Rep. Thaddeus Jones

Filed: 11/14/2019

 

 


 

 


 
10100SB0516ham004LRB101 04277 AMC 64753 a

1
AMENDMENT TO SENATE BILL 516

2    AMENDMENT NO. ______. Amend Senate Bill 516, AS AMENDED, by
3replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Illinois Horse Racing Act of 1975 is
6amended by changing Section 19.5 as follows:
 
7    (230 ILCS 5/19.5)
8    Sec. 19.5. Standardbred racetrack in Cook County or Will
9County. Notwithstanding anything in this Act to the contrary,
10in addition to organization licenses issued by the Board on the
11effective date of this amendatory Act of the 101st General
12Assembly, the Board shall issue an organization license limited
13to standardbred racing to a racetrack located in one of the
14following townships or villages of Cook County or Will County:
15Bloom, Bremen, Calumet, Crete, Orland, Rich, Thornton, or
16Worth. This additional organization license shall not be issued

 

 

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1within a 35-mile radius of another organization license issued
2by the Board on the effective date of this amendatory Act of
3the 101st General Assembly, unless the person having operating
4control of such racetrack has given written consent to the
5organization licensee applicant, which consent must be filed
6with the Board at or prior to the time application is made. The
7organization license shall be granted upon application, and the
8licensee shall have all of the current and future rights of
9existing Illinois racetracks, including, but not limited to,
10the ability to obtain an inter-track wagering license, the
11ability to obtain inter-track wagering location licenses, the
12ability to obtain an organization gaming license pursuant to
13the Illinois Gambling Act with 1,200 gaming positions, and the
14ability to offer Internet wagering on horse racing.
15(Source: P.A. 101-31, eff. 6-28-19.)
 
16    Section 10. The Illinois Gambling Act is amended by
17changing Sections 7 and 13 as follows:
 
18    (230 ILCS 10/7)  (from Ch. 120, par. 2407)
19    Sec. 7. Owners licenses.
20    (a) The Board shall issue owners licenses to persons or
21entities that apply for such licenses upon payment to the Board
22of the non-refundable license fee as provided in subsection (e)
23or (e-5) and upon a determination by the Board that the
24applicant is eligible for an owners license pursuant to this

 

 

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1Act and the rules of the Board. From the effective date of this
2amendatory Act of the 95th General Assembly until (i) 3 years
3after the effective date of this amendatory Act of the 95th
4General Assembly, (ii) the date any organization licensee
5begins to operate a slot machine or video game of chance under
6the Illinois Horse Racing Act of 1975 or this Act, (iii) the
7date that payments begin under subsection (c-5) of Section 13
8of this the Act, (iv) the wagering tax imposed under Section 13
9of this Act is increased by law to reflect a tax rate that is at
10least as stringent or more stringent than the tax rate
11contained in subsection (a-3) of Section 13, or (v) when an
12owners licensee holding a license issued pursuant to Section
137.1 of this Act begins conducting gaming, whichever occurs
14first, as a condition of licensure and as an alternative source
15of payment for those funds payable under subsection (c-5) of
16Section 13 of this Act, any owners licensee that holds or
17receives its owners license on or after the effective date of
18this amendatory Act of the 94th General Assembly, other than an
19owners licensee operating a riverboat with adjusted gross
20receipts in calendar year 2004 of less than $200,000,000, must
21pay into the Horse Racing Equity Trust Fund, in addition to any
22other payments required under this Act, an amount equal to 3%
23of the adjusted gross receipts received by the owners licensee.
24The payments required under this Section shall be made by the
25owners licensee to the State Treasurer no later than 3:00
26o'clock p.m. of the day after the day when the adjusted gross

 

 

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1receipts were received by the owners licensee. A person or
2entity is ineligible to receive an owners license if:
3        (1) the person has been convicted of a felony under the
4    laws of this State, any other state, or the United States;
5        (2) the person has been convicted of any violation of
6    Article 28 of the Criminal Code of 1961 or the Criminal
7    Code of 2012, or substantially similar laws of any other
8    jurisdiction;
9        (3) the person has submitted an application for a
10    license under this Act which contains false information;
11        (4) the person is a member of the Board;
12        (5) a person defined in (1), (2), (3), or (4) is an
13    officer, director, or managerial employee of the entity;
14        (6) the entity employs a person defined in (1), (2),
15    (3), or (4) who participates in the management or operation
16    of gambling operations authorized under this Act;
17        (7) (blank); or
18        (8) a license of the person or entity issued under this
19    Act, or a license to own or operate gambling facilities in
20    any other jurisdiction, has been revoked.
21    The Board is expressly prohibited from making changes to
22the requirement that licensees make payment into the Horse
23Racing Equity Trust Fund without the express authority of the
24Illinois General Assembly and making any other rule to
25implement or interpret this amendatory Act of the 95th General
26Assembly. For the purposes of this paragraph, "rules" is given

 

 

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1the meaning given to that term in Section 1-70 of the Illinois
2Administrative Procedure Act.
3    (b) In determining whether to grant an owners license to an
4applicant, the Board shall consider:
5        (1) the character, reputation, experience, and
6    financial integrity of the applicants and of any other or
7    separate person that either:
8            (A) controls, directly or indirectly, such
9        applicant, or
10            (B) is controlled, directly or indirectly, by such
11        applicant or by a person which controls, directly or
12        indirectly, such applicant;
13        (2) the facilities or proposed facilities for the
14    conduct of gambling;
15        (3) the highest prospective total revenue to be derived
16    by the State from the conduct of gambling;
17        (4) the extent to which the ownership of the applicant
18    reflects the diversity of the State by including minority
19    persons, women, and persons with a disability and the good
20    faith affirmative action plan of each applicant to recruit,
21    train and upgrade minority persons, women, and persons with
22    a disability in all employment classifications; the Board
23    shall further consider granting an owners license and
24    giving preference to an applicant under this Section to
25    applicants in which minority persons and women hold
26    ownership interest of at least 16% and 4%, respectively.

