Rep. Angelo Saviano

Filed: 3/2/2006

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 1917

2     AMENDMENT NO. ______. Amend House Bill 1917, AS AMENDED, by
3 replacing everything after the enacting clause with the
4 following:
 
5     "Section 1. Findings. The legislature makes all of the
6 following findings:
7         (1) That riverboat gaming has had a negative impact on
8     horse racing. From 1992, the first full year of riverboat
9     operations, through 2005, Illinois on-track wagering has
10     decreased by 42% from $835 million to $482 million.
11         (2) That this decrease in wagering has negatively
12     impacted purses for Illinois racing, which has hurt the
13     State's breeding industry. Between 1991 and 2004 the number
14     of foals registered with the Department of Agriculture has
15     decreased by more then 46% from 3,529 to 1,891.
16         (3) That the decline of the Illinois horseracing and
17     breeding program, a $2.5 billion industry, would be
18     reversed if this amendatory Act of the 94th General
19     Assembly was enacted. By requiring that riverboats agree to
20     pay 3% of their gross revenue into the Horse Racing Equity
21     Trust Fund, total purses in the State may increase by 50%,
22     helping Illinois tracks to better compete with those in
23     other states. Illinois currently ranks thirteenth
24     nationally in terms of its purse size; the change would
25     propel the State to second or third.

 

 

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1         (4) That Illinois agriculture and other businesses
2     that support and supply the horse racing industry, already
3     a sector that employees over 37,000 Illinoisans, also stand
4     to substantially benefit and would be much more likely to
5     create additional jobs should Illinois horse racing once
6     again become competitive with other states.
7         (5) That the 3% of gross revenues this amendatory Act
8     of the 94th General Assembly will contribute to the horse
9     racing industry will benefit that important industry for
10     Illinois farmers, breeders, and fans of horseracing and
11     will begin to address the negative impact riverboat gaming
12     has had on Illinois horseracing.
 
13     Section 5. The State Finance Act is amended by changing
14 Section 8h as follows:
 
15     (30 ILCS 105/8h)
16     Sec. 8h. Transfers to General Revenue Fund.
17     (a) Except as provided in subsection (b), notwithstanding
18 any other State law to the contrary, the Governor may, through
19 June 30, 2007, from time to time direct the State Treasurer and
20 Comptroller to transfer a specified sum from any fund held by
21 the State Treasurer to the General Revenue Fund in order to
22 help defray the State's operating costs for the fiscal year.
23 The total transfer under this Section from any fund in any
24 fiscal year shall not exceed the lesser of (i) 8% of the
25 revenues to be deposited into the fund during that fiscal year
26 or (ii) an amount that leaves a remaining fund balance of 25%
27 of the July 1 fund balance of that fiscal year. In fiscal year
28 2005 only, prior to calculating the July 1, 2004 final
29 balances, the Governor may calculate and direct the State
30 Treasurer with the Comptroller to transfer additional amounts
31 determined by applying the formula authorized in Public Act
32 93-839 to the funds balances on July 1, 2003. No transfer may

 

 

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1 be made from a fund under this Section that would have the
2 effect of reducing the available balance in the fund to an
3 amount less than the amount remaining unexpended and unreserved
4 from the total appropriation from that fund estimated to be
5 expended for that fiscal year. This Section does not apply to
6 any funds that are restricted by federal law to a specific use,
7 to any funds in the Motor Fuel Tax Fund, the Intercity
8 Passenger Rail Fund, the Hospital Provider Fund, the Medicaid
9 Provider Relief Fund, the Teacher Health Insurance Security
10 Fund, the Reviewing Court Alternative Dispute Resolution Fund,
11 or the Voters' Guide Fund, the Foreign Language Interpreter
12 Fund, the Lawyers' Assistance Program Fund, the Supreme Court
13 Federal Projects Fund, the Supreme Court Special State Projects
14 Fund, or the Low-Level Radioactive Waste Facility Development
15 and Operation Fund, the Horse Racing Equity Trust Fund, or the
16 Hospital Basic Services Preservation Fund, or to any funds to
17 which subsection (f) of Section 20-40 of the Nursing and
18 Advanced Practice Nursing Act applies. No transfers may be made
19 under this Section from the Pet Population Control Fund.
20 Notwithstanding any other provision of this Section, for fiscal
21 year 2004, the total transfer under this Section from the Road
22 Fund or the State Construction Account Fund shall not exceed
23 the lesser of (i) 5% of the revenues to be deposited into the
24 fund during that fiscal year or (ii) 25% of the beginning
25 balance in the fund. For fiscal year 2005 through fiscal year
26 2007, no amounts may be transferred under this Section from the
27 Road Fund, the State Construction Account Fund, the Criminal
28 Justice Information Systems Trust Fund, the Wireless Service
29 Emergency Fund, or the Mandatory Arbitration Fund.
30     In determining the available balance in a fund, the
31 Governor may include receipts, transfers into the fund, and
32 other resources anticipated to be available in the fund in that
33 fiscal year.
34     The State Treasurer and Comptroller shall transfer the

