Rep. LaToya Greenwood

Filed: 3/17/2021

 

 


 

 


 
10200HB1280ham001LRB102 03290 SMS 23602 a

1
AMENDMENT TO HOUSE BILL 1280

2    AMENDMENT NO. ______. Amend House Bill 1280 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Gambling Act is amended by
5changing Section 13 as follows:
 
6    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
7    Sec. 13. Wagering tax; rate; distribution.
8    (a) Until January 1, 1998, a tax is imposed on the adjusted
9gross receipts received from gambling games authorized under
10this Act at the rate of 20%.
11    (a-1) From January 1, 1998 until July 1, 2002, a privilege
12tax is imposed on persons engaged in the business of
13conducting riverboat gambling operations, based on the
14adjusted gross receipts received by a licensed owner from
15gambling games authorized under this Act at the following
16rates:

 

 

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1        15% of annual adjusted gross receipts up to and
2    including $25,000,000;
3        20% of annual adjusted gross receipts in excess of
4    $25,000,000 but not exceeding $50,000,000;
5        25% of annual adjusted gross receipts in excess of
6    $50,000,000 but not exceeding $75,000,000;
7        30% of annual adjusted gross receipts in excess of
8    $75,000,000 but not exceeding $100,000,000;
9        35% of annual adjusted gross receipts in excess of
10    $100,000,000.
11    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
12is imposed on persons engaged in the business of conducting
13riverboat gambling operations, other than licensed managers
14conducting riverboat gambling operations on behalf of the
15State, based on the adjusted gross receipts received by a
16licensed owner from gambling games authorized under this Act
17at the following rates:
18        15% of annual adjusted gross receipts up to and
19    including $25,000,000;
20        22.5% of annual adjusted gross receipts in excess of
21    $25,000,000 but not exceeding $50,000,000;
22        27.5% of annual adjusted gross receipts in excess of
23    $50,000,000 but not exceeding $75,000,000;
24        32.5% of annual adjusted gross receipts in excess of
25    $75,000,000 but not exceeding $100,000,000;
26        37.5% of annual adjusted gross receipts in excess of

 

 

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1    $100,000,000 but not exceeding $150,000,000;
2        45% of annual adjusted gross receipts in excess of
3    $150,000,000 but not exceeding $200,000,000;
4        50% of annual adjusted gross receipts in excess of
5    $200,000,000.
6    (a-3) Beginning July 1, 2003, a privilege tax is imposed
7on persons engaged in the business of conducting riverboat
8gambling operations, other than licensed managers conducting
9riverboat gambling operations on behalf of the State, based on
10the adjusted gross receipts received by a licensed owner from
11gambling games authorized under this Act at the following
12rates:
13        15% of annual adjusted gross receipts up to and
14    including $25,000,000;
15        27.5% of annual adjusted gross receipts in excess of
16    $25,000,000 but not exceeding $37,500,000;
17        32.5% of annual adjusted gross receipts in excess of
18    $37,500,000 but not exceeding $50,000,000;
19        37.5% of annual adjusted gross receipts in excess of
20    $50,000,000 but not exceeding $75,000,000;
21        45% of annual adjusted gross receipts in excess of
22    $75,000,000 but not exceeding $100,000,000;
23        50% of annual adjusted gross receipts in excess of
24    $100,000,000 but not exceeding $250,000,000;
25        70% of annual adjusted gross receipts in excess of
26    $250,000,000.

 

 

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1    An amount equal to the amount of wagering taxes collected
2under this subsection (a-3) that are in addition to the amount
3of wagering taxes that would have been collected if the
4wagering tax rates under subsection (a-2) were in effect shall
5be paid into the Common School Fund.
6    The privilege tax imposed under this subsection (a-3)
7shall no longer be imposed beginning on the earlier of (i) July
81, 2005; (ii) the first date after June 20, 2003 that riverboat
9gambling operations are conducted pursuant to a dormant
10license; or (iii) the first day that riverboat gambling
11operations are conducted under the authority of an owners
12license that is in addition to the 10 owners licenses
13initially authorized under this Act. For the purposes of this
14subsection (a-3), the term "dormant license" means an owners
15license that is authorized by this Act under which no
16riverboat gambling operations are being conducted on June 20,
172003.
18    (a-4) Beginning on the first day on which the tax imposed
19under subsection (a-3) is no longer imposed and ending upon
20the imposition of the privilege tax under subsection (a-5) of
21this Section, a privilege tax is imposed on persons engaged in
22the business of conducting gambling operations, other than
23licensed managers conducting riverboat gambling operations on
24behalf of the State, based on the adjusted gross receipts
25received by a licensed owner from gambling games authorized
26under this Act at the following rates:

 

 

