Rep. Jay Hoffman

Filed: 3/24/2015

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 335

2    AMENDMENT NO. ______. Amend House Bill 335 as follows:
 
3on page 1, line 5, by replacing "Section 26" with "Sections 26,
426.8, 26.9, and 27"; and
 
5on page 43, below line 26, by inserting the following:
 
6    "(230 ILCS 5/26.8)
7    Sec. 26.8. Beginning on February 1, 2014 and until January
831, 2017, each wagering licensee may impose a surcharge of up
9to 0.5% on winning wagers and winnings from wagers. The
10surcharge shall be deducted from winnings prior to payout. All
11amounts collected from the imposition of this surcharge shall
12be evenly distributed to the organization licensee and the
13purse account of the organization licensee with which the
14licensee is affiliated. The amounts distributed under this
15Section shall be in addition to the amounts paid pursuant to

 

 

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1paragraph (10) of subsection (h) of Section 26, Section 26.3,
2Section 26.4, Section 26.5, and Section 26.7.
3(Source: P.A. 98-624, eff. 1-29-14.)
 
4    (230 ILCS 5/26.9)
5    Sec. 26.9. Beginning on February 1, 2014 until January 31,
62017, in addition to the surcharge imposed in Sections 26.3,
726.4, 26.5, 26.7, and 26.8 of this Act, each licensee shall
8impose a surcharge of 0.2% on winning wagers and winnings from
9wagers. The surcharge shall be deducted from winnings prior to
10payout. All amounts collected from the surcharges imposed under
11this Section shall be remitted to the Board. From amounts
12collected under this Section, the Board shall deposit an amount
13not to exceed $100,000 annually into the Quarter Horse Purse
14Fund and all remaining amounts into the Horse Racing Fund.
15(Source: P.A. 98-624, eff. 1-29-14.)
 
16    (230 ILCS 5/27)  (from Ch. 8, par. 37-27)
17    Sec. 27. (a) In addition to the organization license fee
18provided by this Act, until January 1, 2000, a graduated
19privilege tax is hereby imposed for conducting the pari-mutuel
20system of wagering permitted under this Act. Until January 1,
212000, except as provided in subsection (g) of Section 27 of
22this Act, all of the breakage of each racing day held by any
23licensee in the State shall be paid to the State. Until January
241, 2000, such daily graduated privilege tax shall be paid by

 

 

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1the licensee from the amount permitted to be retained under
2this Act. Until January 1, 2000, each day's graduated privilege
3tax, breakage, and Horse Racing Tax Allocation funds shall be
4remitted to the Department of Revenue within 48 hours after the
5close of the racing day upon which it is assessed or within
6such other time as the Board prescribes. The privilege tax
7hereby imposed, until January 1, 2000, shall be a flat tax at
8the rate of 2% of the daily pari-mutuel handle except as
9provided in Section 27.1.
10    In addition, every organization licensee, except as
11provided in Section 27.1 of this Act, which conducts multiple
12wagering shall pay, until January 1, 2000, as a privilege tax
13on multiple wagers an amount equal to 1.25% of all moneys
14wagered each day on such multiple wagers, plus an additional
15amount equal to 3.5% of the amount wagered each day on any
16other multiple wager which involves a single betting interest
17on 3 or more horses. The licensee shall remit the amount of
18such taxes to the Department of Revenue within 48 hours after
19the close of the racing day on which it is assessed or within
20such other time as the Board prescribes.
21    This subsection (a) shall be inoperative and of no force
22and effect on and after January 1, 2000.
23    (a-5) Beginning on January 1, 2000, a flat pari-mutuel tax
24at the rate of 1.5% of the daily pari-mutuel handle is imposed
25at all pari-mutuel wagering facilities and on advance deposit
26wagering from a location other than a wagering facility, except

 

 

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1as otherwise provided for in this subsection (a-5). In addition
2to the pari-mutuel tax imposed on advance deposit wagering
3pursuant to this subsection (a-5), beginning on August 24, 2012
4(the effective date of Public Act 97-1060) until February 1,
52017, an additional pari-mutuel tax at the rate of 0.25% shall
6be imposed on advance deposit wagering. Until August 25, 2012,
7the additional 0.25% pari-mutuel tax imposed on advance deposit
8wagering by Public Act 96-972 shall be deposited into the
9Quarter Horse Purse Fund, which shall be created as a
10non-appropriated trust fund administered by the Board for
11grants to thoroughbred organization licensees for payment of
12purses for quarter horse races conducted by the organization
13licensee. Beginning on August 26, 2012, the additional 0.25%
14pari-mutuel tax imposed on advance deposit wagering shall be
15deposited into the Standardbred Purse Fund, which shall be
16created as a non-appropriated trust fund administered by the
17Board, for grants to the standardbred organization licensees
18for payment of purses for standardbred horse races conducted by
19the organization licensee. Thoroughbred organization licensees
20may petition the Board to conduct quarter horse racing and
21receive purse grants from the Quarter Horse Purse Fund. The
22Board shall have complete discretion in distributing the
23Quarter Horse Purse Fund to the petitioning organization
24licensees. Beginning on July 26, 2010 (the effective date of
25Public Act 96-1287), a pari-mutuel tax at the rate of 0.75% of
26the daily pari-mutuel handle is imposed at a pari-mutuel