 

 

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1 amounts designated under this Section as soon as may be
2 practicable after receiving the direction to transfer from the
3 Governor.
4     (b) This Section does not apply to: (i) the Ticket For The
5 Cure Fund; (ii) or to any fund established under the Community
6 Senior Services and Resources Act; or (iii) (ii) on or after
7 January 1, 2006 (the effective date of Public Act 94-511) this
8 amendatory Act of the 94th General Assembly, the Child Labor
9 and Day and Temporary Labor Enforcement Fund.
10     (c) This Section does not apply to the Demutualization
11 Trust Fund established under the Uniform Disposition of
12 Unclaimed Property Act.
13     (d) (c) This Section does not apply to moneys set aside in
14 the Illinois State Podiatric Disciplinary Fund for podiatric
15 scholarships and residency programs under the Podiatric
16 Scholarship and Residency Act.
17 (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674,
18 eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04;
19 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff.
20 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff.
21 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645,
22 eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05;
23 94-691, eff. 11-2-05; 94-726, eff. 1-20-06; revised 1-23-06.)
 
24     Section 10. The Illinois Horse Racing Act of 1975 is
25 amended by changing Section 54 as follows:
 
26     (230 ILCS 5/54)
27     Sec. 54. Horse Racing Equity Trust Fund.
28     (a) There is created in the State Treasury a Fund to be
29 known as the Horse Racing Equity Trust Fund, which is a
30 non-appropriated trust fund held separate and apart from State
31 moneys. The Fund shall consist of moneys paid into it by owners
32 licensees under pursuant to subsection (c-5) of Section 13 of

 

 

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1 the Riverboat Gambling Act for the purposes described in this
2 Section. The Fund shall be administered by the Board. Moneys in
3 the Fund shall be distributed as directed and certified by the
4 Board in accordance with the provisions of subsection (b) the
5 Racing Board.
6     (b) The moneys deposited into the Fund, plus any accrued
7 interest on those moneys, shall be distributed by the State
8 Treasurer within 10 days after those moneys are deposited into
9 the Fund as follows:
10         (1) Sixty percent Fifty percent of all moneys
11     distributed under this subsection shall be distributed to
12     organization licensees to be distributed at their race
13     meetings as purses. Fifty-seven percent of the amount
14     distributed under this paragraph (1) shall be distributed
15     for thoroughbred race meetings and 43% shall be distributed
16     for standardbred race meetings. Within each breed, moneys
17     shall be allocated to each organization licensee's purse
18     fund in accordance with the ratio between the purses
19     generated for that breed by that licensee during the prior
20     calendar year and the total purses generated throughout the
21     State for that breed during the prior calendar year by
22     licensees in the current calendar year.
23         (2) The remaining 40% 50% of the moneys distributed
24     under this subsection (b) shall be distributed as follows:
25             (A) 11% shall be distributed to any person (or its
26         successors or assigns) who had operating control of a
27         racetrack that conducted live racing in 2002 at a
28         racetrack in a county with at least 230,000 inhabitants
29         that borders the Mississippi River and is a licensee in
30         the current year; and
31             (B) the remaining 89% shall be distributed pro rata
32         according to the aggregate proportion of total
33         state-wide handle from wagering on live races
34         conducted in Illinois (irrespective of where the

 

 

