) the highest prospective total revenue to be | ||||||
22 | derived by the State from the conduct of gambling; | ||||||
23 | (4) the extent to which the ownership of the applicant | ||||||
24 | reflects the diversity of the State by including minority | ||||||
25 | persons, women, and persons with a disability and the good | ||||||
26 | faith affirmative action plan of each applicant to |
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1 | recruit, train and upgrade minority persons, women, and | ||||||
2 | persons with a disability in all employment | ||||||
3 | classifications; the Board shall further consider granting | ||||||
4 | an owners license and giving preference to an applicant | ||||||
5 | under this Section to applicants in which minority persons | ||||||
6 | and women hold ownership interest of at least 16% and 4%, | ||||||
7 | respectively; | ||||||
8 | (4.5) the extent to which the ownership of the | ||||||
9 | applicant includes veterans of service in the armed forces | ||||||
10 | of the United States, and the good faith affirmative | ||||||
11 | action plan of each applicant to recruit, train, and | ||||||
12 | upgrade veterans of service in the armed forces of the | ||||||
13 | United States in all employment classifications; | ||||||
14 | (5) the financial ability of the applicant to purchase | ||||||
15 | and maintain adequate liability and casualty insurance; | ||||||
16 | (6) whether the applicant has adequate capitalization | ||||||
17 | to provide and maintain, for the duration of a license, a | ||||||
18 | riverboat or casino; | ||||||
19 | (7) the extent to which the applicant exceeds or meets | ||||||
20 | other standards for the issuance of an owners license | ||||||
21 | which the Board may adopt by rule; | ||||||
22 | (8) the amount of the applicant's license bid; | ||||||
23 | (9) the extent to which the applicant or the proposed | ||||||
24 | host municipality plans to enter into revenue sharing | ||||||
25 | agreements with communities other than the host | ||||||
26 | municipality; |
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1 | (10) the extent to which the ownership of an applicant | ||||||
2 | includes the most qualified number of minority persons, | ||||||
3 | women, and persons with a disability; and | ||||||
4 | (11) whether the applicant has entered into a fully | ||||||
5 | executed construction project labor agreement with the | ||||||
6 | applicable local building trades council. | ||||||
7 | (c) Each owners license shall specify the place where the | ||||||
8 | casino shall operate or the riverboat shall operate and dock. | ||||||
9 | (d) Each applicant shall submit with his or her | ||||||
10 | application, on forms provided by the Board, 2 sets of his or | ||||||
11 | her fingerprints. | ||||||
12 | (e) In addition to any licenses authorized under | ||||||
13 | subsection (e-5) of this Section, the Board may issue up to 10 | ||||||
14 | licenses authorizing the holders of such licenses to own | ||||||
15 | riverboats. In the application for an owners license, the | ||||||
16 | applicant shall state the dock at which the riverboat is based | ||||||
17 | and the water on which the riverboat will be located. The Board | ||||||
18 | shall issue 5 licenses to become effective not earlier than | ||||||
19 | January 1, 1991. Three of such licenses shall authorize | ||||||
20 | riverboat gambling on the Mississippi River, or, with approval | ||||||
21 | by the municipality in which the riverboat was docked on | ||||||
22 | August 7, 2003 and with Board approval, be authorized to | ||||||
23 | relocate to a new location, in a municipality that (1) borders | ||||||
24 | on the Mississippi River or is within 5 miles of the city | ||||||
25 | limits of a municipality that borders on the Mississippi River | ||||||
26 | and (2) on August 7, 2003, had a riverboat conducting |
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1 | riverboat gambling operations pursuant to a license issued | ||||||
2 | under this Act; one of which shall authorize riverboat | ||||||
3 | gambling from a home dock in the city of East St. Louis; and | ||||||
4 | one of which shall authorize riverboat gambling from a home | ||||||
5 | dock in the City of Alton. One other license shall authorize | ||||||
6 | riverboat gambling on the Illinois River in the City of East | ||||||
7 | Peoria or, with Board approval, shall authorize land-based | ||||||
8 | gambling operations anywhere within the corporate limits of | ||||||
9 | the City of Peoria. The Board shall issue one additional | ||||||
10 | license to become effective not earlier than March 1, 1992, | ||||||
11 | which shall authorize riverboat gambling on the Des Plaines | ||||||
12 | River in Will County. The Board may issue 4 additional | ||||||
13 | licenses to become effective not earlier than March 1, 1992. | ||||||
14 | In determining the water upon which riverboats will operate, | ||||||
15 | the Board shall consider the economic benefit which riverboat | ||||||
16 | gambling confers on the State, and shall seek to assure that | ||||||
17 | all regions of the State share in the economic benefits of | ||||||
18 | riverboat gambling. | ||||||
19 | In granting all licenses, the Board may give favorable | ||||||
20 | consideration to economically depressed areas of the State, to | ||||||
21 | applicants presenting plans which provide for significant | ||||||
22 | economic development over a large geographic area, and to | ||||||
23 | applicants who currently operate non-gambling riverboats in | ||||||
24 | Illinois. The Board shall review all applications for owners | ||||||
25 | licenses, and shall inform each applicant of the Board's | ||||||
26 | decision. The Board may grant an owners license to an |
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1 | applicant that has not submitted the highest license bid, but | ||||||
2 | if it does not select the highest bidder, the Board shall issue | ||||||
3 | a written decision explaining why another applicant was | ||||||
4 | selected and identifying the factors set forth in this Section | ||||||
5 | that favored the winning bidder. The fee for issuance or | ||||||
6 | renewal of a license pursuant to this subsection (e) shall be | ||||||
7 | $250,000. | ||||||
8 | (e-5) In addition to licenses authorized under subsection | ||||||
9 | (e) of this Section: | ||||||
10 | (1) the Board may issue one owners license authorizing | ||||||
11 | the conduct of casino gambling in the City of Chicago; | ||||||
12 | (2) the Board may issue one owners license authorizing | ||||||
13 | the conduct of riverboat gambling in the City of Danville; | ||||||
14 | (3) the Board may issue one owners license authorizing | ||||||
15 | the conduct of riverboat gambling in the City of Waukegan; | ||||||
16 | (4) the Board may issue one owners license authorizing | ||||||
17 | the conduct of riverboat gambling in the City of Rockford; | ||||||
18 | (5) the Board may issue one owners license authorizing | ||||||
19 | the conduct of riverboat gambling in a municipality that | ||||||
20 | is wholly or partially located in one of the following | ||||||
21 | townships of Cook County: Bloom, Bremen, Calumet, Rich, | ||||||
22 | Thornton, or Worth Township; and | ||||||
23 | (6) the Board may issue one owners license authorizing | ||||||
24 | the conduct of riverboat gambling in the unincorporated | ||||||
25 | area of Williamson County adjacent to the Big Muddy River. | ||||||
26 | Except for the license authorized under paragraph (1), |
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1 | each application for a license pursuant to this subsection | ||||||
2 | (e-5) shall be submitted to the Board no later than 120 days | ||||||
3 | after June 28, 2019 (the effective date of Public Act 101-31). | ||||||
4 | All applications for a license under this subsection (e-5) | ||||||
5 | shall include the nonrefundable application fee and the | ||||||
6 | nonrefundable background investigation fee as provided in | ||||||
7 | subsection (d) of Section 6 of this Act. In the event that an | ||||||
8 | applicant submits an application for a license pursuant to | ||||||
9 | this subsection (e-5) prior to June 28, 2019 (the effective | ||||||
10 | date of Public Act 101-31), such applicant shall submit the | ||||||
11 | nonrefundable application fee and background investigation fee | ||||||
12 | as provided in subsection (d) of Section 6 of this Act no later | ||||||
13 | than 6 months after June 28, 2019 (the effective date of Public | ||||||
14 | Act 101-31). | ||||||
15 | The Board shall consider issuing a license pursuant to | ||||||
16 | paragraphs (1) through (6) of this subsection only after the | ||||||
17 | corporate authority of the municipality or the county board of | ||||||
18 | the county in which the riverboat or casino shall be located | ||||||
19 | has certified to the Board the following: | ||||||
20 | (i) that the applicant has negotiated with the | ||||||
21 | corporate authority or county board in good faith; | ||||||
22 | (ii) that the applicant and the corporate authority or | ||||||
23 | county board have mutually agreed on the permanent | ||||||
24 | location of the riverboat or casino; | ||||||
25 | (iii) that the applicant and the corporate authority | ||||||
26 | or county board have mutually agreed on the temporary |
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1 | location of the riverboat or casino; | ||||||
2 | (iv) that the applicant and the corporate authority or | ||||||
3 | the county board have mutually agreed on the percentage of | ||||||
4 | revenues that will be shared with the municipality or | ||||||
5 | county, if any; | ||||||
6 | (v) that the applicant and the corporate authority or | ||||||
7 | county board have mutually agreed on any zoning, | ||||||
8 | licensing, public health, or other issues that are within | ||||||
9 | the jurisdiction of the municipality or county; | ||||||
10 | (vi) that the corporate authority or county board has | ||||||
