96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5843

 

Introduced 2/10/2010, by Rep. Daniel J. Burke and William B. Black

 

SYNOPSIS AS INTRODUCED:
 
230 ILCS 10/7   from Ch. 120, par. 2407
230 ILCS 10/13   from Ch. 120, par. 2413

    Amends the Riverboat Gambling Act. Removes language ending the obligation of owners licensees to make certain payments of 3% of adjusted gross receipts (the impact fee) upon the meeting of specified conditions. Removes language providing for the payment of 15% of the adjusted gross receipts of specified owners licensees from the State Gaming Fund to the Horse Racing Equity Trust Fund and other related provisions.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning gaming.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Riverboat Gambling Act is amended by
5 changing Sections 7 and 13 as follows:
 
6     (230 ILCS 10/7)  (from Ch. 120, par. 2407)
7     Sec. 7. Owners Licenses.
8     (a) The Board shall issue owners licenses to persons, firms
9 or corporations which apply for such licenses upon payment to
10 the Board of the non-refundable license fee set by the Board,
11 upon payment of a $25,000 license fee for the first year of
12 operation and a $5,000 license fee for each succeeding year and
13 upon a determination by the Board that the applicant is
14 eligible for an owners license pursuant to this Act and the
15 rules of the Board. Beginning December 15, 2008 (the effective
16 date of Public Act 95-1008) From the effective date of this
17 amendatory Act of the 95th General Assembly until (i) 3 years
18 after the effective date of this amendatory Act of the 95th
19 General Assembly, (ii) the date any organization licensee
20 begins to operate a slot machine or video game of chance under
21 the Illinois Horse Racing Act of 1975 or this Act, (iii) the
22 date that payments begin under subsection (c-5) of Section 13
23 of the Act, or (iv) the wagering tax imposed under Section 13

 

 

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1 of this Act is increased by law to reflect a tax rate that is at
2 least as stringent or more stringent than the tax rate
3 contained in subsection (a-3) of Section 13, whichever occurs
4 first, as a condition of licensure and as an alternative source
5 of payment for those funds payable under subsection (c-5) of
6 Section 13 of the Riverboat Gambling Act, any owners licensee
7 that holds or receives its owners license on or after the
8 effective date of this amendatory Act of the 94th General
9 Assembly, other than an owners licensee operating a riverboat
10 with adjusted gross receipts in calendar year 2004 of less than
11 $200,000,000, must pay into the Horse Racing Equity Trust Fund,
12 in addition to any other payments required under this Act, an
13 amount equal to 3% of the adjusted gross receipts received by
14 the owners licensee. The payments required under this Section
15 shall be made by the owners licensee to the State Treasurer no
16 later than 3:00 o'clock p.m. of the day after the day when the
17 adjusted gross receipts were received by the owners licensee. A
18 person, firm or corporation is ineligible to receive an owners
19 license if:
20         (1) the person has been convicted of a felony under the
21     laws of this State, any other state, or the United States;
22         (2) the person has been convicted of any violation of
23     Article 28 of the Criminal Code of 1961, or substantially
24     similar laws of any other jurisdiction;
25         (3) the person has submitted an application for a
26     license under this Act which contains false information;

 

 

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1         (4) the person is a member of the Board;
2         (5) a person defined in (1), (2), (3) or (4) is an
3     officer, director or managerial employee of the firm or
4     corporation;
5         (6) the firm or corporation employs a person defined in
6     (1), (2), (3) or (4) who participates in the management or
7     operation of gambling operations authorized under this
8     Act;
9         (7) (blank); or
10         (8) a license of the person, firm or corporation issued
11     under this Act, or a license to own or operate gambling
12     facilities in any other jurisdiction, has been revoked.
13     The Board is expressly prohibited from making changes to
14 the requirement that licensees make payment into the Horse
15 Racing Equity Trust Fund without the express authority of the
16 Illinois General Assembly and making any other rule to
17 implement or interpret this amendatory Act of the 95th General
18 Assembly. For the purposes of this paragraph, "rules" is given
19 the meaning given to that term in Section 1-70 of the Illinois
20 Administrative Procedure Act.
21     (b) In determining whether to grant an owners license to an
22 applicant, the Board shall consider:
23         (1) the character, reputation, experience and
24     financial integrity of the applicants and of any other or
25     separate person that either:
26             (A) controls, directly or indirectly, such

