(230 ILCS 30/9)
(from Ch. 120, par. 1129)
There shall be paid to the Department of Revenue, 5% of the net
proceeds of charitable games conducted under the provisions
of this Act. Such payments shall be made within 30 days after the
completion of the games. Accompanying each payment shall be a return, on forms prescribed by
the Department of Revenue. Failure to submit either the payment or the return within the
specified time may result in suspension or revocation of the license. Tax returns filed pursuant to this Act shall not be confidential and shall be available for public inspection.
The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j,
6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation
Tax Act, and Section 3-7 of the Uniform Penalty and Interest Act,
which are not inconsistent with this Act shall apply, as far as
practicable, to the subject matter of this Act to the same extent as if
such provisions were included in this Act. For the purposes of this Act, references in such incorporated
Sections of the Retailers' Occupation Tax Act to retailers, sellers or
persons engaged in the business of selling tangible personal property means
persons engaged in conducting charitable games, and references in such
incorporated Sections of the Retailers' Occupation Tax Act to sales of
tangible personal property mean the conducting of charitable games and the
making of charges for playing such games.
If any payment provided for in this Section exceeds the taxpayer's liabilities under this Act, as shown on an original return, the taxpayer may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.
All payments made to the Department of Revenue under this Section shall be deposited
into the Illinois Gaming Law Enforcement Fund of the State Treasury.
(Source: P.A. 100-1171, eff. 1-4-19.)