Illinois General Assembly - Full Text of HB0042
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Full Text of HB0042  102nd General Assembly

HB0042 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0042

 

Introduced 1/14/2021, by Rep. Debbie Meyers-Martin

 

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

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


LRB102 02653 HLH 12656 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB0042LRB102 02653 HLH 12656 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by changing
5Section 6z-17 as follows:
 
6    (30 ILCS 105/6z-17)  (from Ch. 127, par. 142z-17)
7    Sec. 6z-17. State and Local Sales Tax Reform Fund.
8    (a) After deducting the amount transferred to the Tax
9Compliance and Administration Fund under subsection (b), of
10the money paid into the State and Local Sales Tax Reform Fund:
11(i) subject to appropriation to the Department of Revenue,
12Municipalities having 1,000,000 or more inhabitants shall
13receive 20% and may expend such amount to fund and establish a
14program for developing and coordinating public and private
15resources targeted to meet the affordable housing needs of
16low-income and very low-income households within such
17municipality, (ii) 10% shall be transferred into the Regional
18Transportation Authority Occupation and Use Tax Replacement
19Fund, a special fund in the State treasury which is hereby
20created, (iii) until July 1, 2013, subject to appropriation to
21the Department of Transportation, the Madison County Mass
22Transit District shall receive .6%, and beginning on July 1,
232013, subject to appropriation to the Department of Revenue,

 

 

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10.6% shall be distributed each month out of the Fund to the
2Madison County Mass Transit District, (iv) the following
3amounts, plus any cumulative deficiency in such transfers for
4prior months, shall be transferred monthly into the Build
5Illinois Fund and credited to the Build Illinois Bond Account
6therein:
7Fiscal YearAmount
81990$2,700,000
919911,850,000
1019922,750,000
1119932,950,000
12    From Fiscal Year 1994 through Fiscal Year 2025 the
13transfer shall total $3,150,000 monthly, plus any cumulative
14deficiency in such transfers for prior months, and (v) the
15remainder of the money paid into the State and Local Sales Tax
16Reform Fund shall be transferred into the Local Government
17Distributive Fund and, except for municipalities with
181,000,000 or more inhabitants which shall receive no portion
19of such remainder, shall be distributed, subject to
20appropriation, in the manner provided by Section 2 of "An Act
21in relation to State revenue sharing with local government
22entities", approved July 31, 1969, as now or hereafter
23amended. Municipalities with more than 50,000 inhabitants
24according to the 1980 U.S. Census and located within the Metro
25East Mass Transit District receiving funds pursuant to
26provision (v) of this paragraph may expend such amounts to

 

 

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1fund and establish a program for developing and coordinating
2public and private resources targeted to meet the affordable
3housing needs of low-income and very low-income households
4within such municipality.
5    Absent an enacted appropriation in any State fiscal year,
6this subsection shall constitute a continuing appropriation to
7the Department of Revenue of all amounts necessary for the
8purposes of making the transfers and distributions under this
9subsection (a). If an appropriation to the Department of
10Revenue of the amounts directed under this subsection is
11enacted on or after July 1 of any calendar year, the continuing
12appropriation shall discontinue for that State fiscal year,
13and the enacted appropriation shall supersede.
14    (b) Beginning on the first day of the first calendar month
15to occur on or after the effective date of this amendatory Act
16of the 98th General Assembly, each month the Department of
17Revenue shall certify to the State Comptroller and the State
18Treasurer, and the State Comptroller shall order transferred
19and the State Treasurer shall transfer from the State and
20Local Sales Tax Reform Fund to the Tax Compliance and
21Administration Fund, an amount equal to 1/12 of 5% of 20% of
22the cash receipts collected during the preceding fiscal year
23by the Audit Bureau of the Department of Revenue under the Use
24Tax Act, the Service Use Tax Act, the Service Occupation Tax
25Act, the Retailers' Occupation Tax Act, and associated local
26occupation and use taxes administered by the Department. The

 

 

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1amount distributed under subsection (a) each month shall first
2be reduced by the amount transferred to the Tax Compliance and
3Administration Fund under this subsection (b). Moneys
4transferred to the Tax Compliance and Administration Fund
5under this subsection (b) shall be used, subject to
6appropriation, to fund additional auditors and compliance
7personnel at the Department of Revenue.
8(Source: P.A. 98-44, eff. 6-28-13; 98-1098, eff. 8-26-14.)
 
9    Section 10. The Motor Fuel Tax Law is amended by changing
10Section 8 as follows:
 
11    (35 ILCS 505/8)  (from Ch. 120, par. 424)
12    Sec. 8. Except as provided in subsection (a-1) of this
13Section, Section 8a, subdivision (h)(1) of Section 12a,
14Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all
15money received by the Department under this Act, including
16payments made to the Department by member jurisdictions
17participating in the International Fuel Tax Agreement, shall
18be deposited in a special fund in the State treasury, to be
19known as the "Motor Fuel Tax Fund", and shall be used as
20follows:
21    (a) 2 1/2 cents per gallon of the tax collected on special
22fuel under paragraph (b) of Section 2 and Section 13a of this
23Act shall be transferred to the State Construction Account
24Fund in the State Treasury; the remainder of the tax collected

 

 

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1on special fuel under paragraph (b) of Section 2 and Section
213a of this Act shall be deposited into the Road Fund;
3    (a-1) Beginning on July 1, 2019, an amount equal to the
4amount of tax collected under subsection (a) of Section 2 as a
5result of the increase in the tax rate under Public Act 101-32
6this amendatory Act of the 101st General Assembly shall be
7transferred each month into the Transportation Renewal Fund; .
8    (b) $420,000 shall be transferred each month to the State
9Boating Act Fund to be used by the Department of Natural
10Resources for the purposes specified in Article X of the Boat
11Registration and Safety Act;
12    (c) $3,500,000 shall be transferred each month to the
13Grade Crossing Protection Fund to be used as follows: not less
14than $12,000,000 each fiscal year shall be used for the
15construction or reconstruction of rail highway grade
16separation structures; $2,250,000 in fiscal years 2004 through
172009 and $3,000,000 in fiscal year 2010 and each fiscal year
18thereafter shall be transferred to the Transportation
19Regulatory Fund and shall be accounted for as part of the rail
20carrier portion of such funds and shall be used to pay the cost
21of administration of the Illinois Commerce Commission's
22railroad safety program in connection with its duties under
23subsection (3) of Section 18c-7401 of the Illinois Vehicle
24Code, with the remainder to be used by the Department of
25Transportation upon order of the Illinois Commerce Commission,
26to pay that part of the cost apportioned by such Commission to

