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Public Act 92-0595
HB2381 Enrolled LRB9206711REmg
AN ACT in relation to taxation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Riverboat Gambling Act is amended by
changing Sections 12 and 13 as follows:
(230 ILCS 10/12) (from Ch. 120, par. 2412)
Sec. 12. Admission tax; fees.
(a) A tax is hereby imposed upon admissions authorized
pursuant to this Act. Until July 1, 2002, the rate is at a
rate of $2 per person admitted. Beginning July 1, 2002, the
rate is $3 per person admitted. This admission tax is
imposed upon the licensed owner conducting gambling.
(1) The admission tax shall be paid for each
admission.
(2) (Blank).
(3) The riverboat licensee may issue tax-free
passes to actual and necessary officials and employees of
the licensee or other persons actually working on the
riverboat.
(4) The number and issuance of tax-free passes is
subject to the rules of the Board, and a list of all
persons to whom the tax-free passes are issued shall be
filed with the Board.
(b) From the $2 tax imposed under subsection (a), a
municipality shall receive from the State $1 for each person
embarking on a riverboat docked within the municipality, and
a county shall receive $1 for each person embarking on a
riverboat docked within the county but outside the boundaries
of any municipality. The municipality's or county's share
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.
(c) The licensed owner shall pay the entire admission
tax to the Board. Such payments shall be made daily.
Accompanying each payment shall be a return on forms provided
by the Board which shall include other information regarding
admissions as the Board may require. Failure to submit
either the payment or the return within the specified time
may result in suspension or revocation of the owners license.
(d) The Board shall administer and collect the admission
tax imposed by this Section, to the extent practicable, in a
manner consistent with the provisions of Sections 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act.
(Source: P.A. 91-40, eff. 6-25-99.)
(230 ILCS 10/13) (from Ch. 120, par. 2413)
Sec. 13. Wagering tax; rate; distribution.
(a) Until January 1, 1998, a tax is imposed on the
adjusted gross receipts received from gambling games
authorized under this Act at the rate of 20%.
From Beginning January 1, 1998 until July 1, 2002, a
privilege tax is imposed on persons engaged in the business
of conducting riverboat gambling operations, based on the
adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
25% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
30% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
35% of annual adjusted gross receipts in excess of
$100,000,000.
Beginning July 1, 2002, a privilege tax is imposed on
persons engaged in the business of conducting riverboat
gambling operations, based on the adjusted gross receipts
received by a licensed owner from gambling games authorized
under this Act at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
The taxes imposed by this Section shall be paid by the
licensed owner to the Board not later than 3:00 o'clock p.m.
of the day after the day when the wagers were made.
(b) Until January 1, 1998, 25% of the tax revenue
deposited in the State Gaming Fund under this Section shall
be paid, subject to appropriation by the General Assembly, to
the unit of local government which is designated as the home
dock of the riverboat. Beginning January 1, 1998, from the
tax revenue deposited in the State Gaming Fund under this
Section, an amount equal to 5% of adjusted gross receipts
generated by a riverboat shall be paid monthly, subject to
appropriation by the General Assembly, to the unit of local
government that is designated as the home dock of the
riverboat.
(c) Appropriations, as approved by the General Assembly,
may be made from the State Gaming Fund to the Department of
Revenue and the Department of State Police for the
administration and enforcement of this Act.
(c-5) After the payments required under subsections (b)
and (c) have been made, an amount equal to 15% of the
adjusted gross receipts of a riverboat (1) that relocates
pursuant to Section 11.2, or (2) for which an owners license
is initially issued after the effective date of this
amendatory Act of 1999, whichever comes first, shall be paid
from the State Gaming Fund into the Horse Racing Equity Fund.
(c-10) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance
Fund an amount equal to the amount paid into the Horse Racing
Equity Fund pursuant to subsection (c-5) in the prior
calendar year.
(c-15) After the payments required under subsections
(b), (c), and (c-5) have been made, an amount equal to 2% of
the adjusted gross receipts of a riverboat (1) that relocates
pursuant to Section 11.2, or (2) for which an owners license
is initially issued after the effective date of this
amendatory Act of 1999, whichever comes first, shall be paid,
subject to appropriation from the General Assembly, from the
State Gaming Fund to each home rule county with a population
of over 3,000,000 inhabitants for the purpose of enhancing
the county's criminal justice system.
(c-20) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance
Fund an amount equal to the amount paid to each home rule
county with a population of over 3,000,000 inhabitants
pursuant to subsection (c-15) in the prior calendar year.
(c-25) After the payments required under subsections
(b), (c), (c-5) and (c-15) have been made, an amount equal to
2% of the adjusted gross receipts of a riverboat (1) that
relocates pursuant to Section 11.2, or (2) for which an
owners license is initially issued after the effective date
of this amendatory Act of 1999, whichever comes first, shall
be paid from the State Gaming Fund into the State
Universities Athletic Capital Improvement Fund.
(d) From time to time, the Board shall transfer the
remainder of the funds generated by this Act into the
Education Assistance Fund, created by Public Act 86-0018, of
the State of Illinois.
(e) Nothing in this Act shall prohibit the unit of local
government designated as the home dock of the riverboat from
entering into agreements with other units of local government
in this State or in other states to share its portion of the
tax revenue.
(f) To the extent practicable, the Board shall
administer and collect the wagering taxes imposed by this
Section in a manner consistent with the provisions of
Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the Retailers' Occupation Tax Act and
Section 3-7 of the Uniform Penalty and Interest Act.
(Source: P.A. 90-548, eff. 12-4-97; 91-40, eff. 6-25-99.)
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly June 02, 2002.
Approved June 28, 2002.
Effective June 28, 2002.
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