093_SB1606ham002











                                     LRB093 02990 LRD 17208 a

 1                    AMENDMENT TO SENATE BILL 1606

 2        AMENDMENT NO.     .  Amend Senate Bill 1606 by  replacing
 3    everything after the enacting clause with the following:

 4        "Section  5.  The  Riverboat  Gambling  Act is amended by
 5    changing Sections 12 and 13 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  authorized
 9    pursuant to this Act.  Until July 1, 2002, the rate is $2 per
10    person  admitted.   Beginning  July 1, 2002 and until July 1,
11    2003, the rate is $3 per person admitted. Beginning  July  1,
12    2003, for a licensee that admitted 2,300,000 persons or fewer
13    in  the  previous  calendar  year,  the rate is $4 per person
14    admitted and for a licensee that admitted more than 2,300,000
15    persons in the previous calendar year, the  rate  is  $5  per
16    person  admitted.  This  admission  tax  is  imposed upon the
17    licensed owner conducting gambling.
18             (1)  The  admission  tax  shall  be  paid  for  each
19        admission.
20             (2)  (Blank).
21             (3)  The  riverboat  licensee  may  issue   tax-free
22        passes to actual and necessary officials and employees of
 
                            -2-      LRB093 02990 LRD 17208 a
 1        the  licensee  or  other  persons actually working on the
 2        riverboat.
 3             (4)  The number and issuance of tax-free  passes  is
 4        subject  to  the  rules  of  the Board, and a list of all
 5        persons to whom the tax-free passes are issued  shall  be
 6        filed with the Board.
 7        (b)  From   the  tax  imposed  under  subsection  (a),  a
 8    municipality shall receive from the State $1 for each  person
 9    embarking  on a riverboat docked within the municipality, and
10    a county shall receive $1 for  each  person  embarking  on  a
11    riverboat docked within the county but outside the boundaries
12    of  any  municipality.   The municipality's or county's share
13    shall be collected by the Board on behalf of  the  State  and
14    remitted quarterly by the State, subject to appropriation, to
15    the  treasurer of the unit of local government for deposit in
16    the general fund.
17        (c)  The licensed owner shall pay  the  entire  admission
18    tax  to  the  Board.  Such  payments  shall  be  made  daily.
19    Accompanying each payment shall be a return on forms provided
20    by  the Board which shall include other information regarding
21    admissions as the  Board  may  require.   Failure  to  submit
22    either  the  payment  or the return within the specified time
23    may result in suspension or revocation of the owners license.
24        (d)  The Board shall administer and collect the admission
25    tax imposed by this Section, to the extent practicable, in  a
26    manner  consistent  with the provisions of Sections 4, 5, 5a,
27    5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
28    the Retailers' Occupation Tax Act  and  Section  3-7  of  the
29    Uniform Penalty and Interest Act.
30    (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)

31        (230 ILCS 10/13) (from Ch. 120, par. 2413)
32        Sec. 13.  Wagering tax; rate; distribution.
33        (a)  Until  January  1,  1998,  a  tax  is imposed on the
 
                            -3-      LRB093 02990 LRD 17208 a
 1    adjusted  gross  receipts  received   from   gambling   games
 2    authorized under this Act at the rate of 20%.
 3        (a-1)  From  January  1,  1998  until  July  1,  2002,  a
 4    privilege  tax  is imposed on persons engaged in the business
 5    of conducting riverboat gambling  operations,  based  on  the
 6    adjusted  gross  receipts  received  by a licensed owner from
 7    gambling games authorized under this  Act  at  the  following
 8    rates:
 9             15%  of  annual  adjusted  gross  receipts up to and
10        including $25,000,000;
11             20% of annual adjusted gross receipts in  excess  of
12        $25,000,000 but not exceeding $50,000,000;
13             25%  of  annual adjusted gross receipts in excess of
14        $50,000,000 but not exceeding $75,000,000;
15             30% of annual adjusted gross receipts in  excess  of
16        $75,000,000 but not exceeding $100,000,000;
17             35%  of  annual adjusted gross receipts in excess of
18        $100,000,000.
19        (a-2)  From Beginning July 1, 2002 until July 1, 2003,  a
20    privilege  tax  is imposed on persons engaged in the business
21    of conducting riverboat gambling  operations,  based  on  the
22    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             22.5% of annual adjusted gross receipts in excess of
28        $25,000,000 but not exceeding $50,000,000;
29             27.5% of annual adjusted gross receipts in excess of
30        $50,000,000 but not exceeding $75,000,000;
31             32.5% of annual adjusted gross receipts in excess of
32        $75,000,000 but not exceeding $100,000,000;
33             37.5% of annual adjusted gross receipts in excess of
34        $100,000,000 but not exceeding $150,000,000;
 