 

 

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1the State to cover the interest of the public in the use of
2highways, roads, streets, or pedestrian walkways in the county
3highway system, township and district road system, or
4municipal street system as defined in the Illinois Highway
5Code, as the same may from time to time be amended, for
6separation of grades, for installation, construction or
7reconstruction of crossing protection or reconstruction,
8alteration, relocation including construction or improvement
9of any existing highway necessary for access to property or
10improvement of any grade crossing and grade crossing surface
11including the necessary highway approaches thereto of any
12railroad across the highway or public road, or for the
13installation, construction, reconstruction, or maintenance of
14a pedestrian walkway over or under a railroad right-of-way, as
15provided for in and in accordance with Section 18c-7401 of the
16Illinois Vehicle Code. The Commission may order up to
17$2,000,000 per year in Grade Crossing Protection Fund moneys
18for the improvement of grade crossing surfaces and up to
19$300,000 per year for the maintenance and renewal of
204-quadrant gate vehicle detection systems located at non-high
21speed rail grade crossings. The Commission shall not order
22more than $2,000,000 per year in Grade Crossing Protection
23Fund moneys for pedestrian walkways. In entering orders for
24projects for which payments from the Grade Crossing Protection
25Fund will be made, the Commission shall account for
26expenditures authorized by the orders on a cash rather than an

 

 

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

 

 

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1    districts;
2        (3) refunds provided for in Section 13, refunds for
3    overpayment of decal fees paid under Section 13a.4 of this
4    Act, and refunds provided for under the terms of the
5    International Fuel Tax Agreement referenced in Section
6    14a;
7        (4) from October 1, 1985 until June 30, 1994, the
8    administration of the Vehicle Emissions Inspection Law,
9    which amount shall be certified monthly by the
10    Environmental Protection Agency to the State Comptroller
11    and shall promptly be transferred by the State Comptroller
12    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
13    Inspection Fund, and for the period July 1, 1994 through
14    June 30, 2000, one-twelfth of $25,000,000 each month, for
15    the period July 1, 2000 through June 30, 2003, one-twelfth
16    of $30,000,000 each month, and $15,000,000 on July 1,
17    2003, and $15,000,000 on January 1, 2004, and $15,000,000
18    on each July 1 and October 1, or as soon thereafter as may
19    be practical, during the period July 1, 2004 through June
20    30, 2012, and $30,000,000 on June 1, 2013, or as soon
21    thereafter as may be practical, and $15,000,000 on July 1
22    and October 1, or as soon thereafter as may be practical,
23    during the period of July 1, 2013 through June 30, 2015,
24    for the administration of the Vehicle Emissions Inspection
25    Law of 2005, to be transferred by the State Comptroller
26    and Treasurer from the Motor Fuel Tax Fund into the

 

 

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1    Vehicle Inspection Fund;
2        (4.5) beginning on July 1, 2019, the costs of the
3    Environmental Protection Agency for the administration of
4    the Vehicle Emissions Inspection Law of 2005 shall be
5    paid, subject to appropriation, from the Motor Fuel Tax
6    Fund into the Vehicle Inspection Fund; beginning in 2019,
7    no later than December 31 of each year, or as soon
8    thereafter as practical, the State Comptroller shall
9    direct and the State Treasurer shall transfer from the
10    Vehicle Inspection Fund to the Motor Fuel Tax Fund any
11    balance remaining in the Vehicle Inspection Fund in excess
12    of $2,000,000;
13        (5) amounts ordered paid by the Court of Claims; and
14        (6) payment of motor fuel use taxes due to member
15    jurisdictions under the terms of the International Fuel
16    Tax Agreement. The Department shall certify these amounts
17    to the Comptroller by the 15th day of each month; the
18    Comptroller shall cause orders to be drawn for such
19    amounts, and the Treasurer shall administer those amounts
20    on or before the last day of each month;
21    (e) after allocations for the purposes set forth in
22subsections (a), (a-1), (b), (c), and (d), the remaining
23amount shall be apportioned as follows:
24        (1) Until January 1, 2000, 58.4%, and beginning
25    January 1, 2000, 45.6% shall be deposited as follows:
26            (A) 37% into the State Construction Account Fund,

 

 

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1        and
2            (B) 63% into the Road Fund, $1,250,000 of which
3        shall be reserved each month for the Department of
4        Transportation to be used in accordance with the
5        provisions of Sections 6-901 through 6-906 of the
6        Illinois Highway Code;
7        (2) Until January 1, 2000, 41.6%, and beginning
8    January 1, 2000, 54.4% shall be transferred to the
9    Department of Transportation to be distributed as follows:
10            (A) 49.10% to the municipalities of the State,
11            (B) 16.74% to the counties of the State having
12        1,000,000 or more inhabitants,
13            (C) 18.27% to the counties of the State having
14        less than 1,000,000 inhabitants,
15            (D) 15.89% to the road districts of the State.
16        If a township is dissolved under Article 24 of the
17    Township Code, McHenry County shall receive any moneys
18    that would have been distributed to the township under
19    this subparagraph, except that a municipality that assumes
20    the powers and responsibilities of a road district under
21    paragraph (6) of Section 24-35 of the Township Code shall
22    receive any moneys that would have been distributed to the
23    township in a percent equal to the area of the dissolved
24    road district or portion of the dissolved road district
25    over which the municipality assumed the powers and
26    responsibilities compared to the total area of the

 

 

