95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB0262

 

Introduced 2/7/2007, by Sen. Mike Jacobs

 

SYNOPSIS AS INTRODUCED:
 
230 ILCS 10/12   from Ch. 120, par. 2412

    Amends the Riverboat Gambling Act. Provides, as an exception to the requirement that the admission tax be paid for each admission, that a person who exits a riverboat gambling facility and reenters that riverboat gambling facility within the same gaming day shall be subject only to the initial admission tax. Effective immediately.


LRB095 09614 AMC 29814 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB0262 LRB095 09614 AMC 29814 b

1     AN ACT concerning gaming.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Riverboat Gambling Act is amended by
5 changing Section 12 as follows:
 
6     (230 ILCS 10/12)  (from Ch. 120, par. 2412)
7     Sec. 12. Admission tax; fees.
8     (a) A tax is hereby imposed upon admissions to riverboats
9 operated by licensed owners authorized pursuant to this Act.
10 Until July 1, 2002, the rate is $2 per person admitted. From
11 July 1, 2002 until July 1, 2003, the rate is $3 per person
12 admitted. From July 1, 2003 until the effective date of this
13 amendatory Act of the 94th General Assembly, for a licensee
14 that admitted 1,000,000 persons or fewer in the previous
15 calendar year, the rate is $3 per person admitted; for a
16 licensee that admitted more than 1,000,000 but no more than
17 2,300,000 persons in the previous calendar year, the rate is $4
18 per person admitted; and for a licensee that admitted more than
19 2,300,000 persons in the previous calendar year, the rate is $5
20 per person admitted. Beginning on the effective date of this
21 amendatory Act of the 94th General Assembly, for a licensee
22 that admitted 1,000,000 persons or fewer in calendar year 2004,
23 the rate is $2 per person admitted, and for all other licensees

 

 

SB0262 - 2 - LRB095 09614 AMC 29814 b

1 the rate is $3 per person admitted. This admission tax is
2 imposed upon the licensed owner conducting gambling.
3         (1) The admission tax shall be paid for each admission,
4     except that a person who exits a riverboat gambling
5     facility and reenters that riverboat gambling facility
6     within the same gaming day shall be subject only to the
7     initial admission tax.
8         (2) (Blank).
9         (3) The riverboat licensee may issue tax-free passes to
10     actual and necessary officials and employees of the
11     licensee or other persons actually working on the
12     riverboat.
13         (4) The number and issuance of tax-free passes is
14     subject to the rules of the Board, and a list of all
15     persons to whom the tax-free passes are issued shall be
16     filed with the Board.
17     (a-5) A fee is hereby imposed upon admissions operated by
18 licensed managers on behalf of the State pursuant to Section
19 7.3 at the rates provided in this subsection (a-5). For a
20 licensee that admitted 1,000,000 persons or fewer in the
21 previous calendar year, the rate is $3 per person admitted; for
22 a licensee that admitted more than 1,000,000 but no more than
23 2,300,000 persons in the previous calendar year, the rate is $4
24 per person admitted; and for a licensee that admitted more than
25 2,300,000 persons in the previous calendar year, the rate is $5
26 per person admitted.

 

 

SB0262 - 3 - LRB095 09614 AMC 29814 b

1         (1) The admission fee shall be paid for each admission.
2         (2) (Blank).
3         (3) The licensed manager may issue fee-free passes to
4     actual and necessary officials and employees of the manager
5     or other persons actually working on the riverboat.
6         (4) The number and issuance of fee-free passes is
7     subject to the rules of the Board, and a list of all
8     persons to whom the fee-free passes are issued shall be
9     filed with the Board.
10     (b) From the tax imposed under subsection (a) and the fee
11 imposed under subsection (a-5), a municipality shall receive
12 from the State $1 for each person embarking on a riverboat
13 docked within the municipality, and a county shall receive $1
14 for each person embarking on a riverboat docked within the
15 county but outside the boundaries of any municipality. The
16 municipality's or county's share shall be collected by the
17 Board on behalf of the State and remitted quarterly by the
18 State, subject to appropriation, to the treasurer of the unit
19 of local government for deposit in the general fund.
20     (c) The licensed owner shall pay the entire admission tax
21 to the Board and the licensed manager shall pay the entire
22 admission fee to the Board. Such payments shall be made daily.
23 Accompanying each payment shall be a return on forms provided
24 by the Board which shall include other information regarding
25 admissions as the Board may require. Failure to submit either
26 the payment or the return within the specified time may result

 

 

SB0262 - 4 - LRB095 09614 AMC 29814 b

1 in suspension or revocation of the owners or managers license.
2     (d) The Board shall administer and collect the admission
3 tax imposed by this Section, to the extent practicable, in a
4 manner consistent with the provisions of Sections 4, 5, 5a, 5b,
5 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of the
6 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
7 Penalty and Interest Act.
8 (Source: P.A. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673,
9 eff. 8-23-05.)
 
10     Section 99. Effective date. This Act takes effect upon
11 becoming law.