96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB1986


 
Introduced 2/20/2009, by Sen. John M. Sullivan
 
SYNOPSIS AS INTRODUCED:

















230 ILCS 10/7
 from Ch. 120, par. 2407


230 ILCS 10/13
 from Ch. 120, par. 2413







 Amends the Riverboat Gambling Act. Removes language ending the obligation of owners licensees to make certain payments of 3% of adjusted gross receipts (the impact fee) upon the meeting of specified conditions. Removes language providing for the payment of 15% of the adjusted gross receipts of specified owners licensees from the State Gaming Fund to the Horse Racing Equity Trust Fund and other related provisions.
















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FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB1986

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1
 AN ACT concerning gaming.


2
 Be it enacted by the People of the State of Illinois,

3
represented in the General Assembly:



4
 Section 5. The Riverboat Gambling Act is amended by 
5
changing Sections 7 and 13 as follows:




6
 (230 ILCS 10/7) (from Ch. 120, par. 2407)


7
 Sec. 7. Owners Licenses. 

8
 (a) The Board shall issue owners licenses to persons, firms 
9
or
corporations which apply for such licenses upon payment to 
10
the Board of the
non-refundable license fee set by the Board, 
11
upon payment of a $25,000
license fee for the first year of 
12
operation and a $5,000 license fee for
each succeeding year and 
13
upon a determination by the Board that the
applicant is 
14
eligible for an owners license pursuant to this Act and the

15
rules of the Board. Beginning December 15, 2008 (the effective 
16
date of Public Act 95-1008) From the effective date of this 
17
amendatory Act of the 95th General Assembly until (i) 3 years 
18
after the effective date of this amendatory Act of the 95th 
19
General Assembly, (ii) the date any organization licensee 
20
begins to operate a slot machine or video game of chance under 
21
the Illinois Horse Racing Act of 1975 or this Act, (iii) the 
22
date that payments begin under subsection (c-5) of Section 13 
23
of the Act, or (iv) the wagering tax imposed under Section 13 
 


 






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of this Act is increased by law to reflect a tax rate that is at 
2
least as stringent or more stringent than the tax rate 
3
contained in subsection (a-3) of Section 13, whichever occurs 
4
first, as a condition of licensure and as an alternative source 
5
of payment for those funds payable under subsection (c-5) of 
6
Section 13 of the Riverboat Gambling Act, any owners licensee 
7
that holds or receives its owners license on or after the 
8
effective date of this amendatory Act of the 94th General 
9
Assembly, other than an owners licensee operating a riverboat 
10
with adjusted gross receipts in calendar year 2004 of less than 
11
$200,000,000, must pay into the Horse Racing Equity Trust Fund, 
12
in addition to any other payments required under this Act, an 
13
amount equal to 3% of the adjusted gross receipts received by 
14
the owners licensee. The payments required under this Section 
15
shall be made by the owners licensee to the State Treasurer no 
16
later than 3:00 o'clock p.m. of the day after the day when the 
17
adjusted gross receipts were received by the owners licensee. A 
18
person, firm or corporation is ineligible to receive
an owners 
19
license if:


20
  (1) the person has been convicted of a felony under the 
21
 laws of this
State, any other state, or the United States;


22
  (2) the person has been convicted of any violation of 
23
 Article 28 of the
Criminal Code of 1961, or substantially 
24
 similar laws of any other jurisdiction;


25
  (3) the person has submitted an application for a 
26
 license under this
Act which contains false information;


 


 






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1
  (4) the person is
a member of the Board;


2
  (5) a person defined in (1), (2), (3) or (4) is an 
3
 officer, director or
managerial employee of the firm or 
4
 corporation;


5
  (6) the firm or corporation employs a person defined in 
6
 (1), (2), (3) or
(4) who participates in the management or 
7
 operation of gambling operations
authorized under this 
8
 Act;


9
  (7) (blank); or


10
  (8) a license of the person, firm or corporation issued 
11
 under
this Act, or a license to own or operate gambling 
12
 facilities
in any other jurisdiction, has been revoked.

