103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB1458

 

Introduced 1/31/2023, by Rep. Tony M. McCombie

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/6z-17  from Ch. 127, par. 142z-17
35 ILCS 505/8  from Ch. 120, par. 424
50 ILCS 750/30
230 ILCS 10/12  from Ch. 120, par. 2412
230 ILCS 10/13  from Ch. 120, par. 2413
230 ILCS 40/75

    Amends the State Finance Act, the Motor Fuel Tax Law, the Emergency Telephone System Act, the Riverboat Gambling Act, and the Video Gaming Act. Provides that, in the absence of an appropriation for any State fiscal year, moneys that are required to be distributed to units of local government and other entities from the State and Local Sales Tax Reform Fund, the Motor Fuel Tax Fund, the State Gaming Fund, the Local Government Video Gaming Distributive Fund, and the Statewide 9-1-1 Fund are subject to a continuing appropriation. Effective immediately.


LRB103 05806 HLH 50826 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB1458LRB103 05806 HLH 50826 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by changing
5Section 6z-17 as follows:
 
6    (30 ILCS 105/6z-17)  (from Ch. 127, par. 142z-17)
7    Sec. 6z-17. State and Local Sales Tax Reform Fund.
8    (a) After deducting the amount transferred to the Tax
9Compliance and Administration Fund under subsection (b), of
10the money paid into the State and Local Sales Tax Reform Fund:
11(i) municipalities subject to appropriation to the Department
12of Revenue, Municipalities having 1,000,000 or more
13inhabitants shall receive 20% and may expend such amount to
14fund and establish a program for developing and coordinating
15public and private resources targeted to meet the affordable
16housing needs of low-income and very low-income households
17within such municipality, (ii) 10% shall be transferred into
18the Regional Transportation Authority Occupation and Use Tax
19Replacement Fund, a special fund in the State treasury which
20is hereby created, (iii) until July 1, 2013, subject to
21appropriation to the Department of Transportation, the Madison
22County Mass Transit District shall receive .6%, and beginning
23on July 1, 2013, subject to appropriation to the Department of

 

 

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1Revenue, 0.6% shall be distributed each month out of the Fund
2to the Madison County Mass Transit District, (iv) the
3following amounts, plus any cumulative deficiency in such
4transfers for prior months, shall be transferred monthly into
5the Build Illinois Fund and credited to the Build Illinois
6Bond Account therein:
7Fiscal YearAmount
81990$2,700,000
919911,850,000
1019922,750,000
1119932,950,000
12    From Fiscal Year 1994 through Fiscal Year 2025 the
13transfer shall total $3,150,000 monthly, plus any cumulative
14deficiency in such transfers for prior months, and (v) the
15remainder of the money paid into the State and Local Sales Tax
16Reform Fund shall be transferred into the Local Government
17Distributive Fund and, except for municipalities with
181,000,000 or more inhabitants which shall receive no portion
19of such remainder, shall be distributed, subject to
20appropriation, in the manner provided by Section 2 of "An Act
21in relation to State revenue sharing with local government
22entities", approved July 31, 1969, as now or hereafter
23amended. Municipalities with more than 50,000 inhabitants
24according to the 1980 U.S. Census and located within the Metro
25East Mass Transit District receiving funds pursuant to
26provision (v) of this paragraph may expend such amounts to

 

 

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1fund and establish a program for developing and coordinating
2public and private resources targeted to meet the affordable
3housing needs of low-income and very low-income households
4within such municipality.
5    Moneys transferred from the Grocery Tax Replacement Fund
6to the State and Local Sales Tax Reform Fund under Section
76z-130 shall be treated under this Section in the same manner
8as if they had been remitted with the return on which they were
9reported.
10    Absent an enacted appropriation in any State fiscal year,
11this subsection shall constitute a continuing appropriation to
12the Department of Revenue of all amounts necessary for the
13purposes of making the transfers and distributions under this
14subsection (a). If an appropriation to the Department of
15Revenue of the amounts directed under this subsection is
16enacted on or after July 1 of any calendar year, the continuing
17appropriation shall discontinue for that State fiscal year,
18and the enacted appropriation shall supersede the continuing
19appropriation for that State fiscal year.
20    (b) Beginning on the first day of the first calendar month
21to occur on or after the effective date of this amendatory Act
22of the 98th General Assembly, each month the Department of
23Revenue shall certify to the State Comptroller and the State
24Treasurer, and the State Comptroller shall order transferred
25and the State Treasurer shall transfer from the State and
26Local Sales Tax Reform Fund to the Tax Compliance and

 

 

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1Administration Fund, an amount equal to 1/12 of 5% of 20% of
2the cash receipts collected during the preceding fiscal year
3by the Audit Bureau of the Department of Revenue under the Use
4Tax Act, the Service Use Tax Act, the Service Occupation Tax
5Act, the Retailers' Occupation Tax Act, and associated local
6occupation and use taxes administered by the Department. The
7amount distributed under subsection (a) each month shall first
8be reduced by the amount transferred to the Tax Compliance and
9Administration Fund under this subsection (b). Moneys
10transferred to the Tax Compliance and Administration Fund
11under this subsection (b) shall be used, subject to
12appropriation, to fund additional auditors and compliance
13personnel at the Department of Revenue.
14(Source: P.A. 102-700, eff. 4-19-22.)
 
15    Section 10. The Motor Fuel Tax Law is amended by changing
16Section 8 as follows:
 
17    (35 ILCS 505/8)  (from Ch. 120, par. 424)
18    Sec. 8. Except as provided in subsection (a-1) of this
19Section, Section 8a, subdivision (h)(1) of Section 12a,
20Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all
21money received by the Department under this Act, including
22payments made to the Department by member jurisdictions
23participating in the International Fuel Tax Agreement, shall
24be deposited in a special fund in the State treasury, to be

 

 

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1known as the "Motor Fuel Tax Fund", and shall be used as
2follows:
3    (a) 2 1/2 cents per gallon of the tax collected on special
4fuel under paragraph (b) of Section 2 and Section 13a of this
5Act shall be transferred to the State Construction Account
6Fund in the State Treasury; the remainder of the tax collected
7on special fuel under paragraph (b) of Section 2 and Section
813a of this Act shall be deposited into the Road Fund;
9    (a-1) Beginning on July 1, 2019, an amount equal to the
10amount of tax collected under subsection (a) of Section 2 as a
11result of the increase in the tax rate under Public Act 101-32
12shall be transferred each month into the Transportation
13Renewal Fund;
14    (b) $420,000 shall be transferred each month to the State
15Boating Act Fund to be used by the Department of Natural
16Resources for the purposes specified in Article X of the Boat
17Registration and Safety Act;
18    (c) $3,500,000 shall be transferred each month to the
19Grade Crossing Protection Fund to be used as follows: not less
20than $12,000,000 each fiscal year shall be used for the
21construction or reconstruction of rail highway grade
22separation structures; $5,500,000 in fiscal year 2022 and each
23fiscal year thereafter shall be transferred to the
24Transportation Regulatory Fund and shall be used to pay the
25cost of administration of the Illinois Commerce Commission's
26railroad safety program in connection with its duties under

 

 

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1subsection (3) of Section 18c-7401 of the Illinois Vehicle
2Code, with the remainder to be used by the Department of
3Transportation upon order of the Illinois Commerce Commission,
4to pay that part of the cost apportioned by such Commission to
5the State to cover the interest of the public in the use of
6highways, roads, streets, or pedestrian walkways in the county
7highway system, township and district road system, or
8municipal street system as defined in the Illinois Highway
9Code, as the same may from time to time be amended, for
10separation of grades, for installation, construction or
11reconstruction of crossing protection or reconstruction,
12alteration, relocation including construction or improvement
13of any existing highway necessary for access to property or
14improvement of any grade crossing and grade crossing surface
15including the necessary highway approaches thereto of any
16railroad across the highway or public road, or for the
17installation, construction, reconstruction, or maintenance of
18safety treatments to deter trespassing or a pedestrian walkway
19over or under a railroad right-of-way, as provided for in and
20in accordance with Section 18c-7401 of the Illinois Vehicle
21Code. The Commission may order up to $2,000,000 per year in
22Grade Crossing Protection Fund moneys for the improvement of
23grade crossing surfaces and up to $300,000 per year for the
24maintenance and renewal of 4-quadrant gate vehicle detection
25systems located at non-high speed rail grade crossings. In
26entering orders for projects for which payments from the Grade

 

 

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1Crossing Protection Fund will be made, the Commission shall
2account for expenditures authorized by the orders on a cash
3rather than an accrual basis. For purposes of this requirement
4an "accrual basis" assumes that the total cost of the project
5is expended in the fiscal year in which the order is entered,
6while a "cash basis" allocates the cost of the project among
7fiscal years as expenditures are actually made. To meet the
8requirements of this subsection, the Illinois Commerce
9Commission shall develop annual and 5-year project plans of
10rail crossing capital improvements that will be paid for with
11moneys from the Grade Crossing Protection Fund. The annual
12project plan shall identify projects for the succeeding fiscal
13year and the 5-year project plan shall identify projects for
14the 5 directly succeeding fiscal years. The Commission shall
15submit the annual and 5-year project plans for this Fund to the
16Governor, the President of the Senate, the Senate Minority
17Leader, the Speaker of the House of Representatives, and the
18Minority Leader of the House of Representatives on the first
19Wednesday in April of each year;
20    (d) of the amount remaining after allocations provided for
21in subsections (a), (a-1), (b), and (c), a sufficient amount
22shall be reserved to pay all of the following:
23        (1) the costs of the Department of Revenue in
24    administering this Act;
25        (2) the costs of the Department of Transportation in
26    performing its duties imposed by the Illinois Highway Code

 

 