 

 

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1        (4.5) the extent to which the ownership of the
2    applicant includes veterans of service in the armed forces
3    of the United States, and the good faith affirmative action
4    plan of each applicant to recruit, train, and upgrade
5    veterans of service in the armed forces of the United
6    States in all employment classifications;
7        (5) the financial ability of the applicant to purchase
8    and maintain adequate liability and casualty insurance;
9        (6) whether the applicant has adequate capitalization
10    to provide and maintain, for the duration of a license, a
11    riverboat or casino;
12        (7) the extent to which the applicant exceeds or meets
13    other standards for the issuance of an owners license which
14    the Board may adopt by rule;
15        (8) the amount of the applicant's license bid;
16        (9) the extent to which the applicant or the proposed
17    host municipality plans to enter into revenue sharing
18    agreements with communities other than the host
19    municipality; and
20        (10) the extent to which the ownership of an applicant
21    includes the most qualified number of minority persons,
22    women, and persons with a disability.
23    (c) Each owners license shall specify the place where the
24casino shall operate or the riverboat shall operate and dock.
25    (d) Each applicant shall submit with his or her
26application, on forms provided by the Board, 2 sets of his or

 

 

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1her fingerprints.
2    (e) In addition to any licenses authorized under subsection
3(e-5) of this Section, the Board may issue up to 10 licenses
4authorizing the holders of such licenses to own riverboats. In
5the application for an owners license, the applicant shall
6state the dock at which the riverboat is based and the water on
7which the riverboat will be located. The Board shall issue 5
8licenses to become effective not earlier than January 1, 1991.
9Three of such licenses shall authorize riverboat gambling on
10the Mississippi River, or, with approval by the municipality in
11which the riverboat was docked on August 7, 2003 and with Board
12approval, be authorized to relocate to a new location, in a
13municipality that (1) borders on the Mississippi River or is
14within 5 miles of the city limits of a municipality that
15borders on the Mississippi River and (2), on August 7, 2003,
16had a riverboat conducting riverboat gambling operations
17pursuant to a license issued under this Act; one of which shall
18authorize riverboat gambling from a home dock in the city of
19East St. Louis; and one of which shall authorize riverboat
20gambling from a home dock in the City of Alton. One other
21license shall authorize riverboat gambling on the Illinois
22River in the City of East Peoria or, with Board approval, shall
23authorize land-based gambling operations anywhere within the
24corporate limits of the City of Peoria. The Board shall issue
25one additional license to become effective not earlier than
26March 1, 1992, which shall authorize riverboat gambling on the

 

 

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1Des Plaines River in Will County. The Board may issue 4
2additional licenses to become effective not earlier than March
31, 1992. In determining the water upon which riverboats will
4operate, the Board shall consider the economic benefit which
5riverboat gambling confers on the State, and shall seek to
6assure that all regions of the State share in the economic
7benefits of riverboat gambling.
8    In granting all licenses, the Board may give favorable
9consideration to economically depressed areas of the State, to
10applicants presenting plans which provide for significant
11economic development over a large geographic area, and to
12applicants who currently operate non-gambling riverboats in
13Illinois. The Board shall review all applications for owners
14licenses, and shall inform each applicant of the Board's
15decision. The Board may grant an owners license to an applicant
16that has not submitted the highest license bid, but if it does
17not select the highest bidder, the Board shall issue a written
18decision explaining why another applicant was selected and
19identifying the factors set forth in this Section that favored
20the winning bidder. The fee for issuance or renewal of a
21license pursuant to this subsection (e) shall be $250,000.
22    (e-5) In addition to licenses authorized under subsection
23(e) of this Section:
24        (1) the Board may issue one owners license authorizing
25    the conduct of casino gambling in the City of Chicago;
26        (2) the Board may issue one owners license authorizing

 

 

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1    the conduct of riverboat gambling in the City of Danville;
2        (3) the Board may issue one owners license authorizing
3    the conduct of riverboat gambling located in the City of
4    Waukegan;
5        (4) the Board may issue one owners license authorizing
6    the conduct of riverboat gambling in the City of Rockford;
7        (5) the Board may issue one owners license authorizing
8    the conduct of riverboat gambling in a municipality that is
9    wholly or partially located in one of the following
10    townships or villages of Cook County or Will County: Bloom,
11    Bremen, Calumet, Crete, Rich, Thornton, or Worth Township;
12    and
13        (6) the Board may issue one owners license authorizing
14    the conduct of riverboat gambling in the unincorporated
15    area of Williamson County adjacent to the Big Muddy River.
16    Except for the license authorized under paragraph (1), each
17application for a license pursuant to this subsection (e-5)
18shall be submitted to the Board no later than 120 days after
19June 28, 2019 (the effective date of Public Act 101-31) this
20amendatory Act of the 101st General Assembly. All applications
21for a license under this subsection (e-5) shall include the
22nonrefundable application fee and the nonrefundable background
23investigation fee as provided in subsection (d) of Section 6 of
24this Act. In the event that an applicant submits an application
25for a license pursuant to this subsection (e-5) prior to June
2628, 2019 (the effective date of Public Act 101-31) this

 

 

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1amendatory Act of the 101st General Assembly, such applicant
2shall submit the nonrefundable application fee and background
3investigation fee as provided in subsection (d) of Section 6 of
4this Act no later than 6 months after June 28, 2019 (the
5effective date of Public Act 101-31) this amendatory Act of the
6101st General Assembly.
7    The Board shall consider issuing a license pursuant to
8paragraphs (1) through (6) of this subsection only after the
9corporate authority of the municipality or the county board of
10the county in which the riverboat or casino shall be located
11has certified to the Board the following:
12        (i) that the applicant has negotiated with the
13    corporate authority or county board in good faith;
14        (ii) that the applicant and the corporate authority or
15    county board have mutually agreed on the permanent location
16    of the riverboat or casino;
17        (iii) that the applicant and the corporate authority or
18    county board have mutually agreed on the temporary location
19    of the riverboat or casino;
20        (iv) that the applicant and the corporate authority or
21    the county board have mutually agreed on the percentage of
22    revenues that will be shared with the municipality or
23    county, if any;
24        (v) that the applicant and the corporate authority or
25    county board have mutually agreed on any zoning, licensing,
26    public health, or other issues that are within the

 

 

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1    jurisdiction of the municipality or county; and
2        (vi) that the corporate authority or county board has
3    passed a resolution or ordinance in support of the
4    riverboat or casino in the municipality or county.
5    At least 7 days before the corporate authority of a
6municipality or county board of the county submits a
7certification to the Board concerning items (i) through (vi) of
8this subsection, it shall hold a public hearing to discuss
9items (i) through (vi), as well as any other details concerning
10the proposed riverboat or casino in the municipality or county.
11The corporate authority or county board must subsequently
12memorialize the details concerning the proposed riverboat or
13casino in a resolution that must be adopted by a majority of
14the corporate authority or county board before any
15certification is sent to the Board. The Board shall not alter,
16amend, change, or otherwise interfere with any agreement
17between the applicant and the corporate authority of the
18municipality or county board of the county regarding the
19location of any temporary or permanent facility.
20    In addition, within 10 days after June 28, 2019 (the
21effective date of Public Act 101-31) this amendatory Act of the
22101st General Assembly, the Board, with consent and at the
23expense of the City of Chicago, shall select and retain the
24services of a nationally recognized casino gaming feasibility
25consultant. Within 45 days after June 28, 2019 (the effective
26date of Public Act 101-31) this amendatory Act of the 101st

 

 