13
 The Board is expressly prohibited from making changes to 
14
the requirement that licensees make payment into the Horse 
15
Racing Equity Trust Fund without the express authority of the 
16
Illinois General Assembly and making any other rule to 
17
implement or interpret this amendatory Act of the 95th General 
18
Assembly. For the purposes of this paragraph, "rules" is given 
19
the meaning given to that term in Section 1-70 of the Illinois 
20
Administrative Procedure Act.
21
 (b) In determining whether to grant an owners license to an 
22
applicant, the
Board shall consider:


23
  (1) the character, reputation, experience and 
24
 financial integrity of the
applicants and of any other or 
25
 separate person that either:


26
   (A) controls, directly or indirectly, such 
 


 






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1
 applicant, or


2
   (B) is controlled, directly or indirectly, by such 
3
 applicant or by a
person which controls, directly or 
4
 indirectly, such applicant;


5
  (2) the facilities or proposed facilities for the 
6
 conduct of riverboat
gambling;


7
  (3) the highest prospective total revenue to be derived 
8
 by the State
from the conduct of riverboat gambling;


9
  (4) the extent to which the ownership of the applicant 
10
 reflects the
diversity of the State by including minority 
11
 persons and females
and the good faith affirmative action 
12
 plan of
each applicant to recruit, train and upgrade 
13
 minority persons and females in all employment 
14
 classifications;


15
  (5) the financial ability of the applicant to purchase 
16
 and maintain
adequate liability and casualty insurance;


17
  (6) whether the applicant has adequate capitalization 
18
 to provide and
maintain, for the duration of a license, a 
19
 riverboat;


20
  (7) the extent to which the applicant exceeds or meets 
21
 other standards
for the issuance of an owners license which 
22
 the Board may adopt by rule;
and


23
  (8) The amount of the applicant's license bid.

24
 (c) Each owners license shall specify the place where 
25
riverboats shall
operate and dock.

26
 (d) Each applicant shall submit with his application, on 
 


 






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1
forms
provided by the Board, 2 sets of his fingerprints.

2
 (e) The Board may issue up to 10 licenses authorizing the 
3
holders of such
licenses to own riverboats. In the application 
4
for an owners license, the
applicant shall state the dock at 
5
which the riverboat is based and the water
on which the 
6
riverboat will be located. The Board shall issue 5 licenses to

7
become effective not earlier than January 1, 1991. Three of 
8
such licenses
shall authorize riverboat gambling on the 
9
Mississippi River, or, with approval
by the municipality in 
10
which the
riverboat was docked on August 7, 2003 and with Board 
11
approval, be authorized to relocate to a new location,
in a

12
municipality that (1) borders on the Mississippi River or is 
13
within 5
miles of the city limits of a municipality that 
14
borders on the Mississippi
River and (2), on August 7, 2003, 
15
had a riverboat conducting riverboat gambling operations 
16
pursuant to
a license issued under this Act; one of which shall 
17
authorize riverboat
gambling from a home dock in the city of 
18
East St. Louis. One other license
shall
authorize riverboat 
19
gambling on
the Illinois River south of Marshall County. The 
20
Board shall issue one
additional license to become effective 
21
not earlier than March 1, 1992, which
shall authorize riverboat 
22
gambling on the Des Plaines River in Will County.
The Board may 
23
issue 4 additional licenses to become effective not
earlier 
24
than
March 1, 1992. In determining the water upon which 
25
riverboats will operate,
the Board shall consider the economic 
26
benefit which riverboat gambling confers
on the State, and 
 


 






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shall seek to assure that all regions of the State share
in the 
2
economic benefits of riverboat gambling.

3
 In granting all licenses, the Board may give favorable 
4
consideration to
economically depressed areas of the State, to 
5
applicants presenting plans
which provide for significant 
6
economic development over a large geographic
area, and to 
7
applicants who currently operate non-gambling riverboats in

8
Illinois.
The Board shall review all applications for owners 
9
licenses,
and shall inform each applicant of the Board's 
10
decision.
The Board may grant an owners license to an
applicant 
11
that has not submitted the highest license bid, but if it does 
12
not
select the highest bidder, the Board shall issue a written 
13
decision explaining
why another
applicant was selected and 
14
identifying the factors set forth in this Section
that favored 
15
the winning bidder.

16
 In addition to any other revocation powers granted to the 
17
Board under this
Act,
the Board may revoke the owners license 
18
of a licensee which fails
to begin conducting gambling within 
19
15 months
of receipt of the
Board's approval of the application 
20
if the Board determines that license
revocation is in the best 
21
interests of the State.