 

 

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1         applicant, or
2             (B) is controlled, directly or indirectly, by such
3         applicant or by a person which controls, directly or
4         indirectly, such applicant;
5         (2) the facilities or proposed facilities for the
6     conduct of riverboat gambling;
7         (3) the highest prospective total revenue to be derived
8     by the State from the conduct of riverboat gambling;
9         (4) the extent to which the ownership of the applicant
10     reflects the diversity of the State by including minority
11     persons and females and the good faith affirmative action
12     plan of each applicant to recruit, train and upgrade
13     minority persons and females in all employment
14     classifications;
15         (5) the financial ability of the applicant to purchase
16     and maintain adequate liability and casualty insurance;
17         (6) whether the applicant has adequate capitalization
18     to provide and maintain, for the duration of a license, a
19     riverboat;
20         (7) the extent to which the applicant exceeds or meets
21     other standards for the issuance of an owners license which
22     the Board may adopt by rule; and
23         (8) The amount of the applicant's license bid.
24     (c) Each owners license shall specify the place where
25 riverboats shall operate and dock.
26     (d) Each applicant shall submit with his application, on

 

 

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1 forms provided by the Board, 2 sets of his fingerprints.
2     (e) The Board may issue up to 10 licenses authorizing the
3 holders of such licenses to own riverboats. In the application
4 for an owners license, the applicant shall state the dock at
5 which the riverboat is based and the water on which the
6 riverboat will be located. The Board shall issue 5 licenses to
7 become effective not earlier than January 1, 1991. Three of
8 such licenses shall authorize riverboat gambling on the
9 Mississippi River, or, with approval by the municipality in
10 which the riverboat was docked on August 7, 2003 and with Board
11 approval, be authorized to relocate to a new location, in a
12 municipality that (1) borders on the Mississippi River or is
13 within 5 miles of the city limits of a municipality that
14 borders on the Mississippi River and (2), on August 7, 2003,
15 had a riverboat conducting riverboat gambling operations
16 pursuant to a license issued under this Act; one of which shall
17 authorize riverboat gambling from a home dock in the city of
18 East St. Louis. One other license shall authorize riverboat
19 gambling on the Illinois River south of Marshall County. The
20 Board shall issue one additional license to become effective
21 not earlier than March 1, 1992, which shall authorize riverboat
22 gambling on the Des Plaines River in Will County. The Board may
23 issue 4 additional licenses to become effective not earlier
24 than March 1, 1992. In determining the water upon which
25 riverboats will operate, the Board shall consider the economic
26 benefit which riverboat gambling confers on the State, and

 

 

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1 shall seek to assure that all regions of the State share in the
2 economic benefits of riverboat gambling.
3     In granting all licenses, the Board may give favorable
4 consideration to economically depressed areas of the State, to
5 applicants presenting plans which provide for significant
6 economic development over a large geographic area, and to
7 applicants who currently operate non-gambling riverboats in
8 Illinois. The Board shall review all applications for owners
9 licenses, and shall inform each applicant of the Board's
10 decision. The Board may grant an owners license to an applicant
11 that has not submitted the highest license bid, but if it does
12 not select the highest bidder, the Board shall issue a written
13 decision explaining why another applicant was selected and
14 identifying the factors set forth in this Section that favored
15 the winning bidder.
16     In addition to any other revocation powers granted to the
17 Board under this Act, the Board may revoke the owners license
18 of a licensee which fails to begin conducting gambling within
19 15 months of receipt of the Board's approval of the application
20 if the Board determines that license revocation is in the best
21 interests of the State.
22     (f) The first 10 owners licenses issued under this Act
23 shall permit the holder to own up to 2 riverboats and equipment
24 thereon for a period of 3 years after the effective date of the
25 license. Holders of the first 10 owners licenses must pay the
26 annual license fee for each of the 3 years during which they

