State of Illinois
91st General Assembly
Legislation

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91_HB3498

 
                                               LRB9112628LDpk

 1        AN ACT  in  relation  to  infrastructure  improvement  in
 2    depressed municipalities, amending named Acts.

 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:

 5        Section 5.  The State Finance Act is  amended  by  adding
 6    Section 5.541 as follows:

 7        (30 ILCS 105/5.541 new)
 8        Sec. 5.541.  The Depressed Municipalities Fund.

 9        Section  10.  The  Riverboat  Gambling  Act is amended by
10    changing Sections 13  and  23  and  adding  Section  13.2  as
11    follows:

12        (230 ILCS 10/13) (from Ch. 120, par. 2413)
13        Sec. 13.  Wagering tax; rate; distribution.
14        (a)  Until  January  1,  1998,  a  tax  is imposed on the
15    adjusted  gross  receipts  received   from   gambling   games
16    authorized under this Act at the rate of 20%.
17        Beginning  January 1, 1998, a privilege tax is imposed on
18    persons engaged  in  the  business  of  conducting  riverboat
19    gambling  operations,  based  on  the adjusted gross receipts
20    received by a licensed owner from gambling  games  authorized
21    under this Act at the following rates:
22             15%  of  annual  adjusted  gross  receipts up to and
23        including $25,000,000;
24             20% of annual adjusted gross receipts in  excess  of
25        $25,000,000 but not exceeding $50,000,000;
26             25%  of  annual adjusted gross receipts in excess of
27        $50,000,000 but not exceeding $75,000,000;
28             30% of annual adjusted gross receipts in  excess  of
29        $75,000,000 but not exceeding $100,000,000;
 
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 1             35%  of  annual adjusted gross receipts in excess of
 2        $100,000,000.
 3        The taxes imposed by this Section shall be  paid  by  the
 4    licensed  owner to the Board not later than 3:00 o'clock p.m.
 5    of the day after the day when the wagers were made.
 6        (b)  Until January  1,  1998,  25%  of  the  tax  revenue
 7    deposited  in  the State Gaming Fund under this Section shall
 8    be paid, subject to appropriation by the General Assembly, to
 9    the unit of local government which is designated as the  home
10    dock  of  the riverboat.  Beginning January 1, 1998, from the
11    tax revenue deposited in the State  Gaming  Fund  under  this
12    Section,  an  amount  equal  to 5% of adjusted gross receipts
13    generated by a riverboat shall be paid  monthly,  subject  to
14    appropriation  by  the General Assembly, to the unit of local
15    government that  is  designated  as  the  home  dock  of  the
16    riverboat.
17        (c)  Appropriations, as approved by the General Assembly,
18    may  be  made from the State Gaming Fund to the Department of
19    Revenue  and  the  Department  of  State   Police   for   the
20    administration and enforcement of this Act.
21        (c-5)  After  the payments required under subsections (b)
22    and (c) have been  made,  an  amount  equal  to  15%  of  the
23    adjusted  gross  receipts  of  a riverboat (1) that relocates
24    pursuant to Section 11.2, or (2) for which an owners  license
25    is   initially  issued  after  the  effective  date  of  this
26    amendatory Act of 1999, whichever comes first, shall be  paid
27    from the State Gaming Fund into the Horse Racing Equity Fund.
28        (c-10)  Each  year the General Assembly shall appropriate
29    from the General Revenue Fund  to  the  Education  Assistance
30    Fund an amount equal to the amount paid into the Horse Racing
31    Equity  Fund  pursuant  to  subsection  (c-5)  in  the  prior
32    calendar year.
33        (c-15)  After  the  payments  required  under subsections
34    (b), (c), and (c-5) have been made, an amount equal to 2%  of
 
