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Full Text of HB0002  102nd General Assembly

HB0002 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0002

 

Introduced 1/14/2021, by Rep. Thaddeus Jones

 

SYNOPSIS AS INTRODUCED:
 
230 ILCS 5/19.5
230 ILCS 10/7  from Ch. 120, par. 2407
230 ILCS 10/13  from Ch. 120, par. 2413
735 ILCS 30/25-5-80 new

    Amends the Illinois Horse Racing Act of 1975. Includes the Village of Crete among the municipalities in Cook County or Will County in which a standardbred racetrack may be located. Removes provisions restricting the racetrack from being located within 35 miles of another organization license. Amends the Illinois Gambling Act. Includes the Village of Crete among the municipalities in Cook County or Will County in which a casino may be located. Amends the Eminent Domain Act. Provides that quick-take proceedings may be used for a period of no more than 24 months after the effective date by the Village of Crete for the nullification of any restriction of record on private real property by means of a recorded deed or other recorded instruments that in any way prohibits, restrains, or has any impact whatsoever on private real property for the purpose of applying for an organization license under the Illinois Horse Racing Act of 1975 or an owners license under the Illinois Gambling Act. Makes conforming changes. Effective immediately.


LRB102 02695 SMS 12698 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB0002LRB102 02695 SMS 12698 b

1    AN ACT concerning gaming.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Horse Racing Act of 1975 is
5amended by changing Section 19.5 as follows:
 
6    (230 ILCS 5/19.5)
7    Sec. 19.5. Standardbred racetrack in Cook County or Will
8County. Notwithstanding anything in this Act to the contrary,
9in addition to organization licenses issued by the Board on
10the effective date of this amendatory Act of the 101st General
11Assembly, the Board shall issue an organization license
12limited to standardbred racing to a racetrack located in one
13of the following townships or villages of Cook County or Will
14County: Bloom, Bremen, Calumet, Crete, Orland, Rich, Thornton,
15or Worth. This additional organization license shall not be
16issued within a 35-mile radius of another organization license
17issued by the Board on the effective date of this amendatory
18Act of the 101st General Assembly, unless the person having
19operating control of such racetrack has given written consent
20to the organization licensee applicant, which consent must be
21filed with the Board at or prior to the time application is
22made. The organization license shall be granted upon
23application, and the licensee shall have all of the current

 

 

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1and future rights of existing Illinois racetracks, including,
2but not limited to, the ability to obtain an inter-track
3wagering license, the ability to obtain inter-track wagering
4location licenses, the ability to obtain an organization
5gaming license pursuant to the Illinois Gambling Act with
61,200 gaming positions, and the ability to offer Internet
7wagering on horse racing.
8(Source: P.A. 101-31, eff. 6-28-19.)
 
9    Section 10. The Illinois Gambling Act is amended by
10changing Sections 7 and 13 as follows:
 
11    (230 ILCS 10/7)  (from Ch. 120, par. 2407)
12    Sec. 7. Owners licenses.
13    (a) The Board shall issue owners licenses to persons or
14entities that apply for such licenses upon payment to the
15Board of the non-refundable license fee as provided in
16subsection (e) or (e-5) and upon a determination by the Board
17that the applicant is eligible for an owners license pursuant
18to this Act and the rules of the Board. From December 15, 2008
19(the effective date of Public Act 95-1008) this amendatory Act
20of the 95th General Assembly until (i) 3 years after December
2115, 2008 (the effective date of Public Act 95-1008) this
22amendatory Act of the 95th General Assembly, (ii) the date any
23organization licensee begins to operate a slot machine or
24video game of chance under the Illinois Horse Racing Act of

 

 

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11975 or this Act, (iii) the date that payments begin under
2subsection (c-5) of Section 13 of this Act, (iv) the wagering
3tax imposed under Section 13 of this Act is increased by law to
4reflect a tax rate that is at least as stringent or more
5stringent than the tax rate contained in subsection (a-3) of
6Section 13, or (v) when an owners licensee holding a license
7issued pursuant to Section 7.1 of this Act begins conducting
8gaming, whichever occurs first, as a condition of licensure
9and as an alternative source of payment for those funds
10payable under subsection (c-5) of Section 13 of this Act, any
11owners licensee that holds or receives its owners license on
12or after May 26, 2006 (the effective date of Public Act 94-804)
13this amendatory Act of the 94th General Assembly, other than
14an owners licensee operating a riverboat with adjusted gross
15receipts in calendar year 2004 of less than $200,000,000, must
16pay into the Horse Racing Equity Trust Fund, in addition to any
17other payments required under this Act, an amount equal to 3%
18of the adjusted gross receipts received by the owners
19licensee. The payments required under this Section shall be
20made by the owners licensee to the State Treasurer no later
21than 3:00 o'clock p.m. of the day after the day when the
22adjusted gross receipts were received by the owners licensee.
23A person or entity is ineligible to receive an owners license
24if:
25        (1) the person has been convicted of a felony under
26    the laws of this State, any other state, or the United

 

 

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1    States;
2        (2) the person has been convicted of any violation of
3    Article 28 of the Criminal Code of 1961 or the Criminal
4    Code of 2012, or substantially similar laws of any other
5    jurisdiction;
6        (3) the person has submitted an application for a
7    license under this Act which contains false information;
8        (4) the person is a member of the Board;
9        (5) a person defined in (1), (2), (3), or (4) is an
10    officer, director, or managerial employee of the entity;
11        (6) the entity employs a person defined in (1), (2),
12    (3), or (4) who participates in the management or
13    operation of gambling operations authorized under this
14    Act;
15        (7) (blank); or
16        (8) a license of the person or entity issued under
17    this Act, or a license to own or operate gambling
18    facilities in any other jurisdiction, has been revoked.
19    The Board is expressly prohibited from making changes to
20the requirement that licensees make payment into the Horse
21Racing Equity Trust Fund without the express authority of the
22Illinois General Assembly and making any other rule to
23implement or interpret Public Act 95-1008 this amendatory Act
24of the 95th General Assembly. For the purposes of this
25paragraph, "rules" is given the meaning given to that term in
26Section 1-70 of the Illinois Administrative Procedure Act.