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1    for supervising the use of motor fuel tax funds
2    apportioned to municipalities, counties and road
3    districts;
4        (3) refunds provided for in Section 13, refunds for
5    overpayment of decal fees paid under Section 13a.4 of this
6    Act, and refunds provided for under the terms of the
7    International Fuel Tax Agreement referenced in Section
8    14a;
9        (4) from October 1, 1985 until June 30, 1994, the
10    administration of the Vehicle Emissions Inspection Law,
11    which amount shall be certified monthly by the
12    Environmental Protection Agency to the State Comptroller
13    and shall promptly be transferred by the State Comptroller
14    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
15    Inspection Fund, and for the period July 1, 1994 through
16    June 30, 2000, one-twelfth of $25,000,000 each month, for
17    the period July 1, 2000 through June 30, 2003, one-twelfth
18    of $30,000,000 each month, and $15,000,000 on July 1,
19    2003, and $15,000,000 on January 1, 2004, and $15,000,000
20    on each July 1 and October 1, or as soon thereafter as may
21    be practical, during the period July 1, 2004 through June
22    30, 2012, and $30,000,000 on June 1, 2013, or as soon
23    thereafter as may be practical, and $15,000,000 on July 1
24    and October 1, or as soon thereafter as may be practical,
25    during the period of July 1, 2013 through June 30, 2015,
26    for the administration of the Vehicle Emissions Inspection

 

 

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1    Law of 2005, to be transferred by the State Comptroller
2    and Treasurer from the Motor Fuel Tax Fund into the
3    Vehicle Inspection Fund;
4        (4.5) beginning on July 1, 2019, the costs of the
5    Environmental Protection Agency for the administration of
6    the Vehicle Emissions Inspection Law of 2005 shall be
7    paid, subject to appropriation, from the Motor Fuel Tax
8    Fund into the Vehicle Inspection Fund; beginning in 2019,
9    no later than December 31 of each year, or as soon
10    thereafter as practical, the State Comptroller shall
11    direct and the State Treasurer shall transfer from the
12    Vehicle Inspection Fund to the Motor Fuel Tax Fund any
13    balance remaining in the Vehicle Inspection Fund in excess
14    of $2,000,000;
15        (5) amounts ordered paid by the Court of Claims; and
16        (6) payment of motor fuel use taxes due to member
17    jurisdictions under the terms of the International Fuel
18    Tax Agreement. The Department shall certify these amounts
19    to the Comptroller by the 15th day of each month; the
20    Comptroller shall cause orders to be drawn for such
21    amounts, and the Treasurer shall administer those amounts
22    on or before the last day of each month;
23    (e) after allocations for the purposes set forth in
24subsections (a), (a-1), (b), (c), and (d), the remaining
25amount shall be apportioned as follows:
26        (1) Until January 1, 2000, 58.4%, and beginning

 

 

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1    January 1, 2000, 45.6% shall be deposited as follows:
2            (A) 37% into the State Construction Account Fund,
3        and
4            (B) 63% into the Road Fund, $1,250,000 of which
5        shall be reserved each month for the Department of
6        Transportation to be used in accordance with the
7        provisions of Sections 6-901 through 6-906 of the
8        Illinois Highway Code;
9        (2) Until January 1, 2000, 41.6%, and beginning
10    January 1, 2000, 54.4% shall be transferred to the
11    Department of Transportation to be distributed as follows:
12            (A) 49.10% to the municipalities of the State,
13            (B) 16.74% to the counties of the State having
14        1,000,000 or more inhabitants,
15            (C) 18.27% to the counties of the State having
16        less than 1,000,000 inhabitants,
17            (D) 15.89% to the road districts of the State.
18    Absent an enacted appropriation in any State fiscal year,
19this subsection shall constitute a continuing appropriation to
20the Department of Transportation of all amounts necessary for
21the purpose of making distributions to municipalities,
22counties, and road districts, as provided in paragraph (2) of
23this subsection (e). If an appropriation to the Department of
24Transportation of the amounts directed under this subsection
25(e) is enacted on or after July 1 of any calendar year, then
26the continuing appropriation shall discontinue for that State

 

 

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1fiscal year, and the enacted appropriation shall supersede the
2continuing appropriation for that State fiscal year.
3        If a township is dissolved under Article 24 of the
4    Township Code, McHenry County shall receive any moneys
5    that would have been distributed to the township under
6    this subparagraph, except that a municipality that assumes
7    the powers and responsibilities of a road district under
8    paragraph (6) of Section 24-35 of the Township Code shall
9    receive any moneys that would have been distributed to the
10    township in a percent equal to the area of the dissolved
11    road district or portion of the dissolved road district
12    over which the municipality assumed the powers and
13    responsibilities compared to the total area of the
14    dissolved township. The moneys received under this
15    subparagraph shall be used in the geographic area of the
16    dissolved township. If a township is reconstituted as
17    provided under Section 24-45 of the Township Code, McHenry
18    County or a municipality shall no longer be distributed
19    moneys under this subparagraph.
20    As soon as may be after the first day of each month, the
21Department of Transportation shall allot to each municipality
22its share of the amount apportioned to the several
23municipalities which shall be in proportion to the population
24of such municipalities as determined by the last preceding
25municipal census if conducted by the Federal Government or
26Federal census. If territory is annexed to any municipality

 

 

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1subsequent to the time of the last preceding census the
2corporate authorities of such municipality may cause a census
3to be taken of such annexed territory and the population so
4ascertained for such territory shall be added to the
5population of the municipality as determined by the last
6preceding census for the purpose of determining the allotment
7for that municipality. If the population of any municipality
8was not determined by the last Federal census preceding any
9apportionment, the apportionment to such municipality shall be
10in accordance with any census taken by such municipality. Any
11municipal census used in accordance with this Section shall be
12certified to the Department of Transportation by the clerk of
13such municipality, and the accuracy thereof shall be subject
14to approval of the Department which may make such corrections
15as it ascertains to be necessary.
16    As soon as may be after the first day of each month, the
17Department of Transportation shall allot to each county its
18share of the amount apportioned to the several counties of the
19State as herein provided. Each allotment to the several
20counties having less than 1,000,000 inhabitants shall be in
21proportion to the amount of motor vehicle license fees
22received from the residents of such counties, respectively,
23during the preceding calendar year. The Secretary of State
24shall, on or before April 15 of each year, transmit to the
25Department of Transportation a full and complete report
26showing the amount of motor vehicle license fees received from

 

 

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1the residents of each county, respectively, during the
2preceding calendar year. The Department of Transportation
3shall, each month, use for allotment purposes the last such
4report received from the Secretary of State.
5    As soon as may be after the first day of each month, the
6Department of Transportation shall allot to the several
7counties their share of the amount apportioned for the use of
8road districts. The allotment shall be apportioned among the
9several counties in the State in the proportion which the
10total mileage of township or district roads in the respective
11counties bears to the total mileage of all township and
12district roads in the State. Funds allotted to the respective
13counties for the use of road districts therein shall be
14allocated to the several road districts in the county in the
15proportion which the total mileage of such township or
16district roads in the respective road districts bears to the
17total mileage of all such township or district roads in the
18county. After July 1 of any year prior to 2011, no allocation
19shall be made for any road district unless it levied a tax for
20road and bridge purposes in an amount which will require the
21extension of such tax against the taxable property in any such
22road district at a rate of not less than either .08% of the
23value thereof, based upon the assessment for the year
24immediately prior to the year in which such tax was levied and
25as equalized by the Department of Revenue or, in DuPage
26County, an amount equal to or greater than $12,000 per mile of

 

 

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1road under the jurisdiction of the road district, whichever is
2less. Beginning July 1, 2011 and each July 1 thereafter, an
3allocation shall be made for any road district if it levied a
4tax for road and bridge purposes. In counties other than
5DuPage County, if the amount of the tax levy requires the
6extension of the tax against the taxable property in the road
7district at a rate that is less than 0.08% of the value
8thereof, based upon the assessment for the year immediately
9prior to the year in which the tax was levied and as equalized
10by the Department of Revenue, then the amount of the
11allocation for that road district shall be a percentage of the
12maximum allocation equal to the percentage obtained by
13dividing the rate extended by the district by 0.08%. In DuPage
14County, if the amount of the tax levy requires the extension of
15the tax against the taxable property in the road district at a
16rate that is less than the lesser of (i) 0.08% of the value of
17the taxable property in the road district, based upon the
18assessment for the year immediately prior to the year in which
19such tax was levied and as equalized by the Department of
20Revenue, or (ii) a rate that will yield an amount equal to
21$12,000 per mile of road under the jurisdiction of the road
22district, then the amount of the allocation for the road
23district shall be a percentage of the maximum allocation equal
24to the percentage obtained by dividing the rate extended by
25the district by the lesser of (i) 0.08% or (ii) the rate that
26will yield an amount equal to $12,000 per mile of road under

 

 

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1the jurisdiction of the road district.
2    Prior to 2011, if any road district has levied a special
3tax for road purposes pursuant to Sections 6-601, 6-602, and
46-603 of the Illinois Highway Code, and such tax was levied in
5an amount which would require extension at a rate of not less
6than .08% of the value of the taxable property thereof, as
7equalized or assessed by the Department of Revenue, or, in
8DuPage County, an amount equal to or greater than $12,000 per
9mile of road under the jurisdiction of the road district,
10whichever is less, such levy shall, however, be deemed a
11proper compliance with this Section and shall qualify such
12road district for an allotment under this Section. Beginning
13in 2011 and thereafter, if any road district has levied a
14special tax for road purposes under Sections 6-601, 6-602, and
156-603 of the Illinois Highway Code, and the tax was levied in
16an amount that would require extension at a rate of not less
17than 0.08% of the value of the taxable property of that road
18district, as equalized or assessed by the Department of
19Revenue or, in DuPage County, an amount equal to or greater
20than $12,000 per mile of road under the jurisdiction of the
21road district, whichever is less, that levy shall be deemed a
22proper compliance with this Section and shall qualify such
23road district for a full, rather than proportionate, allotment
24under this Section. If the levy for the special tax is less
25than 0.08% of the value of the taxable property, or, in DuPage
26County if the levy for the special tax is less than the lesser

 

 