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1         wagers are placed) for calendar years 2004 and 2005 at
2         the racetrack, inter-track, and inter-track wagering
3         locations that derive their licenses from a racetrack
4         identified in this paragraph (2) for calendar years
5         1994, 1996, and 1997 to (i) any person (or its
6         successors or assigns) who (i) had majority operating
7         control of a racing facility at which live racing was
8         conducted in calendar year 2002, (ii) 1997 and who has
9         operating control of an organization licensee that
10         conducted racing in calendar year 1997 and is a
11         licensee in the current year, and (iii) is not eligible
12         to receive moneys under subparagraph (A) of this
13         paragraph (2).
14         The moneys received by an organization licensee under
15     this paragraph (2) shall be used by each organization
16     licensee to improve, maintain, market, and otherwise
17     operate its racing facilities to conduct live racing, which
18     shall include backstretch services and capital
19     improvements related to live racing and the backstretch.
20     Any organization licensees sharing common ownership may
21     pool the moneys received and spent at all racing facilities
22     commonly owned in order to meet these requirements. , or
23     (ii) any person (or its successors or assigns) who has
24     operating control of a racing facility located in a county
25     that is bounded by the Mississippi River that has a
26     population of less than 150,000 according to the 1990
27     decennial census and conducted an average of 60 days of
28     racing per year between 1985 and 1993 and has been awarded
29     an inter-track wagering license in the current year.
30         If any person identified in this paragraph (2) becomes
31     ineligible to receive moneys from the Fund, such amount
32     shall be redistributed among the remaining persons in
33     proportion to their percentages otherwise calculated.
34     (c) The Board shall monitor organization licensees to

 

 

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1 ensure that moneys paid to organization licensees under this
2 Section are distributed by the organization licensees as
3 provided in subsection (b).
4 (Source: P.A. 91-40, eff. 6-25-99.)
 
5     Section 15. The Riverboat Gambling Act is amended by
6 changing Sections 7, 13, and 23 as follows:
 
7     (230 ILCS 10/7)  (from Ch. 120, par. 2407)
8     Sec. 7. Owners Licenses.
9     (a) The Board shall issue owners licenses to persons, firms
10 or corporations which apply for such licenses upon payment to
11 the Board of the non-refundable license fee set by the Board,
12 upon payment of a $25,000 license fee for the first year of
13 operation and a $5,000 license fee for each succeeding year and
14 upon a determination by the Board that the applicant is
15 eligible for an owners license pursuant to this Act and the
16 rules of the Board.
17     Until the first date after the effective date of this
18 amendatory Act of the 94th General Assembly that riverboat
19 operations are conducted under the dormant license, as defined
20 in subsection (a-3) of Section 13, as a condition of licensure,
21 each owners licensee, other than an owners licensee operating a
22 riverboat with adjusted gross receipts in calendar year 2004 of
23 less than $50,000,000, must pay into the Horse Racing Equity
24 Trust Fund, in addition to any other payments required under
25 this Act, an amount equal to 3% of the adjusted gross receipts
26 received by the owners licensee. The payments required under
27 this Section shall be made by the owners licensee to the State
28 Treasurer no later than 3:00 o'clock p.m. of the day after the
29 day when the adjusted gross receipts were received by the
30 owners licensee.
31     A person, firm or corporation is ineligible to receive an
32 owners license if:

 

 

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1         (1) the person has been convicted of a felony under the
2     laws of this State, any other state, or the United States;
3         (2) the person has been convicted of any violation of
4     Article 28 of the Criminal Code of 1961, or substantially
5     similar laws of any other jurisdiction;
6         (3) the person has submitted an application for a
7     license under this Act which contains false information;
8         (4) the person is a member of the Board;
9         (5) a person defined in (1), (2), (3) or (4) is an
10     officer, director or managerial employee of the firm or
11     corporation;
12         (6) the firm or corporation employs a person defined in
13     (1), (2), (3) or (4) who participates in the management or
14     operation of gambling operations authorized under this
15     Act;
16         (7) (blank); or
17         (8) a license of the person, firm or corporation issued
18     under this Act, or a license to own or operate gambling
19     facilities in any other jurisdiction, has been revoked.
20     (b) In determining whether to grant an owners license to an
21 applicant, the Board shall consider:
22         (1) the character, reputation, experience and
23     financial integrity of the applicants and of any other or
24     separate person that either:
25             (A) controls, directly or indirectly, such
26         applicant, or
27             (B) is controlled, directly or indirectly, by such
28         applicant or by a person which controls, directly or
29         indirectly, such applicant;
30         (2) the facilities or proposed facilities for the
31     conduct of riverboat gambling;
32         (3) the highest prospective total revenue to be derived
33     by the State from the conduct of riverboat gambling;
34         (4) the extent to which the ownership of the applicant

 

 