 

 

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1    (b) In determining whether to grant an owners license to
2an applicant, the Board shall consider:
3        (1) the character, reputation, experience, and
4    financial integrity of the applicants and of any other or
5    separate person that either:
6            (A) controls, directly or indirectly, such
7        applicant; , or
8            (B) is controlled, directly or indirectly, by such
9        applicant or by a person which controls, directly or
10        indirectly, such applicant;
11        (2) the facilities or proposed facilities for the
12    conduct of gambling;
13        (3) the highest prospective total revenue to be
14    derived by the State from the conduct of gambling;
15        (4) the extent to which the ownership of the applicant
16    reflects the diversity of the State by including minority
17    persons, women, and persons with a disability and the good
18    faith affirmative action plan of each applicant to
19    recruit, train and upgrade minority persons, women, and
20    persons with a disability in all employment
21    classifications; the Board shall further consider granting
22    an owners license and giving preference to an applicant
23    under this Section to applicants in which minority persons
24    and women hold ownership interest of at least 16% and 4%,
25    respectively; .
26        (4.5) the extent to which the ownership of the

 

 

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1    applicant includes veterans of service in the armed forces
2    of the United States, and the good faith affirmative
3    action plan of each applicant to recruit, train, and
4    upgrade veterans of service in the armed forces of the
5    United States in all employment classifications;
6        (5) the financial ability of the applicant to purchase
7    and maintain adequate liability and casualty insurance;
8        (6) whether the applicant has adequate capitalization
9    to provide and maintain, for the duration of a license, a
10    riverboat or casino;
11        (7) the extent to which the applicant exceeds or meets
12    other standards for the issuance of an owners license
13    which the Board may adopt by rule;
14        (8) the amount of the applicant's license bid;
15        (9) the extent to which the applicant or the proposed
16    host municipality plans to enter into revenue sharing
17    agreements with communities other than the host
18    municipality; and
19        (10) the extent to which the ownership of an applicant
20    includes the most qualified number of minority persons,
21    women, and persons with a disability.
22    (c) Each owners license shall specify the place where the
23casino shall operate or the riverboat shall operate and dock.
24    (d) Each applicant shall submit with his or her
25application, on forms provided by the Board, 2 sets of his or
26her fingerprints.

 

 

HB0002- 7 -LRB102 02695 SMS 12698 b

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

 

 

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1River in Will County. The Board may issue 4 additional
2licenses to become effective not earlier than March 1, 1992.
3In determining the water upon which riverboats will operate,
4the Board shall consider the economic benefit which riverboat
5gambling confers on the State, and shall seek to assure that
6all regions of the State share in the economic benefits of
7riverboat gambling.
8    In granting all licenses, the Board may give favorable
9consideration to economically depressed areas of the State, to
10applicants presenting plans which provide for significant
11economic development over a large geographic area, and to
12applicants who currently operate non-gambling riverboats in
13Illinois. The Board shall review all applications for owners
14licenses, and shall inform each applicant of the Board's
15decision. The Board may grant an owners license to an
16applicant that has not submitted the highest license bid, but
17if it does not select the highest bidder, the Board shall issue
18a written decision explaining why another applicant was
19selected and identifying the factors set forth in this Section
20that favored the winning bidder. The fee for issuance or
21renewal of a license pursuant to this subsection (e) shall be
22$250,000.
23    (e-5) In addition to licenses authorized under subsection
24(e) of this Section:
25        (1) the Board may issue one owners license authorizing
26    the conduct of casino gambling in the City of Chicago;

 

 

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1        (2) the Board may issue one owners license authorizing
2    the conduct of riverboat gambling in the City of Danville;
3        (3) the Board may issue one owners license authorizing
4    the conduct of riverboat gambling in the City of Waukegan;
5        (4) the Board may issue one owners license authorizing
6    the conduct of riverboat gambling in the City of Rockford;
7        (5) the Board may issue one owners license authorizing
8    the conduct of riverboat gambling in a municipality that
9    is wholly or partially located in one of the following
10    townships or villages of Cook County or Will County:
11    Bloom, Bremen, Calumet, Crete, Rich, Thornton, or Worth
12    Township; and
13        (6) the Board may issue one owners license authorizing
14    the conduct of riverboat gambling in the unincorporated
15    area of Williamson County adjacent to the Big Muddy River.
16    Except for the license authorized under paragraph (1),
17each application for a license pursuant to this subsection
18(e-5) shall be submitted to the Board no later than 120 days
19after June 28, 2019 (the effective date of Public Act 101-31).
20All applications for a license under this subsection (e-5)
21shall include the nonrefundable application fee and the
22nonrefundable background investigation fee as provided in
23subsection (d) of Section 6 of this Act. In the event that an
24applicant submits an application for a license pursuant to
25this subsection (e-5) prior to June 28, 2019 (the effective
26date of Public Act 101-31), such applicant shall submit the

 

 

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1nonrefundable application fee and background investigation fee
2as provided in subsection (d) of Section 6 of this Act no later
3than 6 months after June 28, 2019 (the effective date of Public
4Act 101-31).
5    The Board shall consider issuing a license pursuant to
6paragraphs (1) through (6) of this subsection only after the
7corporate authority of the municipality or the county board of
8the county in which the riverboat or casino shall be located
9has certified to the Board the following:
10        (i) that the applicant has negotiated with the
11    corporate authority or county board in good faith;
12        (ii) that the applicant and the corporate authority or
13    county board have mutually agreed on the permanent
14    location of the riverboat or casino;
15        (iii) that the applicant and the corporate authority
16    or county board have mutually agreed on the temporary
17    location of the riverboat or casino;
18        (iv) that the applicant and the corporate authority or
19    the county board have mutually agreed on the percentage of
20    revenues that will be shared with the municipality or
21    county, if any;
22        (v) that the applicant and the corporate authority or
23    county board have mutually agreed on any zoning,
24    licensing, public health, or other issues that are within
25    the jurisdiction of the municipality or county;
26        (vi) that the corporate authority or county board has

 

 

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1    passed a resolution or ordinance in support of the
2    riverboat or casino in the municipality or county;
3        (vii) the applicant for a license under paragraph (1)
4    has made a public presentation concerning its casino
5    proposal; and
6        (viii) the applicant for a license under paragraph (1)
7    has prepared a summary of its casino proposal and such
8    summary has been posted on a public website of the
9    municipality or the county.
10    At least 7 days before the corporate authority of a
11municipality or county board of the county submits a
12certification to the Board concerning items (i) through (viii)
13of this subsection, it shall hold a public hearing to discuss
14items (i) through (viii), as well as any other details
15concerning the proposed riverboat or casino in the
16municipality or county. The corporate authority or county
17board must subsequently memorialize the details concerning the
18proposed riverboat or casino in a resolution that must be
19adopted by a majority of the corporate authority or county
20board before any certification is sent to the Board. The Board
21shall not alter, amend, change, or otherwise interfere with
22any agreement between the applicant and the corporate
23authority of the municipality or county board of the county
24regarding the location of any temporary or permanent facility.
25    In addition, within 10 days after June 28, 2019 (the
26effective date of Public Act 101-31), the Board, with consent

 

 