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1of (i) 0.08% or (ii) $12,000 per mile of road under the
2jurisdiction of the road district, and if the levy for the
3special tax is more than any other levy for road and bridge
4purposes, then the levy for the special tax qualifies the road
5district for a proportionate, rather than full, allotment
6under this Section. If the levy for the special tax is equal to
7or less than any other levy for road and bridge purposes, then
8any allotment under this Section shall be determined by the
9other levy for road and bridge purposes.
10    Prior to 2011, if a township has transferred to the road
11and bridge fund money which, when added to the amount of any
12tax levy of the road district would be the equivalent of a tax
13levy requiring extension at a rate of at least .08%, or, in
14DuPage County, an amount equal to or greater than $12,000 per
15mile of road under the jurisdiction of the road district,
16whichever is less, such transfer, together with any such tax
17levy, shall be deemed a proper compliance with this Section
18and shall qualify the road district for an allotment under
19this Section.
20    In counties in which a property tax extension limitation
21is imposed under the Property Tax Extension Limitation Law,
22road districts may retain their entitlement to a motor fuel
23tax allotment or, beginning in 2011, their entitlement to a
24full allotment if, at the time the property tax extension
25limitation was imposed, the road district was levying a road
26and bridge tax at a rate sufficient to entitle it to a motor

 

 

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1fuel tax allotment and continues to levy the maximum allowable
2amount after the imposition of the property tax extension
3limitation. Any road district may in all circumstances retain
4its entitlement to a motor fuel tax allotment or, beginning in
52011, its entitlement to a full allotment if it levied a road
6and bridge tax in an amount that will require the extension of
7the tax against the taxable property in the road district at a
8rate of not less than 0.08% of the assessed value of the
9property, based upon the assessment for the year immediately
10preceding the year in which the tax was levied and as equalized
11by the Department of Revenue or, in DuPage County, an amount
12equal to or greater than $12,000 per mile of road under the
13jurisdiction of the road district, whichever is less.
14    As used in this Section, the term "road district" means
15any road district, including a county unit road district,
16provided for by the Illinois Highway Code; and the term
17"township or district road" means any road in the township and
18district road system as defined in the Illinois Highway Code.
19For the purposes of this Section, "township or district road"
20also includes such roads as are maintained by park districts,
21forest preserve districts and conservation districts. The
22Department of Transportation shall determine the mileage of
23all township and district roads for the purposes of making
24allotments and allocations of motor fuel tax funds for use in
25road districts.
26    Payment of motor fuel tax moneys to municipalities and

 

 

HB1458- 18 -LRB103 05806 HLH 50826 b

1counties shall be made as soon as possible after the allotment
2is made. The treasurer of the municipality or county may
3invest these funds until their use is required and the
4interest earned by these investments shall be limited to the
5same uses as the principal funds.
6(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
7101-493, eff. 8-23-19; 102-16, eff. 6-17-21; 102-558, eff.
88-20-21; 102-699, eff. 4-19-22.)
 
9    Section 15. The Emergency Telephone System Act is amended
10by changing Section 30 as follows:
 
11    (50 ILCS 750/30)
12    (Section scheduled to be repealed on December 31, 2023)
13    Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement.
14    (a) A special fund in the State treasury known as the
15Wireless Service Emergency Fund shall be renamed the Statewide
169-1-1 Fund. Any appropriations made from the Wireless Service
17Emergency Fund shall be payable from the Statewide 9-1-1 Fund.
18The Fund shall consist of the following:
19        (1) 9-1-1 wireless surcharges assessed under the
20    Wireless Emergency Telephone Safety Act.
21        (2) 9-1-1 surcharges assessed under Section 20 of this
22    Act.
23        (3) Prepaid wireless 9-1-1 surcharges assessed under
24    Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act.

 

 

HB1458- 19 -LRB103 05806 HLH 50826 b

1        (4) Any appropriations, grants, or gifts made to the
2    Fund.
3        (5) Any income from interest, premiums, gains, or
4    other earnings on moneys in the Fund.
5        (6) Money from any other source that is deposited in
6    or transferred to the Fund.
7    (b) Subject to appropriation and availability of funds,
8the Illinois State Police shall distribute the 9-1-1
9surcharges monthly as follows:
10        (1) From each surcharge collected and remitted under
11    Section 20 of this Act:
12            (A) $0.013 shall be distributed monthly in equal
13        amounts to each County Emergency Telephone System
14        Board in counties with a population under 100,000
15        according to the most recent census data which is
16        authorized to serve as a primary wireless 9-1-1 public
17        safety answering point for the county and to provide
18        wireless 9-1-1 service as prescribed by subsection (b)
19        of Section 15.6a of this Act, and which does provide
20        such service.
21            (B) $0.033 shall be transferred by the Comptroller
22        at the direction of the Illinois State Police to the
23        Wireless Carrier Reimbursement Fund until June 30,
24        2017; from July 1, 2017 through June 30, 2018, $0.026
25        shall be transferred; from July 1, 2018 through June
26        30, 2019, $0.020 shall be transferred; from July 1,

 

 

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1        2019, through June 30, 2020, $0.013 shall be
2        transferred; from July 1, 2020 through June 30, 2021,
3        $0.007 will be transferred; and after June 30, 2021,
4        no transfer shall be made to the Wireless Carrier
5        Reimbursement Fund.
6            (C) Until December 31, 2017, $0.007 and on and
7        after January 1, 2018, $0.017 shall be used to cover
8        the Illinois State Police's administrative costs.
9            (D) Beginning January 1, 2018, until June 30,
10        2020, $0.12, and on and after July 1, 2020, $0.04 shall
11        be used to make monthly proportional grants to the
12        appropriate 9-1-1 Authority currently taking wireless
13        9-1-1 based upon the United States Postal Zip Code of
14        the billing addresses of subscribers wireless
15        carriers.
16            (E) Until June 30, 2023, $0.05 shall be used by the
17        Illinois State Police for grants for NG9-1-1 expenses,
18        with priority given to 9-1-1 Authorities that provide
19        9-1-1 service within the territory of a Large Electing
20        Provider as defined in Section 13-406.1 of the Public
21        Utilities Act.
22            (F) On and after July 1, 2020, $0.13 shall be used
23        for the implementation of and continuing expenses for
24        the Statewide NG9-1-1 system.
25        (2) After disbursements under paragraph (1) of this
26    subsection (b), all remaining funds in the Statewide 9-1-1

 

 

HB1458- 21 -LRB103 05806 HLH 50826 b

1    Fund shall be disbursed in the following priority order:
2            (A) The Fund shall pay monthly to:
3                (i) the 9-1-1 Authorities that imposed
4            surcharges under Section 15.3 of this Act and were
5            required to report to the Illinois Commerce
6            Commission under Section 27 of the Wireless
7            Emergency Telephone Safety Act on October 1, 2014,
8            except a 9-1-1 Authority in a municipality with a
9            population in excess of 500,000, an amount equal
10            to the average monthly wireline and VoIP surcharge
11            revenue attributable to the most recent 12-month
12            period reported to the Illinois State Police under
13            that Section for the October 1, 2014 filing,
14            subject to the power of the Illinois State Police
15            to investigate the amount reported and adjust the
16            number by order under Article X of the Public
17            Utilities Act, so that the monthly amount paid
18            under this item accurately reflects one-twelfth of
19            the aggregate wireline and VoIP surcharge revenue
20            properly attributable to the most recent 12-month
21            period reported to the Commission; or
22                (ii) county qualified governmental entities
23            that did not impose a surcharge under Section 15.3
24            as of December 31, 2015, and counties that did not
25            impose a surcharge as of June 30, 2015, an amount
26            equivalent to their population multiplied by .37

 

 

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1            multiplied by the rate of $0.69; counties that are
2            not county qualified governmental entities and
3            that did not impose a surcharge as of December 31,
4            2015, shall not begin to receive the payment
5            provided for in this subsection until E9-1-1 and
6            wireless E9-1-1 services are provided within their
7            counties; or
8                (iii) counties without 9-1-1 service that had
9            a surcharge in place by December 31, 2015, an
10            amount equivalent to their population multiplied
11            by .37 multiplied by their surcharge rate as
12            established by the referendum.
13            (B) All 9-1-1 network costs for systems outside of
14        municipalities with a population of at least 500,000
15        shall be paid by the Illinois State Police directly to
16        the vendors.
17            (C) All expenses incurred by the Administrator and
18        the Statewide 9-1-1 Advisory Board and costs
19        associated with procurement under Section 15.6b
20        including requests for information and requests for
21        proposals.
22            (D) Funds may be held in reserve by the Statewide
23        9-1-1 Advisory Board and disbursed by the Illinois
24        State Police for grants under Section 15.4b of this
25        Act and for NG9-1-1 expenses up to $12.5 million per
26        year in State fiscal years 2016 and 2017; up to $20

 

 

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1        million in State fiscal year 2018; up to $20.9 million
2        in State fiscal year 2019; up to $15.3 million in State
3        fiscal year 2020; up to $16.2 million in State fiscal
4        year 2021; up to $23.1 million in State fiscal year
5        2022; and up to $17.0 million per year for State fiscal
6        year 2023 and each year thereafter. The amount held in
7        reserve in State fiscal years 2021, 2022, and 2023
8        shall not be less than $6.5 million. Disbursements
9        under this subparagraph (D) shall be prioritized as
10        follows: (i) consolidation grants prioritized under
11        subsection (a) of Section 15.4b of this Act; (ii)
12        NG9-1-1 expenses; and (iii) consolidation grants under
13        Section 15.4b of this Act for consolidation expenses
14        incurred between January 1, 2010, and January 1, 2016.
15            (E) All remaining funds per remit month shall be
16        used to make monthly proportional grants to the
17        appropriate 9-1-1 Authority currently taking wireless
18        9-1-1 based upon the United States Postal Zip Code of
19        the billing addresses of subscribers of wireless
20        carriers.
21    (c) The moneys deposited into the Statewide 9-1-1 Fund
22under this Section shall not be subject to administrative
23charges or chargebacks unless otherwise authorized by this
24Act.
25    (d) Whenever two or more 9-1-1 Authorities consolidate,
26the resulting Joint Emergency Telephone System Board shall be

 

 