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1General Assembly, the consultant shall prepare and deliver to
2the Board a study concerning the feasibility of, and the
3ability to finance, a casino in the City of Chicago. The
4feasibility study shall be delivered to the Mayor of the City
5of Chicago, the Governor, the President of the Senate, and the
6Speaker of the House of Representatives. Ninety days after
7receipt of the feasibility study, the Board shall make a
8determination, based on the results of the feasibility study,
9whether to recommend to the General Assembly that the terms of
10the license under paragraph (1) of this subsection (e-5) should
11be modified. The Board may begin accepting applications for the
12owners license under paragraph (1) of this subsection (e-5)
13upon the determination to issue such an owners license.
14    In addition, prior to the Board issuing the owners license
15authorized under paragraph (4) of subsection (e-5), an impact
16study shall be completed to determine what location in the city
17will provide the greater impact to the region, including the
18creation of jobs and the generation of tax revenue.
19    (e-10) The licenses authorized under subsection (e-5) of
20this Section shall be issued within 12 months after the date
21the license application is submitted. If the Board does not
22issue the licenses within that time period, then the Board
23shall give a written explanation to the applicant as to why it
24has not reached a determination and when it reasonably expects
25to make a determination. The fee for the issuance or renewal of
26a license issued pursuant to this subsection (e-10) shall be

 

 

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1$250,000. Additionally, a licensee located outside of Cook
2County shall pay a minimum initial fee of $17,500 per gaming
3position, and a licensee located in Cook County shall pay a
4minimum initial fee of $30,000 per gaming position. The initial
5fees payable under this subsection (e-10) shall be deposited
6into the Rebuild Illinois Projects Fund.
7    (e-15) Each licensee of a license authorized under
8subsection (e-5) of this Section shall make a reconciliation
9payment 3 years after the date the licensee begins operating in
10an amount equal to 75% of the adjusted gross receipts for the
11most lucrative 12-month period of operations, minus an amount
12equal to the initial payment per gaming position paid by the
13specific licensee. Each licensee shall pay a $15,000,000
14reconciliation fee upon issuance of an owners license. If this
15calculation results in a negative amount, then the licensee is
16not entitled to any reimbursement of fees previously paid. This
17reconciliation payment may be made in installments over a
18period of no more than 2 years, subject to Board approval. Any
19installment payments shall include an annual market interest
20rate as determined by the Board. All payments by licensees
21under this subsection (e-15) shall be deposited into the
22Rebuild Illinois Projects Fund.
23    (e-20) In addition to any other revocation powers granted
24to the Board under this Act, the Board may revoke the owners
25license of a licensee which fails to begin conducting gambling
26within 15 months of receipt of the Board's approval of the

 

 

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1application if the Board determines that license revocation is
2in the best interests of the State.
3    (f) The first 10 owners licenses issued under this Act
4shall permit the holder to own up to 2 riverboats and equipment
5thereon for a period of 3 years after the effective date of the
6license. Holders of the first 10 owners licenses must pay the
7annual license fee for each of the 3 years during which they
8are authorized to own riverboats.
9    (g) Upon the termination, expiration, or revocation of each
10of the first 10 licenses, which shall be issued for a 3-year 3
11year period, all licenses are renewable annually upon payment
12of the fee and a determination by the Board that the licensee
13continues to meet all of the requirements of this Act and the
14Board's rules. However, for licenses renewed on or after May 1,
151998, renewal shall be for a period of 4 years, unless the
16Board sets a shorter period.
17    (h) An owners license, except for an owners license issued
18under subsection (e-5) of this Section, shall entitle the
19licensee to own up to 2 riverboats.
20    An owners licensee of a casino or riverboat that is located
21in the City of Chicago pursuant to paragraph (1) of subsection
22(e-5) of this Section shall limit the number of gaming
23positions to 4,000 for such owner. An owners licensee
24authorized under subsection (e) or paragraph (2), (3), (4), or
25(5) of subsection (e-5) of this Section shall limit the number
26of gaming positions to 2,000 for any such owners license. An

 

 

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1owners licensee authorized under paragraph (6) of subsection
2(e-5) of this Section shall limit the number of gaming
3positions to 1,200 for such owner. The initial fee for each
4gaming position obtained on or after June 28, 2019 (the
5effective date of Public Act 101-31) this amendatory Act of the
6101st General Assembly shall be a minimum of $17,500 for
7licensees not located in Cook County and a minimum of $30,000
8for licensees located in Cook County, in addition to the
9reconciliation payment, as set forth in subsection (e-15) of
10this Section. The fees under this subsection (h) shall be
11deposited into the Rebuild Illinois Projects Fund. The fees
12under this subsection (h) that are paid by an owners licensee
13authorized under subsection (e) shall be paid by July 1, 2020.
14    Each owners licensee under subsection (e) of this Section
15shall reserve its gaming positions within 30 days after June
1628, 2019 (the effective date of Public Act 101-31) this
17amendatory Act of the 101st General Assembly. The Board may
18grant an extension to this 30-day period, provided that the
19owners licensee submits a written request and explanation as to
20why it is unable to reserve its positions within the 30-day
21period.
22    Each owners licensee under subsection (e-5) of this Section
23shall reserve its gaming positions within 30 days after
24issuance of its owners license. The Board may grant an
25extension to this 30-day period, provided that the owners
26licensee submits a written request and explanation as to why it

 

 

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1is unable to reserve its positions within the 30-day period.
2    A licensee may operate both of its riverboats concurrently,
3provided that the total number of gaming positions on both
4riverboats does not exceed the limit established pursuant to
5this subsection. Riverboats licensed to operate on the
6Mississippi River and the Illinois River south of Marshall
7County shall have an authorized capacity of at least 500
8persons. Any other riverboat licensed under this Act shall have
9an authorized capacity of at least 400 persons.
10    (h-5) An owners licensee who conducted gambling operations
11prior to January 1, 2012 and obtains positions pursuant to
12Public Act 101-31 this amendatory Act of the 101st General
13Assembly shall make a reconciliation payment 3 years after any
14additional gaming positions begin operating in an amount equal
15to 75% of the owners licensee's average gross receipts for the
16most lucrative 12-month period of operations minus an amount
17equal to the initial fee that the owners licensee paid per
18additional gaming position. For purposes of this subsection
19(h-5), "average gross receipts" means (i) the increase in
20adjusted gross receipts for the most lucrative 12-month period
21of operations over the adjusted gross receipts for 2019,
22multiplied by (ii) the percentage derived by dividing the
23number of additional gaming positions that an owners licensee
24had obtained by the total number of gaming positions operated
25by the owners licensee. If this calculation results in a
26negative amount, then the owners licensee is not entitled to

 

 