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1        15% of annual adjusted gross receipts up to and
2    including $25,000,000;
3        22.5% of annual adjusted gross receipts in excess of
4    $25,000,000 but not exceeding $50,000,000;
5        27.5% of annual adjusted gross receipts in excess of
6    $50,000,000 but not exceeding $75,000,000;
7        32.5% of annual adjusted gross receipts in excess of
8    $75,000,000 but not exceeding $100,000,000;
9        37.5% of annual adjusted gross receipts in excess of
10    $100,000,000 but not exceeding $150,000,000;
11        45% of annual adjusted gross receipts in excess of
12    $150,000,000 but not exceeding $200,000,000;
13        50% of annual adjusted gross receipts in excess of
14    $200,000,000.
15    For the imposition of the privilege tax in this subsection
16(a-4), amounts paid pursuant to item (1) of subsection (b) of
17Section 56 of the Illinois Horse Racing Act of 1975 shall not
18be included in the determination of adjusted gross receipts.
19    (a-5)(1) Beginning on July 1, 2020, a privilege tax is
20imposed on persons engaged in the business of conducting
21gambling operations, other than the owners licensee under
22paragraph (1) of subsection (e-5) of Section 7 and licensed
23managers conducting riverboat gambling operations on behalf of
24the State, based on the adjusted gross receipts received by
25such licensee from the gambling games authorized under this
26Act. The privilege tax for all gambling games other than table

 

 

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1games, including, but not limited to, slot machines, video
2game of chance gambling, and electronic gambling games shall
3be at the following rates:
4        15% of annual adjusted gross receipts up to and
5    including $25,000,000;
6        22.5% of annual adjusted gross receipts in excess of
7    $25,000,000 but not exceeding $50,000,000;
8        27.5% of annual adjusted gross receipts in excess of
9    $50,000,000 but not exceeding $75,000,000;
10        32.5% of annual adjusted gross receipts in excess of
11    $75,000,000 but not exceeding $100,000,000;
12        37.5% of annual adjusted gross receipts in excess of
13    $100,000,000 but not exceeding $150,000,000;
14        45% of annual adjusted gross receipts in excess of
15    $150,000,000 but not exceeding $200,000,000;
16        50% of annual adjusted gross receipts in excess of
17    $200,000,000.
18    The privilege tax for table games shall be at the
19following rates:
20        15% of annual adjusted gross receipts up to and
21    including $25,000,000;
22        20% of annual adjusted gross receipts in excess of
23    $25,000,000.
24    For the imposition of the privilege tax in this subsection
25(a-5), amounts paid pursuant to item (1) of subsection (b) of
26Section 56 of the Illinois Horse Racing Act of 1975 shall not

 

 

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1be included in the determination of adjusted gross receipts.
2    (2) Beginning on the first day that an owners licensee
3under paragraph (1) of subsection (e-5) of Section 7 conducts
4gambling operations, either in a temporary facility or a
5permanent facility, a privilege tax is imposed on persons
6engaged in the business of conducting gambling operations
7under paragraph (1) of subsection (e-5) of Section 7, other
8than licensed managers conducting riverboat gambling
9operations on behalf of the State, based on the adjusted gross
10receipts received by such licensee from the gambling games
11authorized under this Act. The privilege tax for all gambling
12games other than table games, including, but not limited to,
13slot machines, video game of chance gambling, and electronic
14gambling games shall be at the following rates:
15        12% of annual adjusted gross receipts up to and
16    including $25,000,000 to the State and 10.5% of annual
17    adjusted gross receipts up to and including $25,000,000 to
18    the City of Chicago;
19        16% of annual adjusted gross receipts in excess of
20    $25,000,000 but not exceeding $50,000,000 to the State and
21    14% of annual adjusted gross receipts in excess of
22    $25,000,000 but not exceeding $50,000,000 to the City of
23    Chicago;
24        20.1% of annual adjusted gross receipts in excess of
25    $50,000,000 but not exceeding $75,000,000 to the State and
26    17.4% of annual adjusted gross receipts in excess of

 

 

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1    $50,000,000 but not exceeding $75,000,000 to the City of
2    Chicago;
3        21.4% of annual adjusted gross receipts in excess of
4    $75,000,000 but not exceeding $100,000,000 to the State
5    and 18.6% of annual adjusted gross receipts in excess of
6    $75,000,000 but not exceeding $100,000,000 to the City of
7    Chicago;
8        22.7% of annual adjusted gross receipts in excess of
9    $100,000,000 but not exceeding $150,000,000 to the State
10    and 19.8% of annual adjusted gross receipts in excess of
11    $100,000,000 but not exceeding $150,000,000 to the City of
12    Chicago;
13        24.1% of annual adjusted gross receipts in excess of
14    $150,000,000 but not exceeding $225,000,000 to the State
15    and 20.9% of annual adjusted gross receipts in excess of
16    $150,000,000 but not exceeding $225,000,000 to the City of
17    Chicago;
18        26.8% of annual adjusted gross receipts in excess of
19    $225,000,000 but not exceeding $1,000,000,000 to the State
20    and 23.2% of annual adjusted gross receipts in excess of
21    $225,000,000 but not exceeding $1,000,000,000 to the City
22    of Chicago;
23        40% of annual adjusted gross receipts in excess of
24    $1,000,000,000 to the State and 34.7% of annual gross
25    receipts in excess of $1,000,000,000 to the City of
26    Chicago.