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1    dissolved township. The moneys received under this
2    subparagraph shall be used in the geographic area of the
3    dissolved township. If a township is reconstituted as
4    provided under Section 24-45 of the Township Code, McHenry
5    County or a municipality shall no longer be distributed
6    moneys under this subparagraph.
7    Absent an enacted appropriation in any State fiscal year,
8this subsection shall constitute a continuing appropriation to
9the Department of Transportation of all amounts necessary for
10the purpose of making distributions to municipalities,
11counties, and road districts, as provided in paragraph (2) of
12this subsection (e). If an appropriation to the Department of
13Transportation of the amounts directed under this subsection
14(e) is enacted on or after July 1 of any calendar year, then
15the continuing appropriation shall discontinue for that State
16fiscal year, and the enacted appropriation shall supersede.
17    As soon as may be after the first day of each month, the
18Department of Transportation shall allot to each municipality
19its share of the amount apportioned to the several
20municipalities which shall be in proportion to the population
21of such municipalities as determined by the last preceding
22municipal census if conducted by the Federal Government or
23Federal census. If territory is annexed to any municipality
24subsequent to the time of the last preceding census the
25corporate authorities of such municipality may cause a census
26to be taken of such annexed territory and the population so

 

 

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

 

 

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

 

 

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1tax for road and bridge purposes. In counties other than
2DuPage County, if the amount of the tax levy requires the
3extension of the tax against the taxable property in the road
4district at a rate that is less than 0.08% of the value
5thereof, based upon the assessment for the year immediately
6prior to the year in which the tax was levied and as equalized
7by the Department of Revenue, then the amount of the
8allocation for that road district shall be a percentage of the
9maximum allocation equal to the percentage obtained by
10dividing the rate extended by the district by 0.08%. In DuPage
11County, if the amount of the tax levy requires the extension of
12the tax against the taxable property in the road district at a
13rate that is less than the lesser of (i) 0.08% of the value of
14the taxable property in the road district, based upon the
15assessment for the year immediately prior to the year in which
16such tax was levied and as equalized by the Department of
17Revenue, or (ii) a rate that will yield an amount equal to
18$12,000 per mile of road under the jurisdiction of the road
19district, then the amount of the allocation for the road
20district shall be a percentage of the maximum allocation equal
21to the percentage obtained by dividing the rate extended by
22the district by the lesser of (i) 0.08% or (ii) the rate that
23will yield an amount equal to $12,000 per mile of road under
24the jurisdiction of the road district.
25    Prior to 2011, if any road district has levied a special
26tax for road purposes pursuant to Sections 6-601, 6-602, and

 

 

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16-603 of the Illinois Highway Code, and such tax was levied in
2an amount which would require extension at a rate of not less
3than .08% of the value of the taxable property thereof, as
4equalized or assessed by the Department of Revenue, or, in
5DuPage County, an amount equal to or greater than $12,000 per
6mile of road under the jurisdiction of the road district,
7whichever is less, such levy shall, however, be deemed a
8proper compliance with this Section and shall qualify such
9road district for an allotment under this Section. Beginning
10in 2011 and thereafter, if any road district has levied a
11special tax for road purposes under Sections 6-601, 6-602, and
126-603 of the Illinois Highway Code, and the tax was levied in
13an amount that would require extension at a rate of not less
14than 0.08% of the value of the taxable property of that road
15district, as equalized or assessed by the Department of
16Revenue or, in DuPage County, an amount equal to or greater
17than $12,000 per mile of road under the jurisdiction of the
18road district, whichever is less, that levy shall be deemed a
19proper compliance with this Section and shall qualify such
20road district for a full, rather than proportionate, allotment
21under this Section. If the levy for the special tax is less
22than 0.08% of the value of the taxable property, or, in DuPage
23County if the levy for the special tax is less than the lesser
24of (i) 0.08% or (ii) $12,000 per mile of road under the
25jurisdiction of the road district, and if the levy for the
26special tax is more than any other levy for road and bridge

 

 

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

 

 

HB0042- 17 -LRB102 02653 HLH 12656 b

1its entitlement to a motor fuel tax allotment or, beginning in
22011, its entitlement to a full allotment if it levied a road
3and bridge tax in an amount that will require the extension of
4the tax against the taxable property in the road district at a
5rate of not less than 0.08% of the assessed value of the
6property, based upon the assessment for the year immediately
7preceding the year in which the tax was levied and as equalized
8by the Department of Revenue or, in DuPage County, an amount
9equal to or greater than $12,000 per mile of road under the
10jurisdiction of the road district, whichever is less.
11    As used in this Section, the term "road district" means
12any road district, including a county unit road district,
13provided for by the Illinois Highway Code; and the term
14"township or district road" means any road in the township and
15district road system as defined in the Illinois Highway Code.
16For the purposes of this Section, "township or district road"
17also includes such roads as are maintained by park districts,
18forest preserve districts and conservation districts. The
19Department of Transportation shall determine the mileage of
20all township and district roads for the purposes of making
21allotments and allocations of motor fuel tax funds for use in
22road districts.
23    Payment of motor fuel tax moneys to municipalities and
24counties shall be made as soon as possible after the allotment
25is made. The treasurer of the municipality or county may
26invest these funds until their use is required and the

 

 

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1interest earned by these investments shall be limited to the
2same uses as the principal funds.
3(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
4101-493, eff. 8-23-19; revised 9-24-19.)
 
5    Section 15. The Emergency Telephone System Act is amended
6by changing Section 30 as follows:
 
7    (50 ILCS 750/30)
8    (Section scheduled to be repealed on December 31, 2021)
9    Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement.
10    (a) A special fund in the State treasury known as the
11Wireless Service Emergency Fund shall be renamed the Statewide
129-1-1 Fund. Any appropriations made from the Wireless Service
13Emergency Fund shall be payable from the Statewide 9-1-1 Fund.
14The Fund shall consist of the following:
15        (1) 9-1-1 wireless surcharges assessed under the
16    Wireless Emergency Telephone Safety Act.
17        (2) 9-1-1 surcharges assessed under Section 20 of this
18    Act.
19        (3) Prepaid wireless 9-1-1 surcharges assessed under
20    Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act.
21        (4) Any appropriations, grants, or gifts made to the
22    Fund.
23        (5) Any income from interest, premiums, gains, or
24    other earnings on moneys in the Fund.