22
 (f) The first 10 owners licenses issued under this Act 
23
shall permit the
holder to own up to 2 riverboats and equipment 
24
thereon
for a period of 3 years after the effective date of the 
25
license. Holders of
the first 10 owners licenses must pay the 
26
annual license fee for each of
the 3
years during which they 
 


 






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1
are authorized to own riverboats.

2
 (g) Upon the termination, expiration, or revocation of each 
3
of the first
10 licenses, which shall be issued for a 3 year 
4
period, all licenses are
renewable annually upon payment of the 
5
fee and a determination by the Board
that the licensee 
6
continues to meet all of the requirements of this Act and the

7
Board's rules.
However, for licenses renewed on or after May 1, 
8
1998, renewal shall be
for a period of 4 years, unless the 
9
Board sets a shorter period.

10
 (h) An owners license shall entitle the licensee to own up 
11
to 2
riverboats. A licensee shall limit the number of gambling 
12
participants to
1,200 for any such owners license.
A licensee 
13
may operate both of its riverboats concurrently, provided that 
14
the
total number of gambling participants on both riverboats 
15
does not exceed
1,200. Riverboats licensed to operate on the

16
Mississippi River and the Illinois River south of Marshall 
17
County shall
have an authorized capacity of at least 500 
18
persons. Any other riverboat
licensed under this Act shall have 
19
an authorized capacity of at least 400
persons.

20
 (i) A licensed owner is authorized to apply to the Board 
21
for and, if
approved therefor, to receive all licenses from the 
22
Board necessary for the
operation of a riverboat, including a 
23
liquor license, a license
to prepare and serve food for human 
24
consumption, and other necessary
licenses. All use, occupation 
25
and excise taxes which apply to the sale of
food and beverages 
26
in this State and all taxes imposed on the sale or use
of 
 


 






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tangible personal property apply to such sales aboard the 
2
riverboat.

3
 (j) The Board may issue or re-issue a license authorizing a 
4
riverboat to
dock
in a municipality or approve a relocation 
5
under Section 11.2 only if, prior
to the issuance or 
6
re-issuance of
the license or approval, the governing body of 
7
the municipality in which
the riverboat will dock has by a 
8
majority vote approved the docking of
riverboats in the 
9
municipality. The Board may issue or re-issue a license

10
authorizing a
riverboat to dock in areas of a county outside 
11
any municipality or approve a
relocation under Section 11.2 
12
only if, prior to the issuance or re-issuance
of the license
or 
13
approval, the
governing body of the county has by a majority 
14
vote approved of the docking of
riverboats within such areas.

15
(Source: P.A. 94-667, eff. 8-23-05; 94-804, eff. 5-26-06; 
16
95-1008, eff. 12-15-08.)





17
 (230 ILCS 10/13) (from Ch. 120, par. 2413)


18
 Sec. 13. Wagering tax; rate; distribution. 

19
 (a) Until January 1, 1998, a tax is imposed on the adjusted 
20
gross
receipts received from gambling games authorized under 
21
this Act at the rate of
20%.

22
 (a-1) From January 1, 1998 until July 1, 2002, a privilege 
23
tax is
imposed on persons engaged in the business of conducting 
24
riverboat gambling
operations, based on the adjusted gross 
25
receipts received by a licensed owner
from gambling games 
 


 






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authorized under this Act at the following rates:


2
  15% of annual adjusted gross receipts up to and 
3
 including $25,000,000;


4
  20% of annual adjusted gross receipts in excess of 
5
 $25,000,000 but not
exceeding $50,000,000;


6
  25% of annual adjusted gross receipts in excess of 
7
 $50,000,000 but not
exceeding $75,000,000;


8
  30% of annual adjusted gross receipts in excess of 
9
 $75,000,000 but not
exceeding $100,000,000;


10
  35% of annual adjusted gross receipts in excess of 
11
 $100,000,000.

12
 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax 
13
is imposed on
persons engaged in the business of conducting 
14
riverboat gambling operations,
other than licensed managers 
15
conducting riverboat gambling operations on behalf
of the 
16
State, based on the adjusted gross receipts received by a 
17
licensed
owner from gambling games authorized under this Act at 
18
the following rates:


19
  15% of annual adjusted gross receipts up to and 
20
 including $25,000,000;


21
  22.5% of annual adjusted gross receipts in excess of 
22
 $25,000,000 but not
exceeding $50,000,000;


23
  27.5% of annual adjusted gross receipts in excess of 
24
 $50,000,000 but not
exceeding $75,000,000;


25
  32.5% of annual adjusted gross receipts in excess of 
26
 $75,000,000 but not
exceeding $100,000,000;


 


 






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1
  37.5% of annual adjusted gross receipts in excess of 
2
 $100,000,000 but not
exceeding $150,000,000;


3
  45% of annual adjusted gross receipts in excess of 
4
 $150,000,000 but not
exceeding $200,000,000;


5
  50% of annual adjusted gross receipts in excess of 
6
 $200,000,000.