 

 

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1    The privilege tax for table games shall be at the
2following rates:
3        8.1% of annual adjusted gross receipts up to and
4    including $25,000,000 to the State and 6.9% of annual
5    adjusted gross receipts up to and including $25,000,000 to
6    the City of Chicago;
7        10.7% of annual adjusted gross receipts in excess of
8    $25,000,000 but not exceeding $75,000,000 to the State and
9    9.3% of annual adjusted gross receipts in excess of
10    $25,000,000 but not exceeding $75,000,000 to the City of
11    Chicago;
12        11.2% of annual adjusted gross receipts in excess of
13    $75,000,000 but not exceeding $175,000,000 to the State
14    and 9.8% of annual adjusted gross receipts in excess of
15    $75,000,000 but not exceeding $175,000,000 to the City of
16    Chicago;
17        13.5% of annual adjusted gross receipts in excess of
18    $175,000,000 but not exceeding $225,000,000 to the State
19    and 11.5% of annual adjusted gross receipts in excess of
20    $175,000,000 but not exceeding $225,000,000 to the City of
21    Chicago;
22        15.1% of annual adjusted gross receipts in excess of
23    $225,000,000 but not exceeding $275,000,000 to the State
24    and 12.9% of annual adjusted gross receipts in excess of
25    $225,000,000 but not exceeding $275,000,000 to the City of
26    Chicago;

 

 

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1        16.2% of annual adjusted gross receipts in excess of
2    $275,000,000 but not exceeding $375,000,000 to the State
3    and 13.8% of annual adjusted gross receipts in excess of
4    $275,000,000 but not exceeding $375,000,000 to the City of
5    Chicago;
6        18.9% of annual adjusted gross receipts in excess of
7    $375,000,000 to the State and 16.1% of annual gross
8    receipts in excess of $375,000,000 to the City of Chicago.
9    For the imposition of the privilege tax in this subsection
10(a-5), amounts paid pursuant to item (1) of subsection (b) of
11Section 56 of the Illinois Horse Racing Act of 1975 shall not
12be included in the determination of adjusted gross receipts.
13    Notwithstanding the provisions of this subsection (a-5),
14for the first 10 years that the privilege tax is imposed under
15this subsection (a-5), the privilege tax shall be imposed on
16the lower of the annual adjusted gross receipts and the
17modified annual adjusted gross receipts of a riverboat or
18casino conducting gambling operations in the City of East St.
19Louis, unless:
20        (1) the riverboat or casino fails to employ at least
21    450 people, except no minimum employment shall be required
22    during 2020 and 2021 or during periods that the riverboat
23    or casino is closed on orders of State officials for
24    public health emergencies or other emergencies not caused
25    by the riverboat or casino;
26        (2) the riverboat or casino fails to maintain

 

 

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1    operations in a manner consistent with this Act or is not a
2    viable riverboat or casino subject to the approval of the
3    Board; or
4        (3) the owners licensee is not an entity in which
5    employees participate in an employee stock ownership plan
6    or in which the owners licensee sponsors a 401(k)
7    retirement plan and makes a matching employer contribution
8    equal to at least one-quarter of the first 12% or one-half
9    of the first 6% of each participating employee's
10    contribution, not to exceed any limitations under federal
11    laws and regulations.
12    As used in this subsection (a-5), "modified annual
13adjusted gross receipts" means, : (A) for calendar years year
142020 through 2029, the annual adjusted gross receipts for the
15current year minus the difference between an amount equal to
16the average annual adjusted gross receipts from a riverboat or
17casino conducting gambling operations in the City of East St.
18Louis for 2014, 2015, 2016, 2017, and 2018 and the annual
19adjusted gross receipts for 2018. ;
20        (B) for calendar year 2021, the annual adjusted gross
21    receipts for the current year minus the difference between
22    an amount equal to the average annual adjusted gross
23    receipts from a riverboat or casino conducting gambling
24    operations in the City of East St. Louis for 2014, 2015,
25    2016, 2017, and 2018 and the annual adjusted gross
26    receipts for 2019; and

 

 

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1        (C) for calendar years 2022 through 2029, the annual
2    adjusted gross receipts for the current year minus the
3    difference between an amount equal to the average annual
4    adjusted gross receipts from a riverboat or casino
5    conducting gambling operations in the City of East St.
6    Louis for 3 years preceding the current year and the
7    annual adjusted gross receipts for the immediately
8    preceding year.
9    (a-6) From June 28, 2019 (the effective date of Public Act
10101-31) until June 30, 2023, an owners licensee that conducted
11gambling operations prior to January 1, 2011 shall receive a
12dollar-for-dollar credit against the tax imposed under this
13Section for any renovation or construction costs paid by the
14owners licensee, but in no event shall the credit exceed
15$2,000,000.
16    Additionally, from June 28, 2019 (the effective date of
17Public Act 101-31) until December 31, 2022, an owners licensee
18that (i) is located within 15 miles of the Missouri border, and
19(ii) has at least 3 riverboats, casinos, or their equivalent
20within a 45-mile radius, may be authorized to relocate to a new
21location with the approval of both the unit of local
22government designated as the home dock and the Board, so long
23as the new location is within the same unit of local government
24and no more than 3 miles away from its original location. Such
25owners licensee shall receive a credit against the tax imposed
26under this Section equal to 8% of the total project costs, as