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1any reimbursement of fees previously paid. This reconciliation
2payment may be made in installments over a period of no more
3than 2 years, subject to Board approval. Any installment
4payments shall include an annual market interest rate as
5determined by the Board. These reconciliation payments shall be
6deposited into the Rebuild Illinois Projects Fund.
7    (i) A licensed owner is authorized to apply to the Board
8for and, if approved therefor, to receive all licenses from the
9Board necessary for the operation of a riverboat or casino,
10including a liquor license, a license to prepare and serve food
11for human consumption, and other necessary licenses. All use,
12occupation, and excise taxes which apply to the sale of food
13and beverages in this State and all taxes imposed on the sale
14or use of tangible personal property apply to such sales aboard
15the riverboat or in the casino.
16    (j) The Board may issue or re-issue a license authorizing a
17riverboat to dock in a municipality or approve a relocation
18under Section 11.2 only if, prior to the issuance or
19re-issuance of the license or approval, the governing body of
20the municipality in which the riverboat will dock has by a
21majority vote approved the docking of riverboats in the
22municipality. The Board may issue or re-issue a license
23authorizing a riverboat to dock in areas of a county outside
24any municipality or approve a relocation under Section 11.2
25only if, prior to the issuance or re-issuance of the license or
26approval, the governing body of the county has by a majority

 

 

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1vote approved of the docking of riverboats within such areas.
2    (k) An owners licensee may conduct land-based gambling
3operations upon approval by the Board and payment of a fee of
4$250,000, which shall be deposited into the State Gaming Fund.
5    (l) An owners licensee may conduct gaming at a temporary
6facility pending the construction of a permanent facility or
7the remodeling or relocation of an existing facility to
8accommodate gaming participants for up to 24 months after the
9temporary facility begins to conduct gaming. Upon request by an
10owners licensee and upon a showing of good cause by the owners
11licensee, the Board shall extend the period during which the
12licensee may conduct gaming at a temporary facility by up to 12
13months. The Board shall make rules concerning the conduct of
14gaming from temporary facilities.
15(Source: P.A. 100-391, eff. 8-25-17; 100-1152, eff. 12-14-18;
16101-31, eff. 6-28-19; revised 9-20-19.)
 
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
20gross receipts received from gambling games authorized under
21this Act at the rate of 20%.
22    (a-1) From January 1, 1998 until July 1, 2002, a privilege
23tax is imposed on persons engaged in the business of conducting
24riverboat gambling operations, based on the adjusted gross
25receipts received by a licensed owner from gambling games

 

 

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1authorized 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
13is imposed on persons engaged in the business of conducting
14riverboat gambling operations, other than licensed managers
15conducting riverboat gambling operations on behalf of the
16State, based on the adjusted gross receipts received by a
17licensed owner from gambling games authorized under this Act at
18the 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
8persons engaged in the business of conducting riverboat
9gambling operations, other than licensed managers conducting
10riverboat gambling operations on behalf of the State, based on
11the adjusted gross receipts received by a licensed owner from
12gambling games authorized under this Act at the following
13rates:
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
3under this subsection (a-3) that are in addition to the amount
4of wagering taxes that would have been collected if the
5wagering tax rates under subsection (a-2) were in effect shall
6be paid into the Common School Fund.
7    The privilege tax imposed under this subsection (a-3) shall
8no longer be imposed beginning on the earlier of (i) July 1,
92005; (ii) the first date after June 20, 2003 that riverboat
10gambling operations are conducted pursuant to a dormant
11license; or (iii) the first day that riverboat gambling
12operations are conducted under the authority of an owners
13license that is in addition to the 10 owners licenses initially
14authorized under this Act. For the purposes of this subsection
15(a-3), the term "dormant license" means an owners license that
16is authorized by this Act under which no riverboat gambling
17operations are being conducted on June 20, 2003.
18    (a-4) Beginning on the first day on which the tax imposed
19under subsection (a-3) is no longer imposed and ending upon the
20imposition of the privilege tax under subsection (a-5) of this
21Section, a privilege tax is imposed on persons engaged in the
22business of conducting gambling operations, other than
23licensed managers conducting riverboat gambling operations on
24behalf of the State, based on the adjusted gross receipts
25received by a licensed owner from gambling games authorized
26under this Act at the following rates:

 

 

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1        15% of annual adjusted gross receipts up to and
2    including $25,000,000;
3        22.5% of annual adjusted gross receipts in excess of
4    $25,000,000 but not exceeding $50,000,000;
5        27.5% of annual adjusted gross receipts in excess of
6    $50,000,000 but not exceeding $75,000,000;
7        32.5% of annual adjusted gross receipts in excess of
8    $75,000,000 but not exceeding $100,000,000;
9        37.5% of annual adjusted gross receipts in excess of
10    $100,000,000 but not exceeding $150,000,000;
11        45% of annual adjusted gross receipts in excess of
12    $150,000,000 but not exceeding $200,000,000;
13        50% of annual adjusted gross receipts in excess of
14    $200,000,000.
15    For the imposition of the privilege tax in this subsection
16(a-4), amounts paid pursuant to item (1) of subsection (b) of
17Section 56 of the Illinois Horse Racing Act of 1975 shall not
18be included in the determination of adjusted gross receipts.
19    (a-5) Beginning on the first day that an owners licensee
20under paragraph (1), (2), (3), (4), (5), or (6) of subsection
21(e-5) of Section 7 conducts gambling operations, either in a
22temporary facility or a permanent facility, a privilege tax is
23imposed on persons engaged in the business of conducting
24gambling operations, other than licensed managers conducting
25riverboat gambling operations on behalf of the State, based on
26the adjusted gross receipts received by such licensee from the

 

 

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1gambling games authorized under this Act. The privilege tax for
2all gambling games other than table games, including, but not
3limited to, slot machines, video game of chance gambling, and
4electronic gambling games shall be at the following rates:
5        15% of annual adjusted gross receipts up to and
6    including $25,000,000;
7        22.5% of annual adjusted gross receipts in excess of
8    $25,000,000 but not exceeding $50,000,000;
9        27.5% of annual adjusted gross receipts in excess of
10    $50,000,000 but not exceeding $75,000,000;
11        32.5% of annual adjusted gross receipts in excess of
12    $75,000,000 but not exceeding $100,000,000;
13        37.5% of annual adjusted gross receipts in excess of
14    $100,000,000 but not exceeding $150,000,000;
15        45% of annual adjusted gross receipts in excess of
16    $150,000,000 but not exceeding $200,000,000;
17        50% of annual adjusted gross receipts in excess of
18    $200,000,000.
19    The privilege tax for table games shall be at the following
20rates:
21        15% of annual adjusted gross receipts up to and
22    including $25,000,000;
23        20% of annual adjusted gross receipts in excess of
24    $25,000,000.
25    For the imposition of the privilege tax in this subsection
26(a-5), amounts paid pursuant to item (1) of subsection (b) of

 

 