 

 

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1        (6) Money from any other source that is deposited in
2    or transferred to the Fund.
3    (b) The Subject to appropriation and availability of
4funds, the Department shall distribute the 9-1-1 surcharges
5monthly as follows:
6        (1) From each surcharge collected and remitted under
7    Section 20 of this Act:
8            (A) $0.013 shall be distributed monthly in equal
9        amounts to each County Emergency Telephone System
10        Board or qualified governmental entity in counties
11        with a population under 100,000 according to the most
12        recent census data which is authorized to serve as a
13        primary wireless 9-1-1 public safety answering point
14        for the county and to provide wireless 9-1-1 service
15        as prescribed by subsection (b) of Section 15.6a of
16        this Act, and which does provide such service.
17            (B) $0.033 shall be transferred by the Comptroller
18        at the direction of the Department to the Wireless
19        Carrier Reimbursement Fund until June 30, 2017; from
20        July 1, 2017 through June 30, 2018, $0.026 shall be
21        transferred; from July 1, 2018 through June 30, 2019,
22        $0.020 shall be transferred; from July 1, 2019,
23        through June 30, 2020, $0.013 shall be transferred;
24        from July 1, 2020 through June 30, 2021, $0.007 will be
25        transferred; and after June 30, 2021, no transfer
26        shall be made to the Wireless Carrier Reimbursement

 

 

HB0042- 20 -LRB102 02653 HLH 12656 b

1        Fund.
2            (C) Until December 31, 2017, $0.007 and on and
3        after January 1, 2018, $0.017 shall be used to cover
4        the Department's administrative costs.
5            (D) Beginning January 1, 2018, until June 30,
6        2020, $0.12, and on and after July 1, 2020, $0.04 shall
7        be used to make monthly proportional grants to the
8        appropriate 9-1-1 Authority currently taking wireless
9        9-1-1 based upon the United States Postal Zip Code of
10        the billing addresses of subscribers wireless
11        carriers.
12            (E) Until June 30, 2021, $0.05 shall be used by the
13        Department for grants for NG9-1-1 expenses, with
14        priority given to 9-1-1 Authorities that provide 9-1-1
15        service within the territory of a Large Electing
16        Provider as defined in Section 13-406.1 of the Public
17        Utilities Act.
18            (F) On and after July 1, 2020, $0.13 shall be used
19        for the implementation of and continuing expenses for
20        the Statewide NG9-1-1 system.
21        (2) After disbursements under paragraph (1) of this
22    subsection (b), all remaining funds in the Statewide 9-1-1
23    Fund shall be disbursed in the following priority order:
24            (A) The Fund shall pay monthly to:
25                (i) the 9-1-1 Authorities that imposed
26            surcharges under Section 15.3 of this Act and were

 

 

HB0042- 21 -LRB102 02653 HLH 12656 b

1            required to report to the Illinois Commerce
2            Commission under Section 27 of the Wireless
3            Emergency Telephone Safety Act on October 1, 2014,
4            except a 9-1-1 Authority in a municipality with a
5            population in excess of 500,000, an amount equal
6            to the average monthly wireline and VoIP surcharge
7            revenue attributable to the most recent 12-month
8            period reported to the Department under that
9            Section for the October 1, 2014 filing, subject to
10            the power of the Department to investigate the
11            amount reported and adjust the number by order
12            under Article X of the Public Utilities Act, so
13            that the monthly amount paid under this item
14            accurately reflects one-twelfth of the aggregate
15            wireline and VoIP surcharge revenue properly
16            attributable to the most recent 12-month period
17            reported to the Commission; or
18                (ii) county qualified governmental entities
19            that did not impose a surcharge under Section 15.3
20            as of December 31, 2015, and counties that did not
21            impose a surcharge as of June 30, 2015, an amount
22            equivalent to their population multiplied by .37
23            multiplied by the rate of $0.69; counties that are
24            not county qualified governmental entities and
25            that did not impose a surcharge as of December 31,
26            2015, shall not begin to receive the payment

 

 

HB0042- 22 -LRB102 02653 HLH 12656 b

1            provided for in this subsection until E9-1-1 and
2            wireless E9-1-1 services are provided within their
3            counties; or
4                (iii) counties without 9-1-1 service that had
5            a surcharge in place by December 31, 2015, an
6            amount equivalent to their population multiplied
7            by .37 multiplied by their surcharge rate as
8            established by the referendum.
9            (B) All 9-1-1 network costs for systems outside of
10        municipalities with a population of at least 500,000
11        shall be paid by the Department directly to the
12        vendors.
13            (C) All expenses incurred by the Administrator and
14        the Statewide 9-1-1 Advisory Board and costs
15        associated with procurement under Section 15.6b
16        including requests for information and requests for
17        proposals.
18            (D) Funds may be held in reserve by the Statewide
19        9-1-1 Advisory Board and disbursed by the Department
20        for grants under Section 15.4b of this Act and for
21        NG9-1-1 expenses up to $12.5 million per year in State
22        fiscal years 2016 and 2017; up to $20 million in State
23        fiscal year 2018; up to $20.9 million in State fiscal
24        year 2019; up to $15.3 million in State fiscal year
25        2020; up to $16.2 million in State fiscal year 2021; up
26        to $23.1 million in State fiscal year 2022; and up to

 

 

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

 

 

HB0042- 24 -LRB102 02653 HLH 12656 b

1a county that has no 9-1-1 service as of January 1, 2016 enters
2into an agreement to consolidate to create or join a Joint
3Emergency Telephone System Board, the Joint Emergency
4Telephone System Board shall be entitled to the monthly
5payments that would have otherwise been paid to the county if
6it had provided 9-1-1 service.
7    (e) Absent an enacted appropriation in any State fiscal
8year, this subsection shall constitute a continuing
9appropriation to the Department of all amounts necessary for
10the purpose of making distributions as provided in subsection
11(b). If an appropriation to the Department of the amounts set
12forth in subsection (b) is enacted on or after July 1 of any
13calendar year, then the continuing appropriation shall
14discontinue for that State fiscal year, and the enacted
15appropriation shall supersede.
16(Source: P.A. 100-20, eff. 7-1-17; 101-639, eff. 6-12-20.)
 