 

 

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1approved by the Board, for any renovation or construction
2costs paid by the owners licensee for the construction of the
3new facility, provided that the new facility is operational by
4July 1, 2022. In determining whether or not to approve a
5relocation, the Board must consider the extent to which the
6relocation will diminish the gaming revenues received by other
7Illinois gaming facilities.
8    (a-7) Beginning in the initial adjustment year and through
9the final adjustment year, if the total obligation imposed
10pursuant to either subsection (a-5) or (a-6) will result in an
11owners licensee receiving less after-tax adjusted gross
12receipts than it received in calendar year 2018, then the
13total amount of privilege taxes that the owners licensee is
14required to pay for that calendar year shall be reduced to the
15extent necessary so that the after-tax adjusted gross receipts
16in that calendar year equals the after-tax adjusted gross
17receipts in calendar year 2018, but the privilege tax
18reduction shall not exceed the annual adjustment cap except in
19the case of privilege tax paid on modified annual adjusted
20gross receipts. If pursuant to this subsection (a-7), the
21total obligation imposed pursuant to either subsection (a-5)
22or (a-6) shall be reduced, then the owners licensee shall not
23receive a refund from the State at the end of the subject
24calendar year but instead shall be able to apply that amount as
25a credit against any payments it owes to the State in the
26following calendar year to satisfy its total obligation under

 

 

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1either subsection (a-5) or (a-6). The credit for the final
2adjustment year shall occur in the calendar year following the
3final adjustment year.
4    If an owners licensee that conducted gambling operations
5prior to January 1, 2019 expands its riverboat or casino,
6including, but not limited to, with respect to its gaming
7floor, additional non-gaming amenities such as restaurants,
8bars, and hotels and other additional facilities, and incurs
9construction and other costs related to such expansion from
10June 28, 2019 (the effective date of Public Act 101-31) until
11June 28, 2024 (the 5th anniversary of the effective date of
12Public Act 101-31), then for each $15,000,000 spent for any
13such construction or other costs related to expansion paid by
14the owners licensee, the final adjustment year shall be
15extended by one year and the annual adjustment cap shall
16increase by 0.2% of adjusted gross receipts during each
17calendar year until and including the final adjustment year.
18No further modifications to the final adjustment year or
19annual adjustment cap shall be made after $75,000,000 is
20incurred in construction or other costs related to expansion
21so that the final adjustment year shall not extend beyond the
229th calendar year after the initial adjustment year, not
23including the initial adjustment year, and the annual
24adjustment cap shall not exceed 4% of adjusted gross receipts
25in a particular calendar year. Construction and other costs
26related to expansion shall include all project related costs,

 

 

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1including, but not limited to, all hard and soft costs,
2financing costs, on or off-site ground, road or utility work,
3cost of gaming equipment and all other personal property,
4initial fees assessed for each incremental gaming position,
5and the cost of incremental land acquired for such expansion.
6Soft costs shall include, but not be limited to, legal fees,
7architect, engineering and design costs, other consultant
8costs, insurance cost, permitting costs, and pre-opening costs
9related to the expansion, including, but not limited to, any
10of the following: marketing, real estate taxes, personnel,
11training, travel and out-of-pocket expenses, supply,
12inventory, and other costs, and any other project related soft
13costs.
14    To be eligible for the tax credits in subsection (a-6),
15all construction contracts shall include a requirement that
16the contractor enter into a project labor agreement with the
17building and construction trades council with geographic
18jurisdiction of the location of the proposed gaming facility.
19    Notwithstanding any other provision of this subsection
20(a-7), this subsection (a-7) does not apply to an owners
21licensee unless such owners licensee spends at least
22$15,000,000 on construction and other costs related to its
23expansion, excluding the initial fees assessed for each
24incremental gaming position.
25    This subsection (a-7) does not apply to owners licensees
26authorized pursuant to subsection (e-5) of Section 7 of this

 

 

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1Act.
2    For purposes of this subsection (a-7):
3    "Building and construction trades council" means any
4organization representing multiple construction entities that
5are monitoring or attentive to compliance with public or
6workers' safety laws, wage and hour requirements, or other
7statutory requirements or that are making or maintaining
8collective bargaining agreements.
9    "Initial adjustment year" means the year commencing on
10January 1 of the calendar year immediately following the
11earlier of the following:
12        (1) the commencement of gambling operations, either in
13    a temporary or permanent facility, with respect to the
14    owners license authorized under paragraph (1) of
15    subsection (e-5) of Section 7 of this Act; or
16        (2) June 28, 2021 (24 months after the effective date
17    of Public Act 101-31);
18provided the initial adjustment year shall not commence
19earlier than June 28, 2020 (12 months after the effective date
20of Public Act 101-31).
21    "Final adjustment year" means the 2nd calendar year after
22the initial adjustment year, not including the initial
23adjustment year, and as may be extended further as described
24in this subsection (a-7).
25    "Annual adjustment cap" means 3% of adjusted gross
26receipts in a particular calendar year, and as may be