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1and at the expense of the City of Chicago, shall select and
2retain the services of a nationally recognized casino gaming
3feasibility consultant. Within 45 days after June 28, 2019
4(the effective date of Public Act 101-31), the consultant
5shall prepare and deliver to the Board a study concerning the
6feasibility of, and the ability to finance, a casino in the
7City of Chicago. The feasibility study shall be delivered to
8the Mayor of the City of Chicago, the Governor, the President
9of the Senate, and the Speaker of the House of
10Representatives. Ninety days after receipt of the feasibility
11study, the Board shall make a determination, based on the
12results of the feasibility study, whether to recommend to the
13General Assembly that the terms of the license under paragraph
14(1) of this subsection (e-5) should be modified. The Board may
15begin accepting applications for the owners license under
16paragraph (1) of this subsection (e-5) upon the determination
17to issue such an owners license.
18    In addition, prior to the Board issuing the owners license
19authorized under paragraph (4) of subsection (e-5), an impact
20study shall be completed to determine what location in the
21city will provide the greater impact to the region, including
22the creation of jobs and the generation of tax revenue.
23    (e-10) The licenses authorized under subsection (e-5) of
24this Section shall be issued within 12 months after the date
25the license application is submitted. If the Board does not
26issue the licenses within that time period, then the Board

 

 

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1shall give a written explanation to the applicant as to why it
2has not reached a determination and when it reasonably expects
3to make a determination. The fee for the issuance or renewal of
4a license issued pursuant to this subsection (e-10) shall be
5$250,000. Additionally, a licensee located outside of Cook
6County shall pay a minimum initial fee of $17,500 per gaming
7position, and a licensee located in Cook County shall pay a
8minimum initial fee of $30,000 per gaming position. The
9initial fees payable under this subsection (e-10) shall be
10deposited into the Rebuild Illinois Projects Fund. If at any
11point after June 1, 2020 there are no pending applications for
12a license under subsection (e-5) and not all licenses
13authorized under subsection (e-5) have been issued, then the
14Board shall reopen the license application process for those
15licenses authorized under subsection (e-5) that have not been
16issued. The Board shall follow the licensing process provided
17in subsection (e-5) with all time frames tied to the last date
18of a final order issued by the Board under subsection (e-5)
19rather than the effective date of the amendatory Act.
20    (e-15) Each licensee of a license authorized under
21subsection (e-5) of this Section shall make a reconciliation
22payment 3 years after the date the licensee begins operating
23in an amount equal to 75% of the adjusted gross receipts for
24the most lucrative 12-month period of operations, minus an
25amount equal to the initial payment per gaming position paid
26by the specific licensee. Each licensee shall pay a

 

 

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1$15,000,000 reconciliation fee upon issuance of an owners
2license. If this calculation results in a negative amount,
3then the licensee is not entitled to any reimbursement of fees
4previously paid. This reconciliation payment may be made in
5installments over a period of no more than 6 years.
6    All payments by licensees under this subsection (e-15)
7shall be deposited into the Rebuild Illinois Projects Fund.
8    (e-20) In addition to any other revocation powers granted
9to the Board under this Act, the Board may revoke the owners
10license of a licensee which fails to begin conducting gambling
11within 15 months of receipt of the Board's approval of the
12application if the Board determines that license revocation is
13in the best interests of the State.
14    (f) The first 10 owners licenses issued under this Act
15shall permit the holder to own up to 2 riverboats and equipment
16thereon for a period of 3 years after the effective date of the
17license. Holders of the first 10 owners licenses must pay the
18annual license fee for each of the 3 years during which they
19are authorized to own riverboats.
20    (g) Upon the termination, expiration, or revocation of
21each of the first 10 licenses, which shall be issued for a
223-year period, all licenses are renewable annually upon
23payment of the fee and a determination by the Board that the
24licensee continues to meet all of the requirements of this Act
25and the Board's rules. However, for licenses renewed on or
26after May 1, 1998, renewal shall be for a period of 4 years,

 

 

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1unless the Board sets a shorter period.
2    (h) An owners license, except for an owners license issued
3under subsection (e-5) of this Section, shall entitle the
4licensee to own up to 2 riverboats.
5    An owners licensee of a casino or riverboat that is
6located in the City of Chicago pursuant to paragraph (1) of
7subsection (e-5) of this Section shall limit the number of
8gaming positions to 4,000 for such owner. An owners licensee
9authorized under subsection (e) or paragraph (2), (3), (4), or
10(5) of subsection (e-5) of this Section shall limit the number
11of gaming positions to 2,000 for any such owners license. An
12owners licensee authorized under paragraph (6) of subsection
13(e-5) of this Section shall limit the number of gaming
14positions to 1,200 for such owner. The initial fee for each
15gaming position obtained on or after June 28, 2019 (the
16effective date of Public Act 101-31) shall be a minimum of
17$17,500 for licensees not located in Cook County and a minimum
18of $30,000 for licensees located in Cook County, in addition
19to the reconciliation payment, as set forth in subsection
20(e-15) of this Section. The fees under this subsection (h)
21shall be deposited into the Rebuild Illinois Projects Fund.
22The fees under this subsection (h) that are paid by an owners
23licensee authorized under subsection (e) shall be paid by July
241, 2021.
25    Each owners licensee under subsection (e) of this Section
26shall reserve its gaming positions within 30 days after June

 

 

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128, 2019 (the effective date of Public Act 101-31). The Board
2may grant an extension to this 30-day period, provided that
3the owners licensee submits a written request and explanation
4as to why it is unable to reserve its positions within the
530-day period.
6    Each owners licensee under subsection (e-5) of this
7Section shall reserve its gaming positions within 30 days
8after issuance of its owners license. The Board may grant an
9extension to this 30-day period, provided that the owners
10licensee submits a written request and explanation as to why
11it is unable to reserve its positions within the 30-day
12period.
13    A licensee may operate both of its riverboats
14concurrently, provided that the total number of gaming
15positions on both riverboats does not exceed the limit
16established pursuant to this subsection. Riverboats licensed
17to operate on the Mississippi River and the Illinois River
18south of Marshall County shall have an authorized capacity of
19at least 500 persons. Any other riverboat licensed under this
20Act shall have an authorized capacity of at least 400 persons.
21    (h-5) An owners licensee who conducted gambling operations
22prior to January 1, 2012 and obtains positions pursuant to
23Public Act 101-31 shall make a reconciliation payment 3 years
24after any additional gaming positions begin operating in an
25amount equal to 75% of the owners licensee's average gross
26receipts for the most lucrative 12-month period of operations

 

 

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1minus an amount equal to the initial fee that the owners
2licensee paid per additional gaming position. For purposes of
3this subsection (h-5), "average gross receipts" means (i) the
4increase in adjusted gross receipts for the most lucrative
512-month period of operations over the adjusted gross receipts
6for 2019, multiplied by (ii) the percentage derived by
7dividing the number of additional gaming positions that an
8owners licensee had obtained by the total number of gaming
9positions operated by the owners licensee. If this calculation
10results in a negative amount, then the owners licensee is not
11entitled to any reimbursement of fees previously paid. This
12reconciliation payment may be made in installments over a
13period of no more than 6 years. These reconciliation payments
14shall be deposited into the Rebuild Illinois Projects Fund.
15    (i) A licensed owner is authorized to apply to the Board
16for and, if approved therefor, to receive all licenses from
17the Board necessary for the operation of a riverboat or
18casino, including a liquor license, a license to prepare and
19serve food for human consumption, and other necessary
20licenses. All use, occupation, and excise taxes which apply to
21the sale of food and beverages in this State and all taxes
22imposed on the sale or use of tangible personal property apply
23to such sales aboard the riverboat or in the casino.
24    (j) The Board may issue or re-issue a license authorizing
25a riverboat to dock in a municipality or approve a relocation
26under Section 11.2 only if, prior to the issuance or