17    Section 20. The Illinois Gambling Act is amended by
18changing Sections 12 and 13 as follows:
 
19    (230 ILCS 10/12)  (from Ch. 120, par. 2412)
20    Sec. 12. Admission tax; fees.
21    (a) A tax is hereby imposed upon admissions to riverboat
22and casino gambling facilities operated by licensed owners
23authorized pursuant to this Act. Until July 1, 2002, the rate
24is $2 per person admitted. From July 1, 2002 until July 1,

 

 

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12003, the rate is $3 per person admitted. From July 1, 2003
2until August 23, 2005 (the effective date of Public Act
394-673), for a licensee that admitted 1,000,000 persons or
4fewer in the previous calendar year, the rate is $3 per person
5admitted; for a licensee that admitted more than 1,000,000 but
6no more than 2,300,000 persons in the previous calendar year,
7the rate is $4 per person admitted; and for a licensee that
8admitted more than 2,300,000 persons in the previous calendar
9year, the rate is $5 per person admitted. Beginning on August
1023, 2005 (the effective date of Public Act 94-673), for a
11licensee that admitted 1,000,000 persons or fewer in calendar
12year 2004, the rate is $2 per person admitted, and for all
13other licensees, including licensees that were not conducting
14gambling operations in 2004, the rate is $3 per person
15admitted. This admission tax is imposed upon the licensed
16owner conducting gambling.
17        (1) The admission tax shall be paid for each
18    admission, except that a person who exits a riverboat
19    gambling facility and reenters that riverboat gambling
20    facility within the same gaming day shall be subject only
21    to the initial admission tax.
22        (2) (Blank).
23        (3) The riverboat licensee may issue tax-free passes
24    to actual and necessary officials and employees of the
25    licensee or other persons actually working on the
26    riverboat.

 

 

HB0042- 26 -LRB102 02653 HLH 12656 b

1        (4) The number and issuance of tax-free passes is
2    subject to the rules of the Board, and a list of all
3    persons to whom the tax-free passes are issued shall be
4    filed with the Board.
5    (a-5) A fee is hereby imposed upon admissions operated by
6licensed managers on behalf of the State pursuant to Section
77.3 at the rates provided in this subsection (a-5). For a
8licensee that admitted 1,000,000 persons or fewer in the
9previous calendar year, the rate is $3 per person admitted;
10for a licensee that admitted more than 1,000,000 but no more
11than 2,300,000 persons in the previous calendar year, the rate
12is $4 per person admitted; and for a licensee that admitted
13more than 2,300,000 persons in the previous calendar year, the
14rate is $5 per person admitted.
15        (1) The admission fee shall be paid for each
16    admission.
17        (2) (Blank).
18        (3) The licensed manager may issue fee-free passes to
19    actual and necessary officials and employees of the
20    manager or other persons actually working on the
21    riverboat.
22        (4) The number and issuance of fee-free passes is
23    subject to the rules of the Board, and a list of all
24    persons to whom the fee-free passes are issued shall be
25    filed with the Board.
26    (b) Except as provided in subsection (b-5), from the tax

 

 

HB0042- 27 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 28 -LRB102 02653 HLH 12656 b

1divided as follows: $0.70 to the City of Chicago, $0.15 to the
2Village of Maywood, and $0.15 to the Village of Summit.
3    The municipality's or county's share shall be collected by
4the Board on behalf of the State and remitted monthly by the
5State, subject to appropriation, to the treasurer of the unit
6of local government for deposit in the general fund.
7    (b-15) From the tax imposed under subsection (a) and the
8fee imposed under subsection (a-5), $1 for each person
9embarking on a riverboat or entering a casino designated in
10paragraph (2) of subsection (e-5) of Section 7 shall be
11divided as follows: $0.70 to the City of Danville and $0.30 to
12Vermilion County.
13    The municipality's or county's share shall be collected by
14the Board on behalf of the State and remitted monthly by the
15State, subject to appropriation, to the treasurer of the unit
16of local government for deposit in the general fund.
17    (b-20) Absent an enacted appropriation in any State fiscal
18year, this subsection (b-20) shall constitute a continuing
19appropriation of all amounts necessary for the purpose of
20making distributions to municipalities and counties as
21provided in subsection (b), (b-5), (b-10), and (b-15). If an
22appropriation of the amounts set forth in those subsections is
23enacted on or after July 1 of any calendar year, then the
24continuing appropriation shall discontinue for that State
25fiscal year, and the enacted appropriation shall supersede.
26    (c) The licensed owner shall pay the entire admission tax

 

 

HB0042- 29 -LRB102 02653 HLH 12656 b

1to the Board and the licensed manager shall pay the entire
2admission fee to the Board. Such payments shall be made daily.
3Accompanying each payment shall be a return on forms provided
4by the Board which shall include other information regarding
5admissions as the Board may require. Failure to submit either
6the payment or the return within the specified time may result
7in suspension or revocation of the owners or managers license.
8    (c-5) A tax is imposed on admissions to organization
9gaming facilities at the rate of $3 per person admitted by an
10organization gaming licensee. The tax is imposed upon the
11organization gaming licensee.
12        (1) The admission tax shall be paid for each
13    admission, except that a person who exits an organization
14    gaming facility and reenters that organization gaming
15    facility within the same gaming day, as the term "gaming
16    day" is defined by the Board by rule, shall be subject only
17    to the initial admission tax. The Board shall establish,
18    by rule, a procedure to determine whether a person
19    admitted to an organization gaming facility has paid the
20    admission tax.
21        (2) An organization gaming licensee may issue tax-free
22    passes to actual and necessary officials and employees of
23    the licensee and other persons associated with its gaming
24    operations.
25        (3) The number and issuance of tax-free passes is
26    subject to the rules of the Board, and a list of all

 

 