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1Section 56 of the Illinois Horse Racing Act of 1975 shall not
2be included in the determination of adjusted gross receipts.
3    Notwithstanding the provisions of this subsection (a-5),
4for the first 10 years that the privilege tax is imposed under
5this subsection (a-5), the privilege tax shall be imposed on
6the modified annual adjusted gross receipts of a riverboat or
7casino conducting gambling operations in the City of East St.
8Louis, unless:
9        (1) the riverboat or casino fails to employ at least
10    450 people;
11        (2) the riverboat or casino fails to maintain
12    operations in a manner consistent with this Act or is not a
13    viable riverboat or casino subject to the approval of the
14    Board; or
15        (3) the owners licensee is not an entity in which
16    employees participate in an employee stock ownership plan.
17    As used in this subsection (a-5), "modified annual adjusted
18gross receipts" means:
19        (A) for calendar year 2020, the annual adjusted gross
20    receipts for the current year minus the difference between
21    an amount equal to the average annual adjusted gross
22    receipts from a riverboat or casino conducting gambling
23    operations in the City of East St. Louis for 2014, 2015,
24    2016, 2017, and 2018 and the annual adjusted gross receipts
25    for 2018;
26        (B) for calendar year 2021, the annual adjusted gross

 

 

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1    receipts for the current year minus the difference between
2    an amount equal to the average annual adjusted gross
3    receipts from a riverboat or casino conducting gambling
4    operations in the City of East St. Louis for 2014, 2015,
5    2016, 2017, and 2018 and the annual adjusted gross receipts
6    for 2019; and
7        (C) for calendar years 2022 through 2029, the annual
8    adjusted gross receipts for the current year minus the
9    difference between an amount equal to the average annual
10    adjusted gross receipts from a riverboat or casino
11    conducting gambling operations in the City of East St.
12    Louis for 3 years preceding the current year and the annual
13    adjusted gross receipts for the immediately preceding
14    year.
15    (a-5.5) In addition to the privilege tax imposed under
16subsection (a-5), a privilege tax is imposed on the owners
17licensee under paragraph (1) of subsection (e-5) of Section 7
18at the rate of one-third of the owners licensee's adjusted
19gross receipts.
20    For the imposition of the privilege tax in this subsection
21(a-5.5), amounts paid pursuant to item (1) of subsection (b) of
22Section 56 of the Illinois Horse Racing Act of 1975 shall not
23be included in the determination of adjusted gross receipts.
24    (a-6) From June 28, 2019 (the effective date of Public Act
25101-31) this amendatory Act of the 101st General Assembly until
26June 30, 2023, an owners licensee that conducted gambling

 

 

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1operations prior to January 1, 2011 shall receive a
2dollar-for-dollar credit against the tax imposed under this
3Section for any renovation or construction costs paid by the
4owners licensee, but in no event shall the credit exceed
5$2,000,000.
6    Additionally, from June 28, 2019 (the effective date of
7Public Act 101-31) this amendatory Act of the 101st General
8Assembly until December 31, 2022, an owners licensee that (i)
9is located within 15 miles of the Missouri border, and (ii) has
10at least 3 riverboats, casinos, or their equivalent within a
1145-mile radius, may be authorized to relocate to a new location
12with the approval of both the unit of local government
13designated as the home dock and the Board, so long as the new
14location is within the same unit of local government and no
15more than 3 miles away from its original location. Such owners
16licensee shall receive a credit against the tax imposed under
17this Section equal to 8% of the total project costs, as
18approved by the Board, for any renovation or construction costs
19paid by the owners licensee for the construction of the new
20facility, provided that the new facility is operational by July
211, 2022. In determining whether or not to approve a relocation,
22the Board must consider the extent to which the relocation will
23diminish the gaming revenues received by other Illinois gaming
24facilities.
25    (a-7) Beginning in the initial adjustment year and through
26the final adjustment year, if the total obligation imposed

 

 

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1pursuant to either subsection (a-5) or (a-6) will result in an
2owners licensee receiving less after-tax adjusted gross
3receipts than it received in calendar year 2018, then the total
4amount of privilege taxes that the owners licensee is required
5to pay for that calendar year shall be reduced to the extent
6necessary so that the after-tax adjusted gross receipts in that
7calendar year equals the after-tax adjusted gross receipts in
8calendar year 2018, but the privilege tax reduction shall not
9exceed the annual adjustment cap. If pursuant to this
10subsection (a-7), the total obligation imposed pursuant to
11either subsection (a-5) or (a-6) shall be reduced, then the
12owners licensee shall not receive a refund from the State at
13the end of the subject calendar year but instead shall be able
14to apply that amount as a credit against any payments it owes
15to the State in the following calendar year to satisfy its
16total obligation under either subsection (a-5) or (a-6). The
17credit for the final adjustment year shall occur in the
18calendar year following the final adjustment year.
19    If an owners licensee that conducted gambling operations
20prior to January 1, 2019 expands its riverboat or casino,
21including, but not limited to, with respect to its gaming
22floor, additional non-gaming amenities such as restaurants,
23bars, and hotels and other additional facilities, and incurs
24construction and other costs related to such expansion from
25June 28, 2019 (the effective date of Public Act 101-31) this
26amendatory Act of the 101st General Assembly until June 28,

 

 

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12024 (the 5th anniversary of the effective date of Public Act
2101-31) this amendatory Act of the 101st General Assembly, then
3for each $15,000,000 spent for any such construction or other
4costs related to expansion paid by the owners licensee, the
5final adjustment year shall be extended by one year and the
6annual adjustment cap shall increase by 0.2% of adjusted gross
7receipts during each calendar year until and including the
8final adjustment year. No further modifications to the final
9adjustment year or annual adjustment cap shall be made after
10$75,000,000 is incurred in construction or other costs related
11to expansion so that the final adjustment year shall not extend
12beyond the 9th calendar year after the initial adjustment year,
13not including the initial adjustment year, and the annual
14adjustment cap shall not exceed 4% of adjusted gross receipts
15in a particular calendar year. Construction and other costs
16related to expansion shall include all project related costs,
17including, but not limited to, all hard and soft costs,
18financing costs, on or off-site ground, road or utility work,
19cost of gaming equipment and all other personal property,
20initial fees assessed for each incremental gaming position, and
21the cost of incremental land acquired for such expansion. Soft
22costs shall include, but not be limited to, legal fees,
23architect, engineering and design costs, other consultant
24costs, insurance cost, permitting costs, and pre-opening costs
25related to the expansion, including, but not limited to, any of
26the following: marketing, real estate taxes, personnel,

 

 