 

 

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1increased further as otherwise described in this subsection
2(a-7).
3    (a-8) Riverboat gambling operations conducted by a
4licensed manager on behalf of the State are not subject to the
5tax imposed under this Section.
6    (a-9) Beginning on January 1, 2020, the calculation of
7gross receipts or adjusted gross receipts, for the purposes of
8this Section, for a riverboat, a casino, or an organization
9gaming facility shall not include the dollar amount of
10non-cashable vouchers, coupons, and electronic promotions
11redeemed by wagerers upon the riverboat, in the casino, or in
12the organization gaming facility up to and including an amount
13not to exceed 20% of a riverboat's, a casino's, or an
14organization gaming facility's adjusted gross receipts.
15    The Illinois Gaming Board shall submit to the General
16Assembly a comprehensive report no later than March 31, 2023
17detailing, at a minimum, the effect of removing non-cashable
18vouchers, coupons, and electronic promotions from this
19calculation on net gaming revenues to the State in calendar
20years 2020 through 2022, the increase or reduction in wagerers
21as a result of removing non-cashable vouchers, coupons, and
22electronic promotions from this calculation, the effect of the
23tax rates in subsection (a-5) on net gaming revenues to this
24State, and proposed modifications to the calculation.
25    (a-10) The taxes imposed by this Section shall be paid by
26the licensed owner or the organization gaming licensee to the

 

 

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1Board not later than 5:00 o'clock p.m. of the day after the day
2when the wagers were made.
3    (a-15) If the privilege tax imposed under subsection (a-3)
4is no longer imposed pursuant to item (i) of the last paragraph
5of subsection (a-3), then by June 15 of each year, each owners
6licensee, other than an owners licensee that admitted
71,000,000 persons or fewer in calendar year 2004, must, in
8addition to the payment of all amounts otherwise due under
9this Section, pay to the Board a reconciliation payment in the
10amount, if any, by which the licensed owner's base amount
11exceeds the amount of net privilege tax paid by the licensed
12owner to the Board in the then current State fiscal year. A
13licensed owner's net privilege tax obligation due for the
14balance of the State fiscal year shall be reduced up to the
15total of the amount paid by the licensed owner in its June 15
16reconciliation payment. The obligation imposed by this
17subsection (a-15) is binding on any person, firm, corporation,
18or other entity that acquires an ownership interest in any
19such owners license. The obligation imposed under this
20subsection (a-15) terminates on the earliest of: (i) July 1,
212007, (ii) the first day after the effective date of this
22amendatory Act of the 94th General Assembly that riverboat
23gambling operations are conducted pursuant to a dormant
24license, (iii) the first day that riverboat gambling
25operations are conducted under the authority of an owners
26license that is in addition to the 10 owners licenses

 

 

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1initially authorized under this Act, or (iv) the first day
2that a licensee under the Illinois Horse Racing Act of 1975
3conducts gaming operations with slot machines or other
4electronic gaming devices. The Board must reduce the
5obligation imposed under this subsection (a-15) by an amount
6the Board deems reasonable for any of the following reasons:
7(A) an act or acts of God, (B) an act of bioterrorism or
8terrorism or a bioterrorism or terrorism threat that was
9investigated by a law enforcement agency, or (C) a condition
10beyond the control of the owners licensee that does not result
11from any act or omission by the owners licensee or any of its
12agents and that poses a hazardous threat to the health and
13safety of patrons. If an owners licensee pays an amount in
14excess of its liability under this Section, the Board shall
15apply the overpayment to future payments required under this
16Section.
17    For purposes of this subsection (a-15):
18    "Act of God" means an incident caused by the operation of
19an extraordinary force that cannot be foreseen, that cannot be
20avoided by the exercise of due care, and for which no person
21can be held liable.
22    "Base amount" means the following:
23        For a riverboat in Alton, $31,000,000.
24        For a riverboat in East Peoria, $43,000,000.
25        For the Empress riverboat in Joliet, $86,000,000.
26        For a riverboat in Metropolis, $45,000,000.

 

 

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1        For the Harrah's riverboat in Joliet, $114,000,000.
2        For a riverboat in Aurora, $86,000,000.
3        For a riverboat in East St. Louis, $48,500,000.
4        For a riverboat in Elgin, $198,000,000.
5    "Dormant license" has the meaning ascribed to it in
6subsection (a-3).
7    "Net privilege tax" means all privilege taxes paid by a
8licensed owner to the Board under this Section, less all
9payments made from the State Gaming Fund pursuant to
10subsection (b) of this Section.
11    The changes made to this subsection (a-15) by Public Act
1294-839 are intended to restate and clarify the intent of
13Public Act 94-673 with respect to the amount of the payments
14required to be made under this subsection by an owners
15licensee to the Board.
16    (b) From the tax revenue from riverboat or casino gambling
17deposited in the State Gaming Fund under this Section, an
18amount equal to 5% of adjusted gross receipts generated by a
19riverboat or a casino, other than a riverboat or casino
20designated in paragraph (1), (3), or (4) of subsection (e-5)
21of Section 7, shall be paid monthly and such payments shall not
22be reduced as a result of any reduction on the privilege taxes
23imposed under subsection (a-5) on the modified annual adjusted
24gross receipts of a riverboat or casino conducting gambling
25operations in the City of East St. Louis, subject to
26appropriation by the General Assembly, to the unit of local