11 | passed a resolution or ordinance in support of the | ||||||
12 | riverboat or casino in the municipality or county; | ||||||
13 | (vii) the applicant for a license under paragraph (1) | ||||||
14 | has made a public presentation concerning its casino | ||||||
15 | proposal; and | ||||||
16 | (viii) the applicant for a license under paragraph (1) | ||||||
17 | has prepared a summary of its casino proposal and such | ||||||
18 | summary has been posted on a public website of the | ||||||
19 | municipality or the county. | ||||||
20 | At least 7 days before the corporate authority of a | ||||||
21 | municipality or county board of the county submits a | ||||||
22 | certification to the Board concerning items (i) through (viii) | ||||||
23 | of this subsection, it shall hold a public hearing to discuss | ||||||
24 | items (i) through (viii), as well as any other details | ||||||
25 | concerning the proposed riverboat or casino in the | ||||||
26 | municipality or county. The corporate authority or county |
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1 | board must subsequently memorialize the details concerning the | ||||||
2 | proposed riverboat or casino in a resolution that must be | ||||||
3 | adopted by a majority of the corporate authority or county | ||||||
4 | board before any certification is sent to the Board. The Board | ||||||
5 | shall not alter, amend, change, or otherwise interfere with | ||||||
6 | any agreement between the applicant and the corporate | ||||||
7 | authority of the municipality or county board of the county | ||||||
8 | regarding the location of any temporary or permanent facility. | ||||||
9 | In addition, within 10 days after June 28, 2019 (the | ||||||
10 | effective date of Public Act 101-31), the Board, with consent | ||||||
11 | and at the expense of the City of Chicago, shall select and | ||||||
12 | retain the services of a nationally recognized casino gaming | ||||||
13 | feasibility consultant. Within 45 days after June 28, 2019 | ||||||
14 | (the effective date of Public Act 101-31), the consultant | ||||||
15 | shall prepare and deliver to the Board a study concerning the | ||||||
16 | feasibility of, and the ability to finance, a casino in the | ||||||
17 | City of Chicago. The feasibility study shall be delivered to | ||||||
18 | the Mayor of the City of Chicago, the Governor, the President | ||||||
19 | of the Senate, and the Speaker of the House of | ||||||
20 | Representatives. Ninety days after receipt of the feasibility | ||||||
21 | study, the Board shall make a determination, based on the | ||||||
22 | results of the feasibility study, whether to recommend to the | ||||||
23 | General Assembly that the terms of the license under paragraph | ||||||
24 | (1) of this subsection (e-5) should be modified. The Board may | ||||||
25 | begin accepting applications for the owners license under | ||||||
26 | paragraph (1) of this subsection (e-5) upon the determination |
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1 | to issue such an owners license. | ||||||
2 | In addition, prior to the Board issuing the owners license | ||||||
3 | authorized under paragraph (4) of subsection (e-5), an impact | ||||||
4 | study shall be completed to determine what location in the | ||||||
5 | city will provide the greater impact to the region, including | ||||||
6 | the creation of jobs and the generation of tax revenue. | ||||||
7 | (e-10) The licenses authorized under subsection (e-5) of | ||||||
8 | this Section shall be issued within 12 months after the date | ||||||
9 | the license application is submitted. If the Board does not | ||||||
10 | issue the licenses within that time period, then the Board | ||||||
11 | shall give a written explanation to the applicant as to why it | ||||||
12 | has not reached a determination and when it reasonably expects | ||||||
13 | to make a determination. The fee for the issuance or renewal of | ||||||
14 | a license issued pursuant to this subsection (e-10) shall be | ||||||
15 | $250,000. Additionally, a licensee located outside of Cook | ||||||
16 | County shall pay a minimum initial fee of $17,500 per gaming | ||||||
17 | position, and a licensee located in Cook County shall pay a | ||||||
18 | minimum initial fee of $30,000 per gaming position. The | ||||||
19 | initial fees payable under this subsection (e-10) shall be | ||||||
20 | deposited into the Rebuild Illinois Projects Fund. If at any | ||||||
21 | point after June 1, 2020 there are no pending applications for | ||||||
22 | a license under subsection (e-5) and not all licenses | ||||||
23 | authorized under subsection (e-5) have been issued, then the | ||||||
24 | Board shall reopen the license application process for those | ||||||
25 | licenses authorized under subsection (e-5) that have not been | ||||||
26 | issued. The Board shall follow the licensing process provided |
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1 | in subsection (e-5) with all time frames tied to the last date | ||||||
2 | of a final order issued by the Board under subsection (e-5) | ||||||
3 | rather than the effective date of the amendatory Act. | ||||||
4 | (e-15) Each licensee of a license authorized under | ||||||
5 | subsection (e-5) of this Section shall make a reconciliation | ||||||
6 | payment 3 years after the date the licensee begins operating | ||||||
7 | in an amount equal to 75% of the adjusted gross receipts for | ||||||
8 | the most lucrative 12-month period of operations, minus an | ||||||
9 | amount equal to the initial payment per gaming position paid | ||||||
10 | by the specific licensee. Each licensee shall pay a | ||||||
11 | $15,000,000 reconciliation fee upon issuance of an owners | ||||||
12 | license. If this calculation results in a negative amount, | ||||||
13 | then the licensee is not entitled to any reimbursement of fees | ||||||
14 | previously paid. This reconciliation payment may be made in | ||||||
15 | installments over a period of no more than 6 years. | ||||||
16 | All payments by licensees under this subsection (e-15) | ||||||
17 | shall be deposited into the Rebuild Illinois Projects Fund. | ||||||
18 | (e-20) In addition to any other revocation powers granted | ||||||
19 | to the Board under this Act, the Board may revoke the owners | ||||||
20 | license of a licensee which fails to begin conducting gambling | ||||||
21 | within 15 months of receipt of the Board's approval of the | ||||||
22 | application if the Board determines that license revocation is | ||||||
23 | in the best interests of the State. | ||||||
24 | (f) The first 10 owners licenses issued under this Act | ||||||
25 | shall permit the holder to own up to 2 riverboats and equipment | ||||||
26 | thereon for a period of 3 years after the effective date of the |
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1 | license. Holders of the first 10 owners licenses must pay the | ||||||
2 | annual license fee for each of the 3 years during which they | ||||||
3 | are authorized to own riverboats. | ||||||
4 | (g) Upon the termination, expiration, or revocation of | ||||||
5 | each of the first 10 licenses, which shall be issued for a | ||||||
6 | 3-year period, all licenses are renewable annually upon | ||||||
7 | payment of the fee and a determination by the Board that the | ||||||
8 | licensee continues to meet all of the requirements of this Act | ||||||
9 | and the Board's rules. However, for licenses renewed on or | ||||||
10 | after the effective date of this amendatory Act of the 102nd | ||||||
11 | General Assembly, renewal shall be for a period of 4 years. | ||||||
12 | (h) An owners license, except for an owners license issued | ||||||
13 | under subsection (e-5) of this Section, shall entitle the | ||||||
14 | licensee to own up to 2 riverboats. | ||||||
15 | An owners licensee of a casino or riverboat that is | ||||||
16 | located in the City of Chicago pursuant to paragraph (1) of | ||||||
17 | subsection (e-5) of this Section shall limit the number of | ||||||
18 | gaming positions to 4,000 for such owner. An owners licensee | ||||||
19 | authorized under subsection (e) or paragraph (2), (3), (4), or | ||||||
20 | (5) of subsection (e-5) of this Section shall limit the number | ||||||
21 | of gaming positions to 2,000 for any such owners license. An | ||||||
22 | owners licensee authorized under paragraph (6) of subsection | ||||||
23 | (e-5) of this Section shall limit the number of gaming | ||||||
24 | positions to 1,200 for such owner. The initial fee for each | ||||||
25 | gaming position obtained on or after June 28, 2019 (the | ||||||
26 | effective date of Public Act 101-31) shall be a minimum of |
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1 | $17,500 for licensees not located in Cook County and a minimum | ||||||
2 | of $30,000 for licensees located in Cook County, in addition | ||||||
3 | to the reconciliation payment, as set forth in subsection | ||||||
4 | (e-15) of this Section. The fees under this subsection (h) | ||||||
5 | shall be deposited into the Rebuild Illinois Projects Fund. | ||||||
6 | The fees under this subsection (h) that are paid by an owners | ||||||
7 | licensee authorized under subsection (e) shall be paid by July | ||||||
8 | 1, 2021. | ||||||
9 | Each owners licensee under subsection (e) of this Section | ||||||
10 | shall reserve its gaming positions within 30 days after June | ||||||
11 | 28, 2019 (the effective date of Public Act 101-31). The Board | ||||||
12 | may grant an extension to this 30-day period, provided that | ||||||
13 | the owners licensee submits a written request and explanation | ||||||
14 | as to why it is unable to reserve its positions within the | ||||||
15 | 30-day period. | ||||||
16 | Each owners licensee under subsection (e-5) of this | ||||||
17 | Section shall reserve its gaming positions within 30 days | ||||||
18 | after issuance of its owners license. The Board may grant an | ||||||
19 | extension to this 30-day period, provided that the owners | ||||||
20 | licensee submits a written request and explanation as to why | ||||||