10100SB0516ham004- 29 -LRB101 04277 AMC 64753 a

1training, travel and out-of-pocket expenses, supply,
2inventory, and other costs, and any other project related soft
3costs.
4    To be eligible for the tax credits in subsection (a-6), all
5construction contracts shall include a requirement that the
6contractor enter into a project labor agreement with the
7building and construction trades council with geographic
8jurisdiction of the location of the proposed gaming facility.
9    Notwithstanding any other provision of this subsection
10(a-7), this subsection (a-7) does not apply to an owners
11licensee unless such owners licensee spends at least
12$15,000,000 on construction and other costs related to its
13expansion, excluding the initial fees assessed for each
14incremental gaming position.
15    This subsection (a-7) does not apply to owners licensees
16authorized pursuant to subsection (e-5) of Section 7 of this
17Act.
18    For purposes of this subsection (a-7):
19    "Building and construction trades council" means any
20organization representing multiple construction entities that
21are monitoring or attentive to compliance with public or
22workers' safety laws, wage and hour requirements, or other
23statutory requirements or that are making or maintaining
24collective bargaining agreements.
25    "Initial adjustment year" means the year commencing on
26January 1 of the calendar year immediately following the

 

 

10100SB0516ham004- 30 -LRB101 04277 AMC 64753 a

1earlier of the following:
2        (1) the commencement of gambling operations, either in
3    a temporary or permanent facility, with respect to the
4    owners license authorized under paragraph (1) of
5    subsection (e-5) of Section 7 of this Act; or
6        (2) June 28, 2021 (24 months after the effective date
7    of Public Act 101-31); this amendatory Act of the 101st
8    General Assembly,
9provided the initial adjustment year shall not commence earlier
10than June 28, 2020 (12 months after the effective date of
11Public Act 101-31) this amendatory Act of the 101st General
12Assembly.
13    "Final adjustment year" means the 2nd calendar year after
14the initial adjustment year, not including the initial
15adjustment year, and as may be extended further as described in
16this subsection (a-7).
17    "Annual adjustment cap" means 3% of adjusted gross receipts
18in a particular calendar year, and as may be increased further
19as otherwise described in this subsection (a-7).
20    (a-8) Riverboat gambling operations conducted by a
21licensed manager on behalf of the State are not subject to the
22tax imposed under this Section.
23    (a-9) Beginning on January 1, 2020, the calculation of
24gross receipts or adjusted gross receipts, for the purposes of
25this Section, for a riverboat, a casino, or an organization
26gaming facility shall not include the dollar amount of

 

 

10100SB0516ham004- 31 -LRB101 04277 AMC 64753 a

1non-cashable vouchers, coupons, and electronic promotions
2redeemed by wagerers upon the riverboat, in the casino, or in
3the organization gaming facility up to and including an amount
4not to exceed 20% of a riverboat's, a casino's, or an
5organization gaming facility's adjusted gross receipts.
6    The Illinois Gaming Board shall submit to the General
7Assembly a comprehensive report no later than March 31, 2023
8detailing, at a minimum, the effect of removing non-cashable
9vouchers, coupons, and electronic promotions from this
10calculation on net gaming revenues to the State in calendar
11years 2020 through 2022, the increase or reduction in wagerers
12as a result of removing non-cashable vouchers, coupons, and
13electronic promotions from this calculation, the effect of the
14tax rates in subsection (a-5) on net gaming revenues to this
15State, and proposed modifications to the calculation.
16    (a-10) The taxes imposed by this Section shall be paid by
17the licensed owner or the organization gaming licensee to the
18Board not later than 5:00 o'clock p.m. of the day after the day
19when the wagers were made.
20    (a-15) If the privilege tax imposed under subsection (a-3)
21is no longer imposed pursuant to item (i) of the last paragraph
22of subsection (a-3), then by June 15 of each year, each owners
23licensee, other than an owners licensee that admitted 1,000,000
24persons or fewer in calendar year 2004, must, in addition to
25the payment of all amounts otherwise due under this Section,
26pay to the Board a reconciliation payment in the amount, if

 

 

10100SB0516ham004- 32 -LRB101 04277 AMC 64753 a

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

 

 

10100SB0516ham004- 33 -LRB101 04277 AMC 64753 a

1owners licensee or any of its agents and that poses a hazardous
2threat to the health and safety of patrons. If an owners
3licensee pays an amount in excess of its liability under this
4Section, the Board shall apply the overpayment to future
5payments required under this Section.
6    For purposes of this subsection (a-15):
7    "Act of God" means an incident caused by the operation of
8an extraordinary force that cannot be foreseen, that cannot be
9avoided by the exercise of due care, and for which no person
10can 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
21subsection (a-3).
22    "Net privilege tax" means all privilege taxes paid by a
23licensed owner to the Board under this Section, less all
24payments 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

 

 

10100SB0516ham004- 34 -LRB101 04277 AMC 64753 a

194-839 are intended to restate and clarify the intent of Public
2Act 94-673 with respect to the amount of the payments required
3to be made under this subsection by an owners licensee to the
4Board.
5    (b) From the tax revenue from riverboat or casino gambling
6deposited in the State Gaming Fund under this Section, an
7amount equal to 5% of adjusted gross receipts generated by a
8riverboat or a casino, other than a riverboat or casino
9designated in paragraph (1), (3), or (4) of subsection (e-5) of
10Section 7, shall be paid monthly, subject to appropriation by
11the General Assembly, to the unit of local government in which
12the casino is located or that is designated as the home dock of
13the riverboat. Notwithstanding anything to the contrary,
14beginning on the first day that an owners licensee under
15paragraph (1), (2), (3), (4), (5), or (6) of subsection (e-5)
16of Section 7 conducts gambling operations, either in a
17temporary facility or a permanent facility, and for 2 years
18thereafter, a unit of local government designated as the home
19dock of a riverboat whose license was issued before January 1,
202019, other than a riverboat conducting gambling operations in
21the City of East St. Louis, shall not receive less under this
22subsection (b) than the amount the unit of local government
23received under this subsection (b) in calendar year 2018.
24Notwithstanding anything to the contrary and because the City
25of East St. Louis is a financially distressed city, beginning
26on the first day that an owners licensee under paragraph (1),

 

 

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1(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
2conducts gambling operations, either in a temporary facility or
3a permanent facility, and for 10 years thereafter, a unit of
4local government designated as the home dock of a riverboat
5conducting gambling operations in the City of East St. Louis
6shall not receive less under this subsection (b) than the
7amount the unit of local government received under this
8subsection (b) in calendar year 2018.
9    From the tax revenue deposited in the State Gaming Fund
10pursuant to riverboat or casino gambling operations conducted
11by a licensed manager on behalf of the State, an amount equal
12to 5% of adjusted gross receipts generated pursuant to those
13riverboat or casino gambling operations shall be paid monthly,
14subject to appropriation by the General Assembly, to the unit
15of local government that is designated as the home dock of the
16riverboat upon which those riverboat gambling operations are
17conducted or in which the casino is located.
18    From the tax revenue from riverboat or casino gambling
19deposited in the State Gaming Fund under this Section, an
20amount equal to 5% of the adjusted gross receipts generated by
21a riverboat designated in paragraph (3) of subsection (e-5) of
22Section 7 shall be divided and remitted monthly, subject to
23appropriation, as follows: 70% to Waukegan, 10% to Park City,
2415% to North Chicago, and 5% to Lake County.
25    From the tax revenue from riverboat or casino gambling
26deposited in the State Gaming Fund under this Section, an