 

 

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1 are authorized to own riverboats.
2     (g) Upon the termination, expiration, or revocation of each
3 of the first 10 licenses, which shall be issued for a 3 year
4 period, all licenses are renewable annually upon payment of the
5 fee and a determination by the Board that the licensee
6 continues to meet all of the requirements of this Act and the
7 Board's rules. However, for licenses renewed on or after May 1,
8 1998, renewal shall be for a period of 4 years, unless the
9 Board sets a shorter period.
10     (h) An owners license shall entitle the licensee to own up
11 to 2 riverboats. A licensee shall limit the number of gambling
12 participants to 1,200 for any such owners license. A licensee
13 may operate both of its riverboats concurrently, provided that
14 the total number of gambling participants on both riverboats
15 does not exceed 1,200. Riverboats licensed to operate on the
16 Mississippi River and the Illinois River south of Marshall
17 County shall have an authorized capacity of at least 500
18 persons. Any other riverboat licensed under this Act shall have
19 an authorized capacity of at least 400 persons.
20     (i) A licensed owner is authorized to apply to the Board
21 for and, if approved therefor, to receive all licenses from the
22 Board necessary for the operation of a riverboat, including a
23 liquor license, a license to prepare and serve food for human
24 consumption, and other necessary licenses. All use, occupation
25 and excise taxes which apply to the sale of food and beverages
26 in this State and all taxes imposed on the sale or use of

 

 

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1 tangible personal property apply to such sales aboard the
2 riverboat.
3     (j) The Board may issue or re-issue a license authorizing a
4 riverboat to dock in a municipality or approve a relocation
5 under Section 11.2 only if, prior to the issuance or
6 re-issuance of the license or approval, the governing body of
7 the municipality in which the riverboat will dock has by a
8 majority vote approved the docking of riverboats in the
9 municipality. The Board may issue or re-issue a license
10 authorizing a riverboat to dock in areas of a county outside
11 any municipality or approve a relocation under Section 11.2
12 only if, prior to the issuance or re-issuance of the license or
13 approval, the governing body of the county has by a majority
14 vote approved of the docking of riverboats within such areas.
15 (Source: P.A. 94-667, eff. 8-23-05; 94-804, eff. 5-26-06;
16 95-1008, eff. 12-15-08.)
 
17     (230 ILCS 10/13)  (from Ch. 120, par. 2413)
18     Sec. 13. Wagering tax; rate; distribution.
19     (a) Until January 1, 1998, a tax is imposed on the adjusted
20 gross receipts received from gambling games authorized under
21 this Act at the rate of 20%.
22     (a-1) From January 1, 1998 until July 1, 2002, a privilege
23 tax is imposed on persons engaged in the business of conducting
24 riverboat gambling operations, based on the adjusted gross
25 receipts received by a licensed owner from gambling games

 

 

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

 

 

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

 

 

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1     $250,000,000.
2     An amount equal to the amount of wagering taxes collected
3 under this subsection (a-3) that are in addition to the amount
4 of wagering taxes that would have been collected if the
5 wagering tax rates under subsection (a-2) were in effect shall
6 be paid into the Common School Fund.
7     The privilege tax imposed under this subsection (a-3) shall
8 no longer be imposed beginning on the earlier of (i) July 1,
9 2005; (ii) the first date after June 20, 2003 that riverboat
10 gambling operations are conducted pursuant to a dormant
11 license; or (iii) the first day that riverboat gambling
12 operations are conducted under the authority of an owners
13 license that is in addition to the 10 owners licenses initially
14 authorized under this Act. For the purposes of this subsection
15 (a-3), the term "dormant license" means an owners license that
16 is authorized by this Act under which no riverboat gambling
17 operations are being conducted on June 20, 2003.
18     (a-4) Beginning on the first day on which the tax imposed
19 under subsection (a-3) is no longer imposed, a privilege tax is
20 imposed on persons engaged in the business of conducting
21 riverboat gambling operations, other than licensed managers
22 conducting riverboat gambling operations on behalf of the
23 State, based on the adjusted gross receipts received by a
24 licensed owner from gambling games authorized under this Act at
25 the following rates:
26         15% of annual adjusted gross receipts up to and