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 1    the adjusted gross receipts of a riverboat (1) that relocates
 2    pursuant  to Section 11.2, or (2) for which an owners license
 3    is  initially  issued  after  the  effective  date  of   this
 4    amendatory Act of 1999, whichever comes first, shall be paid,
 5    subject  to appropriation from the General Assembly, from the
 6    State Gaming Fund to each home rule county with a  population
 7    of  over  3,000,000  inhabitants for the purpose of enhancing
 8    the county's criminal justice system.
 9        (c-20)  Each year the General Assembly shall  appropriate
10    from  the  General  Revenue  Fund to the Education Assistance
11    Fund an amount equal to the amount paid  to  each  home  rule
12    county  with  a  population  of  over  3,000,000  inhabitants
13    pursuant to subsection (c-15) in the prior calendar year.
14        (c-25)  After  the  payments  required  under subsections
15    (b), (c), (c-5) and (c-15) have been made, an amount equal to
16    2% of the adjusted gross receipts of  a  riverboat  (1)  that
17    relocates  pursuant  to  Section  11.2,  or  (2) for which an
18    owners license is initially issued after the  effective  date
19    of  this amendatory Act of 1999, whichever comes first, shall
20    be  paid  from  the  State  Gaming  Fund   into   the   State
21    Universities Athletic Capital Improvement Fund.
22        (d)  From  time  to  time,  the  Board shall transfer the
23    remainder of the funds generated by this Act, except the  tax
24    revenue   generated   pursuant  to  Section  13.2,  into  the
25    Education Assistance Fund, created by Public Act 86-0018,  of
26    the State of Illinois.
27        (e)  Nothing in this Act shall prohibit the unit of local
28    government  designated as the home dock of the riverboat from
29    entering into agreements with other units of local government
30    in this State or in other states to share its portion of  the
31    tax revenue.
32        (f)  To   the   extent   practicable,   the  Board  shall
33    administer and collect the wagering  taxes  imposed  by  this
34    Section  in  a  manner  consistent  with  the  provisions  of
 
                            -4-                LRB9112628LDpk
 1    Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
 2    6c,  8,  9,  and  10 of the Retailers' Occupation Tax Act and
 3    Section 3-7 of the Uniform Penalty and Interest Act.
 4    (Source: P.A. 90-548, eff. 12-4-97; 91-40, eff. 6-25-99.)

 5        (230 ILCS 10/13.2 new)
 6        Sec. 13.2. Supplemental tax.
 7        (a)  Beginning  January  1,  2001,  there  is  imposed  a
 8    supplemental tax on  the  adjusted  gross  receipts  of  each
 9    licensed  owner conducting gambling operations under this Act
10    at the rate of 0.5% of  adjusted  gross  receipts.   The  tax
11    imposed  under  this  Section shall be due and payable on the
12    last day of April next following  the  end  of  the  calendar
13    year.   The  State  Treasurer  shall  have a lien against the
14    property constituting the riverboats and on-shore  facilities
15    owned  by  a licensee for the amount of any tax not paid when
16    due.
17        (b) Each licensee shall pay to the State Treasurer on  or
18    before  the 15th day of the first, fourth, seventh, and tenth
19    months of each year as partial payments of  the  supplemental
20    tax  imposed under subsection (a) an amount equal to 0.25% of
21    the  estimated  gross  receipts  for   the   3-month   period
22    immediately  preceding  the  first  day of those months.  The
23    moneys received from a  licensee  shall  be  placed  in  that
24    licensee's    special    account    within    the   Depressed
25    Municipalities Fund, which is hereby  created  as  a  Special
26    Fund  in the State Treasury. Moneys in an account in the Fund
27    shall be paid to municipalities that are (1) located  in  the
28    county  where the riverboat that paid into that account docks
29    or in a county that is contiguous to that county, and (2)  in
30    the  bottom  10%  in  per  capita  income  in  that  group of
31    counties.  Moneys paid to a  municipality  pursuant  to  this
32    subsection  (b)  shall be used for infrastructure improvement
33    projects within that municipality.
 
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 1        (c) If  a  licensee  fails  to  pay  the  amount  due  or
 2    underpays  by an unjustifiable amount, the Gaming Board shall
 3    impose a fine of 5% of the amount due or of the underpayment,
 4    as the case may be, for each month or portion of a month  the
 5    licensee is in default of payment, up to 25% of the amount in
 6    default.  Any fine imposed upon a licensee shall be paid into
 7    that  licensee's  account within the Depressed Municipalities
 8    Fund.

 9        (230 ILCS 10/23) (from Ch. 120, par. 2423)
10        Sec. 23.   The  State  Gaming  Fund.   On  or  after  the
11    effective  date  of  this  Act,  all  of  the  fees and taxes
12    collected pursuant to subsections of  this  Act,  except  tax
13    revenue   collected   pursuant  to  Section  13.2,  shall  be
14    deposited into the State Gaming Fund, a special fund  in  the
15    State Treasury, which is hereby created.  Fines and penalties
16    collected  pursuant  to  this Act shall be deposited into the
17    Education Assistance Fund, created by Public Act 86-0018,  of
18    the State of Illinois.
19    (Source: P.A. 86-1029.)

20        Section  99.  Effective date.  This Act takes effect upon
21    becoming law.

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