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1     reflects the diversity of the State by including minority
2     persons and females and the good faith affirmative action
3     plan of each applicant to recruit, train and upgrade
4     minority persons and females in all employment
5     classifications;
6         (5) the financial ability of the applicant to purchase
7     and maintain adequate liability and casualty insurance;
8         (6) whether the applicant has adequate capitalization
9     to provide and maintain, for the duration of a license, a
10     riverboat;
11         (7) the extent to which the applicant exceeds or meets
12     other standards for the issuance of an owners license which
13     the Board may adopt by rule; and
14         (8) The amount of the applicant's license bid.
15     (c) Each owners license shall specify the place where
16 riverboats shall operate and dock.
17     (d) Each applicant shall submit with his application, on
18 forms provided by the Board, 2 sets of his fingerprints.
19     (e) The Board may issue up to 10 licenses authorizing the
20 holders of such licenses to own riverboats. In the application
21 for an owners license, the applicant shall state the dock at
22 which the riverboat is based and the water on which the
23 riverboat will be located. The Board shall issue 5 licenses to
24 become effective not earlier than January 1, 1991. Three of
25 such licenses shall authorize riverboat gambling on the
26 Mississippi River, or, with approval by the municipality in
27 which the riverboat was docked on August 7, 2003 and with Board
28 approval, be authorized to relocate to a new location, in a
29 municipality that (1) borders on the Mississippi River or is
30 within 5 miles of the city limits of a municipality that
31 borders on the Mississippi River and (2), on August 7, 2003,
32 had a riverboat conducting riverboat gambling operations
33 pursuant to a license issued under this Act; one of which shall
34 authorize riverboat gambling from a home dock in the city of

 

 

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1 East St. Louis. One other license shall authorize riverboat
2 gambling on the Illinois River south of Marshall County. The
3 Board shall issue one additional license to become effective
4 not earlier than March 1, 1992, which shall authorize riverboat
5 gambling on the Des Plaines River in Will County. The Board may
6 issue 4 additional licenses to become effective not earlier
7 than March 1, 1992. In determining the water upon which
8 riverboats will operate, the Board shall consider the economic
9 benefit which riverboat gambling confers on the State, and
10 shall seek to assure that all regions of the State share in the
11 economic benefits of riverboat gambling.
12     In granting all licenses, the Board may give favorable
13 consideration to economically depressed areas of the State, to
14 applicants presenting plans which provide for significant
15 economic development over a large geographic area, and to
16 applicants who currently operate non-gambling riverboats in
17 Illinois. The Board shall review all applications for owners
18 licenses, and shall inform each applicant of the Board's
19 decision. The Board may grant an owners license to an applicant
20 that has not submitted the highest license bid, but if it does
21 not select the highest bidder, the Board shall issue a written
22 decision explaining why another applicant was selected and
23 identifying the factors set forth in this Section that favored
24 the winning bidder.
25     In addition to any other revocation powers granted to the
26 Board under this Act, the Board may revoke the owners license
27 of a licensee which fails to begin conducting gambling within
28 15 months of receipt of the Board's approval of the application
29 if the Board determines that license revocation is in the best
30 interests of the State.
31     (f) The first 10 owners licenses issued under this Act
32 shall permit the holder to own up to 2 riverboats and equipment
33 thereon for a period of 3 years after the effective date of the
34 license. Holders of the first 10 owners licenses must pay the

 

 

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1 annual license fee for each of the 3 years during which they
2 are authorized to own riverboats.
3     (g) Upon the termination, expiration, or revocation of each
4 of the first 10 licenses, which shall be issued for a 3 year
5 period, all licenses are renewable annually upon payment of the
6 fee and a determination by the Board that the licensee
7 continues to meet all of the requirements of this Act and the
8 Board's rules. However, for licenses renewed on or after May 1,
9 1998, renewal shall be for a period of 4 years, unless the
10 Board sets a shorter period.
11     (h) An owners license shall entitle the licensee to own up
12 to 2 riverboats. A licensee shall limit the number of gambling
13 participants to 1,200 for any such owners license. A licensee
14 may operate both of its riverboats concurrently, provided that
15 the total number of gambling participants on both riverboats
16 does not exceed 1,200. Riverboats licensed to operate on the
17 Mississippi River and the Illinois River south of Marshall
18 County shall have an authorized capacity of at least 500
19 persons. Any other riverboat licensed under this Act shall have
20 an authorized capacity of at least 400 persons.
21     (i) A licensed owner is authorized to apply to the Board
22 for and, if approved therefor, to receive all licenses from the
23 Board necessary for the operation of a riverboat, including a
24 liquor license, a license to prepare and serve food for human
25 consumption, and other necessary licenses. All use, occupation
26 and excise taxes which apply to the sale of food and beverages
27 in this State and all taxes imposed on the sale or use of
28 tangible personal property apply to such sales aboard the
29 riverboat.
30     (j) The Board may issue or re-issue a license authorizing a
31 riverboat to dock in a municipality or approve a relocation
32 under Section 11.2 only if, prior to the issuance or
33 re-issuance of the license or approval, the governing body of
34 the municipality in which the riverboat will dock has by a