HB0042- 30 -LRB102 02653 HLH 12656 b

1    persons to whom the tax-free passes are issued shall be
2    filed with the Board.
3        (4) The organization gaming licensee shall pay the
4    entire admission tax to the Board.
5    Such payments shall be made daily. Accompanying each
6payment shall be a return on forms provided by the Board, which
7shall include other information regarding admission as the
8Board may require. Failure to submit either the payment or the
9return within the specified time may result in suspension or
10revocation of the organization gaming license.
11    From the tax imposed under this subsection (c-5), a
12municipality other than the Village of Stickney or the City of
13Collinsville in which an organization gaming facility is
14located, or if the organization gaming facility is not located
15within a municipality, then the county in which the
16organization gaming facility is located, except as otherwise
17provided in this Section, shall receive, subject to
18appropriation, $1 for each person who enters the organization
19gaming facility. For each admission to the organization gaming
20facility in excess of 1,500,000 in a year, from the tax imposed
21under this subsection (c-5), the county in which the
22organization gaming facility is located shall receive, subject
23to appropriation, $0.30, which shall be in addition to any
24other moneys paid to the county under this Section.
25    From the tax imposed under this subsection (c-5) on an
26organization gaming facility located in the Village of

 

 

HB0042- 31 -LRB102 02653 HLH 12656 b

1Stickney, $1 for each person who enters the organization
2gaming facility shall be distributed as follows, subject to
3appropriation: $0.24 to the Village of Stickney, $0.49 to the
4Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the
5Stickney Public Health District, and $0.05 to the City of
6Bridgeview.
7    From the tax imposed under this subsection (c-5) on an
8organization gaming facility located in the City of
9Collinsville, the following shall each receive 10 cents for
10each person who enters the organization gaming facility,
11subject to appropriation: the Village of Alorton; the Village
12of Washington Park; State Park Place; the Village of Fairmont
13City; the City of Centreville; the Village of Brooklyn; the
14City of Venice; the City of Madison; the Village of
15Caseyville; and the Village of Pontoon Beach.
16    On the 25th day of each month, all amounts remaining after
17payments required under this subsection (c-5) have been made
18shall be transferred into the Capital Projects Fund.
19    (d) The Board shall administer and collect the admission
20tax imposed by this Section, to the extent practicable, in a
21manner consistent with the provisions of Sections 4, 5, 5a,
225b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
23the Retailers' Occupation Tax Act and Section 3-7 of the
24Uniform Penalty and Interest Act.
25(Source: P.A. 101-31, eff. 6-28-19.)
 

 

 

HB0042- 32 -LRB102 02653 HLH 12656 b

1    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
2    Sec. 13. Wagering tax; rate; distribution.
3    (a) Until January 1, 1998, a tax is imposed on the adjusted
4gross receipts received from gambling games authorized under
5this Act at the rate of 20%.
6    (a-1) From January 1, 1998 until July 1, 2002, a privilege
7tax is imposed on persons engaged in the business of
8conducting riverboat gambling operations, based on the
9adjusted gross receipts received by a licensed owner from
10gambling games authorized under this Act at the following
11rates:
12        15% of annual adjusted gross receipts up to and
13    including $25,000,000;
14        20% of annual adjusted gross receipts in excess of
15    $25,000,000 but not exceeding $50,000,000;
16        25% of annual adjusted gross receipts in excess of
17    $50,000,000 but not exceeding $75,000,000;
18        30% of annual adjusted gross receipts in excess of
19    $75,000,000 but not exceeding $100,000,000;
20        35% of annual adjusted gross receipts in excess of
21    $100,000,000.
22    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
23is imposed on persons engaged in the business of conducting
24riverboat gambling operations, other than licensed managers
25conducting riverboat gambling operations on behalf of the
26State, based on the adjusted gross receipts received by a

 

 

HB0042- 33 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 34 -LRB102 02653 HLH 12656 b

1    $25,000,000 but not exceeding $37,500,000;
2        32.5% of annual adjusted gross receipts in excess of
3    $37,500,000 but not exceeding $50,000,000;
4        37.5% of annual adjusted gross receipts in excess of
5    $50,000,000 but not exceeding $75,000,000;
6        45% of annual adjusted gross receipts in excess of
7    $75,000,000 but not exceeding $100,000,000;
8        50% of annual adjusted gross receipts in excess of
9    $100,000,000 but not exceeding $250,000,000;
10        70% of annual adjusted gross receipts in excess of
11    $250,000,000.
12    An amount equal to the amount of wagering taxes collected
13under this subsection (a-3) that are in addition to the amount
14of wagering taxes that would have been collected if the
15wagering tax rates under subsection (a-2) were in effect shall
16be paid into the Common School Fund.
17    The privilege tax imposed under this subsection (a-3)
18shall no longer be imposed beginning on the earlier of (i) July
191, 2005; (ii) the first date after June 20, 2003 that riverboat
20gambling operations are conducted pursuant to a dormant
21license; or (iii) the first day that riverboat gambling
22operations are conducted under the authority of an owners
23license that is in addition to the 10 owners licenses
24initially authorized under this Act. For the purposes of this
25subsection (a-3), the term "dormant license" means an owners
26license that is authorized by this Act under which no

 

 

HB0042- 35 -LRB102 02653 HLH 12656 b

1riverboat gambling operations are being conducted on June 20,
22003.
3    (a-4) Beginning on the first day on which the tax imposed
4under subsection (a-3) is no longer imposed and ending upon
5the imposition of the privilege tax under subsection (a-5) of
6this Section, a privilege tax is imposed on persons engaged in
7the business of conducting gambling operations, other than
8licensed managers conducting riverboat gambling operations on
9behalf of the State, based on the adjusted gross receipts
10received by a licensed owner from gambling games authorized
11under this Act at the following rates:
12        15% of annual adjusted gross receipts up to and
13    including $25,000,000;
14        22.5% of annual adjusted gross receipts in excess of
15    $25,000,000 but not exceeding $50,000,000;
16        27.5% of annual adjusted gross receipts in excess of
17    $50,000,000 but not exceeding $75,000,000;
18        32.5% of annual adjusted gross receipts in excess of
19    $75,000,000 but not exceeding $100,000,000;
20        37.5% of annual adjusted gross receipts in excess of
21    $100,000,000 but not exceeding $150,000,000;
22        45% of annual adjusted gross receipts in excess of
23    $150,000,000 but not exceeding $200,000,000;
24        50% of annual adjusted gross receipts in excess of
25    $200,000,000.
26    For the imposition of the privilege tax in this subsection

 

 

HB0042- 36 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 37 -LRB102 02653 HLH 12656 b