 

 

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1government in which the casino is located or that is
2designated as the home dock of the riverboat. Notwithstanding
3anything to the contrary, beginning on the first day that an
4owners licensee under paragraph (1), (2), (3), (4), (5), or
5(6) of subsection (e-5) of Section 7 conducts gambling
6operations, either in a temporary facility or a permanent
7facility, and for 2 years thereafter, a unit of local
8government designated as the home dock of a riverboat whose
9license was issued before January 1, 2019, other than a
10riverboat conducting gambling operations in the City of East
11St. Louis, shall not receive less under this subsection (b)
12than the amount the unit of local government received under
13this subsection (b) in calendar year 2018. Notwithstanding
14anything to the contrary and because the City of East St. Louis
15is a financially distressed city, beginning on March 16, 2020
16the first day that an owners licensee under paragraph (1),
17(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
18conducts gambling operations, either in a temporary facility
19or a permanent facility, and for 10 years thereafter, a unit of
20local government designated as the home dock of a riverboat
21conducting gambling operations in the City of East St. Louis
22shall not receive less under this subsection (b) than the
23amount the unit of local government received under this
24subsection (b) in calendar year 2018.
25    From the tax revenue deposited in the State Gaming Fund
26pursuant to riverboat or casino gambling operations conducted

 

 

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1by a licensed manager on behalf of the State, an amount equal
2to 5% of adjusted gross receipts generated pursuant to those
3riverboat or casino gambling operations shall be paid monthly,
4subject to appropriation by the General Assembly, to the unit
5of local government that is designated as the home dock of the
6riverboat upon which those riverboat gambling operations are
7conducted or in which the casino is located.
8    From the tax revenue from riverboat or casino gambling
9deposited in the State Gaming Fund under this Section, an
10amount equal to 5% of the adjusted gross receipts generated by
11a riverboat designated in paragraph (3) of subsection (e-5) of
12Section 7 shall be divided and remitted monthly, subject to
13appropriation, as follows: 70% to Waukegan, 10% to Park City,
1415% to North Chicago, and 5% to Lake County.
15    From the tax revenue from riverboat or casino gambling
16deposited in the State Gaming Fund under this Section, an
17amount equal to 5% of the adjusted gross receipts generated by
18a riverboat designated in paragraph (4) of subsection (e-5) of
19Section 7 shall be remitted monthly, subject to appropriation,
20as follows: 70% to the City of Rockford, 5% to the City of
21Loves Park, 5% to the Village of Machesney, and 20% to
22Winnebago County.
23    From the tax revenue from riverboat or casino gambling
24deposited in the State Gaming Fund under this Section, an
25amount equal to 5% of the adjusted gross receipts generated by
26a riverboat designated in paragraph (5) of subsection (e-5) of

 

 

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1Section 7 shall be remitted monthly, subject to appropriation,
2as follows: 2% to the unit of local government in which the
3riverboat or casino is located, and 3% shall be distributed:
4(A) in accordance with a regional capital development plan
5entered into by the following communities: Village of Beecher,
6City of Blue Island, Village of Burnham, City of Calumet City,
7Village of Calumet Park, City of Chicago Heights, City of
8Country Club Hills, Village of Crestwood, Village of Crete,
9Village of Dixmoor, Village of Dolton, Village of East Hazel
10Crest, Village of Flossmoor, Village of Ford Heights, Village
11of Glenwood, City of Harvey, Village of Hazel Crest, Village
12of Homewood, Village of Lansing, Village of Lynwood, City of
13Markham, Village of Matteson, Village of Midlothian, Village
14of Monee, City of Oak Forest, Village of Olympia Fields,
15Village of Orland Hills, Village of Orland Park, City of Palos
16Heights, Village of Park Forest, Village of Phoenix, Village
17of Posen, Village of Richton Park, Village of Riverdale,
18Village of Robbins, Village of Sauk Village, Village of South
19Chicago Heights, Village of South Holland, Village of Steger,
20Village of Thornton, Village of Tinley Park, Village of
21University Park and Village of Worth; or (B) if no regional
22capital development plan exists, equally among the communities
23listed in item (A) to be used for capital expenditures or
24public pension payments, or both.
25    Units of local government may refund any portion of the
26payment that they receive pursuant to this subsection (b) to

 

 