 

 

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1 majority vote approved the docking of riverboats in the
2 municipality. The Board may issue or re-issue a license
3 authorizing a riverboat to dock in areas of a county outside
4 any municipality or approve a relocation under Section 11.2
5 only if, prior to the issuance or re-issuance of the license or
6 approval, the governing body of the county has by a majority
7 vote approved of the docking of riverboats within such areas.
8 (Source: P.A. 93-28, eff. 6-20-03; 93-453, eff. 8-7-03; 94-667,
9 eff. 8-23-05.)
 
10     (230 ILCS 10/13)  (from Ch. 120, par. 2413)
11     Sec. 13. Wagering tax; rate; distribution.
12     (a) Until January 1, 1998, a tax is imposed on the adjusted
13 gross receipts received from gambling games authorized under
14 this Act at the rate of 20%.
15     (a-1) From January 1, 1998 until July 1, 2002, a privilege
16 tax is imposed on persons engaged in the business of conducting
17 riverboat gambling operations, based on the adjusted gross
18 receipts received by a licensed owner from gambling games
19 authorized under this Act at the following rates:
20         15% of annual adjusted gross receipts up to and
21     including $25,000,000;
22         20% of annual adjusted gross receipts in excess of
23     $25,000,000 but not exceeding $50,000,000;
24         25% of annual adjusted gross receipts in excess of
25     $50,000,000 but not exceeding $75,000,000;
26         30% of annual adjusted gross receipts in excess of
27     $75,000,000 but not exceeding $100,000,000;
28         35% of annual adjusted gross receipts in excess of
29     $100,000,000.
30     (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
31 is imposed on persons engaged in the business of conducting
32 riverboat gambling operations, other than licensed managers
33 conducting riverboat gambling operations on behalf of the

 

 

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1 State, based on the adjusted gross receipts received by a
2 licensed owner from gambling games authorized under this Act at
3 the following rates:
4         15% of annual adjusted gross receipts up to and
5     including $25,000,000;
6         22.5% of annual adjusted gross receipts in excess of
7     $25,000,000 but not exceeding $50,000,000;
8         27.5% of annual adjusted gross receipts in excess of
9     $50,000,000 but not exceeding $75,000,000;
10         32.5% of annual adjusted gross receipts in excess of
11     $75,000,000 but not exceeding $100,000,000;
12         37.5% of annual adjusted gross receipts in excess of
13     $100,000,000 but not exceeding $150,000,000;
14         45% of annual adjusted gross receipts in excess of
15     $150,000,000 but not exceeding $200,000,000;
16         50% of annual adjusted gross receipts in excess of
17     $200,000,000.
18     (a-3) Beginning July 1, 2003, a privilege tax is imposed on
19 persons engaged in the business of conducting riverboat
20 gambling operations, other than licensed managers conducting
21 riverboat gambling operations on behalf of the State, based on
22 the adjusted gross receipts received by a licensed owner from
23 gambling games authorized under this Act at the following
24 rates:
25         15% of annual adjusted gross receipts up to and
26     including $25,000,000;
27         27.5% of annual adjusted gross receipts in excess of
28     $25,000,000 but not exceeding $37,500,000;
29         32.5% of annual adjusted gross receipts in excess of
30     $37,500,000 but not exceeding $50,000,000;
31         37.5% of annual adjusted gross receipts in excess of
32     $50,000,000 but not exceeding $75,000,000;
33         45% of annual adjusted gross receipts in excess of
34     $75,000,000 but not exceeding $100,000,000;

 

 