 

 

10100SB0516ham004- 36 -LRB101 04277 AMC 64753 a

1amount equal to 5% of the adjusted gross receipts generated by
2a riverboat designated in paragraph (4) of subsection (e-5) of
3Section 7 shall be remitted monthly, subject to appropriation,
4as follows: 70% to the City of Rockford, 5% to the City of
5Loves Park, 5% to the Village of Machesney, and 20% to
6Winnebago County.
7    From the tax revenue from riverboat or casino gambling
8deposited in the State Gaming Fund under this Section, an
9amount equal to 5% of the adjusted gross receipts generated by
10a riverboat designated in paragraph (5) of subsection (e-5) of
11Section 7 shall be remitted monthly, subject to appropriation,
12as follows: 2% to the unit of local government in which the
13riverboat or casino is located, and 3% shall be distributed:
14(A) in accordance with a regional capital development plan
15entered into by the following communities: Village of Beecher,
16City of Blue Island, Village of Burnham, City of Calumet City,
17Village of Calumet Park, City of Chicago Heights, City of
18Country Club Hills, Village of Crestwood, Village of Crete,
19Village of Dixmoor, Village of Dolton, Village of East Hazel
20Crest, Village of Flossmoor, Village of Ford Heights, Village
21of Glenwood, City of Harvey, Village of Hazel Crest, Village of
22Homewood, Village of Lansing, Village of Lynwood, City of
23Markham, Village of Matteson, Village of Midlothian, Village of
24Monee, City of Oak Forest, Village of Olympia Fields, Village
25of Orland Hills, Village of Orland Park, City of Palos Heights,
26Village of Park Forest, Village of Phoenix, Village of Posen,

 

 

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1Village of Richton Park, Village of Riverdale, Village of
2Robbins, Village of Sauk Village, Village of South Chicago
3Heights, Village of South Holland, Village of Steger, Village
4of Thornton, Village of Tinley Park, Village of University Park
5and Village of Worth; or (B) if no regional capital development
6plan exists, equally among the communities listed in item (A)
7to be used for capital expenditures or public pension payments,
8or both.
9    Units of local government may refund any portion of the
10payment that they receive pursuant to this subsection (b) to
11the riverboat or casino.
12    (b-4) Beginning on the first day the licensee under
13paragraph (5) of subsection (e-5) of Section 7 conducts
14gambling operations, either in a temporary facility or a
15permanent facility, and ending on July 31, 2042, from the tax
16revenue deposited in the State Gaming Fund under this Section,
17$5,000,000 shall be paid annually, subject to appropriation, to
18the host municipality of that owners licensee of a license
19issued or re-issued pursuant to Section 7.1 of this Act before
20January 1, 2012. Payments received by the host municipality
21pursuant to this subsection (b-4) may not be shared with any
22other unit of local government.
23    (b-5) Beginning on June 28, 2019 (the effective date of
24Public Act 101-31) this amendatory Act of the 101st General
25Assembly, from the tax revenue deposited in the State Gaming
26Fund under this Section, an amount equal to 3% of adjusted

 

 

10100SB0516ham004- 38 -LRB101 04277 AMC 64753 a

1gross receipts generated by each organization gaming facility
2located outside Madison County shall be paid monthly, subject
3to appropriation by the General Assembly, to a municipality
4other than the Village of Stickney in which each organization
5gaming facility is located or, if the organization gaming
6facility is not located within a municipality, to the county in
7which the organization gaming facility is located, except as
8otherwise provided in this Section. From the tax revenue
9deposited in the State Gaming Fund under this Section, an
10amount equal to 3% of adjusted gross receipts generated by an
11organization gaming facility located in the Village of Stickney
12shall be paid monthly, subject to appropriation by the General
13Assembly, as follows: 25% to the Village of Stickney, 5% to the
14City of Berwyn, 50% to the Town of Cicero, and 20% to the
15Stickney Public Health District.
16    From the tax revenue deposited in the State Gaming Fund
17under this Section, an amount equal to 5% of adjusted gross
18receipts generated by an organization gaming facility located
19in the City of Collinsville shall be paid monthly, subject to
20appropriation by the General Assembly, as follows: 30% to the
21City of Alton, 30% to the City of East St. Louis, and 40% to the
22City of Collinsville.
23    Municipalities and counties may refund any portion of the
24payment that they receive pursuant to this subsection (b-5) to
25the organization gaming facility.
26    (b-6) Beginning on June 28, 2019 (the effective date of

 

 

10100SB0516ham004- 39 -LRB101 04277 AMC 64753 a

1Public Act 101-31) this amendatory Act of the 101st General
2Assembly, from the tax revenue deposited in the State Gaming
3Fund under this Section, an amount equal to 2% of adjusted
4gross receipts generated by an organization gaming facility
5located outside Madison County shall be paid monthly, subject
6to appropriation by the General Assembly, to the county in
7which the organization gaming facility is located for the
8purposes of its criminal justice system or health care system.
9    Counties may refund any portion of the payment that they
10receive pursuant to this subsection (b-6) to the organization
11gaming facility.
12    (b-7) From the tax revenue from the organization gaming
13licensee located in one of the following townships or villages
14of Cook County or Will County: Bloom, Bremen, Calumet, Crete,
15Orland, Rich, Thornton, or Worth, an amount equal to 5% of the
16adjusted gross receipts generated by that organization gaming
17licensee shall be remitted monthly, subject to appropriation,
18as follows: 2% to the unit of local government in which the
19organization gaming licensee is located, and 3% shall be
20distributed: (A) in accordance with a regional capital
21development plan entered into by the following communities:
22Village of Beecher, City of Blue Island, Village of Burnham,
23City of Calumet City, Village of Calumet Park, City of Chicago
24Heights, City of Country Club Hills, Village of Crestwood,
25Village of Crete, Village of Dixmoor, Village of Dolton,
26Village of East Hazel Crest, Village of Flossmoor, Village of

 

 