 

 

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1re-issuance of the license or approval, the governing body of
2the municipality in which the riverboat will dock has by a
3majority vote approved the docking of riverboats in the
4municipality. The Board may issue or re-issue a license
5authorizing a riverboat to dock in areas of a county outside
6any municipality or approve a relocation under Section 11.2
7only if, prior to the issuance or re-issuance of the license or
8approval, the governing body of the county has by a majority
9vote approved of the docking of riverboats within such areas.
10    (k) An owners licensee may conduct land-based gambling
11operations upon approval by the Board and payment of a fee of
12$250,000, which shall be deposited into the State Gaming Fund.
13    (l) An owners licensee may conduct gaming at a temporary
14facility pending the construction of a permanent facility or
15the remodeling or relocation of an existing facility to
16accommodate gaming participants for up to 24 months after the
17temporary facility begins to conduct gaming. Upon request by
18an owners licensee and upon a showing of good cause by the
19owners licensee, the Board shall extend the period during
20which the licensee may conduct gaming at a temporary facility
21by up to 12 months. The Board shall make rules concerning the
22conduct of gaming from temporary facilities.
23(Source: P.A. 100-391, eff. 8-25-17; 100-1152, eff. 12-14-18;
24101-31, eff. 6-28-19; 101-648, eff. 6-30-20; revised 8-19-20.)
 
25    (230 ILCS 10/13)  (from Ch. 120, par. 2413)

 

 

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1    Sec. 13. Wagering tax; rate; distribution.
2    (a) Until January 1, 1998, a tax is imposed on the adjusted
3gross receipts received from gambling games authorized under
4this Act at the rate of 20%.
5    (a-1) From January 1, 1998 until July 1, 2002, a privilege
6tax is imposed on persons engaged in the business of
7conducting riverboat gambling operations, based on the
8adjusted gross receipts received by a licensed owner from
9gambling games authorized under this Act at the following
10rates:
11        15% of annual adjusted gross receipts up to and
12    including $25,000,000;
13        20% of annual adjusted gross receipts in excess of
14    $25,000,000 but not exceeding $50,000,000;
15        25% of annual adjusted gross receipts in excess of
16    $50,000,000 but not exceeding $75,000,000;
17        30% of annual adjusted gross receipts in excess of
18    $75,000,000 but not exceeding $100,000,000;
19        35% of annual adjusted gross receipts in excess of
20    $100,000,000.
21    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
22is imposed on persons engaged in the business of conducting
23riverboat gambling operations, other than licensed managers
24conducting riverboat gambling operations on behalf of the
25State, based on the adjusted gross receipts received by a
26licensed owner from gambling games authorized under this Act

 

 

HB0002- 20 -LRB102 02695 SMS 12698 b

1at the following rates:
2        15% of annual adjusted gross receipts up to and
3    including $25,000,000;
4        22.5% of annual adjusted gross receipts in excess of
5    $25,000,000 but not exceeding $50,000,000;
6        27.5% of annual adjusted gross receipts in excess of
7    $50,000,000 but not exceeding $75,000,000;
8        32.5% of annual adjusted gross receipts in excess of
9    $75,000,000 but not exceeding $100,000,000;
10        37.5% of annual adjusted gross receipts in excess of
11    $100,000,000 but not exceeding $150,000,000;
12        45% of annual adjusted gross receipts in excess of
13    $150,000,000 but not exceeding $200,000,000;
14        50% of annual adjusted gross receipts in excess of
15    $200,000,000.
16    (a-3) Beginning July 1, 2003, a privilege tax is imposed
17on persons engaged in the business of conducting riverboat
18gambling operations, other than licensed managers conducting
19riverboat gambling operations on behalf of the State, based on
20the adjusted gross receipts received by a licensed owner from
21gambling games authorized under this Act at the following
22rates:
23        15% of annual adjusted gross receipts up to and
24    including $25,000,000;
25        27.5% of annual adjusted gross receipts in excess of
26    $25,000,000 but not exceeding $37,500,000;

 

 

HB0002- 21 -LRB102 02695 SMS 12698 b

1        32.5% of annual adjusted gross receipts in excess of
2    $37,500,000 but not exceeding $50,000,000;
3        37.5% of annual adjusted gross receipts in excess of
4    $50,000,000 but not exceeding $75,000,000;
5        45% of annual adjusted gross receipts in excess of
6    $75,000,000 but not exceeding $100,000,000;
7        50% of annual adjusted gross receipts in excess of
8    $100,000,000 but not exceeding $250,000,000;
9        70% of annual adjusted gross receipts in excess of
10    $250,000,000.
11    An amount equal to the amount of wagering taxes collected
12under this subsection (a-3) that are in addition to the amount
13of wagering taxes that would have been collected if the
14wagering tax rates under subsection (a-2) were in effect shall
15be paid into the Common School Fund.
16    The privilege tax imposed under this subsection (a-3)
17shall no longer be imposed beginning on the earlier of (i) July
181, 2005; (ii) the first date after June 20, 2003 that riverboat
19gambling operations are conducted pursuant to a dormant
20license; or (iii) the first day that riverboat gambling
21operations are conducted under the authority of an owners
22license that is in addition to the 10 owners licenses
23initially authorized under this Act. For the purposes of this
24subsection (a-3), the term "dormant license" means an owners
25license that is authorized by this Act under which no
26riverboat gambling operations are being conducted on June 20,

 

 

HB0002- 22 -LRB102 02695 SMS 12698 b

12003.
2    (a-4) Beginning on the first day on which the tax imposed
3under subsection (a-3) is no longer imposed and ending upon
4the imposition of the privilege tax under subsection (a-5) of
5this Section, a privilege tax is imposed on persons engaged in
6the business of conducting gambling operations, other than
7licensed managers conducting riverboat gambling operations on
8behalf of the State, based on the adjusted gross receipts
9received by a licensed owner from gambling games authorized
10under this Act at the following rates:
11        15% of annual adjusted gross receipts up to and
12    including $25,000,000;
13        22.5% of annual adjusted gross receipts in excess of
14    $25,000,000 but not exceeding $50,000,000;
15        27.5% of annual adjusted gross receipts in excess of
16    $50,000,000 but not exceeding $75,000,000;
17        32.5% of annual adjusted gross receipts in excess of
18    $75,000,000 but not exceeding $100,000,000;
19        37.5% of annual adjusted gross receipts in excess of
20    $100,000,000 but not exceeding $150,000,000;
21        45% of annual adjusted gross receipts in excess of
22    $150,000,000 but not exceeding $200,000,000;
23        50% of annual adjusted gross receipts in excess of
24    $200,000,000.
25    For the imposition of the privilege tax in this subsection
26(a-4), amounts paid pursuant to item (1) of subsection (b) of