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1         50% of annual adjusted gross receipts in excess of
2     $100,000,000 but not exceeding $250,000,000;
3         70% of annual adjusted gross receipts in excess of
4     $250,000,000.
5     An amount equal to the amount of wagering taxes collected
6 under this subsection (a-3) that are in addition to the amount
7 of wagering taxes that would have been collected if the
8 wagering tax rates under subsection (a-2) were in effect shall
9 be paid into the Common School Fund.
10     The privilege tax imposed under this subsection (a-3) shall
11 no longer be imposed beginning on the earlier of (i) July 1,
12 2005; (ii) the first date after June 20, 2003 that riverboat
13 gambling operations are conducted pursuant to a dormant
14 license; or (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. For the purposes of this subsection
18 (a-3), the term "dormant license" means an owners license that
19 is authorized by this Act under which no riverboat gambling
20 operations are being conducted on June 20, 2003.
21     (a-4) Beginning on the first day on which the tax imposed
22 under subsection (a-3) is no longer imposed, a privilege tax is
23 imposed on persons engaged in the business of conducting
24 riverboat gambling operations, other than licensed managers
25 conducting riverboat gambling operations on behalf of the
26 State, based on the adjusted gross receipts received by a
27 licensed owner from gambling games authorized under this Act at
28 the following rates:
29         15% of annual adjusted gross receipts up to and
30     including $25,000,000;
31         22.5% of annual adjusted gross receipts in excess of
32     $25,000,000 but not exceeding $50,000,000;
33         27.5% of annual adjusted gross receipts in excess of
34     $50,000,000 but not exceeding $75,000,000;

 

 

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1         32.5% of annual adjusted gross receipts in excess of
2     $75,000,000 but not exceeding $100,000,000;
3         37.5% of annual adjusted gross receipts in excess of
4     $100,000,000 but not exceeding $150,000,000;
5         45% of annual adjusted gross receipts in excess of
6     $150,000,000 but not exceeding $200,000,000;
7         50% of annual adjusted gross receipts in excess of
8     $200,000,000.
9     (a-8) Riverboat gambling operations conducted by a
10 licensed manager on behalf of the State are not subject to the
11 tax imposed under this Section.
12     (a-10) The taxes imposed by this Section shall be paid by
13 the licensed owner to the Board not later than 3:00 o'clock
14 p.m. of the day after the day when the wagers were made.
15     (a-15) If the privilege tax imposed under subsection (a-3)
16 is no longer imposed pursuant to item (i) of the last paragraph
17 of subsection (a-3), then by June 15 of each year, each owners
18 licensee, other than an owners licensee that admitted 1,000,000
19 persons or fewer in calendar year 2004, must, in addition to
20 the payment of all amounts otherwise due under this Section,
21 pay to the Board the amount, if any, by which the base amount
22 for the licensed owner exceeds the amount of tax paid under
23 this Section by the licensed owner in the then current State
24 fiscal year. The obligation imposed by this subsection (a-15)
25 is binding on any person, firm, corporation, or other entity
26 that acquires an ownership interest in any such owners license.
27 The obligation imposed under this subsection (a-15) terminates
28 on the earliest of: (i) July 1, 2007, (ii) the first day after
29 the effective date of this amendatory Act of the 94th General
30 Assembly that riverboat gambling operations are conducted
31 pursuant to a dormant license, (iii) the first day that
32 riverboat gambling operations are conducted under the
33 authority of an owners license that is in addition to the 10
34 owners licenses initially authorized under this Act, or (iv)

 

 

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1 the first day that a licensee under the Illinois Horse Racing
2 Act of 1975 conducts gaming operations with slot machines or
3 other electronic gaming devices. The Board must reduce the
4 obligation imposed under this subsection (a-15) by an amount
5 the Board deems reasonable for any of the following reasons:
6 (A) an act or acts of God, (B) an act of bioterrorism or
7 terrorism or a bioterrorism or terrorism threat that was
8 investigated by a law enforcement agency, or (C) a condition
9 beyond the control of the owners licensee that does not result
10 from any act or omission by the owners licensee or any of its
11 agents and that poses a hazardous threat to the health and
12 safety of patrons. If an owners licensee pays an amount in
13 excess of its liability under this Section, the Board shall
14 apply the overpayment to future payments required under this
15 Section.
16     For purposes of this subsection (a-15):
17     "Act of God" means an incident caused by the operation of
18 an extraordinary force that cannot be foreseen, that cannot be
19 avoided by the exercise of due care, and for which no person
20 can be held liable.
21     "Base amount" means the following:
22         For a riverboat in Alton, $31,000,000.
23         For a riverboat in East Peoria, $43,000,000.
24         For the Empress riverboat in Joliet, $86,000,000.
25         For a riverboat in Metropolis, $45,000,000.
26         For the Harrah's riverboat in Joliet, $114,000,000.
27         For a riverboat in Aurora, $86,000,000.
28         For a riverboat in East St. Louis, $48,500,000.
29         For a riverboat in Elgin, $198,000,000.
30     "Dormant license" has the meaning ascribed to it in
31 subsection (a-3).
32     (b) Until January 1, 1998, 25% of the tax revenue deposited
33 in the State Gaming Fund under this Section shall be paid,
34 subject to appropriation by the General Assembly, to the unit