21 | it is unable to reserve its positions within the 30-day | ||||||
22 | period. | ||||||
23 | A licensee may operate both of its riverboats | ||||||
24 | concurrently, provided that the total number of gaming | ||||||
25 | positions on both riverboats does not exceed the limit | ||||||
26 | established pursuant to this subsection. Riverboats licensed |
| |||||||
| |||||||
1 | to operate on the Mississippi River and the Illinois River | ||||||
2 | south of Marshall County shall have an authorized capacity of | ||||||
3 | at least 500 persons. Any other riverboat licensed under this | ||||||
4 | Act shall have an authorized capacity of at least 400 persons. | ||||||
5 | (h-5) An owners licensee who conducted gambling operations | ||||||
6 | prior to January 1, 2012 and obtains positions pursuant to | ||||||
7 | Public Act 101-31 shall make a reconciliation payment 3 years | ||||||
8 | after any additional gaming positions begin operating in an | ||||||
9 | amount equal to 75% of the owners licensee's average gross | ||||||
10 | receipts for the most lucrative 12-month period of operations | ||||||
11 | minus an amount equal to the initial fee that the owners | ||||||
12 | licensee paid per additional gaming position. For purposes of | ||||||
13 | this subsection (h-5), "average gross receipts" means (i) the | ||||||
14 | increase in adjusted gross receipts for the most lucrative | ||||||
15 | 12-month period of operations over the adjusted gross receipts | ||||||
16 | for 2019, multiplied by (ii) the percentage derived by | ||||||
17 | dividing the number of additional gaming positions that an | ||||||
18 | owners licensee had obtained by the total number of gaming | ||||||
19 | positions operated by the owners licensee. If this calculation | ||||||
20 | results in a negative amount, then the owners licensee is not | ||||||
21 | entitled to any reimbursement of fees previously paid. This | ||||||
22 | reconciliation payment may be made in installments over a | ||||||
23 | period of no more than 6 years. These reconciliation payments | ||||||
24 | shall be deposited into the Rebuild Illinois Projects Fund. | ||||||
25 | (i) A licensed owner is authorized to apply to the Board | ||||||
26 | for and, if approved therefor, to receive all licenses from |
| |||||||
| |||||||
1 | the Board necessary for the operation of a riverboat or | ||||||
2 | casino, including a liquor license, a license to prepare and | ||||||
3 | serve food for human consumption, and other necessary | ||||||
4 | licenses. All use, occupation, and excise taxes which apply to | ||||||
5 | the sale of food and beverages in this State and all taxes | ||||||
6 | imposed on the sale or use of tangible personal property apply | ||||||
7 | to such sales aboard the riverboat or in the casino. | ||||||
8 | (j) The Board may issue or re-issue a license authorizing | ||||||
9 | a riverboat to dock in a municipality or approve a relocation | ||||||
10 | under Section 11.2 only if, prior to the issuance or | ||||||
11 | re-issuance of the license or approval, the governing body of | ||||||
12 | the municipality in which the riverboat will dock has by a | ||||||
13 | majority vote approved the docking of riverboats in the | ||||||
14 | municipality. The Board may issue or re-issue a license | ||||||
15 | authorizing a riverboat to dock in areas of a county outside | ||||||
16 | any municipality or approve a relocation under Section 11.2 | ||||||
17 | only if, prior to the issuance or re-issuance of the license or | ||||||
18 | approval, the governing body of the county has by a majority | ||||||
19 | vote approved of the docking of riverboats within such areas. | ||||||
20 | (k) An owners licensee may conduct land-based gambling | ||||||
21 | operations upon approval by the Board and payment of a fee of | ||||||
22 | $250,000, which shall be deposited into the State Gaming Fund. | ||||||
23 | (l) An owners licensee may conduct gaming at a temporary | ||||||
24 | facility pending the construction of a permanent facility or | ||||||
25 | the remodeling or relocation of an existing facility to | ||||||
26 | accommodate gaming participants for up to 24 months after the |
| |||||||
| |||||||
1 | temporary facility begins to conduct gaming. Upon request by | ||||||
2 | an owners licensee and upon a showing of good cause by the | ||||||
3 | owners licensee : , (i) for a licensee authorized under | ||||||
4 | paragraph (3) of subsection (e-5), the Board shall extend the | ||||||
5 | period during which the licensee may conduct gaming at a | ||||||
6 | temporary facility by up to 30 months; and (ii) for all other | ||||||
7 | licensees, the Board shall extend the period during which the | ||||||
8 | licensee may conduct gaming at a temporary facility by up to 12 | ||||||
9 | months. The Board shall make rules concerning the conduct of | ||||||
10 | gaming from temporary facilities. | ||||||
11 | (Source: P.A. 101-31, eff. 6-28-19; 101-648, eff. 6-30-20; | ||||||
12 | 102-13, eff. 6-10-21; 102-558, eff. 8-20-21.)
| ||||||
13 | (230 ILCS 10/13) (from Ch. 120, par. 2413) | ||||||
14 | Sec. 13. Wagering tax; rate; distribution. | ||||||
15 | (a) Until January 1, 1998, a tax is imposed on the adjusted | ||||||
16 | gross receipts received from gambling games authorized under | ||||||
17 | this Act at the rate of 20%. | ||||||
18 | (a-1) From January 1, 1998 until July 1, 2002, a privilege | ||||||
19 | tax is imposed on persons engaged in the business of | ||||||
20 | conducting riverboat gambling operations, based on the | ||||||
21 | 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; |
| |||||||
| |||||||
1 | 20% of annual adjusted gross receipts in excess of | ||||||
2 | $25,000,000 but not exceeding $50,000,000; | ||||||
3 | 25% of annual adjusted gross receipts in excess of | ||||||
4 | $50,000,000 but not exceeding $75,000,000; | ||||||
5 | 30% of annual adjusted gross receipts in excess of | ||||||
6 | $75,000,000 but not exceeding $100,000,000; | ||||||
7 | 35% of annual adjusted gross receipts in excess of | ||||||
8 | $100,000,000. | ||||||
9 | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | ||||||
10 | is imposed on persons engaged in the business of conducting | ||||||
11 | riverboat gambling operations, other than licensed managers | ||||||
12 | conducting riverboat gambling operations on behalf of the | ||||||
13 | State, based on the adjusted gross receipts received by a | ||||||
14 | licensed owner from gambling games authorized under this Act | ||||||
15 | at the following rates: | ||||||
16 | 15% of annual adjusted gross receipts up to and | ||||||
17 | including $25,000,000; | ||||||
18 | 22.5% of annual adjusted gross receipts in excess of | ||||||
19 | $25,000,000 but not exceeding $50,000,000; | ||||||
20 | 27.5% of annual adjusted gross receipts in excess of | ||||||
21 | $50,000,000 but not exceeding $75,000,000; | ||||||
22 | 32.5% of annual adjusted gross receipts in excess of | ||||||
23 | $75,000,000 but not exceeding $100,000,000; | ||||||
24 | 37.5% of annual adjusted gross receipts in excess of | ||||||
25 | $100,000,000 but not exceeding $150,000,000; | ||||||
26 | 45% of annual adjusted gross receipts in excess of |
| |||||||
| |||||||
1 | $150,000,000 but not exceeding $200,000,000; | ||||||
2 | 50% of annual adjusted gross receipts in excess of | ||||||
3 | $200,000,000. | ||||||
4 | (a-3) Beginning July 1, 2003, a privilege tax is imposed | ||||||
5 | on persons engaged in the business of conducting riverboat | ||||||
6 | gambling operations, other than licensed managers conducting | ||||||
7 | riverboat gambling operations on behalf of the State, based on | ||||||
8 | the adjusted gross receipts received by a licensed owner from | ||||||
9 | gambling games authorized under this Act at the following | ||||||
10 | rates: | ||||||
11 | 15% of annual adjusted gross receipts up to and | ||||||
12 | including $25,000,000; | ||||||
13 | 27.5% of annual adjusted gross receipts in excess of | ||||||
14 | $25,000,000 but not exceeding $37,500,000; | ||||||
15 | 32.5% of annual adjusted gross receipts in excess of | ||||||
16 | $37,500,000 but not exceeding $50,000,000; | ||||||
17 | 37.5% of annual adjusted gross receipts in excess of | ||||||
18 | $50,000,000 but not exceeding $75,000,000; | ||||||
19 | 45% of annual adjusted gross receipts in excess of | ||||||
20 | $75,000,000 but not exceeding $100,000,000; | ||||||
21 | 50% of annual adjusted gross receipts in excess of | ||||||
22 | $100,000,000 but not exceeding $250,000,000; | ||||||
23 | 70% of annual adjusted gross receipts in excess of | ||||||
24 | $250,000,000. | ||||||
25 | An amount equal to the amount of wagering taxes collected | ||||||
26 | under this subsection (a-3) that are in addition to the amount |
| |||||||
| |||||||
1 | of wagering taxes that would have been collected if the | ||||||
2 | wagering tax rates under subsection (a-2) were in effect shall | ||||||
3 | be paid into the Common School Fund. | ||||||
4 | The privilege tax imposed under this subsection (a-3) | ||||||
5 | shall no longer be imposed beginning on the earlier of (i) July | ||||||
6 | 1, 2005; (ii) the first date after June 20, 2003 that riverboat | ||||||
7 | gambling operations are conducted pursuant to a dormant | ||||||
8 | license; or (iii) the first day that riverboat gambling | ||||||
9 | operations are conducted under the authority of an owners | ||||||
10 | license that is in addition to the 10 owners licenses | ||||||
11 | initially authorized under this Act. For the purposes of this | ||||||
12 | subsection (a-3), the term "dormant license" means an owners | ||||||
13 | license that is authorized by this Act under which no | ||||||
14 | riverboat gambling operations are being conducted on June 20, | ||||||
15 | 2003. | ||||||
16 | (a-4) Beginning on the first day on which the tax imposed | ||||||
17 | under subsection (a-3) is no longer imposed and ending upon | ||||||
18 | the imposition of the privilege tax under subsection (a-5) of | ||||||