 

 

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1facility whose license is derived from a track located in a
2county that borders the Mississippi River and conducted live
3racing in the previous year. The pari-mutuel tax imposed by
4this subsection (a-5) shall be remitted to the Department of
5Revenue within 48 hours after the close of the racing day upon
6which it is assessed or within such other time as the Board
7prescribes.
8    (b) On or before December 31, 1999, in the event that any
9organization licensee conducts 2 separate programs of races on
10any day, each such program shall be considered a separate
11racing day for purposes of determining the daily handle and
12computing the privilege tax on such daily handle as provided in
13subsection (a) of this Section.
14    (c) Licensees shall at all times keep accurate books and
15records of all monies wagered on each day of a race meeting and
16of the taxes paid to the Department of Revenue under the
17provisions of this Section. The Board or its duly authorized
18representative or representatives shall at all reasonable
19times have access to such records for the purpose of examining
20and checking the same and ascertaining whether the proper
21amount of taxes is being paid as provided. The Board shall
22require verified reports and a statement of the total of all
23monies wagered daily at each wagering facility upon which the
24taxes are assessed and may prescribe forms upon which such
25reports and statement shall be made.
26    (d) Any licensee failing or refusing to pay the amount of

 

 

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1any tax due under this Section shall be guilty of a business
2offense and upon conviction shall be fined not more than $5,000
3in addition to the amount found due as tax under this Section.
4Each day's violation shall constitute a separate offense. All
5fines paid into Court by a licensee hereunder shall be
6transmitted and paid over by the Clerk of the Court to the
7Board.
8    (e) No other license fee, privilege tax, excise tax, or
9racing fee, except as provided in this Act, shall be assessed
10or collected from any such licensee by the State.
11    (f) No other license fee, privilege tax, excise tax or
12racing fee shall be assessed or collected from any such
13licensee by units of local government except as provided in
14paragraph 10.1 of subsection (h) and subsection (f) of Section
1526 of this Act. However, any municipality that has a Board
16licensed horse race meeting at a race track wholly within its
17corporate boundaries or a township that has a Board licensed
18horse race meeting at a race track wholly within the
19unincorporated area of the township may charge a local
20amusement tax not to exceed 10¢ per admission to such horse
21race meeting by the enactment of an ordinance. However, any
22municipality or county that has a Board licensed inter-track
23wagering location facility wholly within its corporate
24boundaries may each impose an admission fee not to exceed $1.00
25per admission to such inter-track wagering location facility,
26so that a total of not more than $2.00 per admission may be

 

 

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1imposed. Except as provided in subparagraph (g) of Section 27
2of this Act, the inter-track wagering location licensee shall
3collect any and all such fees and within 48 hours remit the
4fees to the Board, which shall, pursuant to rule, cause the
5fees to be distributed to the county or municipality.
6    (g) Notwithstanding any provision in this Act to the
7contrary, if in any calendar year the total taxes and fees
8required to be collected from licensees and distributed under
9this Act to all State and local governmental authorities
10exceeds the amount of such taxes and fees distributed to each
11State and local governmental authority to which each State and
12local governmental authority was entitled under this Act for
13calendar year 1994, then the first $11 million of that excess
14amount shall be allocated at the earliest possible date for
15distribution as purse money for the succeeding calendar year.
16Upon reaching the 1994 level, and until the excess amount of
17taxes and fees exceeds $11 million, the Board shall direct all
18licensees to cease paying the subject taxes and fees and the
19Board shall direct all licensees to allocate any such excess
20amount for purses as follows:
21        (i) the excess amount shall be initially divided
22    between thoroughbred and standardbred purses based on the
23    thoroughbred's and standardbred's respective percentages
24    of total Illinois live wagering in calendar year 1994;
25        (ii) each thoroughbred and standardbred organization
26    licensee issued an organization licensee in that

 

 

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1    succeeding allocation year shall be allocated an amount
2    equal to the product of its percentage of total Illinois
3    live thoroughbred or standardbred wagering in calendar
4    year 1994 (the total to be determined based on the sum of
5    1994 on-track wagering for all organization licensees
6    issued organization licenses in both the allocation year
7    and the preceding year) multiplied by the total amount
8    allocated for standardbred or thoroughbred purses,
9    provided that the first $1,500,000 of the amount allocated
10    to standardbred purses under item (i) shall be allocated to
11    the Department of Agriculture to be expended with the
12    assistance and advice of the Illinois Standardbred
13    Breeders Funds Advisory Board for the purposes listed in
14    subsection (g) of Section 31 of this Act, before the amount
15    allocated to standardbred purses under item (i) is
16    allocated to standardbred organization licensees in the
17    succeeding allocation year.
18    To the extent the excess amount of taxes and fees to be
19collected and distributed to State and local governmental
20authorities exceeds $11 million, that excess amount shall be
21collected and distributed to State and local authorities as
22provided for under this Act.
23(Source: P.A. 97-1060, eff. 8-24-12; 98-18, eff. 6-7-13;
2498-624, eff. 1-29-14.)".