7
 (a-3) Beginning July 1, 2003, a privilege tax is imposed on 
8
persons engaged
in the business of conducting riverboat 
9
gambling operations, other than
licensed managers conducting 
10
riverboat gambling operations on behalf of the
State, based on 
11
the adjusted gross receipts received by a licensed owner from

12
gambling games authorized under this Act at the following 
13
rates:


14
  15% of annual adjusted gross receipts up to and 
15
 including $25,000,000;


16
  27.5% of annual adjusted gross receipts in excess of 
17
 $25,000,000 but not
exceeding $37,500,000;


18
  32.5% of annual adjusted gross receipts in excess of 
19
 $37,500,000 but not
exceeding $50,000,000;


20
  37.5% of annual adjusted gross receipts in excess of 
21
 $50,000,000 but not
exceeding $75,000,000;


22
  45% of annual adjusted gross receipts in excess of 
23
 $75,000,000 but not
exceeding $100,000,000;


24
  50% of annual adjusted gross receipts in excess of 
25
 $100,000,000 but not
exceeding $250,000,000;


26
  70% of annual adjusted gross receipts in excess of 
 


 






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1
 $250,000,000.

2
 An amount equal to the amount of wagering taxes collected 
3
under this
subsection (a-3) that are in addition to the amount 
4
of wagering taxes that
would have been collected if the 
5
wagering tax rates under subsection (a-2)
were in effect shall 
6
be paid into the Common School Fund.

7
 The privilege tax imposed under this subsection (a-3) shall 
8
no longer be
imposed beginning on the earlier of (i) July 1, 
9
2005; (ii) the first date
after June 20, 2003 that riverboat 
10
gambling operations are conducted
pursuant to a dormant 
11
license; or (iii) the first day that riverboat gambling

12
operations are conducted under the authority of an owners 
13
license that is in
addition to the 10 owners licenses initially 
14
authorized under this Act.
For the purposes of this subsection 
15
(a-3), the term "dormant license"
means an owners license that 
16
is authorized by this Act under which no
riverboat gambling 
17
operations are being conducted on June 20, 2003.

18
 (a-4) Beginning on the first day on which the tax imposed 
19
under
subsection (a-3) is no longer imposed, a privilege tax is 
20
imposed on persons
engaged in the business of conducting 
21
riverboat gambling operations, other
than licensed managers 
22
conducting riverboat gambling operations on behalf of
the 
23
State, based on the adjusted gross receipts received by a 
24
licensed owner
from gambling games authorized under this Act at 
25
the following rates:


26
  15% of annual adjusted gross receipts up to and 
 


 






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1
 including $25,000,000;


2
  22.5% of annual adjusted gross receipts in excess of 
3
 $25,000,000 but not
exceeding $50,000,000;


4
  27.5% of annual adjusted gross receipts in excess of 
5
 $50,000,000 but not
exceeding $75,000,000;


6
  32.5% of annual adjusted gross receipts in excess of 
7
 $75,000,000 but not
exceeding $100,000,000;


8
  37.5% of annual adjusted gross receipts in excess of 
9
 $100,000,000 but not
exceeding $150,000,000;


10
  45% of annual adjusted gross receipts in excess of 
11
 $150,000,000 but not
exceeding $200,000,000;


12
  50% of annual adjusted gross receipts in excess of 
13
 $200,000,000.

14
 (a-8) Riverboat gambling operations conducted by a 
15
licensed manager on
behalf of the State are not subject to the 
16
tax imposed under this Section.

17
 (a-10) The taxes imposed by this Section shall be paid by 
18
the licensed
owner to the Board not later than 3:00 o'clock 
19
p.m. of the day after the day
when the wagers were made.