 

 

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1 of local government which is designated as the home dock of the
2 riverboat. Beginning January 1, 1998, from the tax revenue
3 deposited in the State Gaming Fund under this Section, an
4 amount equal to 5% of adjusted gross receipts generated by a
5 riverboat shall be paid monthly, subject to appropriation by
6 the General Assembly, to the unit of local government that is
7 designated as the home dock of the riverboat. From the tax
8 revenue deposited in the State Gaming Fund pursuant to
9 riverboat gambling operations conducted by a licensed manager
10 on behalf of the State, an amount equal to 5% of adjusted gross
11 receipts generated pursuant to those riverboat gambling
12 operations 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 upon which those
15 riverboat gambling operations are conducted.
16     (c) Appropriations, as approved by the General Assembly,
17 may be made from the State Gaming Fund to the Department of
18 Revenue and the Department of State Police for the
19 administration and enforcement of this Act, or to the
20 Department of Human Services for the administration of programs
21 to treat problem gambling.
22     (c-5) Beginning on the first date after the effective date
23 of this amendatory Act of the 94th General Assembly that
24 riverboat operations are conducted under the dormant license,
25 as defined in subsection (a-3), after After the payments
26 required under subsections (b) and (c) have been made, an
27 amount equal to 15% of the adjusted gross receipts of that
28 owner licensee's riverboat gambling operations (1) an owners
29 licensee that relocates pursuant to Section 11.2, (2) an owners
30 licensee conducting riverboat gambling operations pursuant to
31 an owners license that is initially issued after June 25, 1999,
32 or (3) the first riverboat gambling operations conducted by a
33 licensed manager on behalf of the State under Section 7.3,
34 whichever comes first, shall be paid from the State Gaming Fund

 

 

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

 

 

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1 remainder of the funds generated by this Act into the Education
2 Assistance Fund, created by Public Act 86-0018, of the State of
3 Illinois.
4     (e) Nothing in this Act shall prohibit the unit of local
5 government designated as the home dock of the riverboat from
6 entering into agreements with other units of local government
7 in this State or in other states to share its portion of the
8 tax revenue.
9     (f) To the extent practicable, the Board shall administer
10 and collect the wagering taxes imposed by this Section in a
11 manner consistent with the provisions of Sections 4, 5, 5a, 5b,
12 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
13 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
14 Penalty and Interest Act.
15 (Source: P.A. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673,
16 eff. 8-23-05.)
 
17     (230 ILCS 10/23)  (from Ch. 120, par. 2423)
18     Sec. 23. The State Gaming Fund. On or after the effective
19 date of this Act, except as provided for payments into the
20 Horse Racing Equity Trust Fund under subsection (a) of Section
21 7, all of the fees and taxes collected pursuant to subsections
22 of this Act shall be deposited into the State Gaming Fund, a
23 special fund in the State Treasury, which is hereby created.
24 The adjusted gross receipts of any riverboat gambling
25 operations conducted by a licensed manager on behalf of the
26 State remaining after the payment of the fees and expenses of
27 the licensed manager shall be deposited into the State Gaming
28 Fund. Fines and penalties collected pursuant to this Act shall
29 be deposited into the Education Assistance Fund, created by
30 Public Act 86-0018, of the State of Illinois.
31 (Source: P.A. 93-28, eff. 6-20-03.)
 
32     (30 ILCS 105/5.490 rep.)

 

 

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1     Section 20. The State Finance Act is amended by repealing
2 Section 5.490.
 
3     Section 97. Severability. The provisions of this Act are
4 severable under Section 1.31 of the Statute on Statutes.
 
5     Section 99. Effective date. This Act takes effect upon
6 becoming law.".