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1entitled to the monthly payments that had theretofore been
2made to each consolidating 9-1-1 Authority. Any reserves held
3by any consolidating 9-1-1 Authority shall be transferred to
4the resulting Joint Emergency Telephone System Board. Whenever
5a county that has no 9-1-1 service as of January 1, 2016 enters
6into an agreement to consolidate to create or join a Joint
7Emergency Telephone System Board, the Joint Emergency
8Telephone System Board shall be entitled to the monthly
9payments that would have otherwise been paid to the county if
10it had provided 9-1-1 service.
11    (e) Absent an enacted appropriation in any State fiscal
12year, this subsection shall constitute a continuing
13appropriation to the Department of all amounts necessary for
14the purpose of making distributions as provided in subsection
15(b). If an appropriation to the Department of the amounts set
16forth in subsection (b) is enacted on or after July 1 of any
17calendar year, then the continuing appropriation shall
18discontinue for that State fiscal year, and the enacted
19appropriation shall supersede the continuing appropriation for
20that State fiscal year.
21(Source: P.A. 101-639, eff. 6-12-20; 102-9, eff. 6-3-21;
22102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)
 
23    Section 20. The Riverboat Gambling Act is amended by
24changing Sections 12 and 13 as follows:
 

 

 

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1    (230 ILCS 10/12)  (from Ch. 120, par. 2412)
2    Sec. 12. Admission tax; fees.
3    (a) A tax is hereby imposed upon admissions to riverboat
4and casino gambling facilities operated by licensed owners
5authorized pursuant to this Act. Until July 1, 2002, the rate
6is $2 per person admitted. From July 1, 2002 until July 1,
72003, the rate is $3 per person admitted. From July 1, 2003
8until August 23, 2005 (the effective date of Public Act
994-673), for a licensee that admitted 1,000,000 persons or
10fewer in the previous calendar year, the rate is $3 per person
11admitted; for a licensee that admitted more than 1,000,000 but
12no more than 2,300,000 persons in the previous calendar year,
13the rate is $4 per person admitted; and for a licensee that
14admitted more than 2,300,000 persons in the previous calendar
15year, the rate is $5 per person admitted. Beginning on August
1623, 2005 (the effective date of Public Act 94-673), for a
17licensee that admitted 1,000,000 persons or fewer in calendar
18year 2004, the rate is $2 per person admitted, and for all
19other licensees, including licensees that were not conducting
20gambling operations in 2004, the rate is $3 per person
21admitted. This admission tax is imposed upon the licensed
22owner conducting gambling.
23        (1) The admission tax shall be paid for each
24    admission, except that a person who exits a riverboat
25    gambling facility and reenters that riverboat gambling
26    facility within the same gaming day shall be subject only

 

 

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1    to the initial admission tax.
2        (2) (Blank).
3        (3) The riverboat licensee may issue tax-free passes
4    to actual and necessary officials and employees of the
5    licensee or other persons actually working on the
6    riverboat.
7        (4) The number and issuance of tax-free passes is
8    subject to the rules of the Board, and a list of all
9    persons to whom the tax-free passes are issued shall be
10    filed with the Board.
11    (a-5) A fee is hereby imposed upon admissions operated by
12licensed managers on behalf of the State pursuant to Section
137.3 at the rates provided in this subsection (a-5). For a
14licensee that admitted 1,000,000 persons or fewer in the
15previous calendar year, the rate is $3 per person admitted;
16for a licensee that admitted more than 1,000,000 but no more
17than 2,300,000 persons in the previous calendar year, the rate
18is $4 per person admitted; and for a licensee that admitted
19more than 2,300,000 persons in the previous calendar year, the
20rate is $5 per person admitted.
21        (1) The admission fee shall be paid for each
22    admission.
23        (2) (Blank).
24        (3) The licensed manager may issue fee-free passes to
25    actual and necessary officials and employees of the
26    manager or other persons actually working on the

 

 

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1    riverboat.
2        (4) The number and issuance of fee-free passes is
3    subject to the rules of the Board, and a list of all
4    persons to whom the fee-free passes are issued shall be
5    filed with the Board.
6    (b) Except as provided in subsection (b-5), from the tax
7imposed under subsection (a) and the fee imposed under
8subsection (a-5), a municipality shall receive from the State
9$1 for each person embarking on a riverboat docked within the
10municipality or entering a casino located within the
11municipality, and a county shall receive $1 for each person
12entering a casino or embarking on a riverboat docked within
13the county but outside the boundaries of any municipality. The
14municipality's or county's share shall be collected by the
15Board on behalf of the State and remitted quarterly by the
16State, subject to appropriation, to the treasurer of the unit
17of local government for deposit in the general fund. Absent an
18enacted appropriation in any State fiscal year, this
19subsection (b) shall constitute a continuing appropriation of
20all amounts necessary for the purpose of making distributions
21to municipalities and counties as provided in this subsection
22(b). If an appropriation of the amounts set forth in this
23subsection (b) is enacted on or after July 1 of any calendar
24year, then the continuing appropriation shall discontinue for
25that State fiscal year, and the enacted appropriation shall
26supersede the continuing appropriation for that State fiscal

 

 

HB1458- 28 -LRB103 05806 HLH 50826 b

1year.
2    (b-5) From the tax imposed under subsection (a) and the
3fee imposed under subsection (a-5), $1 for each person
4embarking on a riverboat designated in paragraph (4) of
5subsection (e-5) of Section 7 shall be divided as follows:
6$0.70 to the City of Rockford, $0.05 to the City of Loves Park,
7$0.05 to the Village of Machesney Park, and $0.20 to Winnebago
8County.
9    The municipality's or county's share shall be collected by
10the Board on behalf of the State and remitted monthly by the
11State, subject to appropriation, to the treasurer of the unit
12of local government for deposit in the general fund.
13    (b-10) From the tax imposed under subsection (a) and the
14fee imposed under subsection (a-5), $1 for each person
15embarking on a riverboat or entering a casino designated in
16paragraph (1) of subsection (e-5) of Section 7 shall be
17divided as follows: $0.70 to the City of Chicago, $0.15 to the
18Village of Maywood, and $0.15 to the Village of Summit.
19    The municipality's or county's share shall be collected by
20the Board on behalf of the State and remitted monthly by the
21State, subject to appropriation, to the treasurer of the unit
22of local government for deposit in the general fund.
23    (b-15) From the tax imposed under subsection (a) and the
24fee imposed under subsection (a-5), $1 for each person
25embarking on a riverboat or entering a casino designated in
26paragraph (2) of subsection (e-5) of Section 7 shall be

 

 

HB1458- 29 -LRB103 05806 HLH 50826 b

1divided as follows: $0.70 to the City of Danville and $0.30 to
2Vermilion County.
3    The municipality's or county's share shall be collected by
4the Board on behalf of the State and remitted monthly by the
5State, subject to appropriation, to the treasurer of the unit
6of local government for deposit in the general fund.
7    (c) The licensed owner shall pay the entire admission tax
8to the Board and the licensed manager shall pay the entire
9admission fee to the Board. Such payments shall be made daily.
10Accompanying each payment shall be a return on forms provided
11by the Board which shall include other information regarding
12admissions as the Board may require. Failure to submit either
13the payment or the return within the specified time may result
14in suspension or revocation of the owners or managers license.
15    (c-5) A tax is imposed on admissions to organization
16gaming facilities at the rate of $3 per person admitted by an
17organization gaming licensee. The tax is imposed upon the
18organization gaming licensee.
19        (1) The admission tax shall be paid for each
20    admission, except that a person who exits an organization
21    gaming facility and reenters that organization gaming
22    facility within the same gaming day, as the term "gaming
23    day" is defined by the Board by rule, shall be subject only
24    to the initial admission tax. The Board shall establish,
25    by rule, a procedure to determine whether a person
26    admitted to an organization gaming facility has paid the

 

 

HB1458- 30 -LRB103 05806 HLH 50826 b

1    admission tax.
2        (2) An organization gaming licensee may issue tax-free
3    passes to actual and necessary officials and employees of
4    the licensee and other persons associated with its gaming
5    operations.
6        (3) The number and issuance of tax-free passes is
7    subject to the rules of the Board, and a list of all
8    persons to whom the tax-free passes are issued shall be
9    filed with the Board.
10        (4) The organization gaming licensee shall pay the
11    entire admission tax to the Board.
12    Such payments shall be made daily. Accompanying each
13payment shall be a return on forms provided by the Board, which
14shall include other information regarding admission as the
15Board may require. Failure to submit either the payment or the
16return within the specified time may result in suspension or
17revocation of the organization gaming license.
18    From the tax imposed under this subsection (c-5), a
19municipality other than the Village of Stickney or the City of
20Collinsville in which an organization gaming facility is
21located, or if the organization gaming facility is not located
22within a municipality, then the county in which the
23organization gaming facility is located, except as otherwise
24provided in this Section, shall receive, subject to
25appropriation, $1 for each person who enters the organization
26gaming facility. For each admission to the organization gaming

 

 

HB1458- 31 -LRB103 05806 HLH 50826 b

1facility in excess of 1,500,000 in a year, from the tax imposed
2under this subsection (c-5), the county in which the
3organization gaming facility is located shall receive, subject
4to appropriation, $0.30, which shall be in addition to any
5other moneys paid to the county under this Section.
6    From the tax imposed under this subsection (c-5) on an
7organization gaming facility located in the Village of
8Stickney, $1 for each person who enters the organization
9gaming facility shall be distributed as follows, subject to
10appropriation: $0.24 to the Village of Stickney, $0.49 to the
11Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the
12Stickney Public Health District, and $0.05 to the City of
13Bridgeview.
14    From the tax imposed under this subsection (c-5) on an
15organization gaming facility located in the City of
16Collinsville, the following shall each receive 10 cents for
17each person who enters the organization gaming facility,
18subject to appropriation: the Village of Alorton; the Village
19of Washington Park; State Park Place; the Village of Fairmont
20City; the City of Centreville; the Village of Brooklyn; the
21City of Venice; the City of Madison; the Village of
22Caseyville; and the Village of Pontoon Beach.
23    On the 25th day of each month, all amounts remaining after
24payments required under this subsection (c-5) have been made
25shall be transferred into the Capital Projects Fund.
26    (d) The Board shall administer and collect the admission

 

 

HB1458- 32 -LRB103 05806 HLH 50826 b

1tax imposed by this Section, to the extent practicable, in a
2manner consistent with the provisions of Sections 4, 5, 5a,
35b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
4the Retailers' Occupation Tax Act and Section 3-7 of the
5Uniform Penalty and Interest Act.
6(Source: P.A. 101-31, eff. 6-28-19.)
 