20
 (a-15) If the privilege tax imposed under subsection (a-3) 
21
is no longer imposed pursuant to item (i) of the last paragraph 
22
of subsection (a-3), then by June 15 of each year, each owners 
23
licensee, other than an owners licensee that admitted 1,000,000 
24
persons or
fewer in calendar year 2004, must, in addition to 
25
the payment of all amounts otherwise due under this Section, 
26
pay to the Board a reconciliation payment in the amount, if 
 


 






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any, by which the licensed owner's base amount exceeds the 
2
amount of net privilege tax paid by the licensed owner to the 
3
Board in the then current State fiscal year. A licensed owner's 
4
net privilege tax obligation due for the balance of the State 
5
fiscal year shall be reduced up to the total of the amount paid 
6
by the licensed owner in its June 15 reconciliation payment. 
7
The obligation imposed by this subsection (a-15) is binding on 
8
any person, firm, corporation, or other entity that acquires an 
9
ownership interest in any such owners license. The obligation 
10
imposed under this subsection (a-15) terminates on the earliest 
11
of: (i) July 1, 2007, (ii) the first day after the effective 
12
date of this amendatory Act of the 94th General Assembly that 
13
riverboat gambling operations are conducted pursuant to a 
14
dormant license, (iii) the first day that riverboat gambling 
15
operations are conducted under the authority of an owners 
16
license that is in addition to the 10 owners licenses initially 
17
authorized under this Act, or (iv) the first day that a 
18
licensee under the Illinois Horse Racing Act of 1975 conducts 
19
gaming operations with slot machines or other electronic gaming 
20
devices. The Board must reduce the obligation imposed under 
21
this subsection (a-15) by an amount the Board deems reasonable 
22
for any of the following reasons: (A) an act or acts of God, 
23
(B) an act of bioterrorism or terrorism or a bioterrorism or 
24
terrorism threat that was investigated by a law enforcement 
25
agency, or (C) a condition beyond the control of the owners 
26
licensee that does not result from any act or omission by the 
 


 






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1
owners licensee or any of its agents and that poses a hazardous 
2
threat to the health and safety of patrons. If an owners 
3
licensee pays an amount in excess of its liability under this 
4
Section, the Board shall apply the overpayment to future 
5
payments required under this Section.
6
 For purposes of this subsection (a-15):
7
 "Act of God" means an incident caused by the operation of 
8
an extraordinary force that cannot be foreseen, that cannot be 
9
avoided by the exercise of due care, and for which no person 
10
can be held liable.

11
 "Base amount" means the following:
12
  For a riverboat in Alton, $31,000,000.

13
  For a riverboat in East Peoria, $43,000,000.

14
  For the Empress riverboat in Joliet, $86,000,000.

15
  For a riverboat in Metropolis, $45,000,000.

16
  For the Harrah's riverboat in Joliet, $114,000,000.

17
  For a riverboat in Aurora, $86,000,000.

18
  For a riverboat in East St. Louis, $48,500,000.

19
  For a riverboat in Elgin, $198,000,000.

20
 "Dormant license" has the meaning ascribed to it in 
21
subsection (a-3).

22
 "Net privilege tax" means all privilege taxes paid by a 
23
licensed owner to the Board under this Section, less all 
24
payments made from the State Gaming Fund pursuant to subsection 
25
(b) of this Section.
26
 The changes made to this subsection (a-15) by Public Act 
 


 






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1
94-839 are intended to restate and clarify the intent of Public 
2
Act 94-673 with respect to the amount of the payments required 
3
to be made under this subsection by an owners licensee to the 
4
Board.

5
 (b) Until January 1, 1998, 25% of the tax revenue deposited 
6
in the State
Gaming Fund under this Section shall be paid, 
7
subject to appropriation by the
General Assembly, to the unit 
8
of local government which is designated as the
home dock of the 
9
riverboat. Beginning January 1, 1998, from the tax revenue

10
deposited in the State Gaming Fund under this Section, an 
11
amount equal to 5% of
adjusted gross receipts generated by a 
12
riverboat shall be paid monthly, subject
to appropriation by 
13
the General Assembly, to the unit of local government that
is 
14
designated as the home dock of the riverboat. From the tax 
15
revenue
deposited in the State Gaming Fund pursuant to 
16
riverboat gambling operations
conducted by a licensed manager 
17
on behalf of the State, an amount equal to 5%
of adjusted gross 
18
receipts generated pursuant to those riverboat gambling

19
operations shall be paid monthly,
subject to appropriation by 
20
the General Assembly, to the unit of local
government that is 
21
designated as the home dock of the riverboat upon which
those 
22
riverboat gambling operations are conducted.