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1the riverboat or casino.
2    (b-4) Beginning on the first day the licensee under
3paragraph (5) of subsection (e-5) of Section 7 conducts
4gambling operations, either in a temporary facility or a
5permanent facility, and ending on July 31, 2042, from the tax
6revenue deposited in the State Gaming Fund under this Section,
7$5,000,000 shall be paid annually, subject to appropriation,
8to the host municipality of that owners licensee of a license
9issued or re-issued pursuant to Section 7.1 of this Act before
10January 1, 2012. Payments received by the host municipality
11pursuant to this subsection (b-4) may not be shared with any
12other unit of local government.
13    (b-5) Beginning on June 28, 2019 (the effective date of
14Public Act 101-31), from the tax revenue deposited in the
15State Gaming Fund under this Section, an amount equal to 3% of
16adjusted gross receipts generated by each organization gaming
17facility located outside Madison County shall be paid monthly,
18subject to appropriation by the General Assembly, to a
19municipality other than the Village of Stickney in which each
20organization gaming facility is located or, if the
21organization gaming facility is not located within a
22municipality, to the county in which the organization gaming
23facility is located, except as otherwise provided in this
24Section. From the tax revenue deposited in the State Gaming
25Fund under this Section, an amount equal to 3% of adjusted
26gross receipts generated by an organization gaming facility

 

 

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1located in the Village of Stickney shall be paid monthly,
2subject to appropriation by the General Assembly, as follows:
325% to the Village of Stickney, 5% to the City of Berwyn, 50%
4to the Town of Cicero, and 20% to the Stickney Public Health
5District.
6    From the tax revenue deposited in the State Gaming Fund
7under this Section, an amount equal to 5% of adjusted gross
8receipts generated by an organization gaming facility located
9in the City of Collinsville shall be paid monthly, subject to
10appropriation by the General Assembly, as follows: 30% to the
11City of Alton, 30% to the City of East St. Louis, and 40% to
12the City of Collinsville.
13    Municipalities and counties may refund any portion of the
14payment that they receive pursuant to this subsection (b-5) to
15the organization gaming facility.
16    (b-6) Beginning on June 28, 2019 (the effective date of
17Public Act 101-31), from the tax revenue deposited in the
18State Gaming Fund under this Section, an amount equal to 2% of
19adjusted gross receipts generated by an organization gaming
20facility located outside Madison County shall be paid monthly,
21subject to appropriation by the General Assembly, to the
22county in which the organization gaming facility is located
23for the purposes of its criminal justice system or health care
24system.
25    Counties may refund any portion of the payment that they
26receive pursuant to this subsection (b-6) to the organization

 

 

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1gaming facility.
2    (b-7) From the tax revenue from the organization gaming
3licensee located in one of the following townships of Cook
4County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
5Worth, an amount equal to 5% of the adjusted gross receipts
6generated by that organization gaming licensee shall be
7remitted monthly, subject to appropriation, as follows: 2% to
8the unit of local government in which the organization gaming
9licensee is located, and 3% shall be distributed: (A) in
10accordance with a regional capital development plan entered
11into by the following communities: Village of Beecher, City of
12Blue Island, Village of Burnham, City of Calumet City, Village
13of Calumet Park, City of Chicago Heights, City of Country Club
14Hills, Village of Crestwood, Village of Crete, Village of
15Dixmoor, Village of Dolton, Village of East Hazel Crest,
16Village of Flossmoor, Village of Ford Heights, Village of
17Glenwood, City of Harvey, Village of Hazel Crest, Village of
18Homewood, Village of Lansing, Village of Lynwood, City of
19Markham, Village of Matteson, Village of Midlothian, Village
20of Monee, City of Oak Forest, Village of Olympia Fields,
21Village of Orland Hills, Village of Orland Park, City of Palos
22Heights, Village of Park Forest, Village of Phoenix, Village
23of Posen, Village of Richton Park, Village of Riverdale,
24Village of Robbins, Village of Sauk Village, Village of South
25Chicago Heights, Village of South Holland, Village of Steger,
26Village of Thornton, Village of Tinley Park, Village of

 

 

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1University Park, and Village of Worth; or (B) if no regional
2capital development plan exists, equally among the communities
3listed in item (A) to be used for capital expenditures or
4public pension payments, or both.
5    (b-8) In lieu of the payments under subsection (b) of this
6Section, from the tax revenue deposited in the State Gaming
7Fund pursuant to riverboat or casino gambling operations
8conducted by an owners licensee under paragraph (1) of
9subsection (e-5) of Section 7, an amount equal to the tax
10revenue generated from the privilege tax imposed by paragraph
11(2) of subsection (a-5) that is to be paid to the City of
12Chicago shall be paid monthly, subject to appropriation by the
13General Assembly, as follows: (1) an amount equal to 0.5% of
14the annual adjusted gross receipts generated by the owners
15licensee under paragraph (1) of subsection (e-5) of Section 7
16to the home rule county in which the owners licensee is located
17for the purpose of enhancing the county's criminal justice
18system; and (2) the balance to the City of Chicago and shall be
19expended or obligated by the City of Chicago for pension
20payments in accordance with Public Act 99-506.
21    (c) Appropriations, as approved by the General Assembly,
22may be made from the State Gaming Fund to the Board (i) for the
23administration and enforcement of this Act and the Video
24Gaming Act, (ii) for distribution to the Department of State
25Police and to the Department of Revenue for the enforcement of
26this Act and the Video Gaming Act, and (iii) to the Department