7    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
8    Sec. 13. Wagering tax; rate; distribution.
9    (a) Until January 1, 1998, a tax is imposed on the adjusted
10gross receipts received from gambling games authorized under
11this Act at the rate of 20%.
12    (a-1) From January 1, 1998 until July 1, 2002, a privilege
13tax is imposed on persons engaged in the business of
14conducting riverboat gambling operations, based on the
15adjusted gross receipts received by a licensed owner from
16gambling games authorized under this Act at the following
17rates:
18        15% of annual adjusted gross receipts up to and
19    including $25,000,000;
20        20% of annual adjusted gross receipts in excess of
21    $25,000,000 but not exceeding $50,000,000;
22        25% of annual adjusted gross receipts in excess of
23    $50,000,000 but not exceeding $75,000,000;
24        30% of annual adjusted gross receipts in excess of
25    $75,000,000 but not exceeding $100,000,000;

 

 

HB1458- 33 -LRB103 05806 HLH 50826 b

1        35% of annual adjusted gross receipts in excess of
2    $100,000,000.
3    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
4is imposed on persons engaged in the business of conducting
5riverboat gambling operations, other than licensed managers
6conducting riverboat gambling operations on behalf of the
7State, based on the adjusted gross receipts received by a
8licensed owner from gambling games authorized under this Act
9at the following rates:
10        15% of annual adjusted gross receipts up to and
11    including $25,000,000;
12        22.5% of annual adjusted gross receipts in excess of
13    $25,000,000 but not exceeding $50,000,000;
14        27.5% of annual adjusted gross receipts in excess of
15    $50,000,000 but not exceeding $75,000,000;
16        32.5% of annual adjusted gross receipts in excess of
17    $75,000,000 but not exceeding $100,000,000;
18        37.5% of annual adjusted gross receipts in excess of
19    $100,000,000 but not exceeding $150,000,000;
20        45% of annual adjusted gross receipts in excess of
21    $150,000,000 but not exceeding $200,000,000;
22        50% of annual adjusted gross receipts in excess of
23    $200,000,000.
24    (a-3) Beginning July 1, 2003, a privilege tax is imposed
25on persons engaged in the business of conducting riverboat
26gambling operations, other than licensed managers conducting

 

 

HB1458- 34 -LRB103 05806 HLH 50826 b

1riverboat gambling operations on behalf of the State, based on
2the adjusted gross receipts received by a licensed owner from
3gambling games authorized under this Act at the following
4rates:
5        15% of annual adjusted gross receipts up to and
6    including $25,000,000;
7        27.5% of annual adjusted gross receipts in excess of
8    $25,000,000 but not exceeding $37,500,000;
9        32.5% of annual adjusted gross receipts in excess of
10    $37,500,000 but not exceeding $50,000,000;
11        37.5% of annual adjusted gross receipts in excess of
12    $50,000,000 but not exceeding $75,000,000;
13        45% of annual adjusted gross receipts in excess of
14    $75,000,000 but not exceeding $100,000,000;
15        50% of annual adjusted gross receipts in excess of
16    $100,000,000 but not exceeding $250,000,000;
17        70% of annual adjusted gross receipts in excess of
18    $250,000,000.
19    An amount equal to the amount of wagering taxes collected
20under this subsection (a-3) that are in addition to the amount
21of wagering taxes that would have been collected if the
22wagering tax rates under subsection (a-2) were in effect shall
23be paid into the Common School Fund.
24    The privilege tax imposed under this subsection (a-3)
25shall no longer be imposed beginning on the earlier of (i) July
261, 2005; (ii) the first date after June 20, 2003 that riverboat

 

 

HB1458- 35 -LRB103 05806 HLH 50826 b

1gambling operations are conducted pursuant to a dormant
2license; or (iii) the first day that riverboat gambling
3operations are conducted under the authority of an owners
4license that is in addition to the 10 owners licenses
5initially authorized under this Act. For the purposes of this
6subsection (a-3), the term "dormant license" means an owners
7license that is authorized by this Act under which no
8riverboat gambling operations are being conducted on June 20,
92003.
10    (a-4) Beginning on the first day on which the tax imposed
11under subsection (a-3) is no longer imposed and ending upon
12the imposition of the privilege tax under subsection (a-5) of
13this Section, a privilege tax is imposed on persons engaged in
14the business of conducting gambling operations, other than
15licensed managers conducting riverboat gambling operations on
16behalf of the State, based on the adjusted gross receipts
17received by a licensed owner from gambling games authorized
18under this Act at the following rates:
19        15% of annual adjusted gross receipts up to and
20    including $25,000,000;
21        22.5% of annual adjusted gross receipts in excess of
22    $25,000,000 but not exceeding $50,000,000;
23        27.5% of annual adjusted gross receipts in excess of
24    $50,000,000 but not exceeding $75,000,000;
25        32.5% of annual adjusted gross receipts in excess of
26    $75,000,000 but not exceeding $100,000,000;

 

 

HB1458- 36 -LRB103 05806 HLH 50826 b

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

 

 

HB1458- 37 -LRB103 05806 HLH 50826 b

1    $50,000,000 but not exceeding $75,000,000;
2        32.5% of annual adjusted gross receipts in excess of
3    $75,000,000 but not exceeding $100,000,000;
4        37.5% of annual adjusted gross receipts in excess of
5    $100,000,000 but not exceeding $150,000,000;
6        45% of annual adjusted gross receipts in excess of
7    $150,000,000 but not exceeding $200,000,000;
8        50% of annual adjusted gross receipts in excess of
9    $200,000,000.
10    The privilege tax for table games shall be at the
11following rates:
12        15% of annual adjusted gross receipts up to and
13    including $25,000,000;
14        20% of annual adjusted gross receipts in excess of
15    $25,000,000.
16    For the imposition of the privilege tax in this subsection
17(a-5), amounts paid pursuant to item (1) of subsection (b) of
18Section 56 of the Illinois Horse Racing Act of 1975 shall not
19be included in the determination of adjusted gross receipts.
20    (2) Beginning on the first day that an owners licensee
21under paragraph (1) of subsection (e-5) of Section 7 conducts
22gambling operations, either in a temporary facility or a
23permanent facility, a privilege tax is imposed on persons
24engaged in the business of conducting gambling operations
25under paragraph (1) of subsection (e-5) of Section 7, other
26than licensed managers conducting riverboat gambling

 

 

HB1458- 38 -LRB103 05806 HLH 50826 b

1operations on behalf of the State, based on the adjusted gross
2receipts received by such licensee from the gambling games
3authorized under this Act. The privilege tax for all gambling
4games other than table games, including, but not limited to,
5slot machines, video game of chance gambling, and electronic
6gambling games shall be at the following rates:
7        12% of annual adjusted gross receipts up to and
8    including $25,000,000 to the State and 10.5% of annual
9    adjusted gross receipts up to and including $25,000,000 to
10    the City of Chicago;
11        16% of annual adjusted gross receipts in excess of
12    $25,000,000 but not exceeding $50,000,000 to the State and
13    14% of annual adjusted gross receipts in excess of
14    $25,000,000 but not exceeding $50,000,000 to the City of
15    Chicago;
16        20.1% of annual adjusted gross receipts in excess of
17    $50,000,000 but not exceeding $75,000,000 to the State and
18    17.4% of annual adjusted gross receipts in excess of
19    $50,000,000 but not exceeding $75,000,000 to the City of
20    Chicago;
21        21.4% of annual adjusted gross receipts in excess of
22    $75,000,000 but not exceeding $100,000,000 to the State
23    and 18.6% of annual adjusted gross receipts in excess of
24    $75,000,000 but not exceeding $100,000,000 to the City of
25    Chicago;
26        22.7% of annual adjusted gross receipts in excess of

 

 

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1    $100,000,000 but not exceeding $150,000,000 to the State
2    and 19.8% of annual adjusted gross receipts in excess of
3    $100,000,000 but not exceeding $150,000,000 to the City of
4    Chicago;
5        24.1% of annual adjusted gross receipts in excess of
6    $150,000,000 but not exceeding $225,000,000 to the State
7    and 20.9% of annual adjusted gross receipts in excess of
8    $150,000,000 but not exceeding $225,000,000 to the City of
9    Chicago;
10        26.8% of annual adjusted gross receipts in excess of
11    $225,000,000 but not exceeding $1,000,000,000 to the State
12    and 23.2% of annual adjusted gross receipts in excess of
13    $225,000,000 but not exceeding $1,000,000,000 to the City
14    of Chicago;
15        40% of annual adjusted gross receipts in excess of
16    $1,000,000,000 to the State and 34.7% of annual gross
17    receipts in excess of $1,000,000,000 to the City of
18    Chicago.
19    The privilege tax for table games shall be at the
20following rates:
21        8.1% of annual adjusted gross receipts up to and
22    including $25,000,000 to the State and 6.9% of annual
23    adjusted gross receipts up to and including $25,000,000 to
24    the City of Chicago;
25        10.7% of annual adjusted gross receipts in excess of
26    $25,000,000 but not exceeding $75,000,000 to the State and

 

 

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1    9.3% of annual adjusted gross receipts in excess of
2    $25,000,000 but not exceeding $75,000,000 to the City of
3    Chicago;
4        11.2% of annual adjusted gross receipts in excess of
5    $75,000,000 but not exceeding $175,000,000 to the State
6    and 9.8% of annual adjusted gross receipts in excess of
7    $75,000,000 but not exceeding $175,000,000 to the City of
8    Chicago;
9        13.5% of annual adjusted gross receipts in excess of
10    $175,000,000 but not exceeding $225,000,000 to the State
11    and 11.5% of annual adjusted gross receipts in excess of
12    $175,000,000 but not exceeding $225,000,000 to the City of
13    Chicago;
14        15.1% of annual adjusted gross receipts in excess of
15    $225,000,000 but not exceeding $275,000,000 to the State
16    and 12.9% of annual adjusted gross receipts in excess of
17    $225,000,000 but not exceeding $275,000,000 to the City of
18    Chicago;
19        16.2% of annual adjusted gross receipts in excess of
20    $275,000,000 but not exceeding $375,000,000 to the State
21    and 13.8% of annual adjusted gross receipts in excess of
22    $275,000,000 but not exceeding $375,000,000 to the City of
23    Chicago;
24        18.9% of annual adjusted gross receipts in excess of
25    $375,000,000 to the State and 16.1% of annual gross
26    receipts in excess of $375,000,000 to the City of Chicago.