19 | this Section, a privilege tax is imposed on persons engaged in | ||||||
20 | the business of conducting gambling operations, other than | ||||||
21 | licensed managers conducting riverboat gambling operations on | ||||||
22 | behalf of the State, based on the adjusted gross receipts | ||||||
23 | received by a licensed owner from gambling games authorized | ||||||
24 | under this Act at the following rates: | ||||||
25 | 15% of annual adjusted gross receipts up to and | ||||||
26 | including $25,000,000; |
| |||||||
| |||||||
1 | 22.5% of annual adjusted gross receipts in excess of | ||||||
2 | $25,000,000 but not exceeding $50,000,000; | ||||||
3 | 27.5% of annual adjusted gross receipts in excess of | ||||||
4 | $50,000,000 but not exceeding $75,000,000; | ||||||
5 | 32.5% of annual adjusted gross receipts in excess of | ||||||
6 | $75,000,000 but not exceeding $100,000,000; | ||||||
7 | 37.5% of annual adjusted gross receipts in excess of | ||||||
8 | $100,000,000 but not exceeding $150,000,000; | ||||||
9 | 45% of annual adjusted gross receipts in excess of | ||||||
10 | $150,000,000 but not exceeding $200,000,000; | ||||||
11 | 50% of annual adjusted gross receipts in excess of | ||||||
12 | $200,000,000. | ||||||
13 | For the imposition of the privilege tax in this subsection | ||||||
14 | (a-4), amounts paid pursuant to item (1) of subsection (b) of | ||||||
15 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
16 | be included in the determination of adjusted gross receipts. | ||||||
17 | (a-5)(1) Beginning on July 1, 2020, a privilege tax is | ||||||
18 | imposed on persons engaged in the business of conducting | ||||||
19 | gambling operations, other than the owners licensee under | ||||||
20 | paragraph (1) of subsection (e-5) of Section 7 and licensed | ||||||
21 | managers conducting riverboat gambling operations on behalf of | ||||||
22 | the State, based on the adjusted gross receipts received by | ||||||
23 | such licensee from the gambling games authorized under this | ||||||
24 | Act. The privilege tax for all gambling games other than table | ||||||
25 | games, including, but not limited to, slot machines, video | ||||||
26 | game of chance gambling, and electronic gambling games shall |
| |||||||
| |||||||
1 | be at the following rates: | ||||||
2 | 15% of annual adjusted gross receipts up to and | ||||||
3 | including $25,000,000; | ||||||
4 | 22.5% of annual adjusted gross receipts in excess of | ||||||
5 | $25,000,000 but not exceeding $50,000,000; | ||||||
6 | 27.5% of annual adjusted gross receipts in excess of | ||||||
7 | $50,000,000 but not exceeding $75,000,000; | ||||||
8 | 32.5% of annual adjusted gross receipts in excess of | ||||||
9 | $75,000,000 but not exceeding $100,000,000; | ||||||
10 | 37.5% of annual adjusted gross receipts in excess of | ||||||
11 | $100,000,000 but not exceeding $150,000,000; | ||||||
12 | 45% of annual adjusted gross receipts in excess of | ||||||
13 | $150,000,000 but not exceeding $200,000,000; | ||||||
14 | 50% of annual adjusted gross receipts in excess of | ||||||
15 | $200,000,000. | ||||||
16 | The privilege tax for table games shall be at the | ||||||
17 | following rates: | ||||||
18 | 15% of annual adjusted gross receipts up to and | ||||||
19 | including $25,000,000; | ||||||
20 | 20% of annual adjusted gross receipts in excess of | ||||||
21 | $25,000,000. | ||||||
22 | For the imposition of the privilege tax in this subsection | ||||||
23 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
24 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
25 | be included in the determination of adjusted gross receipts. | ||||||
26 | (2) Beginning on the first day that an owners licensee |
| |||||||
| |||||||
1 | under paragraph (1) of subsection (e-5) of Section 7 conducts | ||||||
2 | gambling operations, either in a temporary facility or a | ||||||
3 | permanent facility, a privilege tax is imposed on persons | ||||||
4 | engaged in the business of conducting gambling operations | ||||||
5 | under paragraph (1) of subsection (e-5) of Section 7, other | ||||||
6 | than licensed managers conducting riverboat gambling | ||||||
7 | operations on behalf of the State, based on the adjusted gross | ||||||
8 | receipts received by such licensee from the gambling games | ||||||
9 | authorized under this Act. The privilege tax for all gambling | ||||||
10 | games other than table games, including, but not limited to, | ||||||
11 | slot machines, video game of chance gambling, and electronic | ||||||
12 | gambling games shall be at the following rates: | ||||||
13 | 12% of annual adjusted gross receipts up to and | ||||||
14 | including $25,000,000 to the State and 10.5% of annual | ||||||
15 | adjusted gross receipts up to and including $25,000,000 to | ||||||
16 | the City of Chicago; | ||||||
17 | 16% of annual adjusted gross receipts in excess of | ||||||
18 | $25,000,000 but not exceeding $50,000,000 to the State and | ||||||
19 | 14% of annual adjusted gross receipts in excess of | ||||||
20 | $25,000,000 but not exceeding $50,000,000 to the City of | ||||||
21 | Chicago; | ||||||
22 | 20.1% of annual adjusted gross receipts in excess of | ||||||
23 | $50,000,000 but not exceeding $75,000,000 to the State and | ||||||
24 | 17.4% of annual adjusted gross receipts in excess of | ||||||
25 | $50,000,000 but not exceeding $75,000,000 to the City of | ||||||
26 | Chicago; |
| |||||||
| |||||||
1 | 21.4% of annual adjusted gross receipts in excess of | ||||||
2 | $75,000,000 but not exceeding $100,000,000 to the State | ||||||
3 | and 18.6% of annual adjusted gross receipts in excess of | ||||||
4 | $75,000,000 but not exceeding $100,000,000 to the City of | ||||||
5 | Chicago; | ||||||
6 | 22.7% of annual adjusted gross receipts in excess of | ||||||
7 | $100,000,000 but not exceeding $150,000,000 to the State | ||||||
8 | and 19.8% of annual adjusted gross receipts in excess of | ||||||
9 | $100,000,000 but not exceeding $150,000,000 to the City of | ||||||
10 | Chicago; | ||||||
11 | 24.1% of annual adjusted gross receipts in excess of | ||||||
12 | $150,000,000 but not exceeding $225,000,000 to the State | ||||||
13 | and 20.9% of annual adjusted gross receipts in excess of | ||||||
14 | $150,000,000 but not exceeding $225,000,000 to the City of | ||||||
15 | Chicago; | ||||||
16 | 26.8% of annual adjusted gross receipts in excess of | ||||||
17 | $225,000,000 but not exceeding $1,000,000,000 to the State | ||||||
18 | and 23.2% of annual adjusted gross receipts in excess of | ||||||
19 | $225,000,000 but not exceeding $1,000,000,000 to the City | ||||||
20 | of Chicago; | ||||||
21 | 40% of annual adjusted gross receipts in excess of | ||||||
22 | $1,000,000,000 to the State and 34.7% of annual gross | ||||||
23 | receipts in excess of $1,000,000,000 to the City of | ||||||
24 | Chicago. | ||||||
25 | The privilege tax for table games shall be at the | ||||||
26 | following rates: |
| |||||||
| |||||||
1 | 8.1% of annual adjusted gross receipts up to and | ||||||
2 | including $25,000,000 to the State and 6.9% of annual | ||||||
3 | adjusted gross receipts up to and including $25,000,000 to | ||||||
4 | the City of Chicago; | ||||||
5 | 10.7% of annual adjusted gross receipts in excess of | ||||||
6 | $25,000,000 but not exceeding $75,000,000 to the State and | ||||||
7 | 9.3% of annual adjusted gross receipts in excess of | ||||||
8 | $25,000,000 but not exceeding $75,000,000 to the City of | ||||||
9 | Chicago; | ||||||
10 | 11.2% of annual adjusted gross receipts in excess of | ||||||
11 | $75,000,000 but not exceeding $175,000,000 to the State | ||||||
12 | and 9.8% of annual adjusted gross receipts in excess of | ||||||
13 | $75,000,000 but not exceeding $175,000,000 to the City of | ||||||
14 | Chicago; | ||||||
15 | 13.5% of annual adjusted gross receipts in excess of | ||||||
16 | $175,000,000 but not exceeding $225,000,000 to the State | ||||||
17 | and 11.5% of annual adjusted gross receipts in excess of | ||||||
18 | $175,000,000 but not exceeding $225,000,000 to the City of | ||||||
19 | Chicago; | ||||||
20 | 15.1% of annual adjusted gross receipts in excess of | ||||||
21 | $225,000,000 but not exceeding $275,000,000 to the State | ||||||
22 | and 12.9% of annual adjusted gross receipts in excess of | ||||||
23 | $225,000,000 but not exceeding $275,000,000 to the City of | ||||||
24 | Chicago; | ||||||
25 | 16.2% of annual adjusted gross receipts in excess of | ||||||
26 | $275,000,000 but not exceeding $375,000,000 to the State |
| |||||||
| |||||||
1 | and 13.8% of annual adjusted gross receipts in excess of | ||||||
2 | $275,000,000 but not exceeding $375,000,000 to the City of | ||||||
3 | Chicago; | ||||||
4 | 18.9% of annual adjusted gross receipts in excess of | ||||||
5 | $375,000,000 to the State and 16.1% of annual gross | ||||||
6 | receipts in excess of $375,000,000 to the City of Chicago. | ||||||
7 | For the imposition of the privilege tax in this subsection | ||||||
8 | (a-5), amounts paid pursuant to item (1) of subsection (b) of | ||||||
9 | Section 56 of the Illinois Horse Racing Act of 1975 shall not | ||||||
10 | be included in the determination of adjusted gross receipts. | ||||||
11 | (3) Notwithstanding the provisions of this subsection | ||||||
12 | (a-5), for the first 10 years that the privilege tax is imposed | ||||||
13 | under this subsection (a-5) or until the year preceding the | ||||||
14 | calendar year in which paragraph (4) becomes operative, | ||||||
15 | whichever occurs first, the privilege tax shall be imposed on | ||||||
16 | the modified annual adjusted gross receipts of a riverboat or | ||||||
17 | casino conducting gambling operations in the City of East St. | ||||||
18 | Louis, unless: | ||||||
19 | (1) the riverboat or casino fails to employ at least | ||||||
20 | 450 people, except no minimum employment shall be required | ||||||
21 | during 2020 and 2021 or during periods that the riverboat | ||||||
22 | or casino is closed on orders of State officials for | ||||||