 

 

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1     including $25,000,000;
2         22.5% of annual adjusted gross receipts in excess of
3     $25,000,000 but not exceeding $50,000,000;
4         27.5% of annual adjusted gross receipts in excess of
5     $50,000,000 but not exceeding $75,000,000;
6         32.5% of annual adjusted gross receipts in excess of
7     $75,000,000 but not exceeding $100,000,000;
8         37.5% of annual adjusted gross receipts in excess of
9     $100,000,000 but not exceeding $150,000,000;
10         45% of annual adjusted gross receipts in excess of
11     $150,000,000 but not exceeding $200,000,000;
12         50% of annual adjusted gross receipts in excess of
13     $200,000,000.
14     (a-8) Riverboat gambling operations conducted by a
15 licensed manager on behalf of the State are not subject to the
16 tax imposed under this Section.
17     (a-10) The taxes imposed by this Section shall be paid by
18 the licensed owner to the Board not later than 3:00 o'clock
19 p.m. of the day after the day when the wagers were made.
20     (a-15) If the privilege tax imposed under subsection (a-3)
21 is no longer imposed pursuant to item (i) of the last paragraph
22 of subsection (a-3), then by June 15 of each year, each owners
23 licensee, other than an owners licensee that admitted 1,000,000
24 persons or fewer in calendar year 2004, must, in addition to
25 the payment of all amounts otherwise due under this Section,
26 pay to the Board a reconciliation payment in the amount, if

 

 

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1 any, by which the licensed owner's base amount exceeds the
2 amount of net privilege tax paid by the licensed owner to the
3 Board in the then current State fiscal year. A licensed owner's
4 net privilege tax obligation due for the balance of the State
5 fiscal year shall be reduced up to the total of the amount paid
6 by the licensed owner in its June 15 reconciliation payment.
7 The obligation imposed by this subsection (a-15) is binding on
8 any person, firm, corporation, or other entity that acquires an
9 ownership interest in any such owners license. The obligation
10 imposed under this subsection (a-15) terminates on the earliest
11 of: (i) July 1, 2007, (ii) the first day after the effective
12 date of this amendatory Act of the 94th General Assembly that
13 riverboat gambling operations are conducted pursuant to a
14 dormant license, (iii) the first day that riverboat gambling
15 operations are conducted under the authority of an owners
16 license that is in addition to the 10 owners licenses initially
17 authorized under this Act, or (iv) the first day that a
18 licensee under the Illinois Horse Racing Act of 1975 conducts
19 gaming operations with slot machines or other electronic gaming
20 devices. The Board must reduce the obligation imposed under
21 this subsection (a-15) by an amount the Board deems reasonable
22 for any of the following reasons: (A) an act or acts of God,
23 (B) an act of bioterrorism or terrorism or a bioterrorism or
24 terrorism threat that was investigated by a law enforcement
25 agency, or (C) a condition beyond the control of the owners
26 licensee that does not result from any act or omission by the

 

 

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

 

 

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1 94-839 are intended to restate and clarify the intent of Public
2 Act 94-673 with respect to the amount of the payments required
3 to be made under this subsection by an owners licensee to the
4 Board.
5     (b) Until January 1, 1998, 25% of the tax revenue deposited
6 in the State Gaming Fund under this Section shall be paid,
7 subject to appropriation by the General Assembly, to the unit
8 of local government which is designated as the home dock of the
9 riverboat. Beginning January 1, 1998, from the tax revenue
10 deposited in the State Gaming Fund under this Section, an
11 amount equal to 5% of adjusted gross receipts generated by a
12 riverboat shall be paid monthly, subject to appropriation by
13 the General Assembly, to the unit of local government that is
14 designated as the home dock of the riverboat. From the tax
15 revenue deposited in the State Gaming Fund pursuant to
16 riverboat gambling operations conducted by a licensed manager
17 on behalf of the State, an amount equal to 5% of adjusted gross
18 receipts generated pursuant to those riverboat gambling
19 operations shall be paid monthly, subject to appropriation by
20 the General Assembly, to the unit of local government that is
21 designated as the home dock of the riverboat upon which those
22 riverboat gambling operations are conducted.
23     (c) Appropriations, as approved by the General Assembly,
24 may be made from the State Gaming Fund to the Department of
25 Revenue and the Department of State Police for the
26 administration and enforcement of this Act and the Video Gaming