 

 

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1    For the imposition of the privilege tax in this subsection
2(a-5), amounts paid pursuant to item (1) of subsection (b) of
3Section 56 of the Illinois Horse Racing Act of 1975 shall not
4be included in the determination of adjusted gross receipts.
5    Notwithstanding the provisions of this subsection (a-5),
6for the first 10 years that the privilege tax is imposed under
7this subsection (a-5), the privilege tax shall be imposed on
8the modified annual adjusted gross receipts of a riverboat or
9casino conducting gambling operations in the City of East St.
10Louis, unless:
11        (1) the riverboat or casino fails to employ at least
12    450 people, except no minimum employment shall be required
13    during 2020 and 2021 or during periods that the riverboat
14    or casino is closed on orders of State officials for
15    public health emergencies or other emergencies not caused
16    by the riverboat or casino;
17        (2) the riverboat or casino fails to maintain
18    operations in a manner consistent with this Act or is not a
19    viable riverboat or casino subject to the approval of the
20    Board; or
21        (3) the owners licensee is not an entity in which
22    employees participate in an employee stock ownership plan
23    or in which the owners licensee sponsors a 401(k)
24    retirement plan and makes a matching employer contribution
25    equal to at least one-quarter of the first 12% or one-half
26    of the first 6% of each participating employee's

 

 

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1    contribution, not to exceed any limitations under federal
2    laws and regulations.
3    As used in this subsection (a-5), "modified annual
4adjusted gross receipts" means:
5        (A) for calendar year 2020, the annual adjusted gross
6    receipts for the current year minus the difference between
7    an amount equal to the average annual adjusted gross
8    receipts from a riverboat or casino conducting gambling
9    operations in the City of East St. Louis for 2014, 2015,
10    2016, 2017, and 2018 and the annual adjusted gross
11    receipts for 2018;
12        (B) for calendar year 2021, the annual adjusted gross
13    receipts for the current year minus the difference between
14    an amount equal to the average annual adjusted gross
15    receipts from a riverboat or casino conducting gambling
16    operations in the City of East St. Louis for 2014, 2015,
17    2016, 2017, and 2018 and the annual adjusted gross
18    receipts for 2019; and
19        (C) for calendar years 2022 through 2029, the annual
20    adjusted gross receipts for the current year minus the
21    difference between an amount equal to the average annual
22    adjusted gross receipts from a riverboat or casino
23    conducting gambling operations in the City of East St.
24    Louis for 3 years preceding the current year and the
25    annual adjusted gross receipts for the immediately
26    preceding year.

 

 

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1    (a-6) From June 28, 2019 (the effective date of Public Act
2101-31) until June 30, 2023, an owners licensee that conducted
3gambling operations prior to January 1, 2011 shall receive a
4dollar-for-dollar credit against the tax imposed under this
5Section for any renovation or construction costs paid by the
6owners licensee, but in no event shall the credit exceed
7$2,000,000.
8    Additionally, from June 28, 2019 (the effective date of
9Public Act 101-31) until December 31, 2024, an owners licensee
10that (i) is located within 15 miles of the Missouri border, and
11(ii) has at least 3 riverboats, casinos, or their equivalent
12within a 45-mile radius, may be authorized to relocate to a new
13location with the approval of both the unit of local
14government designated as the home dock and the Board, so long
15as the new location is within the same unit of local government
16and no more than 3 miles away from its original location. Such
17owners licensee shall receive a credit against the tax imposed
18under this Section equal to 8% of the total project costs, as
19approved by the Board, for any renovation or construction
20costs paid by the owners licensee for the construction of the
21new facility, provided that the new facility is operational by
22July 1, 2024. In determining whether or not to approve a
23relocation, the Board must consider the extent to which the
24relocation will diminish the gaming revenues received by other
25Illinois gaming facilities.
26    (a-7) Beginning in the initial adjustment year and through

 

 

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1the final adjustment year, if the total obligation imposed
2pursuant to either subsection (a-5) or (a-6) will result in an
3owners licensee receiving less after-tax adjusted gross
4receipts than it received in calendar year 2018, then the
5total amount of privilege taxes that the owners licensee is
6required to pay for that calendar year shall be reduced to the
7extent necessary so that the after-tax adjusted gross receipts
8in that calendar year equals the after-tax adjusted gross
9receipts in calendar year 2018, but the privilege tax
10reduction shall not exceed the annual adjustment cap. If
11pursuant to this subsection (a-7), the total obligation
12imposed pursuant to either subsection (a-5) or (a-6) shall be
13reduced, then the owners licensee shall not receive a refund
14from the State at the end of the subject calendar year but
15instead shall be able to apply that amount as a credit against
16any payments it owes to the State in the following calendar
17year to satisfy its total obligation under either subsection
18(a-5) or (a-6). The credit for the final adjustment year shall
19occur in the calendar year following the final adjustment
20year.
21    If an owners licensee that conducted gambling operations
22prior to January 1, 2019 expands its riverboat or casino,
23including, but not limited to, with respect to its gaming
24floor, additional non-gaming amenities such as restaurants,
25bars, and hotels and other additional facilities, and incurs
26construction and other costs related to such expansion from

 

 

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1June 28, 2019 (the effective date of Public Act 101-31) until
2June 28, 2024 (the 5th anniversary of the effective date of
3Public Act 101-31), then for each $15,000,000 spent for any
4such construction or other costs related to expansion paid by
5the owners licensee, the final adjustment year shall be
6extended by one year and the annual adjustment cap shall
7increase by 0.2% of adjusted gross receipts during each
8calendar year until and including the final adjustment year.
9No further modifications to the final adjustment year or
10annual adjustment cap shall be made after $75,000,000 is
11incurred in construction or other costs related to expansion
12so that the final adjustment year shall not extend beyond the
139th calendar year after the initial adjustment year, not
14including the initial adjustment year, and the annual
15adjustment cap shall not exceed 4% of adjusted gross receipts
16in a particular calendar year. Construction and other costs
17related to expansion shall include all project related costs,
18including, but not limited to, all hard and soft costs,
19financing costs, on or off-site ground, road or utility work,
20cost of gaming equipment and all other personal property,
21initial fees assessed for each incremental gaming position,
22and the cost of incremental land acquired for such expansion.
23Soft costs shall include, but not be limited to, legal fees,
24architect, engineering and design costs, other consultant
25costs, insurance cost, permitting costs, and pre-opening costs
26related to the expansion, including, but not limited to, any

 

 

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1of the following: marketing, real estate taxes, personnel,
2training, travel and out-of-pocket expenses, supply,
3inventory, and other costs, and any other project related soft
4costs.
5    To be eligible for the tax credits in subsection (a-6),
6all construction contracts shall include a requirement that
7the contractor enter into a project labor agreement with the
8building and construction trades council with geographic
9jurisdiction of the location of the proposed gaming facility.
10    Notwithstanding any other provision of this subsection
11(a-7), this subsection (a-7) does not apply to an owners
12licensee unless such owners licensee spends at least
13$15,000,000 on construction and other costs related to its
14expansion, excluding the initial fees assessed for each
15incremental gaming position.
16    This subsection (a-7) does not apply to owners licensees
17authorized pursuant to subsection (e-5) of Section 7 of this
18Act.
19    For purposes of this subsection (a-7):
20    "Building and construction trades council" means any
21organization representing multiple construction entities that
22are monitoring or attentive to compliance with public or
23workers' safety laws, wage and hour requirements, or other
24statutory requirements or that are making or maintaining
25collective bargaining agreements.
26    "Initial adjustment year" means the year commencing on

 

 

HB1458- 47 -LRB103 05806 HLH 50826 b

1January 1 of the calendar year immediately following the
2earlier of the following:
3        (1) the commencement of gambling operations, either in
4    a temporary or permanent facility, with respect to the
5    owners license authorized under paragraph (1) of
6    subsection (e-5) of Section 7 of this Act; or
7        (2) June 28, 2021 (24 months after the effective date
8    of Public Act 101-31);
9provided the initial adjustment year shall not commence
10earlier than June 28, 2020 (12 months after the effective date
11of Public Act 101-31).
12    "Final adjustment year" means the 2nd calendar year after
13the initial adjustment year, not including the initial
14adjustment year, and as may be extended further as described
15in this subsection (a-7).
16    "Annual adjustment cap" means 3% of adjusted gross
17receipts in a particular calendar year, and as may be
18increased further as otherwise described in this subsection
19(a-7).
20    (a-8) Riverboat gambling operations conducted by a
21licensed manager on behalf of the State are not subject to the
22tax imposed under this Section.
23    (a-9) Beginning on January 1, 2020, the calculation of
24gross receipts or adjusted gross receipts, for the purposes of
25this Section, for a riverboat, a casino, or an organization
26gaming facility shall not include the dollar amount of

 

 

HB1458- 48 -LRB103 05806 HLH 50826 b

1non-cashable vouchers, coupons, and electronic promotions
2redeemed by wagerers upon the riverboat, in the casino, or in
3the organization gaming facility up to and including an amount
4not to exceed 20% of a riverboat's, a casino's, or an
5organization gaming facility's adjusted gross receipts.
6    The Illinois Gaming Board shall submit to the General
7Assembly a comprehensive report no later than March 31, 2023
8detailing, at a minimum, the effect of removing non-cashable
9vouchers, coupons, and electronic promotions from this
10calculation on net gaming revenues to the State in calendar
11years 2020 through 2022, the increase or reduction in wagerers
12as a result of removing non-cashable vouchers, coupons, and
13electronic promotions from this calculation, the effect of the
14tax rates in subsection (a-5) on net gaming revenues to this
15State, and proposed modifications to the calculation.
16    (a-10) The taxes imposed by this Section shall be paid by
17the licensed owner or the organization gaming licensee to the
18Board not later than 5:00 o'clock p.m. of the day after the day
19when the wagers were made.
20    (a-15) If the privilege tax imposed under subsection (a-3)
21is no longer imposed pursuant to item (i) of the last paragraph
22of subsection (a-3), then by June 15 of each year, each owners
23licensee, other than an owners licensee that admitted
241,000,000 persons or fewer in calendar year 2004, must, in
25addition to the payment of all amounts otherwise due under
26this Section, pay to the Board a reconciliation payment in the