23 | public health emergencies or other emergencies not caused | ||||||
24 | by the riverboat or casino; | ||||||
25 | (2) the riverboat or casino fails to maintain | ||||||
26 | operations in a manner consistent with this Act or is not a |
| |||||||
| |||||||
1 | viable riverboat or casino subject to the approval of the | ||||||
2 | Board; or | ||||||
3 | (3) the owners licensee is not an entity in which | ||||||
4 | employees participate in an employee stock ownership plan | ||||||
5 | or in which the owners licensee sponsors a 401(k) | ||||||
6 | retirement plan and makes a matching employer contribution | ||||||
7 | equal to at least one-quarter of the first 12% or one-half | ||||||
8 | of the first 6% of each participating employee's | ||||||
9 | contribution, not to exceed any limitations under federal | ||||||
10 | laws and regulations. | ||||||
11 | (4) Notwithstanding the provisions of this subsection | ||||||
12 | (a-5), for 10 calendar years beginning in the year that | ||||||
13 | gambling operations commence either in a temporary or | ||||||
14 | permanent facility at an organization gaming facility located | ||||||
15 | in the City of Collinsville if the facility commences | ||||||
16 | operations within 3 years of the effective date of the changes | ||||||
17 | made to this Section by this amendatory Act of the 103rd | ||||||
18 | General Assembly, the privilege tax imposed under this | ||||||
19 | subsection (a-5) on a riverboat or casino conducting gambling | ||||||
20 | operations in the City of East St. Louis shall be reduced, if | ||||||
21 | applicable, by an amount equal to the difference in adjusted | ||||||
22 | gross receipts for the 2022 calendar year less the current | ||||||
23 | year's adjusted gross receipts, unless: | ||||||
24 | (A) the riverboat or casino fails to employ at least | ||||||
25 | 350 people, except that no minimum employment shall be | ||||||
26 | required during periods that the riverboat or casino is |
| |||||||
| |||||||
1 | closed on orders of State officials for public health | ||||||
2 | emergencies or other emergencies not caused by the | ||||||
3 | riverboat or casino; | ||||||
4 | (B) the riverboat or casino fails to maintain | ||||||
5 | operations in a manner consistent with this Act or is not a | ||||||
6 | viable riverboat or casino subject to the approval of the | ||||||
7 | Board; or | ||||||
8 | (C) the riverboat or casino fails to submit audited | ||||||
9 | financial statements to the Board prepared by an | ||||||
10 | accounting firm that has been preapproved by the Board and | ||||||
11 | such statements were prepared in accordance with the | ||||||
12 | provisions of the Financial Accounting Standards Board | ||||||
13 | Accounting Standards Codification under nongovernmental | ||||||
14 | accounting principles generally accepted in the United | ||||||
15 | States. | ||||||
16 | As used in this subsection (a-5), "modified annual | ||||||
17 | adjusted gross receipts" means: | ||||||
18 | (A) for calendar year 2020, the annual adjusted gross | ||||||
19 | receipts for the current year minus the difference between | ||||||
20 | an amount equal to the average annual adjusted gross | ||||||
21 | receipts from a riverboat or casino conducting gambling | ||||||
22 | operations in the City of East St. Louis for 2014, 2015, | ||||||
23 | 2016, 2017, and 2018 and the annual adjusted gross | ||||||
24 | receipts for 2018; | ||||||
25 | (B) for calendar year 2021, the annual adjusted gross | ||||||
26 | receipts for the current year minus the difference between |
| |||||||
| |||||||
1 | an amount equal to the average annual adjusted gross | ||||||
2 | receipts from a riverboat or casino conducting gambling | ||||||
3 | operations in the City of East St. Louis for 2014, 2015, | ||||||
4 | 2016, 2017, and 2018 and the annual adjusted gross | ||||||
5 | receipts for 2019; and | ||||||
6 | (C) for calendar years 2022 through 2029, the annual | ||||||
7 | adjusted gross receipts for the current year minus the | ||||||
8 | difference between an amount equal to the average annual | ||||||
9 | adjusted gross receipts from a riverboat or casino | ||||||
10 | conducting gambling operations in the City of East St. | ||||||
11 | Louis for 3 years preceding the current year and the | ||||||
12 | annual adjusted gross receipts for the immediately | ||||||
13 | preceding year. | ||||||
14 | (a-6) From June 28, 2019 (the effective date of Public Act | ||||||
15 | 101-31) until June 30, 2023, an owners licensee that conducted | ||||||
16 | gambling operations prior to January 1, 2011 shall receive a | ||||||
17 | dollar-for-dollar credit against the tax imposed under this | ||||||
18 | Section for any renovation or construction costs paid by the | ||||||
19 | owners licensee, but in no event shall the credit exceed | ||||||
20 | $2,000,000. | ||||||
21 | Additionally, from June 28, 2019 (the effective date of | ||||||
22 | Public Act 101-31) until December 31, 2024, an owners licensee | ||||||
23 | that (i) is located within 15 miles of the Missouri border, and | ||||||
24 | (ii) has at least 3 riverboats, casinos, or their equivalent | ||||||
25 | within a 45-mile radius, may be authorized to relocate to a new | ||||||
26 | location with the approval of both the unit of local |
| |||||||
| |||||||
1 | government designated as the home dock and the Board, so long | ||||||
2 | as the new location is within the same unit of local government | ||||||
3 | and no more than 3 miles away from its original location. Such | ||||||
4 | owners licensee shall receive a credit against the tax imposed | ||||||
5 | under this Section equal to 8% of the total project costs, as | ||||||
6 | approved by the Board, for any renovation or construction | ||||||
7 | costs paid by the owners licensee for the construction of the | ||||||
8 | new facility, provided that the new facility is operational by | ||||||
9 | July 1, 2024. In determining whether or not to approve a | ||||||
10 | relocation, the Board must consider the extent to which the | ||||||
11 | relocation will diminish the gaming revenues received by other | ||||||
12 | Illinois gaming facilities. | ||||||
13 | (a-7) Beginning in the initial adjustment year and through | ||||||
14 | the final adjustment year, if the total obligation imposed | ||||||
15 | pursuant to either subsection (a-5) or (a-6) will result in an | ||||||
16 | owners licensee receiving less after-tax adjusted gross | ||||||
17 | receipts than it received in calendar year 2018, then the | ||||||
18 | total amount of privilege taxes that the owners licensee is | ||||||
19 | required to pay for that calendar year shall be reduced to the | ||||||
20 | extent necessary so that the after-tax adjusted gross receipts | ||||||
21 | in that calendar year equals the after-tax adjusted gross | ||||||
22 | receipts in calendar year 2018, but the privilege tax | ||||||
23 | reduction shall not exceed the annual adjustment cap. If | ||||||
24 | pursuant to this subsection (a-7), the total obligation | ||||||
25 | imposed pursuant to either subsection (a-5) or (a-6) shall be | ||||||
26 | reduced, then the owners licensee shall not receive a refund |
| |||||||
| |||||||
1 | from the State at the end of the subject calendar year but | ||||||
2 | instead shall be able to apply that amount as a credit against | ||||||
3 | any payments it owes to the State in the following calendar | ||||||
4 | year to satisfy its total obligation under either subsection | ||||||
5 | (a-5) or (a-6). The credit for the final adjustment year shall | ||||||
6 | occur in the calendar year following the final adjustment | ||||||
7 | year. | ||||||
8 | If an owners licensee that conducted gambling operations | ||||||
9 | prior to January 1, 2019 expands its riverboat or casino, | ||||||
10 | including, but not limited to, with respect to its gaming | ||||||
11 | floor, additional non-gaming amenities such as restaurants, | ||||||
12 | bars, and hotels and other additional facilities, and incurs | ||||||
13 | construction and other costs related to such expansion from | ||||||
14 | June 28, 2019 (the effective date of Public Act 101-31) until | ||||||
15 | June 28, 2024 (the 5th anniversary of the effective date of | ||||||
16 | Public Act 101-31), then for each $15,000,000 spent for any | ||||||
17 | such construction or other costs related to expansion paid by | ||||||
18 | the owners licensee, the final adjustment year shall be | ||||||
19 | extended by one year and the annual adjustment cap shall | ||||||
20 | increase by 0.2% of adjusted gross receipts during each | ||||||
21 | calendar year until and including the final adjustment year. | ||||||
22 | No further modifications to the final adjustment year or | ||||||
23 | annual adjustment cap shall be made after $75,000,000 is | ||||||
24 | incurred in construction or other costs related to expansion | ||||||
25 | so that the final adjustment year shall not extend beyond the | ||||||
26 | 9th calendar year after the initial adjustment year, not |
| |||||||
| |||||||
1 | including the initial adjustment year, and the annual | ||||||
2 | adjustment cap shall not exceed 4% of adjusted gross receipts | ||||||
3 | in a particular calendar year. Construction and other costs | ||||||
4 | related to expansion shall include all project related costs, | ||||||
5 | including, but not limited to, all hard and soft costs, | ||||||
6 | financing costs, on or off-site ground, road or utility work, | ||||||
7 | cost of gaming equipment and all other personal property, | ||||||
8 | initial fees assessed for each incremental gaming position, | ||||||
9 | and the cost of incremental land acquired for such expansion. | ||||||
10 | Soft costs shall include, but not be limited to, legal fees, | ||||||
11 | architect, engineering and design costs, other consultant | ||||||
12 | costs, insurance cost, permitting costs, and pre-opening costs | ||||||
13 | related to the expansion, including, but not limited to, any | ||||||
14 | of the following: marketing, real estate taxes, personnel, | ||||||