                            -4-      LRB093 02990 LRD 17208 a
 1             45% of annual adjusted gross receipts in  excess  of
 2        $150,000,000 but not exceeding $200,000,000;
 3             50%  of  annual adjusted gross receipts in excess of
 4        $200,000,000.
 5        (a-3)  Beginning July 1, 2003, a privilege tax is imposed
 6    on persons engaged in the business  of  conducting  riverboat
 7    gambling  operations,  based  on  the adjusted gross receipts
 8    received by a licensed owner from gambling  games  authorized
 9    under this Act at the following rates:
10             15%  of  annual  adjusted  gross  receipts up to and
11        including $25,000,000;
12             27.5% of annual adjusted gross receipts in excess of
13        $25,000,000 but not exceeding $37,500,000;
14             32.5% of annual adjusted gross receipts in excess of
15        $37,500,000 but not exceeding $50,000,000;
16             37.5% of annual adjusted gross receipts in excess of
17        $50,000,000 but not exceeding $75,000,000;
18             45% of annual adjusted gross receipts in  excess  of
19        $75,000,000 but not exceeding $100,000,000;
20             50%  of  annual adjusted gross receipts in excess of
21        $100,000,000 but not exceeding $250,000,000;
22             70% of annual adjusted gross receipts in  excess  of
23        $250,000,000.
24        An amount equal to the amount of wagering taxes collected
25    under  this  subsection  (a-3)  that  are  in addition to the
26    amount of wagering taxes that would have  been  collected  if
27    the  wagering tax rates under subsection (a-2) were in effect
28    shall be paid into the Common School Fund.
29        The privilege tax imposed  under  this  subsection  (a-3)
30    shall  no  longer  be imposed beginning on the earlier of (i)
31    July 1, 2005; (ii) the first date after the effective date of
32    this  amendatory  Act  of  the  93rd  General  Assembly  that
33    riverboat gambling operations are  conducted  pursuant  to  a
34    dormant  license;  or  (iii)  the  first  day  that riverboat
 
                            -5-      LRB093 02990 LRD 17208 a
 1    gambling operations are conducted under the authority  of  an
 2    owners  license that is in addition to the 10 owners licenses
 3    initially authorized under this Act. For the purposes of this
 4    subsection (a-3), the term "dormant license" means an  owners
 5    license  that  is  authorized  by  this  Act  under  which no
 6    riverboat gambling operations  are  being  conducted  on  the
 7    effective  date  of  this  amendatory Act of the 93rd General
 8    Assembly.
 9        (a-4)  Beginning on  the  first  day  on  which  the  tax
10    imposed  under  subsection  (a-3)  is  no  longer  imposed, a
11    privilege tax is imposed on persons engaged in  the  business
12    of  conducting  riverboat  gambling  operations, based on the
13    adjusted gross receipts received by  a  licensed  owner  from
14    gambling  games  authorized  under  this Act at the following
15    rates:
16             15% of annual adjusted  gross  receipts  up  to  and
17        including $25,000,000;
18             22.5% of annual adjusted gross receipts in excess of
19        $25,000,000 but not exceeding $50,000,000;
20             27.5% of annual adjusted gross receipts in excess of
21        $50,000,000 but not exceeding $75,000,000;
22             32.5% of annual adjusted gross receipts in excess of
23        $75,000,000 but not exceeding $100,000,000;
24             37.5% of annual adjusted gross receipts in excess of
25        $100,000,000 but not exceeding $150,000,000;
26             45%  of  annual adjusted gross receipts in excess of
27        $150,000,000 but not exceeding $200,000,000;
28             50% of annual adjusted gross receipts in  excess  of
29        $200,000,000.
30        (a-10)  The  taxes  imposed by this Section shall be paid
31    by the licensed owner  to  the  Board  not  later  than  3:00
32    o'clock  p.m.  of  the day after the day when the wagers were
33    made.
34        (b)  Until January  1,  1998,  25%  of  the  tax  revenue
 