 

 

HB1458- 49 -LRB103 05806 HLH 50826 b

1amount, if any, by which the licensed owner's base amount
2exceeds the amount of net privilege tax paid by the licensed
3owner to the Board in the then current State fiscal year. A
4licensed owner's net privilege tax obligation due for the
5balance of the State fiscal year shall be reduced up to the
6total of the amount paid by the licensed owner in its June 15
7reconciliation payment. The obligation imposed by this
8subsection (a-15) is binding on any person, firm, corporation,
9or other entity that acquires an ownership interest in any
10such owners license. The obligation imposed under this
11subsection (a-15) terminates on the earliest of: (i) July 1,
122007, (ii) the first day after August 23, 2005 (the effective
13date of Public Act 94-673) that riverboat gambling operations
14are conducted pursuant to a dormant license, (iii) the first
15day that riverboat gambling operations are conducted under the
16authority of an owners license that is in addition to the 10
17owners licenses initially authorized under this Act, or (iv)
18the first day that a licensee under the Illinois Horse Racing
19Act of 1975 conducts gaming operations with slot machines or
20other electronic gaming devices. The Board must reduce the
21obligation imposed under this subsection (a-15) by an amount
22the Board deems reasonable for any of the following reasons:
23(A) an act or acts of God, (B) an act of bioterrorism or
24terrorism or a bioterrorism or terrorism threat that was
25investigated by a law enforcement agency, or (C) a condition
26beyond the control of the owners licensee that does not result

 

 

HB1458- 50 -LRB103 05806 HLH 50826 b

1from any act or omission by the owners licensee or any of its
2agents and that poses a hazardous threat to the health and
3safety of patrons. If an owners licensee pays an amount in
4excess of its liability under this Section, the Board shall
5apply the overpayment to future payments required under this
6Section.
7    For purposes of this subsection (a-15):
8    "Act of God" means an incident caused by the operation of
9an extraordinary force that cannot be foreseen, that cannot be
10avoided by the exercise of due care, and for which no person
11can be held liable.
12    "Base amount" means the following:
13        For a riverboat in Alton, $31,000,000.
14        For a riverboat in East Peoria, $43,000,000.
15        For the Empress riverboat in Joliet, $86,000,000.
16        For a riverboat in Metropolis, $45,000,000.
17        For the Harrah's riverboat in Joliet, $114,000,000.
18        For a riverboat in Aurora, $86,000,000.
19        For a riverboat in East St. Louis, $48,500,000.
20        For a riverboat in Elgin, $198,000,000.
21    "Dormant license" has the meaning ascribed to it in
22subsection (a-3).
23    "Net privilege tax" means all privilege taxes paid by a
24licensed owner to the Board under this Section, less all
25payments made from the State Gaming Fund pursuant to
26subsection (b) of this Section.

 

 

HB1458- 51 -LRB103 05806 HLH 50826 b

1    The changes made to this subsection (a-15) by Public Act
294-839 are intended to restate and clarify the intent of
3Public Act 94-673 with respect to the amount of the payments
4required to be made under this subsection by an owners
5licensee to the Board.
6    (b) From the tax revenue from riverboat or casino gambling
7deposited in the State Gaming Fund under this Section, an
8amount equal to 5% of adjusted gross receipts generated by a
9riverboat or a casino, other than a riverboat or casino
10designated in paragraph (1), (3), or (4) of subsection (e-5)
11of Section 7, shall be paid monthly, subject to appropriation
12by the General Assembly, to the unit of local government in
13which the casino is located or that is designated as the home
14dock of the riverboat. Notwithstanding anything to the
15contrary, beginning on the first day that an owners licensee
16under paragraph (1), (2), (3), (4), (5), or (6) of subsection
17(e-5) of Section 7 conducts gambling operations, either in a
18temporary facility or a permanent facility, and for 2 years
19thereafter, a unit of local government designated as the home
20dock of a riverboat whose license was issued before January 1,
212019, other than a riverboat conducting gambling operations in
22the City of East St. Louis, shall not receive less under this
23subsection (b) than the amount the unit of local government
24received under this subsection (b) in calendar year 2018.
25Notwithstanding anything to the contrary and because the City
26of East St. Louis is a financially distressed city, beginning

 

 

HB1458- 52 -LRB103 05806 HLH 50826 b

1on the first day that an owners licensee under paragraph (1),
2(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
3conducts gambling operations, either in a temporary facility
4or a permanent facility, and for 10 years thereafter, a unit of
5local government designated as the home dock of a riverboat
6conducting gambling operations in the City of East St. Louis
7shall not receive less under this subsection (b) than the
8amount the unit of local government received under this
9subsection (b) in calendar year 2018.
10    From the tax revenue deposited in the State Gaming Fund
11pursuant to riverboat or casino gambling operations conducted
12by a licensed manager on behalf of the State, an amount equal
13to 5% of adjusted gross receipts generated pursuant to those
14riverboat or casino gambling operations shall be paid monthly,
15subject to appropriation by the General Assembly, to the unit
16of local government that is designated as the home dock of the
17riverboat upon which those riverboat gambling operations are
18conducted or in which the casino is located.
19    From the tax revenue from riverboat or casino gambling
20deposited in the State Gaming Fund under this Section, an
21amount equal to 5% of the adjusted gross receipts generated by
22a riverboat designated in paragraph (3) of subsection (e-5) of
23Section 7 shall be divided and remitted monthly, subject to
24appropriation, as follows: 70% to Waukegan, 10% to Park City,
2515% to North Chicago, and 5% to Lake County.
26    From the tax revenue from riverboat or casino gambling

 

 

HB1458- 53 -LRB103 05806 HLH 50826 b

1deposited in the State Gaming Fund under this Section, an
2amount equal to 5% of the adjusted gross receipts generated by
3a riverboat designated in paragraph (4) of subsection (e-5) of
4Section 7 shall be remitted monthly, subject to appropriation,
5as follows: 70% to the City of Rockford, 5% to the City of
6Loves Park, 5% to the Village of Machesney, and 20% to
7Winnebago County.
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 (5) of subsection (e-5) of
12Section 7 shall be remitted monthly, subject to appropriation,
13as follows: 2% to the unit of local government in which the
14riverboat or casino is located, and 3% shall be distributed:
15(A) in accordance with a regional capital development plan
16entered into by the following communities: Village of Beecher,
17City of Blue Island, Village of Burnham, City of Calumet City,
18Village of Calumet Park, City of Chicago Heights, City of
19Country Club Hills, Village of Crestwood, Village of Crete,
20Village of Dixmoor, Village of Dolton, Village of East Hazel
21Crest, Village of Flossmoor, Village of Ford Heights, Village
22of Glenwood, City of Harvey, Village of Hazel Crest, Village
23of Homewood, Village of Lansing, Village of Lynwood, City of
24Markham, Village of Matteson, Village of Midlothian, Village
25of Monee, City of Oak Forest, Village of Olympia Fields,
26Village of Orland Hills, Village of Orland Park, City of Palos

 

 

HB1458- 54 -LRB103 05806 HLH 50826 b

1Heights, Village of Park Forest, Village of Phoenix, Village
2of Posen, Village of Richton Park, Village of Riverdale,
3Village of Robbins, Village of Sauk Village, Village of South
4Chicago Heights, Village of South Holland, Village of Steger,
5Village of Thornton, Village of Tinley Park, Village of
6University Park, and Village of Worth; or (B) if no regional
7capital development plan exists, equally among the communities
8listed in item (A) to be used for capital expenditures or
9public pension payments, or both.
10    Units of local government may refund any portion of the
11payment that they receive pursuant to this subsection (b) to
12the riverboat or casino.
13    (b-4) Beginning on the first day the licensee under
14paragraph (5) of subsection (e-5) of Section 7 conducts
15gambling operations, either in a temporary facility or a
16permanent facility, and ending on July 31, 2042, from the tax
17revenue deposited in the State Gaming Fund under this Section,
18$5,000,000 shall be paid annually, subject to appropriation,
19to the host municipality of that owners licensee of a license
20issued or re-issued pursuant to Section 7.1 of this Act before
21January 1, 2012. Payments received by the host municipality
22pursuant to this subsection (b-4) may not be shared with any
23other unit of local government.
24    (b-5) Beginning on June 28, 2019 (the effective date of
25Public Act 101-31), from the tax revenue deposited in the
26State Gaming Fund under this Section, an amount equal to 3% of

 

 

HB1458- 55 -LRB103 05806 HLH 50826 b

1adjusted gross receipts generated by each organization gaming
2facility located outside Madison County shall be paid monthly,
3subject to appropriation by the General Assembly, to a
4municipality other than the Village of Stickney in which each
5organization gaming facility is located or, if the
6organization gaming facility is not located within a
7municipality, to the county in which the organization gaming
8facility is located, except as otherwise provided in this
9Section. From the tax revenue deposited in the State Gaming
10Fund under this Section, an amount equal to 3% of adjusted
11gross receipts generated by an organization gaming facility
12located in the Village of Stickney shall be paid monthly,
13subject to appropriation by the General Assembly, as follows:
1425% to the Village of Stickney, 5% to the City of Berwyn, 50%
15to the Town of Cicero, and 20% to the Stickney Public Health
16District.
17    From the tax revenue deposited in the State Gaming Fund
18under this Section, an amount equal to 5% of adjusted gross
19receipts generated by an organization gaming facility located
20in the City of Collinsville shall be paid monthly, subject to
21appropriation by the General Assembly, as follows: 30% to the
22City of Alton, 30% to the City of East St. Louis, and 40% to
23the City of Collinsville.
24    Municipalities and counties may refund any portion of the
25payment that they receive pursuant to this subsection (b-5) to
26the organization gaming facility.