15 | training, travel and out-of-pocket expenses, supply, | ||||||
16 | inventory, and other costs, and any other project related soft | ||||||
17 | costs. | ||||||
18 | To be eligible for the tax credits in subsection (a-6), | ||||||
19 | all construction contracts shall include a requirement that | ||||||
20 | the contractor enter into a project labor agreement with the | ||||||
21 | building and construction trades council with geographic | ||||||
22 | jurisdiction of the location of the proposed gaming facility. | ||||||
23 | Notwithstanding any other provision of this subsection | ||||||
24 | (a-7), this subsection (a-7) does not apply to an owners | ||||||
25 | licensee unless such owners licensee spends at least | ||||||
26 | $15,000,000 on construction and other costs related to its |
| |||||||
| |||||||
1 | expansion, excluding the initial fees assessed for each | ||||||
2 | incremental gaming position. | ||||||
3 | This subsection (a-7) does not apply to owners licensees | ||||||
4 | authorized pursuant to subsection (e-5) of Section 7 of this | ||||||
5 | Act. | ||||||
6 | For purposes of this subsection (a-7): | ||||||
7 | "Building and construction trades council" means any | ||||||
8 | organization representing multiple construction entities that | ||||||
9 | are monitoring or attentive to compliance with public or | ||||||
10 | workers' safety laws, wage and hour requirements, or other | ||||||
11 | statutory requirements or that are making or maintaining | ||||||
12 | collective bargaining agreements. | ||||||
13 | "Initial adjustment year" means the year commencing on | ||||||
14 | January 1 of the calendar year immediately following the | ||||||
15 | earlier of the following: | ||||||
16 | (1) the commencement of gambling operations, either in | ||||||
17 | a temporary or permanent facility, with respect to the | ||||||
18 | owners license authorized under paragraph (1) of | ||||||
19 | subsection (e-5) of Section 7 of this Act; or | ||||||
20 | (2) June 28, 2021 (24 months after the effective date | ||||||
21 | of Public Act 101-31); | ||||||
22 | provided the initial adjustment year shall not commence | ||||||
23 | earlier than June 28, 2020 (12 months after the effective date | ||||||
24 | of Public Act 101-31). | ||||||
25 | "Final adjustment year" means the 2nd calendar year after | ||||||
26 | the initial adjustment year, not including the initial |
| |||||||
| |||||||
1 | adjustment year, and as may be extended further as described | ||||||
2 | in this subsection (a-7). | ||||||
3 | "Annual adjustment cap" means 3% of adjusted gross | ||||||
4 | receipts in a particular calendar year, and as may be | ||||||
5 | increased further as otherwise described in this subsection | ||||||
6 | (a-7). | ||||||
7 | (a-8) Riverboat gambling operations conducted by a | ||||||
8 | licensed manager on behalf of the State are not subject to the | ||||||
9 | tax imposed under this Section. | ||||||
10 | (a-9) Beginning on January 1, 2020, the calculation of | ||||||
11 | gross receipts or adjusted gross receipts, for the purposes of | ||||||
12 | this Section, for a riverboat, a casino, or an organization | ||||||
13 | gaming facility shall not include the dollar amount of | ||||||
14 | non-cashable vouchers, coupons, and electronic promotions | ||||||
15 | redeemed by wagerers upon the riverboat, in the casino, or in | ||||||
16 | the organization gaming facility up to and including an amount | ||||||
17 | not to exceed 20% of a riverboat's, a casino's, or an | ||||||
18 | organization gaming facility's adjusted gross receipts. | ||||||
19 | The Illinois Gaming Board shall submit to the General | ||||||
20 | Assembly a comprehensive report no later than March 31, 2023 | ||||||
21 | detailing, at a minimum, the effect of removing non-cashable | ||||||
22 | vouchers, coupons, and electronic promotions from this | ||||||
23 | calculation on net gaming revenues to the State in calendar | ||||||
24 | years 2020 through 2022, the increase or reduction in wagerers | ||||||
25 | as a result of removing non-cashable vouchers, coupons, and | ||||||
26 | electronic promotions from this calculation, the effect of the |
| |||||||
| |||||||
1 | tax rates in subsection (a-5) on net gaming revenues to this | ||||||
2 | State, and proposed modifications to the calculation. | ||||||
3 | (a-10) The taxes imposed by this Section shall be paid by | ||||||
4 | the licensed owner or the organization gaming licensee to the | ||||||
5 | Board not later than 5:00 o'clock p.m. of the day after the day | ||||||
6 | when the wagers were made. | ||||||
7 | (a-15) If the privilege tax imposed under subsection (a-3) | ||||||
8 | is no longer imposed pursuant to item (i) of the last paragraph | ||||||
9 | of subsection (a-3), then by June 15 of each year, each owners | ||||||
10 | licensee, other than an owners licensee that admitted | ||||||
11 | 1,000,000 persons or fewer in calendar year 2004, must, in | ||||||
12 | addition to the payment of all amounts otherwise due under | ||||||
13 | this Section, pay to the Board a reconciliation payment in the | ||||||
14 | amount, if any, by which the licensed owner's base amount | ||||||
15 | exceeds the amount of net privilege tax paid by the licensed | ||||||
16 | owner to the Board in the then current State fiscal year. A | ||||||
17 | licensed owner's net privilege tax obligation due for the | ||||||
18 | balance of the State fiscal year shall be reduced up to the | ||||||
19 | total of the amount paid by the licensed owner in its June 15 | ||||||
20 | reconciliation payment. The obligation imposed by this | ||||||
21 | subsection (a-15) is binding on any person, firm, corporation, | ||||||
22 | or other entity that acquires an ownership interest in any | ||||||
23 | such owners license. The obligation imposed under this | ||||||
24 | subsection (a-15) terminates on the earliest of: (i) July 1, | ||||||
25 | 2007, (ii) the first day after August 23, 2005 (the effective | ||||||
26 | date of Public Act 94-673) that riverboat gambling operations |
| |||||||
| |||||||
1 | are conducted pursuant to a dormant license, (iii) the first | ||||||
2 | day that riverboat gambling operations are conducted under the | ||||||
3 | authority of an owners license that is in addition to the 10 | ||||||
4 | owners licenses initially authorized under this Act, or (iv) | ||||||
5 | the first day that a licensee under the Illinois Horse Racing | ||||||
6 | Act of 1975 conducts gaming operations with slot machines or | ||||||
7 | other electronic gaming devices. The Board must reduce the | ||||||
8 | obligation imposed under this subsection (a-15) by an amount | ||||||
9 | the Board deems reasonable for any of the following reasons: | ||||||
10 | (A) an act or acts of God, (B) an act of bioterrorism or | ||||||
11 | terrorism or a bioterrorism or terrorism threat that was | ||||||
12 | investigated by a law enforcement agency, or (C) a condition | ||||||
13 | beyond the control of the owners licensee that does not result | ||||||
14 | from any act or omission by the owners licensee or any of its | ||||||
15 | agents and that poses a hazardous threat to the health and | ||||||
16 | safety of patrons. If an owners licensee pays an amount in | ||||||
17 | excess of its liability under this Section, the Board shall | ||||||
18 | apply the overpayment to future payments required under this | ||||||
19 | Section. | ||||||
20 | For purposes of this subsection (a-15): | ||||||
21 | "Act of God" means an incident caused by the operation of | ||||||
22 | an extraordinary force that cannot be foreseen, that cannot be | ||||||
23 | avoided by the exercise of due care, and for which no person | ||||||
24 | can be held liable. | ||||||
25 | "Base amount" means the following: | ||||||
26 | For a riverboat in Alton, $31,000,000. |
| |||||||
| |||||||
1 | For a riverboat in East Peoria, $43,000,000. | ||||||
2 | For the Empress riverboat in Joliet, $86,000,000. | ||||||
3 | For a riverboat in Metropolis, $45,000,000. | ||||||
4 | For the Harrah's riverboat in Joliet, $114,000,000. | ||||||
5 | For a riverboat in Aurora, $86,000,000. | ||||||
6 | For a riverboat in East St. Louis, $48,500,000. | ||||||
7 | For a riverboat in Elgin, $198,000,000. | ||||||
8 | "Dormant license" has the meaning ascribed to it in | ||||||
9 | subsection (a-3). | ||||||
10 | "Net privilege tax" means all privilege taxes paid by a | ||||||
11 | licensed owner to the Board under this Section, less all | ||||||
12 | payments made from the State Gaming Fund pursuant to | ||||||
13 | subsection (b) of this Section. | ||||||
14 | The changes made to this subsection (a-15) by Public Act | ||||||
15 | 94-839 are intended to restate and clarify the intent of | ||||||
16 | Public Act 94-673 with respect to the amount of the payments | ||||||
17 | required to be made under this subsection by an owners | ||||||
18 | licensee to the Board. | ||||||
19 | (b) From the tax revenue from riverboat or casino gambling | ||||||
20 | deposited in the State Gaming Fund under this Section, an | ||||||
21 | amount equal to 5% of adjusted gross receipts generated by a | ||||||
22 | riverboat or a casino, other than a riverboat or casino | ||||||
23 | designated in paragraph (1), (3), or (4) of subsection (e-5) | ||||||
24 | of Section 7, shall be paid monthly, subject to appropriation | ||||||
25 | by the General Assembly, to the unit of local government in | ||||||
26 | which the casino is located or that is designated as the home |
| |||||||
| |||||||
1 | dock of the riverboat. Notwithstanding anything to the | ||||||
2 | contrary, beginning on the first day that an owners licensee | ||||||
3 | under paragraph (1), (2), (3), (4), (5), or (6) of subsection | ||||||
4 | (e-5) of Section 7 conducts gambling operations, either in a | ||||||
5 | temporary facility or a permanent facility, and for 2 years | ||||||
6 | thereafter, a unit of local government designated as the home | ||||||
7 | dock of a riverboat whose license was issued before January 1, | ||||||