23
 (c) Appropriations, as approved by the General Assembly, 
24
may be made
from the State Gaming Fund to the Department of 
25
Revenue and the Department
of State Police for the 
26
administration and enforcement of this Act, or to the

 


 






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1
Department of Human Services for the administration of programs 
2
to treat
problem gambling.

3
 (c-5) (Blank). Before May 26, 2006 (the effective date of 
4
Public Act 94-804) and beginning on the effective date of this 
5
amendatory Act of the 95th General Assembly, unless any 
6
organization licensee under the Illinois Horse Racing Act of 
7
1975 begins to operate a slot machine or video game of chance 
8
under the Illinois Horse Racing Act of 1975 or this Act, after 
9
the payments required under subsections (b) and (c) have been

10
made, an amount equal to 15% of the adjusted gross receipts of 
11
(1) an owners
licensee that relocates pursuant to Section 11.2,

12
(2) an owners licensee
conducting riverboat gambling 
13
operations
pursuant to an
owners license that is initially 
14
issued after June
25, 1999,
or (3) the first
riverboat gambling 
15
operations conducted by a licensed manager on behalf of the

16
State under Section 7.3,
whichever comes first, shall be paid 
17
from the State
Gaming Fund into the Horse Racing Equity Fund.

18
 (c-10) (Blank). Each year the General Assembly shall 
19
appropriate from the General
Revenue Fund to the Education 
20
Assistance Fund an amount equal to the amount
paid into the 
21
Horse Racing Equity Fund pursuant to subsection (c-5) in the

22
prior calendar year.

23
 (c-15) After the payments required under subsections (b), 
24
(c), and (c-5)
have been made, an amount equal to 2% of the 
25
adjusted gross receipts of (1)
an owners licensee that 
26
relocates pursuant to Section 11.2, (2) an owners
licensee 
 


 






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1
conducting riverboat gambling operations pursuant to
an
owners 
2
license that is initially issued after June 25, 1999,
or (3) 
3
the first
riverboat gambling operations conducted by a licensed 
4
manager on behalf of the
State under Section 7.3,
whichever 
5
comes first, shall be paid, subject to appropriation
from the 
6
General Assembly, from the State Gaming Fund to each home rule

7
county with a population of over 3,000,000 inhabitants for the 
8
purpose of
enhancing the county's criminal justice system.

9
 (c-20) Each year the General Assembly shall appropriate 
10
from the General
Revenue Fund to the Education Assistance Fund 
11
an amount equal to the amount
paid to each home rule county 
12
with a population of over 3,000,000 inhabitants
pursuant to 
13
subsection (c-15) in the prior calendar year.

14
 (c-25) After the payments required under subsections (b), 
15
(c), (c-5) and
(c-15) have been made, an amount equal to 2% of 
16
the
adjusted gross receipts of (1) an owners licensee
that

17
relocates pursuant to Section 11.2, (2) an
owners
licensee 
18
conducting riverboat gambling operations pursuant to
an
owners 
19
license
that is initially issued after June 25, 1999,
or (3) 
20
the first
riverboat gambling operations conducted by a licensed 
21
manager on behalf of the
State under Section 7.3,
whichever

22
comes first,
shall be paid from the State
Gaming Fund to 
23
Chicago State University.

24
 (d) From time to time, the
Board shall transfer the 
25
remainder of the funds
generated by this Act into the Education

26
Assistance Fund, created by Public Act 86-0018, of the State of 
 


 






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1
Illinois.

2
 (e) Nothing in this Act shall prohibit the unit of local 
3
government
designated as the home dock of the riverboat from 
4
entering into agreements
with other units of local government 
5
in this State or in other states to
share its portion of the 
6
tax revenue.

7
 (f) To the extent practicable, the Board shall administer 
8
and collect the
wagering taxes imposed by this Section in a 
9
manner consistent with the
provisions of Sections 4, 5, 5a, 5b, 
10
5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the 
11
Retailers' Occupation Tax Act and Section 3-7 of the
Uniform 
12
Penalty and Interest Act.

13
(Source: P.A. 94-673, eff. 8-23-05; 94-804, eff. 5-26-06; 
14
94-839, eff. 6-6-06; 95-331, eff. 8-21-07; 95-1008, eff. 
15
12-15-08.)