 

 

HB1458- 56 -LRB103 05806 HLH 50826 b

1    (b-6) Beginning on June 28, 2019 (the effective date of
2Public Act 101-31), from the tax revenue deposited in the
3State Gaming Fund under this Section, an amount equal to 2% of
4adjusted gross receipts generated by an organization gaming
5facility located outside Madison County shall be paid monthly,
6subject to appropriation by the General Assembly, to the
7county in which the organization gaming facility is located
8for the purposes of its criminal justice system or health care
9system.
10    Counties may refund any portion of the payment that they
11receive pursuant to this subsection (b-6) to the organization
12gaming facility.
13    (b-7) From the tax revenue from the organization gaming
14licensee located in one of the following townships of Cook
15County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
16Worth, an amount equal to 5% of the adjusted gross receipts
17generated by that organization gaming licensee shall be
18remitted monthly, subject to appropriation, as follows: 2% to
19the unit of local government in which the organization gaming
20licensee is located, and 3% shall be distributed: (A) in
21accordance with a regional capital development plan entered
22into by the following communities: Village of Beecher, City of
23Blue Island, Village of Burnham, City of Calumet City, Village
24of Calumet Park, City of Chicago Heights, City of Country Club
25Hills, Village of Crestwood, Village of Crete, Village of
26Dixmoor, Village of Dolton, Village of East Hazel Crest,

 

 

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1Village of Flossmoor, Village of Ford Heights, Village of
2Glenwood, City of Harvey, Village of Hazel Crest, Village of
3Homewood, Village of Lansing, Village of Lynwood, City of
4Markham, Village of Matteson, Village of Midlothian, Village
5of Monee, City of Oak Forest, Village of Olympia Fields,
6Village of Orland Hills, Village of Orland Park, City of Palos
7Heights, Village of Park Forest, Village of Phoenix, Village
8of Posen, Village of Richton Park, Village of Riverdale,
9Village of Robbins, Village of Sauk Village, Village of South
10Chicago Heights, Village of South Holland, Village of Steger,
11Village of Thornton, Village of Tinley Park, Village of
12University Park, and Village of Worth; or (B) if no regional
13capital development plan exists, equally among the communities
14listed in item (A) to be used for capital expenditures or
15public pension payments, or both.
16    (b-8) In lieu of the payments under subsection (b) of this
17Section, from the tax revenue deposited in the State Gaming
18Fund pursuant to riverboat or casino gambling operations
19conducted by an owners licensee under paragraph (1) of
20subsection (e-5) of Section 7, an amount equal to the tax
21revenue generated from the privilege tax imposed by paragraph
22(2) of subsection (a-5) that is to be paid to the City of
23Chicago shall be paid monthly, subject to appropriation by the
24General Assembly, as follows: (1) an amount equal to 0.5% of
25the annual adjusted gross receipts generated by the owners
26licensee under paragraph (1) of subsection (e-5) of Section 7

 

 

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1to the home rule county in which the owners licensee is located
2for the purpose of enhancing the county's criminal justice
3system; and (2) the balance to the City of Chicago and shall be
4expended or obligated by the City of Chicago for pension
5payments in accordance with Public Act 99-506.
6    (c) Appropriations, as approved by the General Assembly,
7may be made from the State Gaming Fund to the Board (i) for the
8administration and enforcement of this Act and the Video
9Gaming Act, (ii) for distribution to the Illinois State Police
10and to the Department of Revenue for the enforcement of this
11Act and the Video Gaming Act, and (iii) to the Department of
12Human Services for the administration of programs to treat
13problem gambling, including problem gambling from sports
14wagering. The Board's annual appropriations request must
15separately state its funding needs for the regulation of
16gaming authorized under Section 7.7, riverboat gaming, casino
17gaming, video gaming, and sports wagering.
18    (c-2) An amount equal to 2% of the adjusted gross receipts
19generated by an organization gaming facility located within a
20home rule county with a population of over 3,000,000
21inhabitants shall be paid, subject to appropriation from the
22General Assembly, from the State Gaming Fund to the home rule
23county in which the organization gaming licensee is located
24for the purpose of enhancing the county's criminal justice
25system.
26    (c-3) Appropriations, as approved by the General Assembly,

 

 

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

 

 

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1inhabitants for the purpose of enhancing the county's criminal
2justice system.
3    (c-20) Each year the General Assembly shall appropriate
4from the General Revenue Fund to the Education Assistance Fund
5an amount equal to the amount paid to each home rule county
6with a population of over 3,000,000 inhabitants pursuant to
7subsection (c-15) in the prior calendar year.
8    (c-21) After the payments required under subsections (b),
9(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
10been made, an amount equal to 0.5% of the adjusted gross
11receipts generated by the owners licensee under paragraph (1)
12of subsection (e-5) of Section 7 shall be paid monthly,
13subject to appropriation from the General Assembly, from the
14State Gaming Fund to the home rule county in which the owners
15licensee is located for the purpose of enhancing the county's
16criminal justice system.
17    (c-22) After the payments required under subsections (b),
18(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
19(c-21) have been made, an amount equal to 2% of the adjusted
20gross receipts generated by the owners licensee under
21paragraph (5) of subsection (e-5) of Section 7 shall be paid,
22subject to appropriation from the General Assembly, from the
23State Gaming Fund to the home rule county in which the owners
24licensee is located for the purpose of enhancing the county's
25criminal justice system.
26    (c-25) From July 1, 2013 and each July 1 thereafter

 

 

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1through July 1, 2019, $1,600,000 shall be transferred from the
2State Gaming Fund to the Chicago State University Education
3Improvement Fund.
4    On July 1, 2020 and each July 1 thereafter, $3,000,000
5shall be transferred from the State Gaming Fund to the Chicago
6State University Education Improvement Fund.
7    (c-30) On July 1, 2013 or as soon as possible thereafter,
8$92,000,000 shall be transferred from the State Gaming Fund to
9the School Infrastructure Fund and $23,000,000 shall be
10transferred from the State Gaming Fund to the Horse Racing
11Equity Fund.
12    (c-35) Beginning on July 1, 2013, in addition to any
13amount transferred under subsection (c-30) of this Section,
14$5,530,000 shall be transferred monthly from the State Gaming
15Fund to the School Infrastructure Fund.
16    (d) From time to time, through June 30, 2021, the Board
17shall transfer the remainder of the funds generated by this
18Act into the Education Assistance Fund.
19    (d-5) Beginning on July 1, 2021, on the last day of each
20month, or as soon thereafter as possible, after all the
21required expenditures, distributions, and transfers have been
22made from the State Gaming Fund for the month pursuant to
23subsections (b) through (c-35), at the direction of the Board,
24the Comptroller shall direct and the Treasurer shall transfer
25$22,500,000, along with any deficiencies in such amounts from
26prior months in the same fiscal year, from the State Gaming

 

 

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1Fund to the Education Assistance Fund; then, at the direction
2of the Board, the Comptroller shall direct and the Treasurer
3shall transfer the remainder of the funds generated by this
4Act, if any, from the State Gaming Fund to the Capital Projects
5Fund.
6    (e) Nothing in this Act shall prohibit the unit of local
7government designated as the home dock of the riverboat from
8entering into agreements with other units of local government
9in this State or in other states to share its portion of the
10tax revenue.
11    (f) To the extent practicable, the Board shall administer
12and collect the wagering taxes imposed by this Section in a
13manner consistent with the provisions of Sections 4, 5, 5a,
145b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
15the Retailers' Occupation Tax Act and Section 3-7 of the
16Uniform Penalty and Interest Act.
17    (g) Absent an enacted appropriation in any State fiscal
18year, this subsection shall constitute a continuing
19appropriation from the State Gaming Fund of all amounts
20necessary for the purpose of making distributions and
21transfers as provided in this Section. If an appropriation of
22the amounts set forth in this Section is enacted on or after
23July 1 of any calendar year, then the continuing appropriation
24shall discontinue for that State fiscal year, and the enacted
25appropriation shall supersede the continuing appropriation for
26that State fiscal year.

 

 

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1(Source: P.A. 101-31, Article 25, Section 25-910, eff.
26-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
3101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff.
48-20-21; 102-689, eff. 12-17-21; 102-699, eff. 4-19-22.)
 
5    Section 25. The Video Gaming Act is amended by changing
6Section 75 as follows:
 
7    (230 ILCS 40/75)
8    Sec. 75. Revenue sharing; Local Government Video Gaming
9Distributive Fund.
10    (a) As soon as may be after the first day of each month,
11the Department of Revenue shall allocate among those
12municipalities and counties of this State that have not
13prohibited video gaming pursuant to Section 27 or Section 70
14the amount available in the Local Government Video Gaming
15Distributive Fund, a special fund in the State Treasury, as
16provided in Section 60. The Department shall then certify such
17allocations to the State Comptroller, who shall pay over to
18those eligible municipalities and counties the respective
19amounts allocated to them. The amount of such funds allocable
20to each such municipality and county shall be in proportion to
21the tax revenue generated from video gaming within the
22eligible municipality or county compared to the tax revenue
23generated from video gaming Statewide.
24    (b) The amounts allocated and paid to a municipality or

 

 

HB1458- 64 -LRB103 05806 HLH 50826 b

1county of this State pursuant to the provisions of this
2Section may be used for any general corporate purpose
3authorized for that municipality or county.
4    (c) Upon determination by the Department that an amount
5has been paid pursuant to this Section in excess of the amount
6to which the county or municipality receiving such payment was
7entitled, the county or municipality shall, upon demand by the
8Department, repay such amount. If such repayment is not made
9within a reasonable time, the Department shall withhold from
10future payments an amount equal to such overpayment. The
11Department shall redistribute the amount of such payment to
12the county or municipality entitled thereto.
13    (d) Absent an enacted appropriation in any State fiscal
14year, this subsection (d) shall constitute a continuing
15appropriation from the Local Government Video Gaming
16Distributive Fund of all amounts necessary for the purpose of
17making distributions to municipalities and counties as
18provided in this Section. If an appropriation of the amounts
19set forth in this Section is enacted on or after July 1 of any
20calendar year, then the continuing appropriation shall
21discontinue for that State fiscal year, and the enacted
22appropriation shall supersede the continuing appropriation for
23that State fiscal year.
24(Source: P.A. 96-34, eff. 7-13-09.)
 
25    Section 99. Effective date. This Act takes effect upon
26becoming law.