 

 

HB0002- 23 -LRB102 02695 SMS 12698 b

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

 

 

HB0002- 24 -LRB102 02695 SMS 12698 b

1    $200,000,000.
2    The privilege tax for table games shall be at the
3following rates:
4        15% of annual adjusted gross receipts up to and
5    including $25,000,000;
6        20% of annual adjusted gross receipts in excess of
7    $25,000,000.
8    For the imposition of the privilege tax in this subsection
9(a-5), amounts paid pursuant to item (1) of subsection (b) of
10Section 56 of the Illinois Horse Racing Act of 1975 shall not
11be included in the determination of adjusted gross receipts.
12    (2) Beginning on the first day that an owners licensee
13under paragraph (1) of subsection (e-5) of Section 7 conducts
14gambling operations, either in a temporary facility or a
15permanent facility, a privilege tax is imposed on persons
16engaged in the business of conducting gambling operations
17under paragraph (1) of subsection (e-5) of Section 7, other
18than licensed managers conducting riverboat gambling
19operations on behalf of the State, based on the adjusted gross
20receipts received by such licensee from the gambling games
21authorized under this Act. The privilege tax for all gambling
22games other than table games, including, but not limited to,
23slot machines, video game of chance gambling, and electronic
24gambling games shall be at the following rates:
25        12% of annual adjusted gross receipts up to and
26    including $25,000,000 to the State and 10.5% of annual

 

 

HB0002- 25 -LRB102 02695 SMS 12698 b

1    adjusted gross receipts up to and including $25,000,000 to
2    the City of Chicago;
3        16% of annual adjusted gross receipts in excess of
4    $25,000,000 but not exceeding $50,000,000 to the State and
5    14% of annual adjusted gross receipts in excess of
6    $25,000,000 but not exceeding $50,000,000 to the City of
7    Chicago;
8        20.1% of annual adjusted gross receipts in excess of
9    $50,000,000 but not exceeding $75,000,000 to the State and
10    17.4% of annual adjusted gross receipts in excess of
11    $50,000,000 but not exceeding $75,000,000 to the City of
12    Chicago;
13        21.4% of annual adjusted gross receipts in excess of
14    $75,000,000 but not exceeding $100,000,000 to the State
15    and 18.6% of annual adjusted gross receipts in excess of
16    $75,000,000 but not exceeding $100,000,000 to the City of
17    Chicago;
18        22.7% of annual adjusted gross receipts in excess of
19    $100,000,000 but not exceeding $150,000,000 to the State
20    and 19.8% of annual adjusted gross receipts in excess of
21    $100,000,000 but not exceeding $150,000,000 to the City of
22    Chicago;
23        24.1% of annual adjusted gross receipts in excess of
24    $150,000,000 but not exceeding $225,000,000 to the State
25    and 20.9% of annual adjusted gross receipts in excess of
26    $150,000,000 but not exceeding $225,000,000 to the City of

 

 

HB0002- 26 -LRB102 02695 SMS 12698 b

1    Chicago;
2        26.8% of annual adjusted gross receipts in excess of
3    $225,000,000 but not exceeding $1,000,000,000 to the State
4    and 23.2% of annual adjusted gross receipts in excess of
5    $225,000,000 but not exceeding $1,000,000,000 to the City
6    of Chicago;
7        40% of annual adjusted gross receipts in excess of
8    $1,000,000,000 to the State and 34.7% of annual gross
9    receipts in excess of $1,000,000,000 to the City of
10    Chicago.
11    The privilege tax for table games shall be at the
12following rates:
13        8.1% of annual adjusted gross receipts up to and
14    including $25,000,000 to the State and 6.9% of annual
15    adjusted gross receipts up to and including $25,000,000 to
16    the City of Chicago;
17        10.7% of annual adjusted gross receipts in excess of
18    $25,000,000 but not exceeding $75,000,000 to the State and
19    9.3% of annual adjusted gross receipts in excess of
20    $25,000,000 but not exceeding $75,000,000 to the City of
21    Chicago;
22        11.2% of annual adjusted gross receipts in excess of
23    $75,000,000 but not exceeding $175,000,000 to the State
24    and 9.8% of annual adjusted gross receipts in excess of
25    $75,000,000 but not exceeding $175,000,000 to the City of
26    Chicago;

 

 

HB0002- 27 -LRB102 02695 SMS 12698 b

1        13.5% of annual adjusted gross receipts in excess of
2    $175,000,000 but not exceeding $225,000,000 to the State
3    and 11.5% of annual adjusted gross receipts in excess of
4    $175,000,000 but not exceeding $225,000,000 to the City of
5    Chicago;
6        15.1% of annual adjusted gross receipts in excess of
7    $225,000,000 but not exceeding $275,000,000 to the State
8    and 12.9% of annual adjusted gross receipts in excess of
9    $225,000,000 but not exceeding $275,000,000 to the City of
10    Chicago;
11        16.2% of annual adjusted gross receipts in excess of
12    $275,000,000 but not exceeding $375,000,000 to the State
13    and 13.8% of annual adjusted gross receipts in excess of
14    $275,000,000 but not exceeding $375,000,000 to the City of
15    Chicago;
16        18.9% of annual adjusted gross receipts in excess of
17    $375,000,000 to the State and 16.1% of annual gross
18    receipts in excess of $375,000,000 to the City of Chicago.
19    For the imposition of the privilege tax in this subsection
20(a-5), amounts paid pursuant to item (1) of subsection (b) of
21Section 56 of the Illinois Horse Racing Act of 1975 shall not
22be included in the determination of adjusted gross receipts.
23    Notwithstanding the provisions of this subsection (a-5),
24for the first 10 years that the privilege tax is imposed under
25this subsection (a-5), the privilege tax shall be imposed on
26the modified annual adjusted gross receipts of a riverboat or

 

 

HB0002- 28 -LRB102 02695 SMS 12698 b

1casino conducting gambling operations in the City of East St.
2Louis, unless:
3        (1) the riverboat or casino fails to employ at least
4    450 people;
5        (2) the riverboat or casino fails to maintain
6    operations in a manner consistent with this Act or is not a
7    viable riverboat or casino subject to the approval of the
8    Board; or
9        (3) the owners licensee is not an entity in which
10    employees participate in an employee stock ownership plan.
11    As used in this subsection (a-5), "modified annual
12adjusted gross receipts" means:
13        (A) for calendar year 2020, the annual adjusted gross
14    receipts for the current year minus the difference between
15    an amount equal to the average annual adjusted gross
16    receipts from a riverboat or casino conducting gambling
17    operations in the City of East St. Louis for 2014, 2015,
18    2016, 2017, and 2018 and the annual adjusted gross
19    receipts for 2018;
20        (B) for calendar year 2021, the annual adjusted gross
21    receipts for the current year minus the difference between
22    an amount equal to the average annual adjusted gross
23    receipts from a riverboat or casino conducting gambling
24    operations in the City of East St. Louis for 2014, 2015,
25    2016, 2017, and 2018 and the annual adjusted gross
26    receipts for 2019; and