 

 

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1of Human Services for the administration of programs to treat
2problem gambling, including problem gambling from sports
3wagering. The Board's annual appropriations request must
4separately state its funding needs for the regulation of
5gaming authorized under Section 7.7, riverboat gaming, casino
6gaming, video gaming, and sports wagering.
7    (c-2) An amount equal to 2% of the adjusted gross receipts
8generated by an organization gaming facility located within a
9home rule county with a population of over 3,000,000
10inhabitants shall be paid, subject to appropriation from the
11General Assembly, from the State Gaming Fund to the home rule
12county in which the organization gaming licensee is located
13for the purpose of enhancing the county's criminal justice
14system.
15    (c-3) Appropriations, as approved by the General Assembly,
16may be made from the tax revenue deposited into the State
17Gaming Fund from organization gaming licensees pursuant to
18this Section for the administration and enforcement of this
19Act.
20    (c-4) After payments required under subsections (b),
21(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
22the tax revenue from organization gaming licensees deposited
23into the State Gaming Fund under this Section, all remaining
24amounts from organization gaming licensees shall be
25transferred into the Capital Projects Fund.
26    (c-5) (Blank).

 

 

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1    (c-10) Each year the General Assembly shall appropriate
2from the General Revenue Fund to the Education Assistance Fund
3an amount equal to the amount paid into the Horse Racing Equity
4Fund pursuant to subsection (c-5) in the prior calendar year.
5    (c-15) After the payments required under subsections (b),
6(c), and (c-5) have been made, an amount equal to 2% of the
7adjusted gross receipts of (1) an owners licensee that
8relocates pursuant to Section 11.2, (2) an owners licensee
9conducting riverboat gambling operations pursuant to an owners
10license that is initially issued after June 25, 1999, or (3)
11the first riverboat gambling operations conducted by a
12licensed manager on behalf of the State under Section 7.3,
13whichever comes first, shall be paid, subject to appropriation
14from the General Assembly, from the State Gaming Fund to each
15home rule county with a population of over 3,000,000
16inhabitants for the purpose of enhancing the county's criminal
17justice system.
18    (c-20) Each year the General Assembly shall appropriate
19from the General Revenue Fund to the Education Assistance Fund
20an amount equal to the amount paid to each home rule county
21with a population of over 3,000,000 inhabitants pursuant to
22subsection (c-15) in the prior calendar year.
23    (c-21) After the payments required under subsections (b),
24(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
25been made, an amount equal to 0.5% of the adjusted gross
26receipts generated by the owners licensee under paragraph (1)

 

 

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1of subsection (e-5) of Section 7 shall be paid monthly,
2subject to appropriation from the General Assembly, from the
3State Gaming Fund to the home rule county in which the owners
4licensee is located for the purpose of enhancing the county's
5criminal justice system.
6    (c-22) After the payments required under subsections (b),
7(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
8(c-21) have been made, an amount equal to 2% of the adjusted
9gross receipts generated by the owners licensee under
10paragraph (5) of subsection (e-5) of Section 7 shall be paid,
11subject to appropriation from the General Assembly, from the
12State Gaming Fund to the home rule county in which the owners
13licensee is located for the purpose of enhancing the county's
14criminal justice system.
15    (c-25) From July 1, 2013 and each July 1 thereafter
16through July 1, 2019, $1,600,000 shall be transferred from the
17State Gaming Fund to the Chicago State University Education
18Improvement Fund.
19    On July 1, 2020 and each July 1 thereafter, $3,000,000
20shall be transferred from the State Gaming Fund to the Chicago
21State University Education Improvement Fund.
22    (c-30) On July 1, 2013 or as soon as possible thereafter,
23$92,000,000 shall be transferred from the State Gaming Fund to
24the School Infrastructure Fund and $23,000,000 shall be
25transferred from the State Gaming Fund to the Horse Racing
26Equity Fund.

 

 

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1    (c-35) Beginning on July 1, 2013, in addition to any
2amount transferred under subsection (c-30) of this Section,
3$5,530,000 shall be transferred monthly from the State Gaming
4Fund to the School Infrastructure Fund.
5    (d) From time to time, the Board shall transfer the
6remainder of the funds generated by this Act into the
7Education Assistance Fund, created by Public Act 86-0018, of
8the State of Illinois.
9    (e) Nothing in this Act shall prohibit the unit of local
10government designated as the home dock of the riverboat from
11entering into agreements with other units of local government
12in this State or in other states to share its portion of the
13tax revenue.
14    (f) To the extent practicable, the Board shall administer
15and collect the wagering taxes imposed by this Section in a
16manner consistent with the provisions of Sections 4, 5, 5a,
175b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
18the Retailers' Occupation Tax Act and Section 3-7 of the
19Uniform Penalty and Interest Act.
20(Source: P.A. 101-31, Article 25, Section 25-910, eff.
216-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
22101-648, eff. 6-30-20.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.".