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

 

 

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1    including $25,000,000 to the State and 10.5% of annual
2    adjusted gross receipts up to and including $25,000,000 to
3    the City of Chicago;
4        16% of annual adjusted gross receipts in excess of
5    $25,000,000 but not exceeding $50,000,000 to the State and
6    14% of annual adjusted gross receipts in excess of
7    $25,000,000 but not exceeding $50,000,000 to the City of
8    Chicago;
9        20.1% of annual adjusted gross receipts in excess of
10    $50,000,000 but not exceeding $75,000,000 to the State and
11    17.4% of annual adjusted gross receipts in excess of
12    $50,000,000 but not exceeding $75,000,000 to the City of
13    Chicago;
14        21.4% of annual adjusted gross receipts in excess of
15    $75,000,000 but not exceeding $100,000,000 to the State
16    and 18.6% of annual adjusted gross receipts in excess of
17    $75,000,000 but not exceeding $100,000,000 to the City of
18    Chicago;
19        22.7% of annual adjusted gross receipts in excess of
20    $100,000,000 but not exceeding $150,000,000 to the State
21    and 19.8% of annual adjusted gross receipts in excess of
22    $100,000,000 but not exceeding $150,000,000 to the City of
23    Chicago;
24        24.1% of annual adjusted gross receipts in excess of
25    $150,000,000 but not exceeding $225,000,000 to the State
26    and 20.9% of annual adjusted gross receipts in excess of

 

 

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1    $150,000,000 but not exceeding $225,000,000 to the City of
2    Chicago;
3        26.8% of annual adjusted gross receipts in excess of
4    $225,000,000 but not exceeding $1,000,000,000 to the State
5    and 23.2% of annual adjusted gross receipts in excess of
6    $225,000,000 but not exceeding $1,000,000,000 to the City
7    of Chicago;
8        40% of annual adjusted gross receipts in excess of
9    $1,000,000,000 to the State and 34.7% of annual gross
10    receipts in excess of $1,000,000,000 to the City of
11    Chicago.
12    The privilege tax for table games shall be at the
13following rates:
14        8.1% of annual adjusted gross receipts up to and
15    including $25,000,000 to the State and 6.9% of annual
16    adjusted gross receipts up to and including $25,000,000 to
17    the City of Chicago;
18        10.7% of annual adjusted gross receipts in excess of
19    $25,000,000 but not exceeding $75,000,000 to the State and
20    9.3% of annual adjusted gross receipts in excess of
21    $25,000,000 but not exceeding $75,000,000 to the City of
22    Chicago;
23        11.2% of annual adjusted gross receipts in excess of
24    $75,000,000 but not exceeding $175,000,000 to the State
25    and 9.8% of annual adjusted gross receipts in excess of
26    $75,000,000 but not exceeding $175,000,000 to the City of

 

 

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

 

 

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

 

 

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1    receipts for 2019; and
2        (C) for calendar years 2022 through 2029, the annual
3    adjusted gross receipts for the current year minus the
4    difference between an amount equal to the average annual
5    adjusted gross receipts from a riverboat or casino
6    conducting gambling operations in the City of East St.
7    Louis for 3 years preceding the current year and the
8    annual adjusted gross receipts for the immediately
9    preceding year.
10    (a-6) From June 28, 2019 (the effective date of Public Act
11101-31) until June 30, 2023, an owners licensee that conducted
12gambling operations prior to January 1, 2011 shall receive a
13dollar-for-dollar credit against the tax imposed under this
14Section for any renovation or construction costs paid by the
15owners licensee, but in no event shall the credit exceed
16$2,000,000.
17    Additionally, from June 28, 2019 (the effective date of
18Public Act 101-31) until December 31, 2022, an owners licensee
19that (i) is located within 15 miles of the Missouri border, and
20(ii) has at least 3 riverboats, casinos, or their equivalent
21within a 45-mile radius, may be authorized to relocate to a new
22location with the approval of both the unit of local
23government designated as the home dock and the Board, so long
24as the new location is within the same unit of local government
25and no more than 3 miles away from its original location. Such
26owners licensee shall receive a credit against the tax imposed

 

 

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

 

 

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

 

 

HB0042- 45 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 46 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 47 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 48 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 49 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 50 -LRB102 02653 HLH 12656 b

1        For the Harrah's riverboat in Joliet, $114,000,000.
2        For a riverboat in Aurora, $86,000,000.
3        For a riverboat in East St. Louis, $48,500,000.
4        For a riverboat in Elgin, $198,000,000.
5    "Dormant license" has the meaning ascribed to it in
6subsection (a-3).
7    "Net privilege tax" means all privilege taxes paid by a
8licensed owner to the Board under this Section, less all
9payments made from the State Gaming Fund pursuant to
10subsection (b) of this Section.
11    The changes made to this subsection (a-15) by Public Act
1294-839 are intended to restate and clarify the intent of
13Public Act 94-673 with respect to the amount of the payments
14required to be made under this subsection by an owners
15licensee to the Board.
16    (b) From the tax revenue from riverboat or casino gambling
17deposited in the State Gaming Fund under this Section, an
18amount equal to 5% of adjusted gross receipts generated by a
19riverboat or a casino, other than a riverboat or casino
20designated in paragraph (1), (3), or (4) of subsection (e-5)
21of Section 7, shall be paid monthly, subject to appropriation
22by the General Assembly, to the unit of local government in
23which the casino is located or that is designated as the home
24dock of the riverboat. Notwithstanding anything to the
25contrary, beginning on the first day that an owners licensee
26under paragraph (1), (2), (3), (4), (5), or (6) of subsection

 

 