 

 

HB0002- 29 -LRB102 02695 SMS 12698 b

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

 

 

HB0002- 30 -LRB102 02695 SMS 12698 b

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

 

 

HB0002- 31 -LRB102 02695 SMS 12698 b

1occur in the calendar year following the final adjustment
2year.
3    If an owners licensee that conducted gambling operations
4prior to January 1, 2019 expands its riverboat or casino,
5including, but not limited to, with respect to its gaming
6floor, additional non-gaming amenities such as restaurants,
7bars, and hotels and other additional facilities, and incurs
8construction and other costs related to such expansion from
9June 28, 2019 (the effective date of Public Act 101-31) until
10June 28, 2024 (the 5th anniversary of the effective date of
11Public Act 101-31), then for each $15,000,000 spent for any
12such construction or other costs related to expansion paid by
13the owners licensee, the final adjustment year shall be
14extended by one year and the annual adjustment cap shall
15increase by 0.2% of adjusted gross receipts during each
16calendar year until and including the final adjustment year.
17No further modifications to the final adjustment year or
18annual adjustment cap shall be made after $75,000,000 is
19incurred in construction or other costs related to expansion
20so that the final adjustment year shall not extend beyond the
219th calendar year after the initial adjustment year, not
22including the initial adjustment year, and the annual
23adjustment cap shall not exceed 4% of adjusted gross receipts
24in a particular calendar year. Construction and other costs
25related to expansion shall include all project related costs,
26including, but not limited to, all hard and soft costs,

 

 

HB0002- 32 -LRB102 02695 SMS 12698 b

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

 

 

HB0002- 33 -LRB102 02695 SMS 12698 b

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

 

 

HB0002- 34 -LRB102 02695 SMS 12698 b

1(a-7).
2    (a-8) Riverboat gambling operations conducted by a
3licensed manager on behalf of the State are not subject to the
4tax imposed under this Section.
5    (a-9) Beginning on January 1, 2020, the calculation of
6gross receipts or adjusted gross receipts, for the purposes of
7this Section, for a riverboat, a casino, or an organization
8gaming facility shall not include the dollar amount of
9non-cashable vouchers, coupons, and electronic promotions
10redeemed by wagerers upon the riverboat, in the casino, or in
11the organization gaming facility up to and including an amount
12not to exceed 20% of a riverboat's, a casino's, or an
13organization gaming facility's adjusted gross receipts.
14    The Illinois Gaming Board shall submit to the General
15Assembly a comprehensive report no later than March 31, 2023
16detailing, at a minimum, the effect of removing non-cashable
17vouchers, coupons, and electronic promotions from this
18calculation on net gaming revenues to the State in calendar
19years 2020 through 2022, the increase or reduction in wagerers
20as a result of removing non-cashable vouchers, coupons, and
21electronic promotions from this calculation, the effect of the
22tax rates in subsection (a-5) on net gaming revenues to this
23State, and proposed modifications to the calculation.
24    (a-10) The taxes imposed by this Section shall be paid by
25the licensed owner or the organization gaming licensee to the
26Board not later than 5:00 o'clock p.m. of the day after the day

 

 

HB0002- 35 -LRB102 02695 SMS 12698 b

1when the wagers were made.
2    (a-15) If the privilege tax imposed under subsection (a-3)
3is no longer imposed pursuant to item (i) of the last paragraph
4of subsection (a-3), then by June 15 of each year, each owners
5licensee, other than an owners licensee that admitted
61,000,000 persons or fewer in calendar year 2004, must, in
7addition to the payment of all amounts otherwise due under
8this Section, pay to the Board a reconciliation payment in the
9amount, if any, by which the licensed owner's base amount
10exceeds the amount of net privilege tax paid by the licensed
11owner to the Board in the then current State fiscal year. A
12licensed owner's net privilege tax obligation due for the
13balance of the State fiscal year shall be reduced up to the
14total of the amount paid by the licensed owner in its June 15
15reconciliation payment. The obligation imposed by this
16subsection (a-15) is binding on any person, firm, corporation,
17or other entity that acquires an ownership interest in any
18such owners license. The obligation imposed under this
19subsection (a-15) terminates on the earliest of: (i) July 1,
202007, (ii) the first day after the effective date of this
21amendatory Act of the 94th General Assembly that riverboat
22gambling operations are conducted pursuant to a dormant
23license, (iii) the first day that riverboat gambling
24operations are conducted under the authority of an owners
25license that is in addition to the 10 owners licenses
26initially authorized under this Act, or (iv) the first day

 

 

HB0002- 36 -LRB102 02695 SMS 12698 b

1that a licensee under the Illinois Horse Racing Act of 1975
2conducts gaming operations with slot machines or other
3electronic gaming devices. The Board must reduce the
4obligation imposed under this subsection (a-15) by an amount
5the Board deems reasonable for any of the following reasons:
6(A) an act or acts of God, (B) an act of bioterrorism or
7terrorism or a bioterrorism or terrorism threat that was
8investigated by a law enforcement agency, or (C) a condition
9beyond the control of the owners licensee that does not result
10from any act or omission by the owners licensee or any of its
11agents and that poses a hazardous threat to the health and
12safety of patrons. If an owners licensee pays an amount in
13excess of its liability under this Section, the Board shall
14apply the overpayment to future payments required under this
15Section.
16    For purposes of this subsection (a-15):
17    "Act of God" means an incident caused by the operation of
18an extraordinary force that cannot be foreseen, that cannot be
19avoided by the exercise of due care, and for which no person
20can be held liable.
21    "Base amount" means the following:
22        For a riverboat in Alton, $31,000,000.
23        For a riverboat in East Peoria, $43,000,000.
24        For the Empress riverboat in Joliet, $86,000,000.
25        For a riverboat in Metropolis, $45,000,000.
26        For the Harrah's riverboat in Joliet, $114,000,000.

