Illinois General Assembly - Illinois Compiled Statutes

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225 ILCS 105/13

(225 ILCS 105/13) (from Ch. 111, par. 5013)

(Section scheduled to be repealed on January 1, 2022)

Sec. 13. Tickets; tax.

Tickets to professional or amateur contests, or a combination of
both,  shall be printed in such form as
the Department shall prescribe. A certified inventory of all
tickets printed
for any professional or amateur contest, or a combination of
both, shall be mailed to the Department by the
promoter
not less
than 7 days before the contest. The total number of
tickets
printed shall not exceed the total seating capacity of the premises in which
the professional or amateur contest, or a combination of
both, is to be held. No tickets of admission to any professional or amateur
 contest, or a combination of
both,
shall be sold except those declared on an
official ticket inventory as described in this Section.

A promoter who conducts a professional or a combination of a professional and amateur contest under this
Act shall, within 24 hours after such a contest:

(1) furnish to the Department a written report

verified by the promoter or his authorized designee showing the number of tickets sold for such a contest or the actual ticket stubs of tickets sold and the amount of the gross proceeds thereof; and

(2) pay to the Department a tax of 5% of gross

receipts from the sale of admission tickets, not to exceed $52,500, to be collected by the Department and placed in the Athletics Supervision and Regulation Fund, a special fund created in the State Treasury to be administered by the Department.

Moneys in the Athletics Supervision and Regulation Fund shall be used by the Department, subject to appropriation, for expenses incurred in administering this Act. Moneys in the Fund may be transferred to the Professions Indirect Cost Fund, as authorized under Section 2105-300 of the Department of Professional Regulation Law.

In addition to the payment of any other taxes and money due
under this Section, every promoter of a professional or a combination of a professional and amateur contest shall pay to the Department
3% of the first $500,000 and 4% thereafter, which shall not exceed $35,000 in total from the
total gross receipts from the sale, lease, or other exploitation of broadcasting, including, but not limited to,
Internet, cable, television, and motion picture rights for that
professional or professional and amateur combination contest or exhibition without any
deductions for commissions, brokerage fees, distribution fees, advertising, professional contestants' purses, or any other
expenses or charges. These fees shall be paid to the
Department within 72 hours after the broadcast of the contest and placed in the Athletics Supervision and Regulation Fund.

(Source: P.A. 97-119, eff. 7-14-11; 97-813, eff. 7-13-12.)