HB0042- 51 -LRB102 02653 HLH 12656 b

1(e-5) of Section 7 conducts gambling operations, either in a
2temporary facility or a permanent facility, and for 2 years
3thereafter, a unit of local government designated as the home
4dock of a riverboat whose license was issued before January 1,
52019, other than a riverboat conducting gambling operations in
6the City of East St. Louis, shall not receive less under this
7subsection (b) than the amount the unit of local government
8received under this subsection (b) in calendar year 2018.
9Notwithstanding anything to the contrary and because the City
10of East St. Louis is a financially distressed city, beginning
11on the first day that an owners licensee under paragraph (1),
12(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
13conducts gambling operations, either in a temporary facility
14or a permanent facility, and for 10 years thereafter, a unit of
15local government designated as the home dock of a riverboat
16conducting gambling operations in the City of East St. Louis
17shall not receive less under this subsection (b) than the
18amount the unit of local government received under this
19subsection (b) in calendar year 2018.
20    From the tax revenue deposited in the State Gaming Fund
21pursuant to riverboat or casino gambling operations conducted
22by a licensed manager on behalf of the State, an amount equal
23to 5% of adjusted gross receipts generated pursuant to those
24riverboat or casino gambling operations shall be paid monthly,
25subject to appropriation by the General Assembly, to the unit
26of local government that is designated as the home dock of the

 

 

HB0042- 52 -LRB102 02653 HLH 12656 b

1riverboat upon which those riverboat gambling operations are
2conducted or in which the casino is located.
3    From the tax revenue from riverboat or casino gambling
4deposited in the State Gaming Fund under this Section, an
5amount equal to 5% of the adjusted gross receipts generated by
6a riverboat designated in paragraph (3) of subsection (e-5) of
7Section 7 shall be divided and remitted monthly, subject to
8appropriation, as follows: 70% to Waukegan, 10% to Park City,
915% to North Chicago, and 5% to Lake County.
10    From the tax revenue from riverboat or casino gambling
11deposited in the State Gaming Fund under this Section, an
12amount equal to 5% of the adjusted gross receipts generated by
13a riverboat designated in paragraph (4) of subsection (e-5) of
14Section 7 shall be remitted monthly, subject to appropriation,
15as follows: 70% to the City of Rockford, 5% to the City of
16Loves Park, 5% to the Village of Machesney, and 20% to
17Winnebago County.
18    From the tax revenue from riverboat or casino gambling
19deposited in the State Gaming Fund under this Section, an
20amount equal to 5% of the adjusted gross receipts generated by
21a riverboat designated in paragraph (5) of subsection (e-5) of
22Section 7 shall be remitted monthly, subject to appropriation,
23as follows: 2% to the unit of local government in which the
24riverboat or casino is located, and 3% shall be distributed:
25(A) in accordance with a regional capital development plan
26entered into by the following communities: Village of Beecher,

 

 

HB0042- 53 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 54 -LRB102 02653 HLH 12656 b

1revenue deposited in the State Gaming Fund under this Section,
2$5,000,000 shall be paid annually, subject to appropriation,
3to the host municipality of that owners licensee of a license
4issued or re-issued pursuant to Section 7.1 of this Act before
5January 1, 2012. Payments received by the host municipality
6pursuant to this subsection (b-4) may not be shared with any
7other unit of local government.
8    (b-5) Beginning on June 28, 2019 (the effective date of
9Public Act 101-31), from the tax revenue deposited in the
10State Gaming Fund under this Section, an amount equal to 3% of
11adjusted gross receipts generated by each organization gaming
12facility located outside Madison County shall be paid monthly,
13subject to appropriation by the General Assembly, to a
14municipality other than the Village of Stickney in which each
15organization gaming facility is located or, if the
16organization gaming facility is not located within a
17municipality, to the county in which the organization gaming
18facility is located, except as otherwise provided in this
19Section. From the tax revenue deposited in the State Gaming
20Fund under this Section, an amount equal to 3% of adjusted
21gross receipts generated by an organization gaming facility
22located in the Village of Stickney shall be paid monthly,
23subject to appropriation by the General Assembly, as follows:
2425% to the Village of Stickney, 5% to the City of Berwyn, 50%
25to the Town of Cicero, and 20% to the Stickney Public Health
26District.

 

 

HB0042- 55 -LRB102 02653 HLH 12656 b

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

 

 

HB0042- 56 -LRB102 02653 HLH 12656 b

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1remainder of the funds generated by this Act into the
2Education Assistance Fund, created by Public Act 86-0018, of
3the State of Illinois.
4    (e) Nothing in this Act shall prohibit the unit of local
5government designated as the home dock of the riverboat from
6entering into agreements with other units of local government
7in this State or in other states to share its portion of the
8tax revenue.
9    (f) To the extent practicable, the Board shall administer
10and collect the wagering taxes imposed by this Section in a
11manner consistent with the provisions of Sections 4, 5, 5a,
125b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
13the Retailers' Occupation Tax Act and Section 3-7 of the
14Uniform Penalty and Interest Act.
15    (g) Absent an enacted appropriation in any State fiscal
16year, this subsection shall constitute a continuing
17appropriation from the State Gaming Fund of all amounts
18necessary for the purpose of making distributions and
19transfers as provided in this Section. If an appropriation of
20the amounts set forth in this Section is enacted on or after
21July 1 of any calendar year, then the continuing appropriation
22shall discontinue for that State fiscal year, and the enacted
23appropriation shall supersede.
24(Source: P.A. 101-31, Article 25, Section 25-910, eff.
256-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
26101-648, eff. 6-30-20.)
 

 

 

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1    Section 25. The Video Gaming Act is amended by changing
2Section 75 as follows:
 
3    (230 ILCS 40/75)
4    Sec. 75. Revenue sharing; Local Government Video Gaming
5Distributive Fund.
6    (a) As soon as may be after the first day of each month,
7the Department of Revenue shall allocate among those
8municipalities and counties of this State that have not
9prohibited video gaming pursuant to Section 27 or Section 70
10the amount available in the Local Government Video Gaming
11Distributive Fund, a special fund in the State Treasury, as
12provided in Section 60. The Department shall then certify such
13allocations to the State Comptroller, who shall pay over to
14those eligible municipalities and counties the respective
15amounts allocated to them. The amount of such funds allocable
16to each such municipality and county shall be in proportion to
17the tax revenue generated from video gaming within the
18eligible municipality or county compared to the tax revenue
19generated from video gaming Statewide.
20    (b) The amounts allocated and paid to a municipality or
21county of this State pursuant to the provisions of this
22Section may be used for any general corporate purpose
23authorized for that municipality or county.
24    (c) Upon determination by the Department that an amount

 

 

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