 

 

HB0002- 37 -LRB102 02695 SMS 12698 b

1        For a riverboat in Aurora, $86,000,000.
2        For a riverboat in East St. Louis, $48,500,000.
3        For a riverboat in Elgin, $198,000,000.
4    "Dormant license" has the meaning ascribed to it in
5subsection (a-3).
6    "Net privilege tax" means all privilege taxes paid by a
7licensed owner to the Board under this Section, less all
8payments made from the State Gaming Fund pursuant to
9subsection (b) of this Section.
10    The changes made to this subsection (a-15) by Public Act
1194-839 are intended to restate and clarify the intent of
12Public Act 94-673 with respect to the amount of the payments
13required to be made under this subsection by an owners
14licensee to the Board.
15    (b) From the tax revenue from riverboat or casino gambling
16deposited in the State Gaming Fund under this Section, an
17amount equal to 5% of adjusted gross receipts generated by a
18riverboat or a casino, other than a riverboat or casino
19designated in paragraph (1), (3), or (4) of subsection (e-5)
20of Section 7, shall be paid monthly, subject to appropriation
21by the General Assembly, to the unit of local government in
22which the casino is located or that is designated as the home
23dock of the riverboat. Notwithstanding anything to the
24contrary, beginning on the first day that an owners licensee
25under paragraph (1), (2), (3), (4), (5), or (6) of subsection
26(e-5) of Section 7 conducts gambling operations, either in a

 

 

HB0002- 38 -LRB102 02695 SMS 12698 b

1temporary facility or a permanent facility, and for 2 years
2thereafter, a unit of local government designated as the home
3dock of a riverboat whose license was issued before January 1,
42019, other than a riverboat conducting gambling operations in
5the City of East St. Louis, shall not receive less under this
6subsection (b) than the amount the unit of local government
7received under this subsection (b) in calendar year 2018.
8Notwithstanding anything to the contrary and because the City
9of East St. Louis is a financially distressed city, beginning
10on the first day that an owners licensee under paragraph (1),
11(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
12conducts gambling operations, either in a temporary facility
13or a permanent facility, and for 10 years thereafter, a unit of
14local government designated as the home dock of a riverboat
15conducting gambling operations in the City of East St. Louis
16shall not receive less under this subsection (b) than the
17amount the unit of local government received under this
18subsection (b) in calendar year 2018.
19    From the tax revenue deposited in the State Gaming Fund
20pursuant to riverboat or casino gambling operations conducted
21by a licensed manager on behalf of the State, an amount equal
22to 5% of adjusted gross receipts generated pursuant to those
23riverboat or casino gambling operations shall be paid monthly,
24subject to appropriation by the General Assembly, to the unit
25of local government that is designated as the home dock of the
26riverboat upon which those riverboat gambling operations are

 

 

HB0002- 39 -LRB102 02695 SMS 12698 b

1conducted or in which the casino is located.
2    From the tax revenue from riverboat or casino gambling
3deposited in the State Gaming Fund under this Section, an
4amount equal to 5% of the adjusted gross receipts generated by
5a riverboat designated in paragraph (3) of subsection (e-5) of
6Section 7 shall be divided and remitted monthly, subject to
7appropriation, as follows: 70% to Waukegan, 10% to Park City,
815% to North Chicago, and 5% to Lake County.
9    From the tax revenue from riverboat or casino gambling
10deposited in the State Gaming Fund under this Section, an
11amount equal to 5% of the adjusted gross receipts generated by
12a riverboat designated in paragraph (4) of subsection (e-5) of
13Section 7 shall be remitted monthly, subject to appropriation,
14as follows: 70% to the City of Rockford, 5% to the City of
15Loves Park, 5% to the Village of Machesney, and 20% to
16Winnebago County.
17    From the tax revenue from riverboat or casino gambling
18deposited in the State Gaming Fund under this Section, an
19amount equal to 5% of the adjusted gross receipts generated by
20a riverboat designated in paragraph (5) of subsection (e-5) of
21Section 7 shall be remitted monthly, subject to appropriation,
22as follows: 2% to the unit of local government in which the
23riverboat or casino is located, and 3% shall be distributed:
24(A) in accordance with a regional capital development plan
25entered into by the following communities: Village of Beecher,
26City of Blue Island, Village of Burnham, City of Calumet City,

 

 

HB0002- 40 -LRB102 02695 SMS 12698 b

1Village of Calumet Park, City of Chicago Heights, City of
2Country Club Hills, Village of Crestwood, Village of Crete,
3Village of Dixmoor, Village of Dolton, Village of East Hazel
4Crest, Village of Flossmoor, Village of Ford Heights, Village
5of Glenwood, City of Harvey, Village of Hazel Crest, Village
6of Homewood, Village of Lansing, Village of Lynwood, City of
7Markham, Village of Matteson, Village of Midlothian, Village
8of Monee, City of Oak Forest, Village of Olympia Fields,
9Village of Orland Hills, Village of Orland Park, City of Palos
10Heights, Village of Park Forest, Village of Phoenix, Village
11of Posen, Village of Richton Park, Village of Riverdale,
12Village of Robbins, Village of Sauk Village, Village of South
13Chicago Heights, Village of South Holland, Village of Steger,
14Village of Thornton, Village of Tinley Park, Village of
15University Park and Village of Worth; or (B) if no regional
16capital development plan exists, equally among the communities
17listed in item (A) to be used for capital expenditures or
18public pension payments, or both.
19    Units of local government may refund any portion of the
20payment that they receive pursuant to this subsection (b) to
21the riverboat or casino.
22    (b-4) Beginning on the first day the licensee under
23paragraph (5) of subsection (e-5) of Section 7 conducts
24gambling operations, either in a temporary facility or a
25permanent facility, and ending on July 31, 2042, from the tax
26revenue deposited in the State Gaming Fund under this Section,

 

 

HB0002- 41 -LRB102 02695 SMS 12698 b

1$5,000,000 shall be paid annually, subject to appropriation,
2to the host municipality of that owners licensee of a license
3issued or re-issued pursuant to Section 7.1 of this Act before
4January 1, 2012. Payments received by the host municipality
5pursuant to this subsection (b-4) may not be shared with any
6other unit of local government.
7    (b-5) Beginning on June 28, 2019 (the effective date of
8Public Act 101-31), from the tax revenue deposited in the
9State Gaming Fund under this Section, an amount equal to 3% of
10adjusted gross receipts generated by each organization gaming
11facility located outside Madison County shall be paid monthly,
12subject to appropriation by the General Assembly, to a
13municipality other than the Village of Stickney in which each
14organization gaming facility is located or, if the
15organization gaming facility is not located within a
16municipality, to the county in which the organization gaming
17facility is located, except as otherwise provided in this
18Section. From the tax revenue deposited in the State Gaming
19Fund under this Section, an amount equal to 3% of adjusted
20gross receipts generated by an organization gaming facility
21located in the Village of Stickney shall be paid monthly,
22subject to appropriation by the General Assembly, as follows:
2325% to the Village of Stickney, 5% to the City of Berwyn, 50%
24to the Town of Cicero, and 20% to the Stickney Public Health
25District.
26    From the tax revenue deposited in the State Gaming Fund

 

 