 

 

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1 Act, or to the Department of Human Services for the
2 administration of programs to treat problem gambling.
3     (c-5) (Blank). Before May 26, 2006 (the effective date of
4 Public Act 94-804) and beginning on the effective date of this
5 amendatory Act of the 95th General Assembly, unless any
6 organization licensee under the Illinois Horse Racing Act of
7 1975 begins to operate a slot machine or video game of chance
8 under the Illinois Horse Racing Act of 1975 or this Act, after
9 the payments required under subsections (b) and (c) have been
10 made, an amount equal to 15% of the adjusted gross receipts of
11 (1) an owners licensee that relocates pursuant to Section 11.2,
12 (2) an owners licensee conducting riverboat gambling
13 operations pursuant to an owners license that is initially
14 issued after June 25, 1999, or (3) the first riverboat gambling
15 operations conducted by a licensed manager on behalf of the
16 State under Section 7.3, whichever comes first, shall be paid
17 from the State Gaming Fund into the Horse Racing Equity Fund.
18     (c-10) (Blank). Each year the General Assembly shall
19 appropriate from the General Revenue Fund to the Education
20 Assistance Fund an amount equal to the amount paid into the
21 Horse Racing Equity Fund pursuant to subsection (c-5) in the
22 prior calendar year.
23     (c-15) After the payments required under subsections (b)
24 and , (c), and (c-5) have been made, an amount equal to 2% of
25 the adjusted gross receipts of (1) an owners licensee that
26 relocates pursuant to Section 11.2, (2) an owners licensee

 

 

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1 conducting riverboat gambling operations pursuant to an owners
2 license that is initially issued after June 25, 1999, or (3)
3 the first riverboat gambling operations conducted by a licensed
4 manager on behalf of the State under Section 7.3, whichever
5 comes first, shall be paid, subject to appropriation from the
6 General Assembly, from the State Gaming Fund to each home rule
7 county with a population of over 3,000,000 inhabitants for the
8 purpose of enhancing the county's criminal justice system.
9     (c-20) Each year the General Assembly shall appropriate
10 from the General Revenue Fund to the Education Assistance Fund
11 an amount equal to the amount paid to each home rule county
12 with a population of over 3,000,000 inhabitants pursuant to
13 subsection (c-15) in the prior calendar year.
14     (c-25) After the payments required under subsections (b),
15 (c), (c-5) and (c-15) have been made, an amount equal to 2% of
16 the adjusted gross receipts of (1) an owners licensee that
17 relocates pursuant to Section 11.2, (2) an owners licensee
18 conducting riverboat gambling operations pursuant to an owners
19 license that is initially issued after June 25, 1999, or (3)
20 the first riverboat gambling operations conducted by a licensed
21 manager on behalf of the State under Section 7.3, whichever
22 comes first, shall be paid from the State Gaming Fund to
23 Chicago State University.
24     (d) From time to time, the Board shall transfer the
25 remainder of the funds generated by this Act into the Education
26 Assistance Fund, created by Public Act 86-0018, of the State of

 

 

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1 Illinois.
2     (e) Nothing in this Act shall prohibit the unit of local
3 government designated as the home dock of the riverboat from
4 entering into agreements with other units of local government
5 in this State or in other states to share its portion of the
6 tax revenue.
7     (f) To the extent practicable, the Board shall administer
8 and collect the wagering taxes imposed by this Section in a
9 manner consistent with the provisions of Sections 4, 5, 5a, 5b,
10 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
11 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
12 Penalty and Interest Act.
13 (Source: P.A. 95-331, eff. 8-21-07; 95-1008, eff. 12-15-08;
14 96-37, eff. 7-13-09.)