8 | 2019, other than a riverboat conducting gambling operations in | ||||||
9 | the City of East St. Louis, shall not receive less under this | ||||||
10 | subsection (b) than the amount the unit of local government | ||||||
11 | received under this subsection (b) in calendar year 2018. | ||||||
12 | Notwithstanding anything to the contrary and because the City | ||||||
13 | of East St. Louis is a financially distressed city, beginning | ||||||
14 | on the first day that an owners licensee under paragraph (1), | ||||||
15 | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | ||||||
16 | conducts gambling operations, either in a temporary facility | ||||||
17 | or a permanent facility, and for 10 years thereafter, a unit of | ||||||
18 | local government designated as the home dock of a riverboat | ||||||
19 | conducting gambling operations in the City of East St. Louis | ||||||
20 | shall not receive less under this subsection (b) than the | ||||||
21 | amount the unit of local government received under this | ||||||
22 | subsection (b) in calendar year 2018. | ||||||
23 | From the tax revenue deposited in the State Gaming Fund | ||||||
24 | pursuant to riverboat or casino gambling operations conducted | ||||||
25 | by a licensed manager on behalf of the State, an amount equal | ||||||
26 | to 5% of adjusted gross receipts generated pursuant to those |
| |||||||
| |||||||
1 | riverboat or casino gambling operations shall be paid monthly, | ||||||
2 | subject to appropriation by the General Assembly, to the unit | ||||||
3 | of local government that is designated as the home dock of the | ||||||
4 | riverboat upon which those riverboat gambling operations are | ||||||
5 | conducted or in which the casino is located. | ||||||
6 | From the tax revenue from riverboat or casino gambling | ||||||
7 | deposited in the State Gaming Fund under this Section, an | ||||||
8 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
9 | a riverboat designated in paragraph (3) of subsection (e-5) of | ||||||
10 | Section 7 shall be divided and remitted monthly, subject to | ||||||
11 | appropriation, as follows: 70% to Waukegan, 10% to Park City, | ||||||
12 | 15% to North Chicago, and 5% to Lake County. | ||||||
13 | From the tax revenue from riverboat or casino gambling | ||||||
14 | deposited in the State Gaming Fund under this Section, an | ||||||
15 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
16 | a riverboat designated in paragraph (4) of subsection (e-5) of | ||||||
17 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
18 | as follows: 70% to the City of Rockford, 5% to the City of | ||||||
19 | Loves Park, 5% to the Village of Machesney, and 20% to | ||||||
20 | Winnebago County. | ||||||
21 | From the tax revenue from riverboat or casino gambling | ||||||
22 | deposited in the State Gaming Fund under this Section, an | ||||||
23 | amount equal to 5% of the adjusted gross receipts generated by | ||||||
24 | a riverboat designated in paragraph (5) of subsection (e-5) of | ||||||
25 | Section 7 shall be remitted monthly, subject to appropriation, | ||||||
26 | as follows: 2% to the unit of local government in which the |
| |||||||
| |||||||
1 | riverboat or casino is located, and 3% shall be distributed: | ||||||
2 | (A) in accordance with a regional capital development plan | ||||||
3 | entered into by the following communities: Village of Beecher, | ||||||
4 | City of Blue Island, Village of Burnham, City of Calumet City, | ||||||
5 | Village of Calumet Park, City of Chicago Heights, City of | ||||||
6 | Country Club Hills, Village of Crestwood, Village of Crete, | ||||||
7 | Village of Dixmoor, Village of Dolton, Village of East Hazel | ||||||
8 | Crest, Village of Flossmoor, Village of Ford Heights, Village | ||||||
9 | of Glenwood, City of Harvey, Village of Hazel Crest, Village | ||||||
10 | of Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
11 | Markham, Village of Matteson, Village of Midlothian, Village | ||||||
12 | of Monee, City of Oak Forest, Village of Olympia Fields, | ||||||
13 | Village of Orland Hills, Village of Orland Park, City of Palos | ||||||
14 | Heights, Village of Park Forest, Village of Phoenix, Village | ||||||
15 | of Posen, Village of Richton Park, Village of Riverdale, | ||||||
16 | Village of Robbins, Village of Sauk Village, Village of South | ||||||
17 | Chicago Heights, Village of South Holland, Village of Steger, | ||||||
18 | Village of Thornton, Village of Tinley Park, Village of | ||||||
19 | University Park, and Village of Worth; or (B) if no regional | ||||||
20 | capital development plan exists, equally among the communities | ||||||
21 | listed in item (A) to be used for capital expenditures or | ||||||
22 | public pension payments, or both. | ||||||
23 | Units of local government may refund any portion of the | ||||||
24 | payment that they receive pursuant to this subsection (b) to | ||||||
25 | the riverboat or casino. | ||||||
26 | (b-4) Beginning on the first day a the licensee under |
| |||||||
| |||||||
1 | paragraph (5) of subsection (e-5) of Section 7 conducts | ||||||
2 | gambling operations or 30 days after the effective date of | ||||||
3 | this Amendatory Act of the 103rd General Assembly, whichever | ||||||
4 | is sooner , either in a temporary facility or a permanent | ||||||
5 | facility, and ending on July 31, 2042, from the tax revenue | ||||||
6 | deposited in the State Gaming Fund under this Section, | ||||||
7 | $5,000,000 shall be paid annually, subject to appropriation, | ||||||
8 | to the host municipality of that owners licensee of a license | ||||||
9 | issued or re-issued pursuant to Section 7.1 of this Act before | ||||||
10 | January 1, 2012. Payments received by the host municipality | ||||||
11 | pursuant to this subsection (b-4) may not be shared with any | ||||||
12 | other unit of local government. | ||||||
13 | (b-5) Beginning on June 28, 2019 (the effective date of | ||||||
14 | Public Act 101-31), from the tax revenue deposited in the | ||||||
15 | State Gaming Fund under this Section, an amount equal to 3% of | ||||||
16 | adjusted gross receipts generated by each organization gaming | ||||||
17 | facility located outside Madison County shall be paid monthly, | ||||||
18 | subject to appropriation by the General Assembly, to a | ||||||
19 | municipality other than the Village of Stickney in which each | ||||||
20 | organization gaming facility is located or, if the | ||||||
21 | organization gaming facility is not located within a | ||||||
22 | municipality, to the county in which the organization gaming | ||||||
23 | facility is located, except as otherwise provided in this | ||||||
24 | Section. From the tax revenue deposited in the State Gaming | ||||||
25 | Fund under this Section, an amount equal to 3% of adjusted | ||||||
26 | gross receipts generated by an organization gaming facility |
| |||||||
| |||||||
1 | located in the Village of Stickney shall be paid monthly, | ||||||
2 | subject to appropriation by the General Assembly, as follows: | ||||||
3 | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | ||||||
4 | to the Town of Cicero, and 20% to the Stickney Public Health | ||||||
5 | District. | ||||||
6 | From the tax revenue deposited in the State Gaming Fund | ||||||
7 | under this Section, an amount equal to 5% of adjusted gross | ||||||
8 | receipts generated by an organization gaming facility located | ||||||
9 | in the City of Collinsville shall be paid monthly, subject to | ||||||
10 | appropriation by the General Assembly, as follows: 30% to the | ||||||
11 | City of Alton, 30% to the City of East St. Louis, and 40% to | ||||||
12 | the City of Collinsville. | ||||||
13 | Municipalities and counties may refund any portion of the | ||||||
14 | payment that they receive pursuant to this subsection (b-5) to | ||||||
15 | the organization gaming facility. | ||||||
16 | (b-6) Beginning on June 28, 2019 (the effective date of | ||||||
17 | Public Act 101-31), from the tax revenue deposited in the | ||||||
18 | State Gaming Fund under this Section, an amount equal to 2% of | ||||||
19 | adjusted gross receipts generated by an organization gaming | ||||||
20 | facility located outside Madison County shall be paid monthly, | ||||||
21 | subject to appropriation by the General Assembly, to the | ||||||
22 | county in which the organization gaming facility is located | ||||||
23 | for the purposes of its criminal justice system or health care | ||||||
24 | system. | ||||||
25 | Counties may refund any portion of the payment that they | ||||||
26 | receive pursuant to this subsection (b-6) to the organization |
| |||||||
| |||||||
1 | gaming facility. | ||||||
2 | (b-7) From the tax revenue from the organization gaming | ||||||
3 | licensee located in one of the following townships of Cook | ||||||
4 | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | ||||||
5 | Worth, an amount equal to 5% of the adjusted gross receipts | ||||||
6 | generated by that organization gaming licensee shall be | ||||||
7 | remitted monthly, subject to appropriation, as follows: 2% to | ||||||
8 | the unit of local government in which the organization gaming | ||||||
9 | licensee is located, and 3% shall be distributed: (A) in | ||||||
10 | accordance with a regional capital development plan entered | ||||||
11 | into by the following communities: Village of Beecher, City of | ||||||
12 | Blue Island, Village of Burnham, City of Calumet City, Village | ||||||
13 | of Calumet Park, City of Chicago Heights, City of Country Club | ||||||
14 | Hills, Village of Crestwood, Village of Crete, Village of | ||||||
15 | Dixmoor, Village of Dolton, Village of East Hazel Crest, | ||||||
16 | Village of Flossmoor, Village of Ford Heights, Village of | ||||||
17 | Glenwood, City of Harvey, Village of Hazel Crest, Village of | ||||||
18 | Homewood, Village of Lansing, Village of Lynwood, City of | ||||||
19 | Markham, Village of Matteson, Village of Midlothian, Village | ||||||
20 | of Monee, City of Oak Forest, Village of Olympia Fields, | ||||||