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1Ford Heights, Village of Glenwood, City of Harvey, Village of
2Hazel Crest, Village of Homewood, Village of Lansing, Village
3of Lynwood, City of Markham, Village of Matteson, Village of
4Midlothian, Village of Monee, City of Oak Forest, Village of
5Olympia Fields, Village of Orland Hills, Village of Orland
6Park, City of Palos Heights, Village of Park Forest, Village of
7Phoenix, Village of Posen, Village of Richton Park, Village of
8Riverdale, Village of Robbins, Village of Sauk Village, Village
9of South Chicago Heights, Village of South Holland, Village of
10Steger, Village of Thornton, Village of Tinley Park, Village of
11University Park, and Village of Worth; or (B) if no regional
12capital development plan exists, equally among the communities
13listed in item (A) to be used for capital expenditures or
14public pension payments, or both.
15    (b-8) In lieu of the payments under subsection (b) of this
16Section, the tax revenue from the privilege tax imposed by
17subsection (a-5.5) shall be paid monthly, subject to
18appropriation by the General Assembly, to the City of Chicago
19and shall be expended or obligated by the City of Chicago for
20pension payments in accordance with Public Act 99-506.
21    (c) Appropriations, as approved by the General Assembly,
22may be made from the State Gaming Fund to the Board (i) for the
23administration and enforcement of this Act and the Video Gaming
24Act, (ii) for distribution to the Department of State Police
25and to the Department of Revenue for the enforcement of this
26Act, and the Video Gaming Act, and (iii) to the Department of

 

 

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1Human Services for the administration of programs to treat
2problem gambling, including problem gambling from sports
3wagering. The Board's annual appropriations request must
4separately state its funding needs for the regulation of gaming
5authorized under Section 7.7, riverboat gaming, casino gaming,
6video gaming, and sports wagering.
7    (c-2) An amount equal to 2% of the adjusted gross receipts
8generated by an organization gaming facility located within a
9home rule county with a population of over 3,000,000
10inhabitants shall be paid, subject to appropriation from the
11General Assembly, from the State Gaming Fund to the home rule
12county in which the organization gaming licensee is located for
13the purpose of enhancing the county's criminal justice system.
14    (c-3) Appropriations, as approved by the General Assembly,
15may be made from the tax revenue deposited into the State
16Gaming Fund from organization gaming licensees pursuant to this
17Section for the administration and enforcement of this Act.
18    (c-4) After payments required under subsections (b),
19(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
20the tax revenue from organization gaming licensees deposited
21into the State Gaming Fund under this Section, all remaining
22amounts from organization gaming licensees shall be
23transferred into the Capital Projects Fund.
24    (c-5) (Blank).
25    (c-10) Each year the General Assembly shall appropriate
26from the General Revenue Fund to the Education Assistance Fund

 

 

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1an amount equal to the amount paid into the Horse Racing Equity
2Fund pursuant to subsection (c-5) in the prior calendar year.
3    (c-15) After the payments required under subsections (b),
4(c), and (c-5) have been made, an amount equal to 2% of the
5adjusted gross receipts of (1) an owners licensee that
6relocates pursuant to Section 11.2, (2) an owners licensee
7conducting riverboat gambling operations pursuant to an owners
8license that is initially issued after June 25, 1999, or (3)
9the first riverboat gambling operations conducted by a licensed
10manager on behalf of the State under Section 7.3, whichever
11comes first, shall be paid, subject to appropriation from the
12General Assembly, from the State Gaming Fund to each home rule
13county with a population of over 3,000,000 inhabitants for the
14purpose of enhancing the county's criminal justice system.
15    (c-20) Each year the General Assembly shall appropriate
16from the General Revenue Fund to the Education Assistance Fund
17an amount equal to the amount paid to each home rule county
18with a population of over 3,000,000 inhabitants pursuant to
19subsection (c-15) in the prior calendar year.
20    (c-21) After the payments required under subsections (b),
21(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
22been made, an amount equal to 2% of the adjusted gross receipts
23generated by the owners licensee under paragraph (1) of
24subsection (e-5) of Section 7 shall be paid, subject to
25appropriation from the General Assembly, from the State Gaming
26Fund to the home rule county in which the owners licensee is

 

 

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1located for the purpose of enhancing the county's criminal
2justice system.
3    (c-22) After the payments required under subsections (b),
4(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
5(c-21) have been made, an amount equal to 2% of the adjusted
6gross receipts generated by the owners licensee under paragraph
7(5) of subsection (e-5) of Section 7 shall be paid, subject to
8appropriation from the General Assembly, from the State Gaming
9Fund to the home rule county in which the owners licensee is
10located for the purpose of enhancing the county's criminal
11justice system.
12    (c-25) From July 1, 2013 and each July 1 thereafter through
13July 1, 2019, $1,600,000 shall be transferred from the State
14Gaming Fund to the Chicago State University Education
15Improvement Fund.
16    On July 1, 2020 and each July 1 thereafter, $3,000,000
17shall be transferred from the State Gaming Fund to the Chicago
18State University Education Improvement Fund.
19    (c-30) On July 1, 2013 or as soon as possible thereafter,
20$92,000,000 shall be transferred from the State Gaming Fund to
21the School Infrastructure Fund and $23,000,000 shall be
22transferred from the State Gaming Fund to the Horse Racing
23Equity Fund.
24    (c-35) Beginning on July 1, 2013, in addition to any amount
25transferred under subsection (c-30) of this Section,
26$5,530,000 shall be transferred monthly from the State Gaming

 

 

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1Fund to the School Infrastructure Fund.
2    (d) From time to time, the Board shall transfer the
3remainder of the funds generated by this Act into the Education
4Assistance Fund, created by Public Act 86-0018, of the State of
5Illinois.
6    (e) Nothing in this Act shall prohibit the unit of local
7government designated as the home dock of the riverboat from
8entering into agreements with other units of local government
9in this State or in other states to share its portion of the
10tax revenue.
11    (f) To the extent practicable, the Board shall administer
12and collect the wagering taxes imposed by this Section in a
13manner consistent with the provisions of Sections 4, 5, 5a, 5b,
145c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
15Retailers' Occupation Tax Act and Section 3-7 of the Uniform
16Penalty and Interest Act.
17(Source: P.A. 101-31, Article 25, Section 25-910, eff. 6-28-19;
18101-31, Article 35, Section 35-55, eff. 6-28-19; revised
198-23-19.)
 
20    Section 15. The Eminent Domain Act is amended by adding
21Section 25-5-80 as follows:
 
22    (735 ILCS 30/25-5-80 new)
23    Sec. 25-5-80. Quick-take; Village of Crete. Quick-take
24proceedings under Article 20 may be used for a period of 24

 

 

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1months after the effective date of this amendatory Act of the
2101st General Assembly by the Village of Crete for the
3nullification of any restriction of record on private real
4property by means of a recorded deed or other recorded
5instruments that in any way prohibits, restrains, or has any
6impact whatsoever on private real property for the purpose of
7applying for an organization license under Section 19.5 of the
8Illinois Horse Racing Act of 1975 or an owners license under
9paragraph (5) of subsection (e-5) of Section 7 of the Illinois
10Gambling Act.
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.".