Full Text of SB2451 100th General Assembly
SB2451 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 SB2451 Introduced 1/30/2018, by Sen. Neil Anderson SYNOPSIS AS INTRODUCED: |
| 230 ILCS 10/12 | from Ch. 120, par. 2412 |
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Amends the Riverboat Gambling Act. Provides that the tax upon admissions to all riverboats is $3 per person. If a county provides for the police protection of a riverboat within the boundaries of a municipality in that county and the licensee admitted 1,000,000 or fewer persons in calendar year 2004, provides that, from the admission tax and a fee imposed upon admissions operated by licensed managers, the county shall receive $1 from the State for each person embarking on the riverboat and the municipality shall receive $1 from the State for each person embarking on the riverboat. Provides that these amounts shall be collected by the Board on behalf of the State and remitted quarterly by the State, subject to appropriation, to the treasurer of the unit of local government for deposit in the general fund. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning gaming.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Riverboat Gambling Act is amended by | 5 | | changing Section 12 as follows:
| 6 | | (230 ILCS 10/12) (from Ch. 120, par. 2412)
| 7 | | Sec. 12. Admission tax; fees.
| 8 | | (a) A tax of $3 per person is hereby imposed upon | 9 | | admissions to riverboats operated by
licensed owners | 10 | | authorized pursuant to this Act. Until July 1, 2002, the
rate | 11 | | is $2 per person admitted. From July 1, 2002 until
July 1, | 12 | | 2003, the rate is $3 per person admitted.
From July 1, 2003 | 13 | | until August 23, 2005 (the effective date of Public Act | 14 | | 94-673), for a licensee that admitted 1,000,000 persons or
| 15 | | fewer in the previous calendar year, the rate is $3 per person | 16 | | admitted; for a
licensee that admitted more than 1,000,000 but | 17 | | no more than 2,300,000 persons
in the previous calendar year, | 18 | | the rate is $4 per person admitted; and for
a licensee that | 19 | | admitted more than 2,300,000 persons in the previous calendar
| 20 | | year, the rate is $5 per person admitted.
Beginning on August | 21 | | 23, 2005 (the effective date of Public Act 94-673), for a | 22 | | licensee that admitted 1,000,000 persons or
fewer in calendar | 23 | | year 2004, the rate is $2 per person admitted, and for all |
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| 1 | | other
licensees, including licensees that were not conducting | 2 | | gambling operations in 2004, the rate is $3 per person | 3 | | admitted.
This admission tax is imposed upon the
licensed owner | 4 | | conducting gambling.
| 5 | | (1) The admission tax shall be paid for each admission, | 6 | | except that a person who exits a riverboat gambling | 7 | | facility and reenters that riverboat gambling facility | 8 | | within the same gaming day shall be subject only to the | 9 | | initial admission tax.
| 10 | | (2) (Blank).
| 11 | | (3) The riverboat licensee may issue tax-free passes to
| 12 | | actual and necessary officials and employees of the | 13 | | licensee or other
persons actually working on the | 14 | | riverboat.
| 15 | | (4) The number and issuance of tax-free passes is | 16 | | subject to the rules
of the Board, and a list of all | 17 | | persons to whom the tax-free passes are
issued shall be | 18 | | filed with the Board.
| 19 | | (a-5) A fee is hereby imposed upon admissions operated by | 20 | | licensed
managers on behalf of the State pursuant to Section | 21 | | 7.3 at the rates provided
in
this subsection (a-5). For a | 22 | | licensee that
admitted 1,000,000 persons or fewer in the | 23 | | previous calendar year, the rate is
$3 per person admitted; for | 24 | | a licensee that admitted more than 1,000,000 but no
more than | 25 | | 2,300,000 persons
in the previous calendar year, the rate is $4 | 26 | | per person admitted; and for
a licensee that admitted more than |
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| 1 | | 2,300,000 persons in the previous calendar
year, the rate is $5 | 2 | | per person admitted.
| 3 | | (1) The admission fee shall be paid for each admission.
| 4 | | (2) (Blank).
| 5 | | (3) The licensed manager may issue fee-free passes to | 6 | | actual and necessary
officials and employees of the manager | 7 | | or other persons actually working on the
riverboat.
| 8 | | (4) The number and issuance of fee-free passes is | 9 | | subject to the rules
of the Board, and a list of all | 10 | | persons to whom the fee-free passes are
issued shall be | 11 | | filed with the Board.
| 12 | | (b) Except as provided in subsection (b-5), from From the | 13 | | tax imposed under subsection (a) and the fee imposed under
| 14 | | subsection (a-5), a municipality shall receive from the State | 15 | | $1 for each
person embarking on a riverboat docked within the | 16 | | municipality, and a county
shall receive $1 for each person | 17 | | embarking on a riverboat docked within the
county but outside | 18 | | the boundaries of any municipality. The municipality's or
| 19 | | county's share shall be collected by the Board on behalf of the | 20 | | State and
remitted quarterly by the State, subject to | 21 | | appropriation, to the treasurer of
the unit of local government | 22 | | for deposit in the general fund.
| 23 | | (b-5) If a county provides for the police protection of a | 24 | | riverboat within the boundaries of a municipality in that | 25 | | county and the licensee admitted 1,000,000 or fewer persons in
| 26 | | calendar year 2004, then, from the tax imposed under subsection |
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| 1 | | (a) and the fee imposed under
subsection (a-5), the
county | 2 | | shall receive $1 from the
State for each person embarking on | 3 | | the riverboat and the municipality shall receive $1 from the
| 4 | | State for each person embarking on the riverboat. These amounts
| 5 | | shall be collected by the Board on behalf of the State and | 6 | | remitted
quarterly by the State, subject to appropriation, to | 7 | | the treasurer of
the unit of local government for deposit in | 8 | | the general fund. | 9 | | (c) The licensed owner shall pay the entire admission tax | 10 | | to the Board and
the licensed manager shall pay the entire | 11 | | admission fee to the Board.
Such payments shall be made daily. | 12 | | Accompanying each payment shall be a
return on forms provided | 13 | | by the Board which shall include other
information regarding | 14 | | admissions as the Board may require. Failure to
submit either | 15 | | the payment or the return within the specified time may
result | 16 | | in suspension or revocation of the owners or managers license.
| 17 | | (d) The Board shall administer and collect the admission | 18 | | tax imposed by
this Section, to the extent practicable, in a | 19 | | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 20 | | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the | 21 | | Retailers' Occupation Tax Act and
Section 3-7 of the Uniform | 22 | | Penalty and Interest Act.
| 23 | | (Source: P.A. 95-663, eff. 10-11-07; 96-1392, eff. 1-1-11.)
| 24 | | Section 99. Effective date. This Act takes effect upon | 25 | | becoming law.
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