                            -6-      LRB093 02990 LRD 17208 a
 1    deposited  in  the State Gaming Fund under this Section shall
 2    be paid, subject to appropriation by the General Assembly, to
 3    the unit of local government which is designated as the  home
 4    dock  of  the riverboat.  Beginning January 1, 1998, from the
 5    tax revenue deposited in the State  Gaming  Fund  under  this
 6    Section,  an  amount  equal  to 5% of adjusted gross receipts
 7    generated by a riverboat shall be paid  monthly,  subject  to
 8    appropriation  by  the General Assembly, to the unit of local
 9    government that  is  designated  as  the  home  dock  of  the
10    riverboat.
11        (c)  Appropriations, as approved by the General Assembly,
12    may  be  made from the State Gaming Fund to the Department of
13    Revenue  and  the  Department  of  State   Police   for   the
14    administration  and  enforcement  of  this  Act,  or  to  the
15    Department  of  Human  Services  for  the  administration  of
16    programs to treat problem gambling.
17        (c-5)  After  the payments required under subsections (b)
18    and (c) have been  made,  an  amount  equal  to  15%  of  the
19    adjusted  gross  receipts  of  a riverboat (1) that relocates
20    pursuant to Section 11.2, or (2) for which an owners  license
21    is   initially  issued  after  the  effective  date  of  this
22    amendatory Act of 1999, whichever comes first, shall be  paid
23    from the State Gaming Fund into the Horse Racing Equity Fund.
24        (c-10)  Each  year the General Assembly shall appropriate
25    from the General Revenue Fund  to  the  Education  Assistance
26    Fund an amount equal to the amount paid into the Horse Racing
27    Equity  Fund  pursuant  to  subsection  (c-5)  in  the  prior
28    calendar year.
29        (c-15)  After  the  payments  required  under subsections
30    (b), (c), and (c-5) have been made, an amount equal to 2%  of
31    the adjusted gross receipts of a riverboat (1) that relocates
32    pursuant  to Section 11.2, or (2) for which an owners license
33    is  initially  issued  after  the  effective  date  of   this
34    amendatory Act of 1999, whichever comes first, shall be paid,
 
                            -7-      LRB093 02990 LRD 17208 a
 1    subject  to appropriation from the General Assembly, from the
 2    State Gaming Fund to each home rule county with a  population
 3    of  over  3,000,000  inhabitants for the purpose of enhancing
 4    the county's criminal justice system.
 5        (c-20)  Each year the General Assembly shall  appropriate
 6    from  the  General  Revenue  Fund to the Education Assistance
 7    Fund an amount equal to the amount paid  to  each  home  rule
 8    county  with  a  population  of  over  3,000,000  inhabitants
 9    pursuant to subsection (c-15) in the prior calendar year.
10        (c-25)  After  the  payments  required  under subsections
11    (b), (c), (c-5) and (c-15) have been made, an amount equal to
12    2% of the adjusted gross receipts of  a  riverboat  (1)  that
13    relocates  pursuant  to  Section  11.2,  or  (2) for which an
14    owners license is initially issued after the  effective  date
15    of  this amendatory Act of 1999, whichever comes first, shall
16    be  paid  from  the  State  Gaming  Fund   into   the   State
17    Universities Athletic Capital Improvement Fund.
18        (d)  From  time  to  time,  the  Board shall transfer the
19    remainder of  the  funds  generated  by  this  Act  into  the
20    Education  Assistance Fund, created by Public Act 86-0018, of
21    the State of Illinois.
22        (e)  Nothing in this Act shall prohibit the unit of local
23    government designated as the home dock of the riverboat  from
24    entering into agreements with other units of local government
25    in  this State or in other states to share its portion of the
26    tax revenue.
27        (f)  To  the  extent   practicable,   the   Board   shall
28    administer  and  collect  the  wagering taxes imposed by this
29    Section  in  a  manner  consistent  with  the  provisions  of
30    Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
31    6c, 8, 9, and 10 of the Retailers'  Occupation  Tax  Act  and
32    Section 3-7 of the Uniform Penalty and Interest Act.
33    (Source: P.A. 91-40, eff. 6-25-99; 92-595, eff. 6-28-02.)
 
                            -8-      LRB093 02990 LRD 17208 a
 1        Section  99.  Effective date.  This Act takes effect upon
 2    becoming law.".