HB0002- 42 -LRB102 02695 SMS 12698 b

1under this Section, an amount equal to 5% of adjusted gross
2receipts generated by an organization gaming facility located
3in the City of Collinsville shall be paid monthly, subject to
4appropriation by the General Assembly, as follows: 30% to the
5City of Alton, 30% to the City of East St. Louis, and 40% to
6the City of Collinsville.
7    Municipalities and counties may refund any portion of the
8payment that they receive pursuant to this subsection (b-5) to
9the organization gaming facility.
10    (b-6) Beginning on June 28, 2019 (the effective date of
11Public Act 101-31), from the tax revenue deposited in the
12State Gaming Fund under this Section, an amount equal to 2% of
13adjusted gross receipts generated by an organization gaming
14facility located outside Madison County shall be paid monthly,
15subject to appropriation by the General Assembly, to the
16county in which the organization gaming facility is located
17for the purposes of its criminal justice system or health care
18system.
19    Counties may refund any portion of the payment that they
20receive pursuant to this subsection (b-6) to the organization
21gaming facility.
22    (b-7) From the tax revenue from the organization gaming
23licensee located in one of the following townships or villages
24of Cook County or Will County: Bloom, Bremen, Calumet, Crete,
25Orland, Rich, Thornton, or Worth, an amount equal to 5% of the
26adjusted gross receipts generated by that organization gaming

 

 

HB0002- 43 -LRB102 02695 SMS 12698 b

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

 

 

HB0002- 44 -LRB102 02695 SMS 12698 b

1Fund pursuant to riverboat or casino gambling operations
2conducted by an owners licensee under paragraph (1) of
3subsection (e-5) of Section 7, an amount equal to the tax
4revenue generated from the privilege tax imposed by paragraph
5(2) of subsection (a-5) that is to be paid to the City of
6Chicago shall be paid monthly, subject to appropriation by the
7General Assembly, as follows: (1) an amount equal to 0.5% of
8the annual adjusted gross receipts generated by the owners
9licensee under paragraph (1) of subsection (e-5) of Section 7
10to the home rule county in which the owners licensee is located
11for the purpose of enhancing the county's criminal justice
12system; and (2) the balance to the City of Chicago and shall be
13expended or obligated by the City of Chicago for pension
14payments in accordance with Public Act 99-506.
15    (c) Appropriations, as approved by the General Assembly,
16may be made from the State Gaming Fund to the Board (i) for the
17administration and enforcement of this Act and the Video
18Gaming Act, (ii) for distribution to the Department of State
19Police and to the Department of Revenue for the enforcement of
20this Act and the Video Gaming Act, and (iii) to the Department
21of Human Services for the administration of programs to treat
22problem gambling, including problem gambling from sports
23wagering. The Board's annual appropriations request must
24separately state its funding needs for the regulation of
25gaming authorized under Section 7.7, riverboat gaming, casino
26gaming, video gaming, and sports wagering.

 

 

HB0002- 45 -LRB102 02695 SMS 12698 b

1    (c-2) An amount equal to 2% of the adjusted gross receipts
2generated by an organization gaming facility located within a
3home rule county with a population of over 3,000,000
4inhabitants shall be paid, subject to appropriation from the
5General Assembly, from the State Gaming Fund to the home rule
6county in which the organization gaming licensee is located
7for the purpose of enhancing the county's criminal justice
8system.
9    (c-3) Appropriations, as approved by the General Assembly,
10may be made from the tax revenue deposited into the State
11Gaming Fund from organization gaming licensees pursuant to
12this Section for the administration and enforcement of this
13Act.
14    (c-4) After payments required under subsections (b),
15(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
16the tax revenue from organization gaming licensees deposited
17into the State Gaming Fund under this Section, all remaining
18amounts from organization gaming licensees shall be
19transferred into the Capital Projects Fund.
20    (c-5) (Blank).
21    (c-10) Each year the General Assembly shall appropriate
22from the General Revenue Fund to the Education Assistance Fund
23an amount equal to the amount paid into the Horse Racing Equity
24Fund pursuant to subsection (c-5) in the prior calendar year.
25    (c-15) After the payments required under subsections (b),
26(c), and (c-5) have been made, an amount equal to 2% of the

 

 

HB0002- 46 -LRB102 02695 SMS 12698 b

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

 

 

HB0002- 47 -LRB102 02695 SMS 12698 b

1(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
2(c-21) have been made, an amount equal to 2% of the adjusted
3gross receipts generated by the owners licensee under
4paragraph (5) of subsection (e-5) of Section 7 shall be paid,
5subject to appropriation from the General Assembly, from the
6State Gaming Fund to the home rule county in which the owners
7licensee is located for the purpose of enhancing the county's
8criminal justice system.
9    (c-25) From July 1, 2013 and each July 1 thereafter
10through July 1, 2019, $1,600,000 shall be transferred from the
11State Gaming Fund to the Chicago State University Education
12Improvement Fund.
13    On July 1, 2020 and each July 1 thereafter, $3,000,000
14shall be transferred from the State Gaming Fund to the Chicago
15State University Education Improvement Fund.
16    (c-30) On July 1, 2013 or as soon as possible thereafter,
17$92,000,000 shall be transferred from the State Gaming Fund to
18the School Infrastructure Fund and $23,000,000 shall be
19transferred from the State Gaming Fund to the Horse Racing
20Equity Fund.
21    (c-35) Beginning on July 1, 2013, in addition to any
22amount transferred under subsection (c-30) of this Section,
23$5,530,000 shall be transferred monthly from the State Gaming
24Fund to the School Infrastructure Fund.
25    (d) From time to time, the Board shall transfer the
26remainder of the funds generated by this Act into the

 

 

HB0002- 48 -LRB102 02695 SMS 12698 b

1Education Assistance Fund, created by Public Act 86-0018, of
2the State of Illinois.
3    (e) Nothing in this Act shall prohibit the unit of local
4government designated as the home dock of the riverboat from
5entering into agreements with other units of local government
6in this State or in other states to share its portion of the
7tax revenue.
8    (f) To the extent practicable, the Board shall administer
9and collect the wagering taxes imposed by this Section in a
10manner consistent with the provisions of Sections 4, 5, 5a,
115b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
12the Retailers' Occupation Tax Act and Section 3-7 of the
13Uniform Penalty and Interest Act.
14(Source: P.A. 101-31, Article 25, Section 25-910, eff.
156-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
16101-648, eff. 6-30-20.)
 
17    Section 15. The Eminent Domain Act is amended by adding
18Section 25-5-80 as follows:
 
19    (735 ILCS 30/25-5-80 new)
20    Sec. 25-5-80. Quick-take; Village of Crete. Quick-take
21proceedings under Article 20 may be used for a period of 24
22months after the effective date of this amendatory Act of the
23102nd General Assembly by the Village of Crete for the
24nullification of any restriction of record on private real

 

 

HB0002- 49 -LRB102 02695 SMS 12698 b

1property by means of a recorded deed or other recorded
2instruments that in any way prohibits, restrains, or has any
3impact whatsoever on private real property for the purpose of
4applying for an organization license under Section 19.5 of the
5Illinois Horse Racing Act of 1975 or an owners license under
6paragraph (5) of subsection (e-5) of Section 7 of the Illinois
7Gambling Act.
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.