21 | Village of Orland Hills, Village of Orland Park, City of Palos | ||||||
22 | Heights, Village of Park Forest, Village of Phoenix, Village | ||||||
23 | of Posen, Village of Richton Park, Village of Riverdale, | ||||||
24 | Village of Robbins, Village of Sauk Village, Village of South | ||||||
25 | Chicago Heights, Village of South Holland, Village of Steger, | ||||||
26 | Village of Thornton, Village of Tinley Park, Village of |
| |||||||
| |||||||
1 | University Park, and Village of Worth; or (B) if no regional | ||||||
2 | capital development plan exists, equally among the communities | ||||||
3 | listed in item (A) to be used for capital expenditures or | ||||||
4 | public pension payments, or both. | ||||||
5 | (b-8) In lieu of the payments under subsection (b) of this | ||||||
6 | Section, from the tax revenue deposited in the State Gaming | ||||||
7 | Fund pursuant to riverboat or casino gambling operations | ||||||
8 | conducted by an owners licensee under paragraph (1) of | ||||||
9 | subsection (e-5) of Section 7, an amount equal to the tax | ||||||
10 | revenue generated from the privilege tax imposed by paragraph | ||||||
11 | (2) of subsection (a-5) that is to be paid to the City of | ||||||
12 | Chicago shall be paid monthly, subject to appropriation by the | ||||||
13 | General Assembly, as follows: (1) an amount equal to 0.5% of | ||||||
14 | the annual adjusted gross receipts generated by the owners | ||||||
15 | licensee under paragraph (1) of subsection (e-5) of Section 7 | ||||||
16 | to the home rule county in which the owners licensee is located | ||||||
17 | for the purpose of enhancing the county's criminal justice | ||||||
18 | system; and (2) the balance to the City of Chicago and shall be | ||||||
19 | expended or obligated by the City of Chicago for pension | ||||||
20 | payments in accordance with Public Act 99-506. | ||||||
21 | (c) Appropriations, as approved by the General Assembly, | ||||||
22 | may be made from the State Gaming Fund to the Board (i) for the | ||||||
23 | administration and enforcement of this Act and the Video | ||||||
24 | Gaming Act, (ii) for distribution to the Illinois State Police | ||||||
25 | and to the Department of Revenue for the enforcement of this | ||||||
26 | Act and the Video Gaming Act, and (iii) to the Department of |
| |||||||
| |||||||
1 | Human Services for the administration of programs to treat | ||||||
2 | problem gambling, including problem gambling from sports | ||||||
3 | wagering. The Board's annual appropriations request must | ||||||
4 | separately state its funding needs for the regulation of | ||||||
5 | gaming authorized under Section 7.7, riverboat gaming, casino | ||||||
6 | gaming, video gaming, and sports wagering. | ||||||
7 | (c-2) An amount equal to 2% of the adjusted gross receipts | ||||||
8 | generated by an organization gaming facility located within a | ||||||
9 | home rule county with a population of over 3,000,000 | ||||||
10 | inhabitants shall be paid, subject to appropriation from the | ||||||
11 | General Assembly, from the State Gaming Fund to the home rule | ||||||
12 | county in which the organization gaming licensee is located | ||||||
13 | for the purpose of enhancing the county's criminal justice | ||||||
14 | system. | ||||||
15 | (c-3) Appropriations, as approved by the General Assembly, | ||||||
16 | may be made from the tax revenue deposited into the State | ||||||
17 | Gaming Fund from organization gaming licensees pursuant to | ||||||
18 | this Section for the administration and enforcement of this | ||||||
19 | Act. | ||||||
20 | (c-4) After payments required under subsections (b), | ||||||
21 | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | ||||||
22 | the tax revenue from organization gaming licensees deposited | ||||||
23 | into the State Gaming Fund under this Section, all remaining | ||||||
24 | amounts from organization gaming licensees shall be | ||||||
25 | transferred into the Capital Projects Fund. | ||||||
26 | (c-5) (Blank). |
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1 | (c-10) Each year the General Assembly shall appropriate | ||||||
2 | from the General Revenue Fund to the Education Assistance Fund | ||||||
3 | an amount equal to the amount paid into the Horse Racing Equity | ||||||
4 | Fund pursuant to subsection (c-5) in the prior calendar year. | ||||||
5 | (c-15) After the payments required under subsections (b), | ||||||
6 | (c), and (c-5) have been made, an amount equal to 2% of the | ||||||
7 | adjusted gross receipts of (1) an owners licensee that | ||||||
8 | relocates pursuant to Section 11.2, (2) an owners licensee | ||||||
9 | conducting riverboat gambling operations pursuant to an owners | ||||||
10 | license that is initially issued after June 25, 1999, or (3) | ||||||
11 | the first riverboat gambling operations conducted by a | ||||||
12 | licensed manager on behalf of the State under Section 7.3, | ||||||
13 | whichever comes first, shall be paid, subject to appropriation | ||||||
14 | from the General Assembly, from the State Gaming Fund to each | ||||||
15 | home rule county with a population of over 3,000,000 | ||||||
16 | inhabitants for the purpose of enhancing the county's criminal | ||||||
17 | justice system. | ||||||
18 | (c-20) Each year the General Assembly shall appropriate | ||||||
19 | from the General Revenue Fund to the Education Assistance Fund | ||||||
20 | an amount equal to the amount paid to each home rule county | ||||||
21 | with a population of over 3,000,000 inhabitants pursuant to | ||||||
22 | subsection (c-15) in the prior calendar year. | ||||||
23 | (c-21) After the payments required under subsections (b), | ||||||
24 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | ||||||
25 | been made, an amount equal to 0.5% of the adjusted gross | ||||||
26 | receipts generated by the owners licensee under paragraph (1) |
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1 | of subsection (e-5) of Section 7 shall be paid monthly, | ||||||
2 | subject to appropriation from the General Assembly, from the | ||||||
3 | State Gaming Fund to the home rule county in which the owners | ||||||
4 | licensee is located for the purpose of enhancing the county's | ||||||
5 | criminal justice system. | ||||||
6 | (c-22) After the payments required under subsections (b), | ||||||
7 | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | ||||||
8 | (c-21) have been made, an amount equal to 2% of the adjusted | ||||||
9 | gross receipts generated by the owners licensee under | ||||||
10 | paragraph (5) of subsection (e-5) of Section 7 shall be paid, | ||||||
11 | subject to appropriation from the General Assembly, from the | ||||||
12 | State Gaming Fund to the home rule county in which the owners | ||||||
13 | licensee is located for the purpose of enhancing the county's | ||||||
14 | criminal justice system. | ||||||
15 | (c-25) From July 1, 2013 and each July 1 thereafter | ||||||
16 | through July 1, 2019, $1,600,000 shall be transferred from the | ||||||
17 | State Gaming Fund to the Chicago State University Education | ||||||
18 | Improvement Fund. | ||||||
19 | On July 1, 2020 and each July 1 thereafter, $3,000,000 | ||||||
20 | shall be transferred from the State Gaming Fund to the Chicago | ||||||
21 | State University Education Improvement Fund. | ||||||
22 | (c-30) On July 1, 2013 or as soon as possible thereafter, | ||||||
23 | $92,000,000 shall be transferred from the State Gaming Fund to | ||||||
24 | the School Infrastructure Fund and $23,000,000 shall be | ||||||
25 | transferred from the State Gaming Fund to the Horse Racing | ||||||
26 | Equity Fund. |
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1 | (c-35) Beginning on July 1, 2013, in addition to any | ||||||
2 | amount transferred under subsection (c-30) of this Section, | ||||||
3 | $5,530,000 shall be transferred monthly from the State Gaming | ||||||
4 | Fund to the School Infrastructure Fund. | ||||||
5 | (d) From time to time, through June 30, 2021, the Board | ||||||
6 | shall transfer the remainder of the funds generated by this | ||||||
7 | Act into the Education Assistance Fund. | ||||||
8 | (d-5) Beginning on July 1, 2021, on the last day of each | ||||||
9 | month, or as soon thereafter as possible, after all the | ||||||
10 | required expenditures, distributions, and transfers have been | ||||||
11 | made from the State Gaming Fund for the month pursuant to | ||||||
12 | subsections (b) through (c-35), at the direction of the Board, | ||||||
13 | the Comptroller shall direct and the Treasurer shall transfer | ||||||
14 | $22,500,000, along with any deficiencies in such amounts from | ||||||
15 | prior months in the same fiscal year, from the State Gaming | ||||||
16 | Fund to the Education Assistance Fund; then, at the direction | ||||||
17 | of the Board, the Comptroller shall direct and the Treasurer | ||||||
18 | shall transfer the remainder of the funds generated by this | ||||||
19 | Act, if any, from the State Gaming Fund to the Capital Projects | ||||||
20 | Fund. | ||||||
21 | (e) Nothing in this Act shall prohibit the unit of local | ||||||
22 | government designated as the home dock of the riverboat from | ||||||
23 | entering into agreements with other units of local government | ||||||
24 | in this State or in other states to share its portion of the | ||||||
25 | tax revenue. | ||||||
26 | (f) To the extent practicable, the Board shall administer |
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1 | and collect the wagering taxes imposed by this Section in a | ||||||
2 | manner consistent with the provisions of Sections 4, 5, 5a, | ||||||
3 | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of | ||||||
4 | the Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
5 | Uniform Penalty and Interest Act. | ||||||
6 | (Source: P.A. 102-16, eff. 6-17-21; 102-538, eff. 8-20-21; | ||||||
7 | 102-689, eff. 12-17-21; 102-699, eff. 4-19-22; 103-8, eff. | ||||||
8 | 6-7-23.)
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